SARS draft Interpretation Note on the consequences of an employer’s failure to deduct or withhold employees’ tax
Overview
The draft interpretation note considers the personal liability of an employer who has not deducted PAYE, the issuing of an IRP5 in such circumstances and the employer’s subsequent recovery of the previously un-deducted PAYE from an employee.
| Author | SAICA Employees Tax Committee Lesedi Seforo - SAICA Project Director: Tax Advocacy |
|---|---|
| Division | Tax |
| Keywords | Tax directive personal liability Taxable benefit |
| Categories | Tax |
| Date | 15 March 2024 |
| File |