What Is A Tax Directive
What Is a Tax Directive
No. Your employer, fund administrator, or registered tax practitioner must apply on your behalf.
When You Need a Tax Directive
Tax directives are required for lump sum pension withdrawals, severance benefits, retirement annuity withdrawals, fixed-term contract workers, and backdated salary payments.
How to Apply
Your employer or fund administrator applies to SARS on your behalf via eFiling. SARS calculates the correct rate and issues the directive.
Processing Time
SARS typically processes tax directives within 3 to 21 business days. Delays can occur during peak season.
Frequently Asked Questions
Can I apply myself?
No. Your employer, fund administrator, or registered tax practitioner must apply on your behalf.
How long is a directive valid?
Most are valid for a single payment. Some fixed-term directives may be valid for up to 12 months.
Do I still declare directive income?
Yes. Income subject to a tax directive must still be declared on your ITR12.
Need Help With Your Tax?
Admin Boss is a registered tax practice with over 20 years of experience helping South African individuals and businesses navigate SARS.
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