Your IRP5 is proof that you paid your monthly taxes due for the year of assessment. The form basically acts as a receipt and without it, you cannot claim the credit that you have been accumulating from your monthly payments. That means you cannot prove that you paid those taxes in advance and essentially you are still liable to pay. The tax liability is yours and not your employers, so at the end of the day, you are responsible for its declaration and payment thereof.
So, what do you do if your employer will not give you an IRP5? Here below is what we think will help you. Your employer by law, as per the Income Tax Act, has to issue you with an IRP5.
1. Just Ask
First thing’s first, approach the staff responsible for the payroll and respectively request them to provide you with an IRP5, reminding them that this is in accordance with the laws of the Republic of South Africa.
2. Bring it to SARS
If this fails, the other alternative is to report your employer to SARS. SARS has set up a simple user-friendly process to allow for the online reporting of suspicious activity.
Here are the steps:
1 Make your way to the official SARS website (www.sars.gov.za)
2 Click on the “About Us” tab located at the top of the web page
3 Once you are on the about us page
4 Click on the “Tax Crime” hyperlink
5 Select the “Report a tax or customs crime” hyperlink
6 Choose the option “Report a suspicious activity”
You will then be required to complete an online form, which is sent to SARS for an audit or investigator to review. The form is simple and easy to complete.
3. Submit Your Payslips and Bank Statements
But ultimately, you are responsible for the taxes that you owe. So, if your employer has skipped without paying the PAYE he supposedly “deducted” and “paid” over to SARS, then you are still liable for the taxes that you should have paid. The best option is to submit your payslips and bank statements to SARS for them to use this information to assess you on.
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