UAT Release Date: as per SARS trade-testing date (Not yet known)
Production Release Date: as per SARS go-live date (Not yet known)
FEATURES / ENHANCEMENTS
The below outlines the changes that ebTax will apply to align itself to the IBIR 6.103 published by SARS.
IRP3a
New fields
Field Name
Description
Required
Validation
Data Type
Occurrence
Length
ARBITRATION-CCMA-AWARD
Arbitration/CCMA Award
O
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount.
The value must be set to zero if not provided.
Arbitration CCMA Award may only be specified if the reason for the directive is ‘Other’ and Severance Benefit Payable, Leave Payment or Notice Payments is not specified.
N
1
15
Validation Changes
Field Name
Description
Directive Reason
If the reason for directive application is ‘Other’, then Other Amount due (Including Leave/Notice Payments and Arbitration/CCMA Awards) must be provided.
Occurrence Changes
A final decision will be made to either remove occurrence 8 or add additional validation to prevent users from submitting occurrences 8. The decision depends on previous submission made and the impact it might have on customers who already integrate with ebTax.
Field Name
Description
New Occurrence
Old Occurrence
OTHER-AMOUNT-NATURE
Other Amount Nature
7
8
OTHER-AMOUNT
Other Amount
7
8
Form AD
Help Text Update
Field Name
New Text
GROSS-LUMP-SUM
Gross amount of lump sum payment (Including the amount deemed to accrue in respect of par 2B of the Second Schedule, and the amount attributed to Pre-1 March 2021 Provident Fund vested rights plus growth).
New fields
Field Name
Description
Required
Validation
Data Type
Occurrence
Length
PRE-20210301-PROV-FUND-VAL
Amount attributed to Pre-1 March 2021 Provident Fund vested rights plus growth (When retiring from the fund)
O
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount. The value must be set to zero if not provided.
The amount may not be greater than the total benefit amount.
The date of accrual must be greater than or equal to 01 March 2021.
N
1
15
PRE-20210301-PROV-FUND-VAL-TRF
Amount attributed to Pre-1 March 2021 Provident Fund vested rights plus growth (In respect of ‘Amount transferred to the transferee fund’)
O
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount. The value must be set to zero if not provided.
Pre-20210301 Provident Fund Transfer Amount + Post-20210301 Provident Fund Transfer Amount may not be greater than the transfer amount.
The date of accrual must be greater than or equal to 01 March 2021.
N
1
15
POST-20210301-PROV-FUND-VAL-TRF
Amount attributed to Post-1 March 2021 Provident Fund value
(In respect of ‘Amount transferred to the transferee fund’)
O
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount. The value must be set to zero if not provided.
Pre-20210301 Provident Fund Transfer Amount + Post-20210301 Provident Fund Transfer Amount may not be greater than the transfer amount.
The date of accrual must be greater than or equal to 01 March 2021.
N
1
15
New Directive Reason
Directive Reason
Unclaimed Death Benefit
Validation Changes
Description
If the fund is an (approved fund) and (the fund type is Pension or Pension Preservation) and (the directive reason is ‘Retirement’ or ‘Retirement due to ill health’ or ‘Provident fund Deemed retirement’) and (the date of accrual is before 1 March 2021) then the Gross lump sum payment may not be greater than ((1/3 of member’s total portion (total benefit minus spouse amount)) plus spouse amount (divorce order)), except if the total benefit amount (Includes previous directives’ total benefit amounts against the same FSCA registration number/approved fund number for accruals from 1 October 2007 onwards) is less or equal than the de-minimus value.
If the fund is an (approved fund) and (the directive reason is ‘Retirement’ or ‘Retirement due to ill health’ or ‘Provident fund Deemed retirement’) and (the date of accrual is on or after 1 March 2021) then
The Gross lump sum payment may not be greater than the allowable lump sum (Result D), which is calculated as follows:
Total benefit amount (Amount A)
Amount attributed to non-member spouse in respect of divorce order (Amount B)
Amount attributed to Pre 1 March 2021 Provident Fund vested rights plus growth (Amount C)
Allowable lump sum (Result D): ((1/3 of (Amount A minus Amount B minus Amount C)), plus Amount B, plus Amount C).
The first exception to this rule is if the total benefit amount (Includes previous directives’ total benefit amounts against the same FSCA registration number/approved fund number) is less or equal than the de-minimus value, and the gross lump sum payment is equal to the total benefit amount.
The second exception to this rule is if the member is retiring from a Provident Fund or Provident Preservation Fund, the member was 55 or older on 1 March 2021, and the policy commencement date is before 1 March 2021. In this scenario, allow the member to take more than the allowable lump sum (Result D as calculated above) as a gross lump sum payment.
If the reason for the directive is Unclaimed Death Benefit, then the following fields may not be supplied:
Surname of the beneficiary / dependant / Nominee
Full names of the beneficiary / dependant / Nominee
Date of birth of the beneficiary / dependant / Nominee
ID number of the beneficiary / dependant / Nominee
Passport number of the beneficiary / dependant / Nominee
Tax reference number of the beneficiary / dependant / Nominee
If the reason for the directive is Unclaimed Death Benefit, then
The date of accrual must be greater than or equal to 30 March 2020.
The type of fund must be “Provident Preservation Fund” or “Pension Preservation Fund”.
If an amount was specified for the public sector fund original transfer (Period of Employment in Public Sector Fund), then the original directive must be a finalised directive, if the original directive is an ebTax directive, then the directive reason of that directive must be ‘Transfer’, ‘Par (eA) Transfer/Payment’, ‘Divorce transfer’ or ‘Transfer before retirement [Par 2(1)(c)]’ and from a public sector fund to an approved fund.
The following validations will not be implemented by ebTax as the validations can only be performed by SARS
Description
Reason
If the Taxpayer is an Estate, and the tax year of the directive application is greater than the tax year in which the Taxpayer became an estate (except if the directive reason is ‘Unclaimed Death Benefit’)
If the amount attributed to Pre 1 March 2021 Provident Fund vested rights plus growth was specified, If the fund type on the current application is Provident Fund or Provident Preservation Fund, and the policy commencement date is on or after 1 March 2021
Then a transfer from a Provident/Provident Preservation Fund to the current Provident/Provident Preservation Fund must have been previously requested;
If a transfer from a Provident Fund or Provident Preservation Fund that has previously been requested then that transfer must
have a date of accrual of that transfer on or after 1 March 2021.
have a policy commencement date of that fund of 1 March 2021 or earlier.
if the date of accrual of that transfer was on or after 1 March 2021 and the policy commencement date was before 1 March 2021, then
if the member's age on 1 March 2021 is < 55, then they are entitled to receive the Pre- 1 March 2021 contributions and growth transferred from a previous provident fund or provident preservation fund into the current provident fund or provident preservation fund as a lump sum.
If the member was 55 or older on 1 March 2021, they are entitled to receive the Pre- and Post- 1 March 2021 contributions and growth transferred from a previous provident fund or provident preservation fund into the current provident fund or provident preservation fund as a lump sum.
If the fund type on the current application is Pension Fund or Pension Preservation Fund
Then a transfer from a Provident/Provident Preservation Fund to the current Pension/Pension Preservation Fund must have been previously requested;
If a transfer from a Provident Fund or Provident Preservation Fund that has previously been requested then that transfer must
have a date of accrual of that transfer on or after 1 March 2021.
have a policy commencement date of that fund of 1 March 2021 or earlier.
if the date of accrual of that transfer was on or after 1 March 2021 and the policy commencement date was before 1 March 2021, then
if the member's age on 1 March 2021 is < 55, then they are entitled to receive the Pre- 1 March 2021 contributions and growth transferred from a previous provident fund or provident preservation fund into the current pension fund or pension preservation fund as a lump sum.
If the member was 55 or older on 1 March 2021, they are entitled to receive the Pre- and Post- 1 March 2021 contributions and growth transferred from a previous provident fund or provident preservation fund into the current pension fund or pension preservation fund as a lump sum.
If the reason for the directive is “Unclaimed Death Benefit”
If the type of fund is “Provident Preservation Fund” and no previous “Transfer Unclaimed Benefit” was done to an “Unclaimed Provident Preservation Fund” on Form B.
If the type of fund is “Pension Preservation Fund” and no previous “Transfer Unclaimed Benefit” was done to an “Unclaimed Pension Preservation Fund” on Form B.
ebTax do not carry this information
Form B
New fields
Field Name
Description
Required
Validation
Data Type
Occurrence
Length
PRE-20210301-PROV-FUND-VAL-TRF
Amount attributed to Pre-1 March 2021 Provident Fund vested rights plus growth (In respect of ‘Amount transferred to the transferee fund’)
O
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount. The value must be set to zero if not provided.
Pre-20210301 Provident Fund Transfer Amount + Post-20210301 Provident Fund Transfer Amount may not be greater than the transfer amount.
The date of accrual must be greater than or equal to 01 March 2021.
N
1
15
POST-20210301-PROV-FUND-VAL-TRF
Amount attributed to Post-1 March 2021 Provident Fund value
(In respect of ‘Amount transferred to the transferee fund’)
O
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount. The value must be set to zero if not provided.
Pre-20210301 Provident Fund Transfer Amount + Post-20210301 Provident Fund Transfer Amount may not be greater than the transfer amount.
The date of accrual must be greater than or equal to 01 March 2021.
N
1
15
Validation Changes
Description
If an amount was specified for the public sector fund original transfer (Period of Employment in Public Sector Fund), then the original directive must be a finalised directive, if the original directive is an ebTax directive, then the directive reason of that directive must be ‘Transfer’, ‘Par (eA) Transfer/Payment’, ‘Divorce transfer’ or ‘Transfer before retirement [Par 2(1)(c)]’ and from a public sector fund to an approved fund.
The following changes will not be implemented on Form B
Description
New Directive Reasons - as it pertains to eFiling-only submissions:
Cessation of SA Residence
New fields - as it pertains to eFiling-only submissions:
Certificate of residence
Document confirming cessation of residence
Date of cessation of SA residence
Form C
Help Text Update
Field Name
New Text
GROSS-LUMP-SUM
Gross Lump Sum:: “Gross amount of lump sum payment (Including the amount deemed to accrue in respect of par 2B of the Second Schedule, and the amount attributed to Pre-1 March 2021 Provident Fund vested rights plus growth)”
New fields
Field Name
Description
Required
Validation
Data Type
Occurrence
Length
PRE-20210301-PROV-FUND-VAL
Amount attributed to Pre-1 March 2021 Provident Fund vested rights plus growth (When retiring from the fund)
O
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount. The value must be set to zero if not provided.
The amount may not be greater than the total benefit amount.
The date of accrual must be greater than or equal to 01 March 2021.
N
1
15
PRE-20210301-PROV-FUND-VAL-TRF
Amount attributed to Pre-1 March 2021 Provident Fund vested rights plus growth (In respect of ‘Amount transferred to the transferee fund’)
O
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount. The value must be set to zero if not provided.
Pre-20210301 Provident Fund Transfer Amount + Post-20210301 Provident Fund Transfer Amount may not be greater than the transfer amount.
The date of accrual must be greater than or equal to 01 March 2021.
N
1
15
POST-20210301-PROV-FUND-VAL-TRF
Amount attributed to Post-1 March 2021 Provident Fund value
(In respect of ‘Amount transferred to the transferee fund’)
O
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount. The value must be set to zero if not provided.
Pre-20210301 Provident Fund Transfer Amount + Post-20210301 Provident Fund Transfer Amount may not be greater than the transfer amount.
The date of accrual must be greater than or equal to 01 March 2021.
N
1
15
The following changes will not be implemented on Form C
Description
New Directive Reasons - as it pertains to eFiling-only submissions:
Cessation of SA Residence
New fields - as it pertains to eFiling-only submissions:
Certificate of residence
Document confirming cessation of residence
Date of cessation of SA residence
The following validations will not be implemented by ebTax as the validations can only be performed by SARS
Description
Reason
If the amount attributed to Pre 1 March 2021 Provident Fund vested rights plus growth was specified and
No transfer from a Provident Fund or Provident Preservation Fund has previously been requested.
A transfer from a Provident Fund or Provident Preservation Fund has previously been requested,
The date of accrual of that transfer must be greater or equal to 1 March 2021
The policy commencement date of that fund must be before 1 March 2021
Note: If the date of accrual of that transfer was on or after 1 March 2021, and the policy commencement date of that fund was before 1 March 2021
If the member was younger than 55 on 1 March 2021, they are entitled to receive the Pre- 1 March 2021 contributions and growth transferred from a previous provident fund or provident preservation fund into the current retirement annuity fund as a lump sum
If the member was 55 or older on 1 March 2021, they are entitled to receive the Pre- and Post- 1 March 2021 contributions and growth transferred from a previous provident fund or provident preservation fund into the current retirement annuity fund as a lump sum
ebTax do not carry this information
Validation Changes
Description
If (approved fund) and (the directive reason is ‘Retirement’ or ‘Retirement due to ill health’) and (the date of accrual is before 1 March 2021)
Gross lump sum payment is greater than ((1/3 of member’s total portion (total benefit minus spouse amount)) plus spouse amount (divorce order)), except if the total benefit amount (Includes previous directives’ total benefit amounts against the same FSCA registration number/approved fund number for accruals from 1 October 2007 onwards) is less or equal than the de-minimus value
If the fund is an (approved fund) and (the directive reason is ‘Retirement’ or ‘Retirement due to ill health’) and (the date of accrual is on or after 1 March 2021) then
The Gross lump sum payment may not be greater than the allowable lump sum (Result D), which is calculated as follows:
Total benefit amount (Amount A)
Amount attributed to non-member spouse in respect of divorce order (Amount B)
Amount attributed to Pre 1 March 2021 Provident Fund vested rights plus growth (Amount C)
Allowable lump sum (Result D): ((1/3 of (Amount A minus Amount B minus Amount C)), plus Amount B, plus Amount C).
The exception to this rule is if the total benefit amount (Includes previous directives’ total benefit amounts against the same FSCA registration number/approved fund number) is less or equal than the de-minimus value, and the gross lump sum payment is equal to the total benefit amount.
If an amount was specified for the public sector fund original transfer (Period of Employment in Public Sector Fund), then the original directive must be a finalised directive, if the original directive is an ebTax directive, then the directive reason of that directive must be ‘Transfer’, ‘Par (eA) Transfer/Payment’, ‘Divorce transfer’ or ‘Transfer before retirement [Par 2(1)(c)]’ and from a public sector fund to an approved fund.
Form E
New Fields
Field Name
Description
Required
Options
Auto-Produce Impact
Annuity Nominee Nature of Person (Not a SARS field)
This field identifies which fields may be completed depending on the Nature of Person selected
M
Individual
Trust
Auto-Produce ROT
Currently, Annuity Nominee Name is compulsory. Although the current IBIR specifies that it is compulsory, this validation will need to be removed to accommodate the Form E changes.
Validation Changes
Description
Annuity Nominee:
If the Nominee is a Trust, then the following fields may not be populated:
First Names
ID Number
If any of the Nominees are a Trust, then only one annuity may be purchased.
The following validations will not be implemented by ebTax
Description
Reason
Taxpayer Nature of Person to determine if the taxpayer is an individual or a trust (and all changes relating to this)
The change applies to directive reason "Par (eA) Living Annuity Commutation Termination of a Trust", which may only be submitted via eFiling. This change will be implemented on ebTax Manual Directives. All cases submitted via ebTax Form E applications will be regarded as 'individual' taxpayers.
ROT01
SARS ROT and Interfund ROT
Description
Fields to be split:
Fund Contact Person:
Contact Person Name
Contact Person Surname
Fields to be combined:
Fund Telephone Dialing Code and Number
Fund Telephone Number
These changes are operational in nature and will not necessarily have a corresponding development change
Field Length Changes
Description
Recipient Fund Contact Person
Cell Number and Phone Number to only allow 15 characters
Contact Person to allow up to 100 characters
Taxpayer
Name to allow up to 100 characters
Cell Number to only allow 15 characters
ROT02
SARS ROT and Interfund ROT
Description
Fields to be split:
Insurer Contact Person:
Contact Person Name
Contact Person Surname
Fields to be combined:
Insurer Telephone Dialing Code and Number
Insurer Telephone Number
These changes are operational in nature and will not necessarily have a corresponding development change
Field Length Changes
Description
Recipient Fund Contact Person
Cell Number and Phone Number to only allow 15 characters
DevOps Support
UAT Release Date: as per SARS trade-testing date (Not yet known)
Production Release Date: as per SARS go-live date (Not yet known)
FEATURES / ENHANCEMENTS
The below outlines the changes that ebTax will apply to align itself to the IBIR 6.103 published by SARS.
IRP3a
New fields
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount.
The value must be set to zero if not provided.
Arbitration CCMA Award may only be specified if the reason for the directive is ‘Other’ and Severance Benefit Payable, Leave Payment or Notice Payments is not specified.
Validation Changes
Field Name
Description
Directive Reason
If the reason for directive application is ‘Other’, then Other Amount due (Including Leave/Notice Payments and Arbitration/CCMA Awards) must be provided.
Occurrence Changes
A final decision will be made to either remove occurrence 8 or add additional validation to prevent users from submitting occurrences 8. The decision depends on previous submission made and the impact it might have on customers who already integrate with ebTax.
Field Name
Description
New Occurrence
Old Occurrence
OTHER-AMOUNT-NATURE
Other Amount Nature
7
8
OTHER-AMOUNT
Other Amount
7
8
Form AD
Help Text Update
Field Name
New Text
GROSS-LUMP-SUM
Gross amount of lump sum payment (Including the amount deemed to accrue in respect of par 2B of the Second Schedule, and the amount attributed to Pre-1 March 2021 Provident Fund vested rights plus growth).
New fields
Field Name
Description
Required
Validation
Data Type
Occurrence
Length
PRE-20210301-PROV-FUND-VAL
Amount attributed to Pre-1 March 2021 Provident Fund vested rights plus growth (When retiring from the fund)
O
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount. The value must be set to zero if not provided.
The amount may not be greater than the total benefit amount.
The date of accrual must be greater than or equal to 01 March 2021.
N
1
15
PRE-20210301-PROV-FUND-VAL-TRF
Amount attributed to Pre-1 March 2021 Provident Fund vested rights plus growth (In respect of ‘Amount transferred to the transferee fund’)
O
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount. The value must be set to zero if not provided.
Pre-20210301 Provident Fund Transfer Amount + Post-20210301 Provident Fund Transfer Amount may not be greater than the transfer amount.
The date of accrual must be greater than or equal to 01 March 2021.
N
1
15
POST-20210301-PROV-FUND-VAL-TRF
Amount attributed to Post-1 March 2021 Provident Fund value
(In respect of ‘Amount transferred to the transferee fund’)
O
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount. The value must be set to zero if not provided.
Pre-20210301 Provident Fund Transfer Amount + Post-20210301 Provident Fund Transfer Amount may not be greater than the transfer amount.
The date of accrual must be greater than or equal to 01 March 2021.
N
1
15
New Directive Reason
Directive Reason
Unclaimed Death Benefit
Validation Changes
Description
The following validations will not be implemented by ebTax as the validations can only be performed by SARS
Description
Reason
ebTax do not carry this information
Form B
New fields
Field Name
Description
Required
Validation
Data Type
Occurrence
Length
PRE-20210301-PROV-FUND-VAL-TRF
Amount attributed to Pre-1 March 2021 Provident Fund vested rights plus growth (In respect of ‘Amount transferred to the transferee fund’)
O
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount. The value must be set to zero if not provided.
Pre-20210301 Provident Fund Transfer Amount + Post-20210301 Provident Fund Transfer Amount may not be greater than the transfer amount.
The date of accrual must be greater than or equal to 01 March 2021.
N
1
15
POST-20210301-PROV-FUND-VAL-TRF
Amount attributed to Post-1 March 2021 Provident Fund value
(In respect of ‘Amount transferred to the transferee fund’)
O
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount. The value must be set to zero if not provided.
Pre-20210301 Provident Fund Transfer Amount + Post-20210301 Provident Fund Transfer Amount may not be greater than the transfer amount.
The date of accrual must be greater than or equal to 01 March 2021.
N
1
15
Validation Changes
Description
The following changes will not be implemented on Form B
Description
Form C
Help Text Update
Field Name
New Text
GROSS-LUMP-SUM
Gross Lump Sum:: “Gross amount of lump sum payment (Including the amount deemed to accrue in respect of par 2B of the Second Schedule, and the amount attributed to Pre-1 March 2021 Provident Fund vested rights plus growth)”
New fields
Field Name
Description
Required
Validation
Data Type
Occurrence
Length
PRE-20210301-PROV-FUND-VAL
Amount attributed to Pre-1 March 2021 Provident Fund vested rights plus growth (When retiring from the fund)
O
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount. The value must be set to zero if not provided.
The amount may not be greater than the total benefit amount.
The date of accrual must be greater than or equal to 01 March 2021.
N
1
15
PRE-20210301-PROV-FUND-VAL-TRF
Amount attributed to Pre-1 March 2021 Provident Fund vested rights plus growth (In respect of ‘Amount transferred to the transferee fund’)
O
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount. The value must be set to zero if not provided.
Pre-20210301 Provident Fund Transfer Amount + Post-20210301 Provident Fund Transfer Amount may not be greater than the transfer amount.
The date of accrual must be greater than or equal to 01 March 2021.
N
1
15
POST-20210301-PROV-FUND-VAL-TRF
Amount attributed to Post-1 March 2021 Provident Fund value
(In respect of ‘Amount transferred to the transferee fund’)
O
Right-justified and zero-filled
The two rightmost digits denote Cents and the remainder denote the Rand amount. The value must be set to zero if not provided.
Pre-20210301 Provident Fund Transfer Amount + Post-20210301 Provident Fund Transfer Amount may not be greater than the transfer amount.
The date of accrual must be greater than or equal to 01 March 2021.
N
1
15
The following changes will not be implemented on Form C
Description
The following validations will not be implemented by ebTax as the validations can only be performed by SARS
Description
Reason
ebTax do not carry this information
Validation Changes
Description
Form E
New Fields
Field Name
Description
Required
Options
Auto-Produce Impact
Annuity Nominee Nature of Person (Not a SARS field)
This field identifies which fields may be completed depending on the Nature of Person selected
M
Individual
Trust
Validation Changes
Description
The following validations will not be implemented by ebTax
Description
Reason
The change applies to directive reason "Par (eA) Living Annuity Commutation Termination of a Trust", which may only be submitted via eFiling. This change will be implemented on ebTax Manual Directives. All cases submitted via ebTax Form E applications will be regarded as 'individual' taxpayers.
ROT01
SARS ROT and Interfund ROT
Description
These changes are operational in nature and will not necessarily have a corresponding development change
Field Length Changes
Description
ROT02
SARS ROT and Interfund ROT
Description
These changes are operational in nature and will not necessarily have a corresponding development change
Field Length Changes
Description