The development of the Skills Development Levy (SDL) administrative system by the South African Revenue Service (SARS) is nearing completion. The initial registration process is well under way. Employers were identified from the current SARS employees tax register as well as the registers of the current Industry Training Boards.
SARS based the SDL system on its current business processes, namely revenue administration (registration), revenue collection (recoveries) and compliance (audits).
The first monthly return (SDL201) for April 2000 will be mailed to all registered employers on the 10 April 2000. This will enable registered employers to submit their first payment of the levy to SARS not later than the final due date for the first month on or before 5 May 2000.
Application for Registration forms (SDL101), Guideline to Employers (SDL10), Department of Labour Questionnaires and Department of Labour Information Brochures were posted to all employers as from 7 February 2000. Although a return date of 15 February 2000 has been printed on the Application for Registration forms (SDL 101), the final submission date for these forms is 3 March 2000.
Employers who have not received an Application for Registration form (SDL101) together with the other documents through the post by 25 February 2000, must urgently request these forms from their local Revenue office. The Application for Registration form should be completed and submitted on or before the final submission date of the 3 March 2000.
New employers who will only commence business after 1 April 2000 can also obtain the Application for Registration form (SDL101) and Guideline to Employers (SDL 10) from their local Revenue offices.
ISSUED BY THE COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE