The following is the News flash 2023/24 published by the PAGSA onAugust 9, 2023
regarding the SARS Notice: AA88 e@syFile changes.

SARS NOTICE: AA88 E@SYFILE ENHANCEMENTS

SARS has enhanced some of the AA88 functionality on the e@syFile software system and issued a notice.

The changes are listed in the SARS notice below.

SARS NOTICE

Dear Employer

Treatment of Defaulted Third•Party (AA88) Notiecs

In terms of section 179(1) of the Tax Administration Act, the South African Revenue Service (SARS) may issue a notice to any Third Party to pay funds over to SARS on behalf of a taxpayer to satisfy outstanding debt. The Third Party that receives this notice must pay the money in accordance with the notice, and any non-compliance will result in the third party being personally liable for the money.

SARS recently identified several technical issues affecting the Employer e@syFile system. This caused many Employers not to be notified of Third-Party (AA88s) appointment and default notices. As a result, Employers were incorrectly placed in a non-compliant (Default) status.

To remediate this, SARS has:
– applied fixes to the Employer e@syFile system in April 2023 and resolved these issues, and
– will only follow-up on Employer non-compliances (payment defaults) that arise on or after 1 July 2023.

Employers are also not required to process any AA88 notices issued on or prior to 1 May 2023 that have not yet been acted on. To determine this, verify that the issue date is prior to 1 May 2023. If the payment due date has passed, Employers are not required to act as the notice has been cancelled automatically. These notifications will be sent to Employer e@syFile system in due course.

These decisions applicable to all AA88 appointments delivered via Employer e@syFile system and PERSAL. This does not apply to Third-Party appointments delivered via SARS eFiling.

We apologise for any inconvenience.

THE SOUTH AFRICAN REVENUE SERVICE
July 2023