Transcription of SOUTH AFRICAN REVENUE SERVICE - mirrorsa.co.za
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SOUTH AFRICAN REVENUE SERVICE - mirrorsa.co.za
PUBLIC RELEASE. Document Classification: Official Publication SOUTH AFRICAN REVENUE SERVICE 2010. SARS_BRS - PAYE Employer Reconciliation_v2 0 14/07/2010. Page 1 of 51. Revision History Date Version Description Author/s 13 July 2010 Published document SARS. 14 July 2010 Updated SARS. SARS_BRS - PAYE Employer Reconciliation_v2 0 14/07/2010. Page 2 of 51. Table of Contents 1. DEFINITIONS AND ACRONYMS .. 4. 2. INTRODUCTION .. 7. 3. GENERAL RULES FOR SUBMISSION AND TAX CERTIFICATES .. 9. 4. THE TAX CERTIFICATE GENERAL 10. 5. TAX CERTIFICATE LAYOUT .. 11. 6. RULES FOR THE CONSOLIDATION OF SOURCE CODES FROM 2010 YEAR OF ASSESSMENT .. 33. 7. SOURCE CODE DESCRIPTIONS .. 35. NORMAL INCOME CODES .. 35. ALLOWANCE CODES .. 37. FRINGE BENEFIT CODES .. 40.
1. Submit tax certificates and reconciliations according to the requirements and specifications in this document to SARS. A. Bi-annual submission of tax certificates
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