The South African Revenue Service (SARS) has discontinued the issuing of IRP6(3) voluntary third period payment returns with immediate effect.
The returns were in the past mailed to all provisional taxpayers during the middle of the year to remind those provisional taxpayers wishing to make a third payment to do so by the end of September.
Provisional taxpayers have the option of making a third provisional tax payment to avoid or reduce the amount of interest that may become payable.
However, because the third payment is voluntary, the financial information displayed on these IRP6(3) returns was not captured and the IRP6(3) return therefore served no purpose other than a payment advice.
For this reason the decision was made to replace the IRP6(3) with a simplified payment advice which is available on our website (www.sars.gov.za) and at all SARS branches.
It is now up to each provisional taxpayer to identify when a top-up third payment is necessary, obtain the new payment advice from SARS, complete it and submit it together with payment before the end of September each year.
Because the payment advice is generic and does not carry detail relating to a specific taxpayer, it is of the utmost importance that provisional taxpayers ensure the correct account details are entered on this advice. If the correct details are not entered, the payment cannot be credited to the correct taxpayer.
The account details are made up as follows:
A typical payment reference number will thus be 1234567890P00032005.
Payments can be made at any SARS branch or any First National Bank branch using the branch code 253145 and account number 51421187399.
Alternatively payments can be made through the SARS e-filing website. To access this facility, go to www.sarsefiling.gov.za or visit the SARS website at www.sars.gov.za
For further media enquiries please contact Adrian Lackay, SARS Communications, on 012 422 6037 or 083 388 2580.
ISSUED BY THE COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE