SARS PAYE BRS: CHANGES TO THE ITREG REQUIREMENTS UNDER DISCUSSION

The ITREG process, as specified in the SARS PAYE BRS, describes how employers can submit a specially designed tax certificate at any stage of the tax year to register an employee (or any number of employees in a single submission) for income tax.

If the application is successful, SARS returns the income tax number(s) in a notice to the employer using the same channel that was initially used by the employer to submit the registration request (e@syFile or eFiling).

Recently, SARS briefed the PAGSA on difficulties that they have experienced with the ITREG income tax registration process and put forward a high-level proposal to correct the problems for discussion and for our suggestions.

These discussions will be continued in the new year.

At this early stage the proposed changes to the ITREG specification are not detailed, and a date has not yet been set for the roll-out of the changed requirements.

This Newsflash therefore serves as a ‘heads-up’ to make you aware that your payroll systems will have to be changed to accommodate the new requirements, and to allocate some time in your 2025 system development planning for this.

As soon as we have more details, you will be informed by Newsflash.