The following is news flash 2024/09 published by the PAGSA on February 19, 2024 regarding SARS: Draft IN on Employers failure to deduct employees tax (comments invited)

IN herein is refered to as an Interpretation Note

SARS: EMPLOYERS FAILURE TO DEDUCT EMPLOYEES’ TAX (COMMENTS INVITED)

SARS has issued a draft interpretation note on 16 February 2024 with regards to the “Consequences of an Employer’s failure to deduct/withhold employees’ tax. The notice can be access via the following link:

https://www.sars.gov.za/legal-lprep-drafts-2024-05-draft-in-consequences-of-an-employers-failure-to-deduct-orwithhold-employees-tax/

Please submit your comments before 11 March 2024 to [email protected] to enable us to submit it before the due date to SARS.

This draft Interpretation note explains all aspects relating to the employer’s responsibility to deduct employees’ tax as well as the consequences for the employer and the employee.

Regards,
Rhona van Taak