Overview
SARS publishes a specification (IBIR-006 Tax Directives Interface Specification) according to which ebTax submits Recognition of Transfer applications to SARS. Along with this, SARS also publishes guidelines on how and when to submit the various types of applications. These guides provide a detailed explanation of fields and certain rejections received. These documents will assist with queries regarding the use of the directives and directive reasons, and help distinguish when to use which type of tax directive application. These documents relate to SARS ROTs and not the Interfund ROT.