Source Codes

New Source Codes and Validations

Welcome to the SARS Tax Workshop

The purpose of this presentation is merely to provide information in an easily

understandable format and is intended to make the provisions of the legislation

more accessible. The information therefore has no binding legal effect and the

relevant legislation must be consulted in the event of any doubt as to the meaning

or application of any provision.

The IRP5/IT3(a) Employers within the identified designated SEZ areas may claim ETI for

employees’ who mainly work within the designated SEZ areas regardless of the

age of the employee. SARS will apply this validation in the following manner

Monthly Calculated ETI (code 7004)

If the employee’s age for the specified month is less than 18 or greater than or

equal to 30, then this field must be zero (0.00) – with the following further

validation:

If YoA is less than 2019, then this field MUST be zero (0.00);

If YoA is equal to 2019 AND Month (code 7006) is equal to 03 through to 07

(March through to July) AND employee’s age for the specified month is less

than 18 or greater than/equal to 30 then this field MUST be zero (0.00);

3

The IRP5/IT3(a)

Completion

If YoA is equal to 2019 AND Month is equal to 08 through 02 (August through

to February):

If employer SEZ code (code 2083) is on SEZ list below,

If employee SEZ code (code 3264) is on SEZ list below then this

field MAY be greater than zero (0.00)

If employer SEZ code (code 3264) is not on SEZ list below:

If employee’s age for the specified month is greater than/equal to 18

but less than 30 then this field MAY be greater than zero (0.00)

If employee’s age for the specified month is less than 18 or greater

than / equal to 30 then this field MUST be zero (0.00)

4

The IRP5/IT3(a)

Completion

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Valid SEZ codes for ETI purposes:

Code Description

COE COEGA SEZ

DTP DUBE TRADE PORT SEZ

EAL EAST LONDON SEZ

MAP MALUTI-A-PHOFUNG SEZ

SLB SALDANHA BAY SEZ

RIB RICHARDS BAY SEZ

The IRP5/IT3(a)

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New codes to be added to the IRP5

3722/3772 Reimbursive travel allowance (PAYE);

3723/3773 Dividends not exempt;

3829/3879 Taxable Bursaries or Scholarships to a disabled person (Basic

Education (PAYE));

3830/3880 Non-Taxable Bursaries or Scholarships to a disabled person –

Basic Education (Excl);

3831/3881 Taxable Bursaries or Scholarship to a disabled person – Further

Education (PAYE);

The IRP5/IT3(a)

7

Code validations

3832/3882 Non-Taxable Bursaries or Scholarships to a disabled person –

Further Education (Excl);

3924 Transfer on Retirement (PAYE);

Directive number (code 3230)

If the year of assessment is 2018 and codes 3719/3769 and/or 3720/3770,

3721/3771 and/or 3723/3773 are completed with a value, then the Directive

number may be zeros.

From 2019 year of assessment the Directive number MUST NOT be zeros if

codes 3719/3769 and/or 3720/3770, 3721/3771 and/or 3723/3773 are

completed with a value.

The IRP5/IT3(a)

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Code validations

Income Received

Codes 3719/3769, 3720/3770, 3721/3771, 3723/3773 are only applicable

from 2018 year of assessment;

Codes 3722/3772, 3723/3773, 3829/3879, 3830/3880, 3831/3881, 3832/3882,

3924 are only applicable from 2019 YoA.

www.sars.gov.za

SARS Contact Centre 0800 00 SARS (7277)

Visit your nearest SARS branch (to locate a branch visit www.sars.gov.za)

Open: Monday, Tuesday, Thursday & Friday 08:00 to 16:00; Wednesday 09:00 to 16:00

Contact Us

e@syFile Employer Enhancements

201808

Overview • Reconciliation Process has not changed

• Last Season Recap

• Single/ Bulk Individual Income Tax Registration

• Employment Tax Incentive recap

• 201808 Enhancements

• FAQs

• Please visit the SARS website www.sars.gov.za

for additional documentation and guides.

Download Page Updated

Download Page Updated

EMP501 Submission Process

has not changed • Import Payroll File/ Capture manual

certificates

• Go to Declaration-Request 201808-Accept

SARS Prepopulated Data-Submit recon

• Check status of Submission under

“Utilities-EMP501 status Dashboard”

Single/Bulk IT Registration

Single/Bulk IT Registration

Single/Bulk IT Registration

Single/Bulk IT Registration

Single/Bulk IT Registration

Single/Bulk IT Registration

Single/Bulk IT Registration

Single/Bulk IT Registration

Single/Bulk IT Registration

Single/Bulk IT Registration

Saving ITRegiver

Single IT Registration-Directly on

employee certificate

Last Season Recap:ETI screen

(Before 2018 YOA)

ETI Screen (Current)

ETI Message

Error in Balancing

EMP501 - Offline

EMP 501 – 201 check

EMP 501 – SARS/Own data-

Recommendation to always select

“Accept Data”

EMP 501 - Status

EMP 501 – Pre-submit

Warning message when recon figures

differ significantly from previously

submitted period

Employer Screen Update

Employee Personal Information

201808 Enhancements

• Filing Season-17 Sept to 31 Oct 2018

• Update to pop-up message when selecting

a future period (reason required)

• Update to EMP601–features added to

revive a cancelled range

Always accept e@syFile updates

If on version 6.8.3 you need to update to 6.9.1. if you are

on 6.9.0 and are not experiencing any issues with ETI you

can proceed in submitting on this version (i.e. 6.9.1 is not

a forced version update)

Update to pop-up message when

selecting a future period

Reason for submitting a future

period required in order to

continue

Update to EMP601–features added

to revive a cancelled range

Cancelling a certificate range

Reviving cancelled

certificates

Additional Economic Zones

introduced • Due to legislative changes an additional 6 SEZ (Special Economic

Zones) were identified on which ETI may be claimed as from 01

August 2018. These 6 additions are:

• Coega

• Dube Trade Post

• East London

• Maluti-A-Phofung

• Saldanha Bay

• Richards Bay

• These 6 SEZ areas have been added to the E@syfile Employer

application on the ‘Employer Admin’ menu

Update to SEZ-Economic

zones

Improved Management Mode

of Submission

Director’s Remuneration source code

legislation related to Director’s remuneration changed and income can now be indicated with general income source code, 3601.

FAQS

• Resubmission of older years-always use SARS current validation rules so that recon passes pre-submission validation (Full resubmission request for all certificates)

• Making e@syFile back-ups -The importance

Always Back Up

Declaration page greyed out-Remove Flex

• Close e@syFile (Screenshot for 64Bit)

• Local Disc C-Program Files-e@syFile Folder-Flex Files-Delete

Anti-Virus Software preventing e@syFile to install

• Bitdefender anti-virus software identified to be problematic. Solution: Disable the bit defender antivirus programme and add e@syFile onto the programmes exceptions list

Error message when entering secure eFiling login name and password

How to resolve

The issue may be related to a Windows update for Internet Explorer.

Please try the following:

• 1. Open Internet Explorer

• 2. Select Tools

• 3. Internet Options

• 4. Advance Tab at the top then click on

• 5. Restore Advanced Settings.

A system restart may be required on some PC’s. If the above does not work, follow the steps above and click on the Reset button. Then try again.

General eFiling and E@syfile Questions ?