Several employers are still experiencing problems in issuing employees' tax certificates - IRP 5 forms - to their employees timeously. These employers have approached SARS for an extension of time for issuing employees tax certificates and submission of reconciliations.
Due to the importance of these certificates for the submission of 1999 income tax returns, SARS has decided that no steps will be taken against those employers who are unable to issue their IRP 5 and submit their reconciliations on or before 13 August 1999. Furthermore, SARS has decided that individuals who are affected by the late receipt of their employees tax certificates will have until 27 August 1999 to render their returns.
It must be emphasised that this does not represent a general extension for all taxpayers but merely a concession to those taxpayers that could not obtain their certificates timeously.
Those taxpayers that require an extension beyond 27 August 1999 will have to apply 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
PRETORIA