To properly administer the Skills Development Levies Act, SARS needs each employer's selection of a SETA and Chamber (SIC) code. This selection is made on an application for registration form (SDL 101). SARS will therefore be taking action against those employers who have failed to submit completed application forms. In order to avoid action being taken against them, employers who have not submitted a completed application form are hereby ONCE MORE requested to do so on or before 15 December 2000. Application forms (SDL 101) can be obtained from your local Revenue branch office.
Even though employers were automatically registered for Skills Development Levy purposes by virtue of being registered with SARS for employees tax (PAYE) purposes, the required classification codes are not part of the PAYE registered particulars. SARS is therefore dependent on the information being supplied by employers. For this reason, a notice together with a registration form in February 2000 and a notice in April 2000 to submit completed application forms was issued to each employer and thereafter a reminder in July 2000 were issued to those employers who have not complied to the previous notices.
Due to the non submission of completed registration forms, the levies paid by these employers to SARS since April 2000 is therefore not available for repayment to the relevant employers by SETA's in the form of a levy grant which is to be utilised for the training of employees. SARS can only classify an employer under a specific SETA based on the codes supplied on the registration form (SDL101) or any other written confirmation by the employer.
Please note that employers who are exempt from the payment of the levy are not absolved from registration for the levy i.e. they should also submit a completed application forms.
ISSUED BY THE COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE
PRETORIA