Overview

SARS does not publish a specification according to which ebTax must accept and validate a Recognition of Transfer application that is sent to the receiving fund/insurer (Interfund ROT). The Interfund ROT has been designed based on a recommended application form that has been published by SARS. ebTax has also added additional fields to these application forms to ensure the correct information is communicated between the transferring and receiving funds/insurers. Further to this, ebTax applies the rules that have been published for the applicable Tax Directive and SARS ROT applications, to the Interfund ROT application form.

Further Reading

• SARS prescribed Interfund ROT form
• SARS ROT Documentation
• SARS Tax Directive Documentation

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