Several large employers are again experiencing problems in issuing employees' tax certificates, forms IRP 5, to their employees timeously. As these certificates are required for the submission of 1999 income tax returns, many requests for the extension of time to submit returns have already been received. On account of this it has been decided that no steps will be taken on or before 12 July 1999 against those taxpayers who, due to the fact that there has been a delay in the issuing of their employees tax certificates, forms IRP 5, are unable to submit their returns by 15 June 1998. It must be emphasised that this does not represent a general extension for all taxpayers but merely a concession to those taxpayers who could not obtain their certificates timeously.
Those taxpayers who will not be in a position to render their income tax returns on or before 12 July 1998 will have to apply in writing or telephonically to their local Receiver of Revenue for extension to prevent a penalty being imposed for the late rendition of their returns.
ISSUED BY THE COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE