SARS PAYE payment

[Dr Who]

HI All

I have a staff member who is below the threshold required by SARS to submit a tax return, but due to a corporate restructure he obtained 2 IRP5's and hence now had to submit.

SARS has messed his tax up and he now owes R85, I remember hearing somewhere that for amounts owing under R100 they could be carried over, is this correct?

We will also be assisting him in lodging a dispute to correct it, does this need to be completed prior to 22nd filing season close or can it be done after?

Thanks

 

[HavocXphere]

Carried over...eh kinda.

Essentially he'll get hit with a penalty...but its linked to the amount owing. So if the amount owing is low enough then people decide...screw it.

There isn't a specific rule @R100 that I'm aware of.