Overview
SARS publishes a specification (IBIR-006 Tax Directives Interface Specification) according to which ebTax submits Tax Directive 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 directive reasons to use, fields applicable and certain rejections received as well as a guideline to indicate which type of tax directive application to use in certain scenarios.
Further to this, ebTax also applies the PAYE documentation to Tax Directive applications in cases where the company has been set up to auto-produce the PAYE tax certificate for successful tax directive applications.