Tax Directive System Changes 2025

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SARS rolled out key updates to its tax directive system, forms, and guides to align with the latest legislative changes. These updates bring greater automation, clarity, and support for taxpayers and employers navigating directive applications — especially where Double Tax Agreements (DTAs) and retirement fund transfers are concerned.

🚀 What’s New?

• 🖥️ eFiling Supports Tax Directive Applications

  • RST01: Taxpayers can now apply online for relief from South African tax on pensions or annuities under a DTA — no more manual processes.

  • Supporting documents can be uploaded directly on eFiling.

• 🧾 New Reasons and Process Updates on Key Forms

  • IRP3(a): A new option has been added for backdated salaries or pensions. This helps employers and employees apply correct tax treatment for income accrued in earlier tax years (section 7A).

  • DTAs can now also be considered for Savings Withdrawal Benefits.

• 🔄 Changes to Transfer Reasons

  • Form B & C: The tax directive reason “Emigration Withdrawal” has been removed, following legislative changes effective 1 September 2024.

  • A new reason allows members of retirement annuity funds (who’ve reached retirement age but haven't retired yet) to transfer to another RAF before retirement — effective 1 March 2025.

• 🏦 Trusts Can Now Apply Online

  • IRP3(c): Trusts can now apply electronically for tax directives to stop PAYE withholding on annuities. The trust, as a registered employer, will handle tax payments to SARS on behalf of beneficiaries.

📚 Updated Guides

• Guides have been revised to explain how to complete tax directive forms and use the eFiling directive functionality:

  • IT-AE-33-G01 – Tax Directive Cease to be resident and Expiry of visas – External Guide

  • IT-AE-41-G01 – Completion Guide for IRP3(a) and IRP3(s) Form – External Guide

  • IT-AE-41-G02 – Guide to Complete the Tax Directive Application Forms – External Guide

  • IT-AE-41-G04 – Guide to the Tax Directive functionality on eFiling – External Guide