SOURCE CODE DESCRIPTIONS IRP5 code 7006 – Validation Rules

The Validation Rules for IRP5 code 7006 in the electronic file are:
• Mandatory if Code 3026 is populated with a “Y”
Note: If Code 3026 is populated with “N” or is not completed, then this field must not be completed
• Value must be in the range 01 to 12.
• The months of the year are represented by the following numeric values:
o March = 03
o April = 04
o May = 05
o June = 06
o July = 07
o August = 08
o September = 09
o October = 10
o November = 11
o December = 12
o January = 01
o February = 02
• Only numeric values allowed.
• Only applicable for month 01 and 02 of 2014 year of assessment and from 2015 year of assessment.
• Data for a full period of reconciliation must be submitted
• If the certificate type is ITREG this field must not be completed.

All income and deduction components (e.g. salary, commission, allowances, benefits, medical contributions, employer information, etc.) must be reported against the applicable code as prescribed in the GUIDE FOR CODES APPLICABLE TO EMPLOYEES’ TAX CERTIFICATES PAYE-AE-06-G4.

The abbreviations used within the description of the relevant codes mean:
• PAYE: Income is subject to the deduction of Employees’ Tax and will also be taxed when the income tax assessment for the employee is processed.
• IT: Income is not subject to the deduction of Employees’ Tax but will also be taxed when the income tax assessment for the employee is processed.
• Excl: Income is not subject to the deduction of Employees’ Tax and will also not be taxed when the Income Tax assessment for the employee is processed.
• Excl/PAYE: Depending on the circumstances described in the legislation, the income is either subject to both PAYE and Income Tax, or it is excluded from both PAYE and Income Tax