SOUTH AFRICAN REVENUE SERVICE
MEDIA RELEASE NUMBER 11 OF 2000

26 APRIL 2000

SKILLS DEVELOPMENT LEVY: POSTPONEMENT OF DUE DATE FOR SUBMISSION OF FIRST MONTHLY RETURN (SDL201) AND PAYMENT FOR APRIL 2000

The due date for submission of the April 2000 return together with payment thereof has been postponed until Wednesday, 10th May 2000. There has been a delay in the issuing of the first monthly return (SDL201) for Skills Development Levy, which delay will have an impact on receiving and submitting these returns by the due date.

The issuing of the returns (SDL201) to employers has been finalised. The first monthly return in respect of April 2000 will have reached all the employers during the first week of May.

Employers are, however, advised to submit their return information and payments at their earliest convenience without the pre-printed return if it has not been received in time. The following return information must however be submitted together with the payment:

As a further option, returns will be available at local SARS Revenue office that can be issued manually. It is however realised that not all employers are near these offices to collect such returns to be able to submit it together with the payment not later than 10 May 2000.

Employers must bear in mind that if they are liable to register for Employees Tax purposes, they became liable for registering and paying Skills Development Levy, which came into effect from the 1st April 2000. Irrespective of the fact that not all employers have submitted application for registration forms (SDL 101), returns (SDL 201) will be issued to all employers registered for Employees Tax purposes.

Employers are again urged to return their completed Application for registration (SDL101) forms to SARS offices as soon as possible. If an employer has not received the SDL101, this form may be collected from the nearest SARS office.

ISSUED BY THE COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE
PRETORIA



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