SARS PAYE not paid

JacksonR said:
Everything was in order. Received the message last week that there is outstanding PAYE.

Tell me how do you check that PAYE are paid to SARS after being deducted from your salary ?
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I just spoke to my Daughter who is the accountant of a fairly large firm. They summit required PAYE form (IE201oe something)monthly when they pay over the PAYE deducted for the month. The form only contain the bulk amount deducted and no individual names. The do submit a reconciliation list twice yearly reflecting individual deductions made containing the names of the employees.
She advice that you take all the necessary documentation to your nearest SARS office and sort the problem out.
 
Nemesys said:
I just spoke to my Daughter who is the accountant of a fairly large firm. They summit required PAYE form (IE201oe something)monthly when they pay over the PAYE deducted for the month. The form only contain the bulk amount deducted and no individual names. The do submit a reconciliation list twice yearly reflecting individual deductions made containing the names of the employees.
She advice that you take all the necessary documentation to your nearest SARS office and sort the problem out.
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Thank you for the effort, I appreciate it.
 
Nemesys said:
I just spoke to my Daughter who is the accountant of a fairly large firm. They summit required PAYE form (IE201oe something)monthly when they pay over the PAYE deducted for the month. The form only contain the bulk amount deducted and no individual names. The do submit a reconciliation list twice yearly reflecting individual deductions made containing the names of the employees.
She advice that you take all the necessary documentation to your nearest SARS office and sort the problem out.
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The monthly one is an EMP201 and the twice yearly one is the EMP501. The second EMP501 is one used to generate the IRP5's.
 
JacksonR said:
No the companies accountant did it. The only thing we were issued was the IRP5 and then payslips
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That doesn't sound right. Why would the company's accountant do your personal tax return?
You should also have received an ITA34 back from SARS after submitting your personal return which is the ITR12.
 
stefan9 said:
That doesn't sound right. Why would the company's accountant do your personal tax return?
You should also have received an ITA34 back from SARS after submitting your personal return which is the ITR12.
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Well, its a businesses consulting company and the in-house accountant who is registered with SAIPA did everyones tax return who asked her to. It’s probably around 10 people in the office.

The assessment received back from SARS after the docs was submitted showed the rebate amount I should receive back from SARS which was what they paid out in 2019

The additional assessment was done by SARS end of March this year.
 
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JacksonR said:
Well, its a businesses consulting company and the in-house accountant who is registered with SAIPA did everyones tax return who asked her to. It’s probably around 10 people in the office.

The assessment received back from SARS after the docs was submitted showed the rebate amount I should receive back from SARS which was what they paid out in 2019

The additional assessment was done by SARS end of March this year.
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If the accountant was registered with SAIPA and she completed your return that detail and her signature should be on the return. It is likely that she committed fraud and thought she would get away with it. You are the easier target and Sars is going for you instead of the real culprit. Go see them with all your documents and sort it out.
 
JacksonR said:
Well, its a businesses consulting company and the in-house accountant who is registered with SAIPA did everyones tax return who asked her to. It’s probably around 10 people in the office.

The assessment received back from SARS after the docs was submitted showed the rebate amount I should receive back from SARS which was what they paid out in 2019

The additional assessment was done by SARS end of March this year.
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If you have her name I would reach out to SAIPA for help.
If that PAYE wasn't paid she is going to be in the deep end with SAIPA.
 
stefan9 said:
If you have her name I would reach out to SAIPA for help.
If that PAYE wasn't paid she is going to be in the deep end with SAIPA.
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I imagine when she did the tax calculation it went on the assumption that the company will pay over the PAYE, which is why it could have resulted in a tax refund for the OP. The company is still liable for the payment of the PAYE which it held back from their employees pay slips, so from what I can gather its not her fault. If the owner told her to withhold the PAYE payments, it would ultimately end up being the owner's responsibility.
 
stefan9 said:
If you have her name I would reach out to SAIPA for help.
If that PAYE wasn't paid she is going to be in the deep end with SAIPA.
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The accountant would not be responsible for making the payment.

She would submit the monthly EMP201 and the company would make the payment directly to sars.

I don't know of any reputable accounting practice that pays sars on behalf of their clients for returns that they submit.

I submit a number of different types of returns and simply send the payment instruction to my clients. If they don't pay sars its not my problem.
 
At the end of the day everyone is personally liable for their personal tax affairs. If a tax practitioner, accountant or business or whoever has somehow wronged you (incorrect advice, miscalculations, not paying over deductions, fraud etc) then that liability to SARS still remains. You settle with SARS and recover from those who are liable via whatever process.
 
AchmatK said:
The accountant would not be responsible for making the payment.

She would submit the monthly EMP201 and the company would make the payment directly to sars.

I don't know of any reputable accounting practice that pays sars on behalf of their clients for returns that they submit.

I submit a number of different types of returns and simply send the payment instruction to my clients. If they don't pay sars its not my problem.
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You aren't the in-house account as is the case here. You are an outside entity merely providing a service to your clients.

It's an ethical murky area if she was aware that the company decided to withhold paying the PAYE.

The business owner would ultimately be responsible but SAIPA would likely take a dim view if she was aware of the non payment.
 
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