The bookkeeper for the business died unexpectedly in 2011. He ommitted to send an EMP501 (reconciliation of PAYE amounts paid) for the tax year 2010/11
SARS wrote me a letter in May advising that all the payments received in 2010/11 were "over statement" as they put it, in other words too much had been paid, the whole year was in credit, some R 105 000. So I explained that he had died and submitted a revised EMP501.
Today this lady phones and says that the EMP501 was late. Yes, I said, the bookkeeper died so I was unable to check what he had done. No, that is not good enough, you overpaid by R 105 000 and now we have try and reconcile this EMP501. Did I know there are penalties on late payments?
So I asked what she was actually phoning me for, and she got on her high horse and told me that SARS could get a court order to force me to pay. But I told her, you just said I had overpaid, so what is it you are going to recover from me?
After a little bit of silence she replaced the receiver
SARS wrote me a letter in May advising that all the payments received in 2010/11 were "over statement" as they put it, in other words too much had been paid, the whole year was in credit, some R 105 000. So I explained that he had died and submitted a revised EMP501.
Today this lady phones and says that the EMP501 was late. Yes, I said, the bookkeeper died so I was unable to check what he had done. No, that is not good enough, you overpaid by R 105 000 and now we have try and reconcile this EMP501. Did I know there are penalties on late payments?
So I asked what she was actually phoning me for, and she got on her high horse and told me that SARS could get a court order to force me to pay. But I told her, you just said I had overpaid, so what is it you are going to recover from me?
After a little bit of silence she replaced the receiver