IBIR 006 Rev 6.501 PDF

Directives - CLASSIFICATION - Table of Contents
DIRECTIVES
IBIR-006 TAX DIRECTIVES

INTERFACE SPECIFICATION
IBIR-006
6.501
Revision Date .......................... 2022-10-28

Author ...................................... Team
Status ....................................... R
IBIR-006 Rev 6.501 Page CI-1

2022-10-28 - CLASSIFICATION -
Configuration Index Record - Printed Documents

Rev. No. Pages Affected ECP Revision
No. Date
1.000 Title Pages, CI-1, i..v, 1-1.1-4, 2-1, 3-1..3-58, 4-1, 5-1..5-2, 6-1..6-3, A- 1998-04-21
1.. A-5
2.000 Title Pages, CI-1, i..v, 1-1..1-4, 2-1, 3-1..3-74, 4-1, 5-1..5-2, 6-1..6-4, IB0062 1999-03-11
A-1.. A-12
2.100 Title Pages, CI-1, i..vi, 3-10..3-67, 6-3..6-9, A-2 IB0149 1999-11-05
3.100 Title Pages, CI-1, i..vi, 3-12..3-48 IB0233 2000-10-26
3.200 Title Pages, CI-1, i..vi, 3-12..3-49, 3-51, 3-55, 3-59..3-63 IB0278 2001-04-19
3.300 Title Pages, CI-1, i..vi, 3-16, 3-21, 3-26, 3-37, 3-39, 3-40 IB0331 2001-08-02
3.400 Title Pages, CI-1, i..vi, 3-12, 3-13, 3-15, 3-17, 3-18, 3-20, 3-22, 3-23, IB0373 2001-10-11
3-24, 3-25, 3-27, 3-29, 3-34, 3-36, 3-41, 3-43, 6-5
3.500 Title Pages, CI-1, i..vi, 1-1..1-4, 2-1, 3-1..3-75, 4-1, 5-1..5-2, 6-1..6-10, IB0452 2002-05-07
A-1..A-14
3.600 Title Pages, CI-1, i..vi, 3-35..3-52, 6-5 IB0636 2004-02-24
3.700 Title Pages, CI-1, 3-33, 3-40, 3-47, A1..A3 IB0644 2004-03-31
3.800 Title Pages, CI-1, 5-3, 7-9, 7-18..7-19, 7-21, 7-23, 7-30..7-31, 7-33..7- IB0719 2005-10-04
34, 7-38, 7-40, 7-43, 7-45, 10-4, 10-9..10-11, 12-1..12-8
3.900 Title Pages, CI-1, 7-28, 7-34, 7-35, 7-41, 7-46 IB0761 2006-01-13
4.000 Title Pages, CI-1, 7-30, 7-33, 7-43, 7-45 IB0779 2006-04-10
4.100 Title Pages, CI-1, 3-30, 3-31, 3-34, 3-38, 4, 5, 10 IB0801 2006-07-14
4.200 Title Pages, CI-1, 3-28, 3-30, 3-31, 3-34..3-36, 3-39, 3-41..3-42, 3-45, IB0824 2007-09-25
-47, 10-9..10-10
4.300 Title Pages, CI-1, 3-28, 3-32, 3-33, 3-36, 3-39, 3-41, 4-43, 3-44, 3-46, IB0834 2009-07-01
3-48, 6-4, 6-5, 6-7, 6-8, 6-10, 6-11
4.400 Title Pages, CI-1, 6-6, 6-8, 6-9, 6-12 IB0854 2010-01-22
4.500 2010 Taxation Laws Amendment Bill (TLAB) IB0876 2011-01-27
4.600 IRP3(a) changes, GEPF changes IB0890 2011-09-05
4.700 Change turnaround processing time of files from external agents from IB0899 2012-05-07
24 to 48 hours
4.800 Add new reason ‘Severance Benefit’, add FSCA registration number IB0910 2012-09-26
and participating employer name and employer’s email address on
IRP3(a) applications
4.900 Validate minimum information required for transfers IB0916 2013-02-14
Date of divorce must be provided for all divorce reasons
FSCA registration number – 7 digits after 12/8 must be greater than 7
zero’s
For special calculations, add previous directives, with the same FSCA
registration (first 12 digits) / fund approval number (whichever is used
on the current application) together
5.000 Change the description of some of the directive reasons on form IB0927 2013-07-30
IRP3(A)
Add two new directive reasons on form IRP3(A)
Changes in the calculation of two fields in the IRP3(a) trailer record, in
respect of the two new directive reasons that were added to the form
5.100 Changes in the IRP3(A) data record, regarding the requirements of the IB0927 2013-11-25
Severance Benefits Payable and Employer owned policy proceeds
payable fields
5.200 Directive reasons ‘Severance Benefit - Retirement’ and ‘Severance IB0927 2013-11-27
Benefit’, must be rejected, for all accruals from 2011/03/01, for all
taxpayers younger than 55 years of age
5.300 Filing Season 2014 changes: Do not allow excess fund contributions IB0940 2014-03-14
on application received from fund

5.400 Add validations to cancellation of directives, including appropriate IB0946 2014-07-04

responses back to the interface agent
Remove validation to decline Form C directive ‘Discontinued
Contributions’, where a previous Form C directive exists for reason
death or retirement
5.500 When format errors are encountered on the incoming file, on individual IB0971 2015-09-07
record level, reject only those records in error, process the rest of the
records where no errors were encountered
Add new fields to cater for services rendered outside the Republic
while contributing to the fund
Cater for qualifying funds where an AIPF (Association Institution
Pension Funds) deduction may be allowed against the directive
Unclaimed benefits previously taxed will no longer be allowed as a
deduction against the directive
The IRP3 directive response file changed to indicate all exemptions
and/or deductions allowed against the directive
SITE case is not a valid reason anymore why an income tax reference
number was not provided, for all forms
5.501 Tax Directives Enhancements (Phase 2) IB1003 2016-09-16
Changes to IRP3(a), Form A&D, Form B, Form C & Form E
Changes to IRP3DIRS (Processed Directive Response)
New Forms IRP3(s), ROT01 (Recognition of transfer between
approved funds) &ROT02 (Recognition of GN18 purchase of a
member/beneficiary owned pension)
Add ROTDIRS (Processed ROT Response)
5.502 Updated with new legislative requirements received, and feedback IB1003 2017-03-16
received internally and externally
5.601 Tax Directive Simulator IB1018 2017-08-22
5.601 Current system issues addressed IB1018 2017-08-22
5.601 Legislative changes (2019 tax year) IB1018 2017-10-19
5.602 Add new directive reason 53 to Form IRP3(s) IB1018 2018-01-16
5.701 Tax Directives Enhancements (Phase 3(b)) IB1025 2018-07-04
5.702 Tax Directives Enhancements (Phase 3(b)) – Update valid transfer IB1025 2018-11-02
5.703 fund from and to combinations for new directive reason ‘Transfer – IB1025 2018-11-27
5.704 Inactive Member with Insufficient information’ IB1025 2018-11-30
Reinstate the test data requirements on Page 1-4
Surname and Initials are mandatory for new directive reason “Transfer
– Inactive Member with Insufficient Information”
5.801 Legislative changes (2020 tax year) IB1036 2019-01-09
5.901 Tax Directives Enhancements (Phase 4(b)) IB1041 2019-04-04
5.902 More changes after requirement meeting 2019-04-24 IB1041 2019-04-24
5.903 More changes after first review meeting on 2019-05-20 IB1041 2019-05-20
5.904 Updated with changes after review meeting on 2019-05-29 IB1041 2019-05-29
6.001 Directives April 2020 IB1057 2020-01-24
6.002 Updated with added requirements, comments from review sessions IB1057 2020-02-17
6.003 Updated with added requirements, comments from 2nd review session IB1057 2020-02-27
6.004 Updated with added requirements, comments from 3rd review session IB1057 2020-04-02
6.005 Update validations with regards to Transfer from Pension Fund (after IB1057 2020-04-20
tax amount)
COVID-19 Relief: Expand access to living annuity funds


6.102 Directives April 2021: Incorporate internal feedback received IB1081 2020-11-27
6.103 Directives April 2021: Updates with regards to Form E directive reason IB1081 2020-12-10
6.104 “Par (eA) Living Annuity Commutation Termination of a Trust” IB1081 2021-01-14
6.105 Directives April 2021: Changes to the COVID-19 Relief with respect to IB1081 2021-05-05
living annuity funds, amount for discontinued contributions increased
from R7000 to R15000 from 1 March 2021, more than one annuity
may be purchased for a Trust on Form E
Directive reason “Gn16: Existing Annuity Commutation“ invalid from
date of accrual 1 March 2021 onwards
Take into account all previous transfers from a Provident Fund or
Provident Preservation Fund, irrespective of the date of accrual of that
transfer, when the fund has specified Pre-1 March 2021 Provident
Fund vested rights on the directive applied for
Take into account amounts attributed to Pre 1 March 2021 Provident
Fund or Provident Preservation Fund vested rights plus growth, when
applying the de-minimus rule
6.201 Directives 2021: Phase 2 IB1085 2021-07-07
6.202 Directives 2021: Legal and Other Changes IB1085 2021-08-23
6.203 Directives 2021: Incorporate internal and external feedback received IB1085 2021-10-13
6.301 Directives 2022: Legal and Other Changes IB1101 2021-11-16
6.302 Directives 2022: Legal Changes – Updates from specification review IB1101 2022-01-27
6.303 session IB1101 2022-02-07
Directives 2022: Legal Changes – Incorporate internal feedback
received
6.401 Directives 2022 Legal Changes & Enhancements – December 2022 IB1118 2022-04-11

TABLE OF CONTENTS
1. DOCUMENT APPROVAL .............................................................................................................................. I
2. SCOPE .......................................................................................................................................................2-1
2.1 IDENTIFICATION .........................................................................................................................................2-1
2.2 BUSINESS REQUIREMENTS OVERVIEW .......................................................................................................2-1
2.2.1 Intended Data Usage by SARS .......................................................................................................2-4
2.2.2 Intended Data Usage by the REQUESTOR ....................................................................................2-5
2.3 DOCUMENT OVERVIEW ..............................................................................................................................2-5
2.4 GLOSSARY................................................................................................................................................2-5
3. APPLICABLE DOCUMENTATION ...........................................................................................................3-1
3.1 APPLICABLE DOCUMENTS ..........................................................................................................................3-1
3.2 REFERENCED DOCUMENTS........................................................................................................................3-1
4. INTERFACE SPECIFICATION ..................................................................................................................4-1
4.1 INTERFACE DIAGRAM.................................................................................................................................4-1
4.2 INTERFACE REQUIREMENTS .......................................................................................................................4-1
4.2.1 Performance Parameters ................................................................................................................4-1
4.2.2 Physical Link Specification ..............................................................................................................4-2
4.2.2.1 Leased Line ..............................................................................................................................4-2
4.2.2.2 Alternative Transmission Channel ...........................................................................................4-2
4.2.3 Protocol............................................................................................................................................4-3
4.2.3.1 Security Considerations ...........................................................................................................4-3
4.2.3.2 Authentication and Encryption .................................................................................................4-3
4.2.3.3 Sequenced Files .......................................................................................................................4-3
4.2.3.4 File Polling ................................................................................................................................4-4
4.2.3.5 File Archiving ............................................................................................................................4-4
4.2.3.6 File Modes ................................................................................................................................4-4
4.2.3.7 Directory and File Naming Convention ....................................................................................4-4
4.2.3.8 Files in Error .............................................................................................................................4-5
4.2.3.9 Missing Files .............................................................................................................................4-5
4.2.3.10 File Size ....................................................................................................................................4-5
4.2.3.11 Data Exchange Process Flow ..................................................................................................4-6
4.2.3.12 Tax Directive Simulation and/or Actual Tax Directive Request Process Flow .........................4-6
4.2.3.13 Directive Query Process Flow ..................................................................................................4-7
4.2.3.14 Directive Cancellation Process Flow ........................................................................................4-7
4.2.3.15 Recognition of Transfer / Purchased Annuity Process Flow ....................................................4-7
4.2.4 Data Requirements ..........................................................................................................................4-8
4.2.4.1 File Layout ................................................................................................................................4-8
4.2.4.2 Data Description Conventions ..................................................................................................4-8
4.2.4.3 File Types .................................................................................................................................4-8
4.2.4.4 Directive Request IRP3(a) File ...............................................................................................4-10
4.2.4.4.1 Directive Request IRP3(a) Header Record ........................................................................4-10
4.2.4.4.2 Directive Request IRP3(a) Data Record .............................................................................4-11
4.2.4.4.3 Directive Request IRP3(a) Trailer Record ..........................................................................4-14
4.2.4.5 Directive Request IRP3(s) File ...............................................................................................4-15
4.2.4.5.1 Directive Request IRP3(s) Header Record .........................................................................4-15
4.2.4.5.2 Directive Request IRP3(s) Data Record .............................................................................4-16
4.2.4.5.3 Directive Request IRP3(s) Trailer Record ..........................................................................4-19
4.2.4.6 Directive Request FORM A&D File ........................................................................................4-20
4.2.4.6.1 Directive Request FORM A&D Header Record ..................................................................4-20
4.2.4.6.2 Directive Request FORM A&D Data Record ......................................................................4-21
4.2.4.6.3 Directive Request FORM A&D Trailer Record ...................................................................4-33
4.2.4.7 Directive Request FORM B File .............................................................................................4-34
4.2.4.7.1 Directive Request FORM B Header Record .......................................................................4-34
4.2.4.7.2 Directive Request FORM B Data Record ...........................................................................4-36
IBIR-006 Rev 6.501 Page i

4.2.4.7.3 Directive Request FORM B Trailer Record ........................................................................4-46

4.2.4.8 Directive Request FORM C File .............................................................................................4-47
4.2.4.8.1 Directive Request FORM C Header Record .......................................................................4-47
4.2.4.8.2 Directive Request FORM C Data Record ...........................................................................4-48
4.2.4.8.3 Directive Request FORM C Trailer Record ........................................................................4-59
4.2.4.9 Directive Request FORM E File .............................................................................................4-60
4.2.4.9.1 Directive Request FORM E Header Record .......................................................................4-60
4.2.4.9.2 Directive Request FORM E Data Record ...........................................................................4-62
4.2.4.9.3 Directive Request FORM E Trailer Record ........................................................................4-69
4.2.4.10 ROT01 File .............................................................................................................................4-70
4.2.4.10.1 ROT01 Header Record .....................................................................................................4-70
4.2.4.10.2 ROT01 Data Record .........................................................................................................4-71
4.2.4.10.3 ROT01 Trailer Record ......................................................................................................4-74
4.2.4.11 ROT02 File .............................................................................................................................4-75
4.2.4.11.1 ROT02 Header Record .....................................................................................................4-75
4.2.4.11.2 ROT02 Data Record .........................................................................................................4-76
4.2.4.11.3 ROT02 Trailer Record ......................................................................................................4-79
4.2.4.12 Directive Query File ................................................................................................................4-80
4.2.4.12.1 Directive Query Header Record .......................................................................................4-80
4.2.4.12.2 Directive Query Data Record ............................................................................................4-81
4.2.4.12.3 Directive Query Trailer Record .........................................................................................4-81
4.2.4.13 Directive Request Validation Response File ..........................................................................4-82
4.2.4.13.1 Directive Request Validation Response Header Record ..................................................4-82
4.2.4.13.2 Directives Request Validation Error Description Record ..................................................4-83
4.2.4.13.3 Directive Request Validation Response Trailer Record ...................................................4-84
4.2.4.14 Processed Directives Response File .....................................................................................4-84
4.2.4.14.1 Processed Directives Response Header Record .............................................................4-85
4.2.4.14.2 Processed Directives Response Data Record .................................................................4-86
4.2.4.14.3 Processed Directive Response Error Description Record ................................................4-90
4.2.4.14.4 Processed Directives Response Trailer Record ...............................................................4-90
4.2.4.15 Directive Cancellation Request File .......................................................................................4-92
4.2.4.15.1 Directive Cancellation Request Header Record ...............................................................4-92
4.2.4.15.2 Directive Cancellation Request Data Record ...................................................................4-93
4.2.4.15.3 Directive Cancellation Request Trailer Record ................................................................4-95
4.2.4.16 Processed Cancellation Response File .................................................................................4-95
4.2.4.16.1 Processed Cancellation Response Header Record .........................................................4-95
4.2.4.16.2 Processed Cancellation Response Data Record .............................................................4-96
4.2.4.16.3 Processed Cancellation Response Trailer Record ...........................................................4-97
4.2.4.17 Processed ROT Response File ..............................................................................................4-97
4.2.4.17.1 Processed ROT Response Header Record .....................................................................4-97
4.2.4.17.2 Processed ROT Response Data Record ..........................................................................4-99
4.2.4.17.3 Processed ROT Response Error Description Record ......................................................4-99
4.2.4.17.4 Processed ROT Response Trailer Record .....................................................................4-100
5. QUALITY ASSURANCE ............................................................................................................................5-1
5.1 INTEGRATION QUALIFICATION TESTING .......................................................................................................5-1
6. PREPARATION FOR DELIVERY..............................................................................................................6-1
6.1 IMPLEMENTATION SCHEDULE AND RESPONSIBILITIES ..................................................................................6-1
6.2 SPECIAL REQUIREMENTS ...........................................................................................................................6-1
6.2.1 Hardware Requirements ..................................................................................................................6-1
6.2.2 Software Requirements ...................................................................................................................6-1
6.2.3 Communication and Network Requirements ...................................................................................6-1
6.3 COMMISSIONING .......................................................................................................................................6-2
7. NOTES .......................................................................................................................................................... 1
7.1 TERMS, ABBREVIATIONS AND ACRONYMS ...................................................................................................... 1
7.2 DIRECTIVE PROCESSING............................................................................................................................... 1
7.2.1 Stop order Description ........................................................................................................................ 1
7.2.2 Payment Remittance .......................................................................................................................... 2
IBIR-006 Rev 6.501 Page ii

7.2.3 Directive Hard Copy ........................................................................................................................... 2

7.2.4 Stop Order Example ........................................................................................................................... 2
7.3 VALIDATION RULES FOR PROCESSING DIRECTIVE APPLICATIONS.................................................................... 3
7.3.1 Minimum Information Required on Application Forms ....................................................................... 3
7.3.2 Further Minimum Information Required per Form .............................................................................. 4
7.3.3 Reasons for the Directive being declined ......................................................................................... 13
7.3.4 Duplicate Directive Applications ....................................................................................................... 30
APPENDIX A - CODE TABLES ......................................................................................................................... 32
7.4 DIRECTIVE APPLICATION STATUS CODES .................................................................................................... 32
7.5 DIRECTIVE CANCELLATION REQUEST RESPONSE CODES ............................................................................. 32
7.6 FORM A&D REQUEST REASON CODES...................................................................................................... 32
7.7 FORM B REQUEST REASON CODES ........................................................................................................... 33
7.8 FORM C REQUEST REASON CODES .......................................................................................................... 33
7.9 FORM E REQUEST REASON CODES ............................................................................................................ 34
7.10 IRP3(A) REQUEST REASON CODES......................................................................................................... 34
7.11 IRP3(S) DIRECTIVE REASON CODES ....................................................................................................... 34
7.12 INCOME TAX AREA CODES ...................................................................................................................... 35
7.13 PASSPORT COUNTRY CODES .................................................................................................................... 1
7.14 IRP3 FORM HARD COPY EXAMPLE.........................................................................................................7-1
7.15 IT88(L) FORM HARD COPY EXAMPLE .....................................................................................................7-4
7.16 TAX REFERENCE NUMBER MODULUS 10 TEST ........................................................................................7-7
IBIR-006 Rev 6.501 Page iii

Directives - CLASSIFICATION - List of Tables
LIST OF TABLES
TABLE 2-1: GLOSSARY ............................................................................................................. 2-5
TABLE 3-1: APPLICABLE DOCUMENTS........................................................................................ 3-1
TABLE 3-2: REFERENCED DOCUMENTS ..................................................................................... 3-1
TABLE 4-1: PERFORMANCE AND SYSTEM PARAMETERS ............................................................. 4-1
TABLE 4-2: FILE MODES ........................................................................................................... 4-4
TABLE 4-3: FILE RECORD TYPES............................................................................................... 4-8
TABLE 4-4: LIST OF FILE TYPES FOR THE SARS SYSTEM – REQUESTOR INTERFACE ............... 4-8
TABLE 4-5: DIRECTIVE REQUEST IRP3(A) HEADER RECORD LAYOUT ....................................... 4-10
TABLE 4-6: DIRECTIVE REQUEST IRP3(A) DATA RECORD LAYOUT ........................................... 4-11
TABLE 4-7: DIRECTIVE REQUEST IRP3(A) TRAILER RECORD LAYOUT ....................................... 4-14
TABLE 4-8: DIRECTIVE REQUEST IRP3(S) HEADER RECORD LAYOUT ....................................... 4-15
TABLE 4-9: DIRECTIVE REQUEST IRP3(S) DATA RECORD LAYOUT ........................................... 4-16
TABLE 4-10: DIRECTIVE REQUEST IRP3(S) TRAILER RECORD LAYOUT ..................................... 4-19
TABLE 4-11: DIRECTIVE REQUEST FORM A&D HEADER RECORD LAYOUT............................... 4-20
TABLE 4-12: DIRECTIVE REQUEST FORM A&D DATA RECORD LAYOUT ................................... 4-21
TABLE 4-13: DIRECTIVE REQUEST FORM A&D TRAILER RECORD LAYOUT .............................. 4-33
TABLE 4-14: DIRECTIVE REQUEST FORM B HEADER RECORD LAYOUT.................................... 4-35
TABLE 4-15: DIRECTIVE REQUEST FORM B DATA RECORD LAYOUT ........................................ 4-36
TABLE 4-16: DIRECTIVE REQUEST FORM B TRAILER RECORD LAYOUT ................................... 4-46
TABLE 4-17: DIRECTIVE REQUEST FORM C HEADER RECORD LAYOUT ................................... 4-47
TABLE 4-18: DIRECTIVE REQUEST FORM C DATA RECORD LAYOUT ........................................ 4-48
TABLE 4-19: DIRECTIVE REQUEST FORM C TRAILER RECORD LAYOUT ................................... 4-59
TABLE 4-20: DIRECTIVE REQUEST FORM E HEADER RECORD LAYOUT.................................... 4-60
TABLE 4-21 DIRECTIVE REQUEST FORM E DATA RECORD LAYOUT ......................................... 4-62
TABLE 4-22: DIRECTIVE REQUEST FORM E TRAILER RECORD LAYOUT ................................... 4-69
TABLE 4-23: ROT01 HEADER RECORD LAYOUT ...................................................................... 4-70
TABLE 4-24: ROT01 DATA RECORD LAYOUT .......................................................................... 4-71
TABLE 4-25: ROT01 TRAILER RECORD LAYOUT ...................................................................... 4-74
TABLE 4-26: ROT02 HEADER RECORD LAYOUT ...................................................................... 4-75
TABLE 4-27: ROT02 DATA RECORD LAYOUT .......................................................................... 4-76
TABLE 4-28: ROT02 TRAILER RECORD LAYOUT ...................................................................... 4-79
TABLE 4-29: DIRECTIVE QUERY HEADER RECORD LAYOUT ...................................................... 4-80
TABLE 4-30: DIRECTIVE QUERY DATA RECORD LAYOUT .......................................................... 4-81
TABLE 4-31: DIRECTIVE QUERY TRAILER RECORD LAYOUT ...................................................... 4-81
TABLE 4-32: DIRECTIVES VALIDATION RESPONSE HEADER RECORD LAYOUT ............................ 4-82
TABLE 4-33: DIRECTIVES VALIDATION RESPONSE ERROR RECORD LAYOUT ............................. 4-83
TABLE 4-34: DIRECTIVES VALIDATION RESPONSE TRAILER RECORD ........................................ 4-84
IBIR-006 Rev 6.501 Page iv

Directives - CLASSIFICATION - List of Tables
TABLE 4-35: PROCESSED DIRECTIVES RESPONSE HEADER RECORD LAYOUT ........................... 4-85
TABLE 4-36: PROCESSED DIRECTIVES RESPONSE DATA RECORD LAYOUT ............................... 4-86
TABLE 4-37: PROCESSED DIRECTIVES RESPONSE ERROR RECORD LAYOUT ............................ 4-90
TABLE 4-38: PROCESSED DIRECTIVE RESPONSE TRAILER RECORD LAYOUT............................. 4-90
TABLE 4-39: DIRECTIVE CANCELLATION REQUEST HEADER RECORD LAYOUT ........................... 4-92
TABLE 4-40: DIRECTIVE CANCELLATION REQUEST DATA RECORD LAYOUT ............................... 4-93
TABLE 4-41: DIRECTIVE CANCELLATION REQUEST TRAILER RECORD LAYOUT........................... 4-95
TABLE 4-42: PROCESSED CANCELLATION RESPONSE HEADER RECORD LAYOUT ...................... 4-95
TABLE 4-43: PROCESSED CANCELLATION RESPONSE DATA RECORD LAYOUT .......................... 4-96
TABLE 4-44: PROCESSED CANCELLATION RESPONSE TRAILER RECORD LAYOUT ...................... 4-97
TABLE 4-45: PROCESSED ROT RESPONSE HEADER RECORD LAYOUT ..................................... 4-97
TABLE 4-46: PROCESSED ROT RESPONSE DATA RECORD LAYOUT ......................................... 4-99
TABLE 4-47: PROCESSED ROT RESPONSE ERROR RECORD LAYOUT ....................................... 4-99
TABLE 4-48: PROCESSED ROT RESPONSE TRAILER RECORD LAYOUT ................................... 4-100
TABLE 7-1: STOP ORDER PAYMENT BREAKDOWN ..........................................................................3
TABLE A-2: DIRECTIVE APPLICATION STATUS CODES.................................................................. 32
TABLE A-3: DIRECTIVE CANCELLATION REQUEST RESPONSE CODES .......................................... 32
TABLE A-4: FORM A&D DIRECTIVE REQUEST REASON CODES .................................................. 32
TABLE A-5: FORM B DIRECTIVE REQUEST REASON CODES ....................................................... 33
TABLE A-6: FORM C DIRECTIVE REQUEST REASON CODES ....................................................... 33
TABLE A-7: FORM E DIRECTIVE REQUEST REASON CODES ......................................................... 34
TABLE A-8: IRP3(A) DIRECTIVE REQUEST REASON CODES......................................................... 34
TABLE A-9: IRP3(S) DIRECTIVE REQUEST REASON CODES......................................................... 34
TABLE A-10: INCOME TAX AREA CODES ..................................................................................... 35
TABLE A-11: PASSPORT COUNTRY CODES ....................................................................................1
IBIR-006 Rev 6.501 Page v

Directives - CLASSIFICATION - List of Figures
LIST OF FIGURES
FIGURE 4-1: SYSTEM INTERFACE RELATIONSHIP........................................................................ 4-1
FIGURE 4-2: STANDARD COMMUNICATION COMPONENTS BETWEEN SARS AND REQUESTOR .. 4-3
FIGURE A-1: IRP3 LUMP SUM DIRECTIVE HARD COPY SAMPLE .................................................. 7-2
FIGURE A-2: TAX DIRECTIVE SIMULATION HARD COPY SAMPLE .................................................. 7-3
FIGURE A-3: IT88(L) PAGE 1 HARD COPY SAMPLE.................................................................... 7-5
FIGURE A-4: IT88(L) PAGE 2 HARD COPY SAMPLE.................................................................... 7-6
FIGURE A-5: TAX REFERENCE NUMBER MODULUS 10 TEST ....................................................... 7-7
IBIR-006 Rev 6.501 Page vi

Directives - CLASSIFICATION - List of Figures
1. DOCUMENT APPROVAL
Document Name Document Description
IBIR-006 Directives Management Interface Requirement Specification
Name Title Signature Date
Madie Mamabolo Sen. Manager: Engineering
Tshilidzi Magada Sen. Specialist: Taxpayer Strategy
Kershan Pather Sen. Manager: Business Systems
Dillon Gounder Manager: Business Systems
Christo Pretorius Specialist: Architecture
Herman Smith Head: Operations Enabling

David van Dyk Sen. Manager: ICT Category
IBIR-006 Rev 6.501 Page i

Directives - CLASSIFICATION - Scope
2. SCOPE
This document describes the generic interface between the Income Tax System (ITS) of the South African
Revenue Service (SARS) and any external system used in applying for directives (IRP3).
2.1 Identification
This interface document describes the protocol and data format to use when applying for directives
electronically and receiving responses to such applications.
The SARS system shall be capable of processing different types of directive requests and either provide the
requested directive or decline the directive request and provide a reason for doing so.
The system using this interface to submit requests for directives and receive responses for these requests is
referred to as the ‘REQUESTOR’.
2.2 Business Requirements Overview

One of the objectives of SARS is to automate processes and interfaces with external systems. Another
important objective is to improve efficiency and increase throughput/response.
To support these objectives, it is required to automate the request for directives process while providing the
facility to process manual requests.
This document only addresses the automated process for requesting directives. The relevant business rules
are documented in the system specifications of the interfacing parties.
The external organisations, such as insurance companies and pension funds, may submit files containing
their requests for directives to the SARS system. The external organisation may:
1. Request a tax directive simulation
2. Request an actual tax directive
3. Query a request for a directive
4. Request to cancel a directive
5. Submit a Recognition of Transfer/GN18 Purchase
Request Tax Directive Simulation
Tax directive simulation requests may be submitted by the REQUESTOR before the actual tax directive
request is submitted, in order for the REQUESTOR to obtain a simulated response of what the processed
directive response would be when the actual tax directive request is submitted. This tax directive simulation
request is not a pre-requisite for submitting the actual tax directive request.
The external organisation will forward a single or multiple requests to the SARS system in the form of a file.
The REQUESTOR must indicate in the header record of each file that all requests in the file are in respect of
tax directive simulation requests.
SARS will process all the tax directive simulation requests and will either produce the simulated response or
decline the request.
The SARS system validates- and assesses the request and automatically issues a simulated response
should all the rules be satisfied.
The REQUESTOR allocates a unique identification to each tax directive simulation request. This
identification must be unique within the REQUESTOR’s organisation and may not be repeated for any other
request coming from that organisation. An example of a unique number could be a concatenation of the
REQUESTOR’s system identification, the taxpayer number and a sequential number. The REQUESTOR
should avoid using only a number.
IBIR-006 Rev 6.501 Page 2-1

A response is created for each request while processing the requests. The response is returned to the
REQUESTOR and comprises:
1. The response code indicating if the request was processed or declined
2. The amount deductable as Pay As You Earn (PAYE) for a lump sum
3. A reason for the decline, if relevant
NB: The IT88L information will not be provided with the tax directive simulation response. The IT88L refence
number will be provided indicating there is outstanding debt on the members tax records. The detailed IT88L
information will only be provided when the response is created for the actual tax directive request, if
applicable.If all requirements and rules are not met, the SARS system will automatically decline the request
and supply the reason for the decline. The REQUESTOR will be notified of the decline.
Calculations applicable to directives are not provided in this document, but may be obtained in [A1] and
Schedule 2.
Stop orders (IT88L) will not be provided with the simulation response. These will only be provided as part of
the response to an actual tax directive request.
The interface will provide for the following tax directive simulation requests:
1. FORM A&D- Retirement or Death: Pension/Provident Fund (including Preservation funds)
2. FORM B - Resignation or Transfer: Pension/Provident Fund (including Preservation
funds)
3. FORM C - Retirement, Death/Transfer: Retirement Annuity Fund
4. FORM E - Annuity Commutations: Retirement Annuity Fund
5. IRP3(a) - Retrenchment or Retirement: Employer
6. IRP3(s) - Share Options: Employer
Forms A&D, B, C & E may only be submitted by retirement fund administrators. IRP3(a) & IRP3(s) forms
may only be submitted by employers on behalf of their employees.
Request Actual Tax Directive
The REQUESTOR must indicate in the header record of each file that all requests in the file are in respect of
actual tax directive requests.
Each tax directive request receives a unique request number by the REQUESTOR. This number is used by
the REQUESTOR for subsequent queries regarding this tax directive request. This number may not be
allocated to any other tax directive request issued by this REQUESTOR.
SARS will process all the requests and grants-, declines- or refers requests.
The SARS system validates- and assesses the request and automatically grants a directive should all the
rules for automatic granting be satisfied.
The REQUESTOR allocates a unique identification to each tax directive request. This identification must be
unique within the REQUESTOR’s organisation and may not be repeated for any other directive request
coming from that organisation. An example of a unique number could be a concatenation of the
REQUESTOR’s system identification, the taxpayer number and a sequential number.
1. The response code indicating if the request was granted or declined
2. The unique directive application identification allocated by SARS. This identification differs from
the unique number allocated by the REQUESTOR
3. The unique directive number allocated by SARS, if granted
4. The amount deductable as Pay As You Earn (PAYE) for a lump sum or a fixed rate/amount
directive. NOTE: The PAYE amount is based on the information on the SARS system when the
actual tax directive request is received and may differ from the simulation request due to actual

tax directive requests received after the simulation response was issued and before this actual
tax directive was processed.
5. A reason for the decline, if relevant
6. Details of other deductable amounts to be paid over to SARS (per IT88L) for other taxes
(Assessed Tax, Provisional Tax, Admin Penalties), if applicable
If all requirements and rules are not met, the SARS system may:
1. Automatically decline the request and supply the reason for the decline. The REQUESTOR will
be notified of the decline
2. Refer the request for an intervention to the applicable SARS office. The REQUESTOR will only
be notified of the directive request status once the request processing is finalised
Calculations applicable to directives are not provided in this document, but may be obtained in [A1] Schedule
2 and rates applicable to lump sums.
The SARS Directives section (ncts@sars.gov.za) will be tasked to address a referred request. An ad hoc
response will be triggered to inform the REQUESTOR once a referred request is complete.
In certain cases the response may be accompanied by a stop order (IT88L) instructing the REQUESTOR to
deduct outstanding tax (Assessed Tax, Provisional Tax & Admin Penalties) from the amount payable to the
Taxpayer and does not form part of the PAYE indicated to be withhold from the lump sum payable. This is
an additionbal amount to be deducted and is a sepert amount payable into the taxpayers account.
The interface will provide for the following tax directive requests:
1. FORM A&D- Retirement or Death: Pension/Provident Fund (including Preservation funds)
2. FORM B - Resignation or Transfer: Pension/Provident Fund including Preservation
funds)
3. FORM C - Retirement, Death/Transfer: Retirement Annuity Fund
4. FORM E - Annuity Commutations: Retirement Annuity Fund
5. IRP3(a) - Retrenchment or Retirement: Employer
6. IRP3(s) - Share Options: Employer
Forms A&D, B, C & E may only be submitted by retirement fund administrators. IRP3(a) & IRP3(s) forms
may only be submitted by employers..
Query the Status of a Directive Request
Each request for a directive has a unique request number allowing the REQUESTOR to query the status of
individual requests previously submitted. The ITS will respond with the current status of the request, i.e.
granted, declined or referred, together with any other relevant details.
Cancel Directive
The REQUESTOR may request the cancellation of a previously issued directive. The ITS assesses the
request and where applicable, marks the granted directive as cancelled. The cancellation of a directive
results in the cancellation of any stop order related to the directive.
A directive cannot be cancelled if ROT’s have been submitted for this directive.
A directive request cannot be extended. Should the REQUESTOR want to change any details of a directive
request after it was granted, the original directive must first be cancelled, whereafter the new request should
be submitted.
A cancelled tax directive cannot be reinstated.
Submit Recognition of Transfer/GN18 Purchase (ROT)
The Receiving Fund/Insurer must acknowledge receipt of all funds received.

Each request to submit a ROT receives a unique request number by the REQUESTOR. This number is
used by the REQUESTOR for subsequent queries regarding this request to submit a ROT. This number may
not be allocated to any other request issued by this REQUESTOR.
SARS will process all the requests and accept or decline the requests.
The SARS system validates- and assesses the request and automatically accept the request should all the
rules be satisfied.
The REQUESTOR allocates a unique identification to each request to submit a ROT. This identification must
be unique within the REQUESTOR’s organisation and may not be repeated for any other request coming
from that organisation. An example of a unique number could be a concatenation of the REQUESTOR’s
system identification, the taxpayer number and a sequential number.
1. The response code indicating if the request to submit a ROT was accepted or declined
2. The unique application identification allocated by SARS. This identification differs from the unique
number allocated by the REQUESTOR
3. A reason for the decline to submit a ROT, if relevant
If all requirements and rules are not met, the SARS system will automatically decline the request and supply
the reason for the decline. The REQUESTOR will be notified of the decline to submit a ROT.
The interface will provide for the following requests to submit a ROT:
1. ROT01 - Recognition of transfer between approved funds
2. ROT02 - Recognition of GN18 purchase of member/beneficiary owned pension/annuity
Test Data
Each REQUESTOR intending to use the tax directive interface will be required to submit at least one test file
for each file type used the first time around and whenever changes to this document are published. The
REQUESTOR may use the facility for submitting test files to test the software package used, or to ensure the
communication medium between the REQUESTOR and SARS is operational.
To reduce situations where the REQUESTOR submitts test files instead of production files, the SARS
system administrator is alerted every time the REQUESTOR sends more than a predetermined number of
consecutive test files without a production file sent in between. The ITS system administrator will confirm
with the REQUESTOR that this is a genuine test process or a mistake on the part of the REQUESTOR.
Before testing can commence, the following steps must be followed:

Step 1: The REQUESTOR must email 10 tax reference numbers to ncts@sars.gov.za to ensure that these
are valid tax reference numbers. In the email subject line, use “Tax reference numbers for Trade Testing”. A
maximum of 10 tax reference numbers will be allowed. The REQUESTOR will be notified via the same email
address to proceed with testing by submitting the files. For testing purposes the REQUESTOR will receive a
response file the same day. In order to expedite trade testing, it is suggested that step 1 is completed prior to
the commencement of trade testing.
Step 2: To ensure compliance with the IBIR-006 specification, SARS will randomly select IRP3e’s generated
from the submitted tax reference numbers and request the REQUESTOR to send the IRP3e for reviewing. If
it does not conform to the SARS standard, electronic submissions to SARS will not be allowed. For more
information on the layout, kindly refer to the ‘Processed Directives Response Data Record’ and ‘IRP3 FORM
HARD COPY EXAMPLE’ in this document.
For any queries regarding Trade Testing, you may email ncts@sars.gov.za.
2.2.1 Intended Data Usage by SARS

SARS will evaluate the directive request based on the status of the Taxpayer and respond with the result.
The request and the result will be stored for future reference.

2.2.2 Intended Data Usage by the REQUESTOR

Any tax liability must be deducted from the lump sum or income payable to the Taxpayer in accordance with
the directive granted and any stop order details. The tax deducted must be paid to SARS.
The PAYE must be paid into the Funds’ PAYE account and the amounts on the IT88L into the account
indicated on the form and the correct PRN number per tax type must be used.
2.3 Document Overview

This document describes the interface between the SARS system and the REQUESTOR. The following
aspects are covered by this document:
1. Interfacing method
2. Data Access Protocol
3. Data messages transferred between the two systems
This document contains the following sections:
1. Section 2: Scope
2. Section 3: Applicable Documents
3. Section 3: Interface Specification
4. Section 5: Quality Assurance
5. Section 5: Preparation for Delivery
6. Section 6: Notes
7. Appendix A: Code Tables
2.4 Glossary
Table 2-1: Glossary
Term Explanation
Applicant A person or a person’s beneficiaries on whose behalf a request for a tax directive is made
by the REQUESTOR
REQUESTOR An institution applying for tax directives for its employees/members (e.g. pension funds,
retirement annuity funds, employers)

Directives - CLASSIFICATION - Applicable Documentation
3. APPLICABLE DOCUMENTATION
3.1 Applicable Documents

The documents listed in Table 2-1, of the exact issue shown, form part of this document to the extent shown
herein. In the event of conflict between the documents referenced herein and the contents of this document,
the contents of this document shall be considered a superseding requirement. However, this document shall
not negate higher level requirements.
Table 3-1: Applicable Documents
No. Identification Name/Description Publishing Revision/Date
Agency
[A1] Income Tax Act No. 58 of 1962 as amended SARS Latest
3.2 Referenced Documents

The documents listed in Table 2-2 form part of this document to the extent that they are referenced. In the
event of conflict between the documents referenced and the content of this document, the content of this
document shall be considered a superseding requirement.
Table 3-2: Referenced Documents
No. Identification Name/Description Publishing Revision/
Agency Date
[R1] RFC-791 Internet Protocol ISI, J. Postel Sep-01-1981
[R2] RFC-793 Transmission Control Protocol ISI, J. Postel Sep-01-1981
[R3] RFC-964 Some problems with the specification of the SDC, D.P. Nov-01-1985
Military Standard Transmission Control Sidhu
Protocol
[R4] RFC-959 File Transfer Protocol ISI, J. Postel, Oct-01-1985
J.K. Reynolds

Directives - CLASSIFICATION - Applicable Documentation

Directives - CLASSIFICATION - Interface Specification
4. INTERFACE SPECIFICATION
4.1 Interface Diagram

Figure 3-1 depicts the interface relationship between the SARS system and the REQUESTOR:
Tax Directive Simulation Requests
Actual Tax Directive Requests
Directive Query Requests
Directive Cancellation Requests
Recognition of Transfer Requests
SARS system Requestor
Tax Directive Simulation Responses

Actual Tax Directive Responses
Directive Query Responses
Directive Cancellation Responses
Recognition of Transfer Responses
Figure 4-1: System Interface Relationship

A detailed description of the information transferred between the two systems is provided in the subsections
that follow.
4.2 Interface Requirements

The data files are exchanged between the two systems using the File Transfer Protocol (FTP). The files will
be deposited on- and retrieved from, the area dedicated on the SARS system processors.
The interface will provide for an automated exchange of the relevant data files. The file layout and data
format shall in both cases comply with this specification.
The REQUESTOR must go through a process of registration with SARS prior to using this interface.
4.2.1 Performance Parameters

Table 4-1 provides performance- and system parameters impacting on the performance of the interface:
Table 4-1: Performance and System Parameters
Parameter ID Description Value

Communication link transfer rate To be specified for each
REQUESTOR.
Physical link of interface To be specified for each
REQUESTOR.
Recovery rate of communications link Within TCP/IP specification
ISP0501 Maximum file size 1000 records
ISP0601 Maximum file polling interval – ITS 48 hours excluding weekends and
public holidays
ISP0602 Recommended minimum file polling interval – 2.0 hours
REQUESTOR

Parameter ID Description Value

ISP0701 File sequence number range 000001 – 999999
ISP0801 Time between marking a file as To be Archived 2 weeks
and actual file deletion
ISP0901 REQUESTOR’s system identification To be specified for each
REQUESTOR
4.2.2 Physical Link Specification

The physical link specification is provided separately for each REQUESTOR.
4.2.2.1 Leased Line

Some of the REQUESTORs may have a leased line connection to the SARS system for the exchange of
other types of data. This leased line facility may be used for the interface.
Leased line capacity will be selected to match the bandwidth requirements of each REQUESTOR using this
facility.
The details regarding the leased line facility will be provided to the REQUESTOR upon registration with
SARS.
4.2.2.2 Alternative Transmission Channel

Some of the REQUESTORs may have an alternative transmission channel available to the SARS system for
the exchange of other types of data. This alternative transmission channel facility may be used for the
interface.
The details regarding this alternative transmission channel facility will be provided to the REQUESTOR upon
registration with SARS.

Standard Communications Facility

This interface uses the standard TCP/IP protocol for the exchange of messages. Refer to [R1], [R2] and
[R3] for further details regarding the protocol. The FTP protocol is specified in [R4].
It is important that the versions of the communications software or packages used on the SARS system and
the REQUESTOR’s processor(s) are compatible.
The use of standard communication components for this interface is illustrated in Figure 3.3.
SARS system REQUESTOR

Application Application
FTP FTP
TCP/IP TCP/IP
Physical Link
Figure 4-2: Standard Communication Components between SARS and REQUESTOR
4.2.3 Protocol
4.2.3.1 Security Considerations

Access to any service within ITS shall be regulated in line with the security framework used in SARS.
A user name and password will be provided to the REQUESTOR for gaining access to specific files in the
SARS system data area. This user name and password are used by the REQUESTOR to create an FTP
session with the ITS processor. The user name and password will be unique and will be determined during
the REQUESTOR’s registration with SARS.
4.2.3.2 Authentication and Encryption

The use of a secured transmission to communicate the files to- and from SARS is prescribed by SARS. The
secured transmission provides for file encryption and REQUESTOR authentication. Additional details
regarding the software used for secured transmission will be provided to the REQUESTOR upon registration
with SARS.
Encryption software will be available from SARS to registered REQUESTORs for the following platforms:
• Window NT (Version 4.00 SP3 or higher)
Encryption software for additional platforms will be made available in future.
4.2.3.3 Sequenced Files

To prevent the possibility of losing entire files in transit, files will be allocated file names containing a
sequence number. This sequence number will increase by 1 for every new file sent. The sequence number
will wrap to 1 when it reaches the maximum value. The sequence number range is determined by the
ISP0701 system parameter.
A new file will overwrite any other files with the same file name and sequence number, except if the file
mode is To be Archived (A).
When detecting a skip in the sequence numbering by either system while reading a file, the System
Administrator of the relevant system (receiving system) will be notified.

4.2.3.4 File Polling

Both the SARS system and the REQUESTOR will poll the data area on the ITS processor for files destined
for them. Polling shall take place periodically, every ISP0601 and ISP0602 respectively and the files may be
processed immediately.
4.2.3.5 File Archiving

It is required that all files read by the other system are archived. It is the responsibility of the reading system
to flag a file for archiving after reading/processing. Marking a file as ready for archiving is done by changing
the file mode (see 4.2.3.6). The files marked as ready for archiving will be used for auditing purposes and
potential recovery in a situation where file loss is identified.
The SARS system shall be responsible for backing up and deleting all files marked for archiving older than a
predefined time (ISP0801) to avoid sequence number conflicts.
4.2.3.6 File Modes

A file can be in one of a number of modes, indicating if the file was processed. The file mode is maintained
as part of the file name. Setting the file mode assists in preventing concurrent access to the same file by the
two systems. It also prevents a situation where the receiving system gains access to corrupt or incomplete
files. A list of the file modes is provided in Table 4-2.
Table 4-2: File Modes
Mode Mnemonic Description Next File Mode

C (Creating) The file is being created or transferred R
R (Ready) The file is ready to be read A
A (To be Archived) The file was read and is now ready for archiving Backed up and
Deleted
E (File in Error) The file cannot be processed due to an error detected in either the C
format or the file totals
M (Missing File) A file with this sequence number was not received C
4.2.3.7 Directory and File Naming Convention

Directory allocation on the ITS file server and the file naming convention allow both systems to identify the
files destined for them. The naming of a file shall be in accordance with the rules/restrictions imposed by the
SARS system.
The chosen directory structure and file naming convention must include the following:
− File Mode
− REQUESTOR Identification
− File Type
− File Sequence Number
The SARS directory structure places the REQUESTOR in the directory allocated to it whenever logging on to
the ITS file server using FTP. Only the REQUESTOR and the SARS system have access to this directory to
guarantee confidentiality of the information.
The file name must also comply with the following format:
TTTTTTTT.MNNNNNN
Where:

TTTTTTTT is the file type. See 4.2.4.3. File type can be up to 8 characters long.
M is the file mode. See 4.2.3.6.
NNNNN is the file sequence number. See 4.2.3.3.
The REQUESTOR identification for the purposes of the directory structure on the ITS file server shall be
uniquely allocated by SARS and made known to the REQUESTOR during the registration process with
SARS.
4.2.3.8 Files in Error

A file is deemed to be in error if:
1. The receiving system identifies a file with an incorrect format (e.g. invalid section identified,
unknown file type within the header, unknown file sub-type within the header).
2. The calculated file totals are not the same as the respective totals contained in the trailer
record.
3. The tax directive request type in the header record was not specified as “S” (Tax Directive
Simulation) or “A” (Actual Tax Directive).
The ITS system administrator will be manually notified of files in error detected by the REQUESTOR’s
system. The REQUESTOR’s system must not process any further files until it receives a correct version of
the file in error.
If the SARS system detects any file in error sent by the REQUESTOR it will change the mode of the relevant
file in error to File in Error (E) to indicate this. The SARS system will not process any further files until the
correct version of the file in error is received. The ITS System Administrator will be notified and a response
file created to indicate the relevant error to the REQUESTOR’s system.
The REQUESTOR’s system must correct the file and re-transmit the file to the SARS system, using the
same sequence number as that of the file in error. The SARS system will delete the relevant file in error
once the new (replacement) file is processed.
When format errors are encountered on the incoming file, on individual record level, reject only those records
in error, and accept the records where no errors were encountered. The REQUESTOR must only correct
and re-submit those error records
4.2.3.9 Missing Files

Ncts@sars.gov.za must e notified of missing files detected by the REQUESTOR’s system. The
REQUESTOR’s system must not process any further files until it receives the missing files.
No further files will be processed by the SARS system until it receives the missing file.
The REQUESTOR’s system will re-transmit the relevant file (file with the correct sequence number).
4.2.3.10 File Size

Files exchanged between ITS and the REQUESTOR will not exceed ISP0501 records in size. Should the
need arise to exchange information between the two systems with a size greater than the specified size, the
information will be broken up into multiple files, each having at most ISP0501 records. However, each file
must comply with the file’s general layout specified in 4.2.4.1.
SARS will be responsible to provide sufficient disk space for the required volumes of data transfer. SARS will
be responsible for planning future capacity requirements regarding disk space. To accommodate capacity
planning within SARS, the REQUESTOR must provide SARS with estimated transaction volumes for the
year annually, in advance.

4.2.3.11 Data Exchange Process Flow

The following is the data exchange process flow when the REQUESTOR transfers a file to the SARS
system.
1. The REQUESTOR generates the file or files to send to the SARS system in its own data area.
2. The REQUESTOR opens an FTP session with the SARS system, using the provided user name
and password.
3. The REQUESTOR copies the required files to the directory allocated exclusively to the
REQUESTOR. During the copy, the file mode is set to Creating I. When the copy is complete
the REQUESTOR changes the file mode to Ready I, using FTP.
4. The SARS system periodically polls the directory exclusively allocated to the REQUESTOR for
files to be read. Once it detects files ready for processing these are read and processed.
When processing is complete, the SARS system changes the file mode to To be Archived (A)
by the SARS system.
5. As part of the processing the file totals, file duplication and the record formats are checked. This
check is performed prior to processing the data records in the file. If an error is detected in a
file the ITS System Administrator is notified, the file mode changed to File in Error (E) and a
response file created to indicate that the file is in error.
6. As a result of the processing, a response file is prepared for the REQUESTOR. While the
response file is being prepared, it assumes the Creating I mode. The response file contains a
status indicating if the source file was successfully received.
7. The SARS system will generate additional ad hoc response files whenever it completes
processing requests previously received from the REQUESTOR.
8. Once the SARS system completed preparation of the response files, ITS changes the mode to
Ready I.
9. The REQUESTOR periodically polls the directory exclusively allocated to it on the ITS file server,
using an FTP session, for response files with a Ready I mode. Some of the response files may
be ad hoc response files created by the SARS system as a response to directive requests.
When a file with this mode is detected, it is copied by the REQUESTOR to the REQUESTOR’s
own data area. When the copy completed successfully, the file mode is changed by the
REQUESTOR to To be Archived (A).
4.2.3.12 Tax Directive Simulation and/or Actual Tax Directive Request Process Flow
The following data exchange process is followed for a bulk tax directive simulation and/or actual tax directive
request. The actual file exchange occurs in accordance with 4.2.3.11.
1. The REQUESTOR generates the tax directive simulation and/or actual tax directive request file
or files and sends these to the SARS system.
2. The SARS system detects the directive request files and acknowledges receipt thereof to the
REQUESTOR using directive validation response files. This file will contain data records that
failed the required format validation, and indicates the successful receipt of the directive
simulation request file.
3. The SARS system independently processes the files in accordance with the SARS business
rules
4. As a result of the processing, a processed directives response file is created. Each tax directive
simulation and/or actual directive request received from the REQUESTOR has a response,
once the tax directive simulation and/or actual directive request process is complete and the
directive granted or declined. These requests will be processed at regular intervals throughout
the day. The response to requests processable without human intervention will be provided as
soon as it has been finalised. The response to requests referred for manual intervention may
take longer to process, and will be provided as soon as it has been finalised. These turnaround
times may be assessed and changed by SARS from time to time. Separate processed directive
response files are created for tax directive simulation requests and actual tax directive requests.

5. The processed directives response file will contain either tax directive simulation responses or
actual tax directive responses, not both. This will be indicated in the header record of the
response file.
6. The REQUESTOR copies both the upfront validation and processed directives response file(s) to
its own data area on its host computer.
4.2.3.13 Directive Query Process Flow

The REQUESTOR may issue queries regarding the status of actual tax directives. This would normally be
done for directive requests requiring manual intervention and pending within the SARS system. The data
exchange for these queries is provided below. The actual file exchange is performed in accordance with
4.2.3.11.
1. The REQUESTOR generates the directive query file or files and sends these to the SARS
system.
2. The SARS system generates a validation response file or files to acknowledge receipt of the
query file or files. This file will contain data records that failed the required format validation,
and indicates the successful receipt of the directive query file.
3. The SARS system independently processes the queries received and extracts the information
for the relevant directive requests.
4. As a result of the processing, a processed directives response file is created. The current
status of each queried directive request is written to the response file. The response file is
placed in the directory on the ITS file server exclusively allocated to the REQUESTOR.
5. The REQUESTOR copies both the validation and processed directives response files to its own
data area on its host computer.
4.2.3.14 Directive Cancellation Process Flow

The REQUESTOR may issue requests to cancel directives issued by the SARS system. The data exchange
for these requests is provided below. The actual file exchange is done in accordance with 4.2.3.11.
1. The REQUESTOR generates the directive cancellation request file or files and sends these to
the SARS system.
2. The SARS system acknowledges receipt of the directive cancellation file with a validation
response file. This file will contain data records that failed the required format validation, and
indicates the successful receipt of the directive cancellation file.
3. Independently, the SARS system processes the directive cancellation request files and extracts
the information regarding the request.
4. As a result of the processing, processed cancellations response file is created containing
cancellation confirmations or cancellation declines.
5. The REQUESTOR copies both the validation and processed cancellations response files to its
own data area on its host computer.
4.2.3.15 Recognition of Transfer / Purchased Annuity Process Flow

The REQUESTOR must submit Recognition of Transfer / Purchased Annuity (ROT) requests to the SARS
system. The data exchange for these requests is provided below. The actual file exchange is done in
accordance with 4.2.3.11.
1. The REQUESTOR generates the ROT request file or files and sends these to the SARS
system.
2. The SARS system acknowledges receipt of the ROT file with a validation response file. This file
will contain data records that failed the required format validation, and indicates the successful
receipt of the ROT file.

3. Independently, the SARS system processes the ROT request files and extracts the information
regarding the request.
4. As a result of the processing, processed ROT response files are created containing ROT
confirmations or ROT declines.
5. The REQUESTOR copies both the validation and processed ROT response files to its own data
area on its host computer.
4.2.4 Data Requirements

This section describes the contents of the files exchanged between the SARS system and the
REQUESTOR.
A general layout is provided in 3.2.5.1.
Each entity type is exchanged in a separate file type. A list of file types is provided in Table 4-4.
4.2.4.1 File Layout

Table 3-3 provides the general layout of each file. Information is stored in the files in ASCII format.
A sequence of characters, i.e. Carriage Return (<CR>) and Line Feed (<LF>), must be included at the end of
each header-, data- and trailer record to indicate the end of the record. The <CR> and <LF> characters are
not included in the maximum record lengths, specified for each file type, in this document. All trailing blanks
in records contained in the files sent or received by the SARS system will be truncated. The hexadecimal
value of <CR> is Hex 0D and <LF> is Hex 0A.
Table 4-3: File Record Types
Record Type Description

Header File identifier containing the header record identifier, source system name, information type,
Record file sequence number and information format version number
Data Record Contains fixed length data records
Trailer Record Contains the trailer section identifier, number of records in the body section and file integrity
check fields where possible
4.2.4.2 Data Description Conventions

A table will be used to describe the detailed contents of each file section (file section being a set of records
with the same record type). The column headers have the following meanings:
Name - Field name in section or record layout
Description - Short description of the field in the section/record
Length - Length of the field (in bytes)
Occurrence - The number of consecutive occurrences of this field in a particular record
Validation - Range of values or any other validation rules the field must comply with
Remarks - Additional information regarding the field
4.2.4.3 File Types

The below table provides a list of all file types used to exchange data between the SARS system and the
REQUESTOR.
Table 4-4: List of File Types for the SARS system – REQUESTOR Interface

File Type Description Mnemonic Source Destination Described Maximum

in Section Record
Length
IRP3(a) Directive Request IRP3A REQUESTOR ITS 4.2.4.4 2000
(Both tax directive
simulations and actual tax
directives)
IRP3(s) Directive Request IRP3S REQUESTOR ITS 4.2.4.5 3000
(Both tax directive
directives)
Form A&D Directive Request FORMAD REQUESTOR ITS 4.2.4.6 5000
(Both tax directive
directives)
Form B Directive Request FORMB REQUESTOR ITS 4.2.4.7 3000
(Both tax directive
directives)
Form C Directive Request FORMC REQUESTOR ITS 4.2.4.8 5000
(Both tax directive
directives)
Form E Directive Request FORME REQUESTOR ITS 4.2.4.9 4000
(Both tax directive
directives)
ROT01 Confirmation ROT01 REQUESTOR ITS 4.2.4.10 2000
ROT02 Confirmation ROT02 REQUESTOR ITS 4.2.4.11 2000
Directive Query IRP3QRY REQUESTOR ITS 4.2.4.12 100
Directive Requests IRP3RSP ITS REQUESTOR 4.2.4.13 120
Validation Response
Processed Directives IRP3DIRS ITS REQUESTOR 4.2.4.14 600
Response (Both tax directive
directives)
Directive Cancellation IRP3CRQ REQUESTOR ITS 4.2.4.15 400
Request
Processed Cancellations IRP3CRP ITS REQUESTOR 4.2.4.16 400
Response
Processed ROT Response ROTDIRS ITS REQUESTOR 4.2.4.17 600
The file type mnemonic is used as part of the file naming convention and in the file header.
File naming administration (such as file sequence number allocation and file mode maintenance) is done
separately for each file type.
The record length indicates the number of bytes to use as the record size of each record in the file for each
file type. These records include the header, data and trailer records.

4.2.4.4 Directive Request IRP3(a) File

Refer to Section 6.4 for this minimum information required on IRP3(a) directive applications and the
validation rules applied by the SARS system when processing these requests.
4.2.4.4.1 Directive Request IRP3(a) Header Record

The format of the header record is provided in the table below.
Table 4-5: Directive Request IRP3(a) Header Record Layout
Name Description Length Occur Validation Remarks

SEC-ID File section identifier 1 1 ‘H’
INFO-TYPE Information type 8 1 ‘IRP3A’ (1), (2)
INFO-SUBTYPE Information sub-type 8 1 Blanks (3)
TEST-DATA Test data indicator 1 1 ‘Y’ or ‘N’ (9)
FILE-SERIES-CTL File series control field 1 1 ‘S’ (10)
EXT-SYS External system identification 8 1 ISP0901 (1), (2), (8)
VER-NO Interface version number 8 1 ‘11’ ‘10’ (1), (4), (5)
OWN-FILE-ID Unique file identifier 14 1 Alphanumeric (1), (2), (6)
GEN-TIME Date and time of file creation 14 1 CCYYMMDDhh (7)
mmss
TAX-CALC-IND Tax Directive Request Type 1 1 ‘S’, ‘A’ (11)
Remarks:
1. Blank-padded
2. Left-justified
3. The sub-type is not used and contains blanks
4. Right-justified
5. Version number increases whenever there is a change to this file layout
6. The sending system will insert an identifier that will uniquely identify the file
7. The date and time of file creation in the form of CCYYMMDDhhmmss, where:
CC is the century
YY is the year
MM is the month
DD is the day in month
hh is hours
mm is minutes
ss is seconds
8. This field contains the identification of the REQUESTOR (ISP0901 system parameter).
9. If the value of this field is Y, the information in this file must not be applied to the production
database of the SARS system. If the value of this field is N, the information must be applied to
the production database. Alternatively, the file must be rejected.
10. This file must always contain the character S.
IBIR-006 Rev 6.501 Page 4-10

11. If ‘S’ is selected, tax directive simulations will be performed on all applications submitted in this
file. If ‘A’ is selected, all applications in this file will be processed as actual tax directives. If any
other value is selected, the entire file will be rejected.
4.2.4.4.2 Directive Request IRP3(a) Data Record

This data record contains IRP3(a) directive requests, submitted when a directive for tax deduction regarding
miscellaneous lump sum payments from employers (e.g. Retrenchment package payments) is required.
The format of each IRP3(a) data record is provided in the table below..
Mandatory fields are specified in the introduction to this directive request.
Table 4-6: Directive Request IRP3(a) Data Record Layout

SEC-ID File section identifier 1 1 ‘R’
REQ-SEQ-NUM Directive request ID number 20 1 Alphanumeric (1), (2), (9)
PAYE-REF-NO Employer’s PAYE reference 10 1 Numeric (16)
number
EMP-NAME Employer’s/Trade name 120 1 Alphanumeric (1), (2), (21)
EMP-PHYSICAL- Employer’s physical business 35 4 Alphanumeric (1), (2)
ADDRESS address
POST-CODE postal code
EMP-POST- Employer’s postal address 35 4 Alphanumeric (1), (2)
ADDRESS
EMP-POST-CODE Employer’s postal code 10 1 Alphanumeric (1), (2)
EMP-DIAL-CODE Employer’s dialling code 10 1 Alphanumeric (1), (2), (21)
EMP-TEL-NO Employer’s telephone number 10 1 Alphanumeric (1), (2), (21)
EMP-CONTACT- Contact person at the employer 120 1 Alphanumeric (1), (2), (21)
PERSON
EMAIL-ADDRESS- Employer email address 50 1 Alphanumeric (21)
ADMINISTRATOR
IT-REF-NO Income Tax reference number 10 1 Numeric (14)
NO-IT-REF-REASON Reason why Income Tax 2 1 Alphanumeric (12)
reference number is not provided
NO-IT-REF- Free text reason when no 65 1 Free text (1), (2), (4)
REASON-TEXT Income Tax reference number is
provided reason code is ‘Other’
TP-ID Taxpayer SA ID number 13 1 Numeric (8)
TP-OTHER-ID Taxpayer Passport No / Permit 18 1 Alphanumeric (1), (2), (8)
No
Taxpayer other ID
PASSPORT- Taxpayer Passport Country / 3 1 Alphanumeric (28)
COUNTRY Country of Origin
TP-EMPLOYEE-NO Taxpayer employee number 20 1 Alphanumeric (1), (2), (4)
TP-DOB Taxpayer date of birth 8 1 CCYYMMDD (5)
IBIR-006 Rev 6.501 Page 4-11


TP-SURNAME Taxpayer surname 120 1 Alphanumeric (1), (2)
TP-INITS Taxpayer initials 5 1 Alphanumeric (1), (2)
TP-FIRSTNAMES Taxpayer first names 90 1 Alphanumeric (1), (2)
TP-RES-ADDRESS Taxpayer residential address 35 4 Alphanumeric (1), (2)
TP-RES-CODE Taxpayer residential postal code 10 1 Alphanumeric (1), (2)
TP-POST-ADDRESS Taxpayer postal address 35 4 Alphanumeric (1), (2), (18)
TP-POST-CODE Taxpayer postal code 10 1 Alphanumeric (1), (2), (18)
TAX-YEAR Tax year for which the directive 4 1 CCYY (15)
is requested
DIR-REASON Reason for directive 2 1 Alphanumeric (7)
TP-ANNUAL- Taxpayer annual income for the 13 1 Numeric (3), (6), (20)
INCOME applicable tax year
DATE-OF-ACCRUAL Date when gross amount 8 1 CCYYMMDD (5)
accrued
SEVERANCE- Severance Benefits payable 15 1 Numeric (3), (10),
BENEF-PAYABLE (Excluding Leave/Notice (17), (23)
Payments)
EMPLOY-OWNED- Employer owned policy proceeds 15 1 Numeric (3), (10),
POLICY-AMOUNT payable (22)
SECT-10-1-GB-III- Section 10(1)(gB)(iii) 15 1 Numeric (3), (10),
COMP compensation (27)
LEAVE-PAYMENT Leave Payment 15 1 Numeric (3), (10),
(24)
NOTICE-PAYMENT Notice Payment 15 1 Numeric (3), (10),
(25)
ARBITRATION- Arbitration/CCMA Award 15 1 Numeric (3), (10),
CCMA-AWARD (28)
OTHER-AMOUNT- Other (Specify other payment 20 7 Alphanumeric (1), (2),
NATURE nature seperately) (13), (17)
OTHER-AMOUNT Other (Specify other payment 15 7 Numeric (3), (10),
seperately) (13), (17)
GROSS-AMOUNT- Gross amount payable to 15 1 Numeric (3), (10),
PAYABLE employee (11)
DECLARATION-IND I declare that the information 1 1 ‘Y’, ‘N’ (26)
furnished is true and correct in
every respect
PAPER-RESP Paper response indicator 1 1 ‘N’ (19)
Remarks:
1. Blank-padded
2. Left-justified
3. Right-justified and zero-filled
4. Optional field and contains blanks if not provided
5. Date must be fully provided in the form of CCYYMMDD, where:
IBIR-006 Rev 6.501 Page 4-12

CC is the century
YY is year
MM is month
DD is day in month
6. The amount is specified rounded to the nearest Rand
7. Directive application reasons may be found in Appendix A
8. One and only one of these fields must be supplied. The Passport No / Permit No other ID
number shall only be specified if the taxpayer does not have a South African ID number. SA ID
number must not be entered as ‘Passport No / Permit No’ ‘other ID number’ as it causes the
tax calculations to be incorrect.
9. Unique serial identifier is allocated by the REQUESTOR. This identifier may be alphanumeric
and may not be repeated in any subsequent directive request.
10. The two rightmost digits denote Cents and the remainder denote the Rand amount. The value
must be set to zero if not provided.
11. This amount must be equal to the sum of all previous amounts, except Annual Salary
12. No longer applicable
13. The first occurrence of OTHER-AMOUNT-NATURE corresponds to the first occurrence of
OTHER-AMOUNT, the second occurrence of OTHER-AMOUNT-NATURE corresponds to the
second occurrence of OTHER-AMOUNT and so on. The amount nature is the nature of any
other payments not leave payment, pro rata bonus, or notice paid. A short textual description
must be provided in the OTHER-AMOUNT-NATURE field. If OTHER-AMOUNT is not provided
it must be set to 0.
14. The Income Tax reference number must be provided. If this number is not available, a reason
must be provided. NOTE: If the taxpayer is registered and the application is submitted without
a tax number the directive will be declined. If provided, the fund must apply the modulus 10 test
to ensure it is a valid tax reference number (See Annexure A).
15. The tax year must be fully provided in the form of CCYY, where:
CC is the century
YY is year
16. The PAYE reference number of the taxpayer’s employer must be provided
17. At least one amount is required. If SEVERANCE-BENEF-PAYABLE, EMPLOY-OWNED-
POLICY-AMOUNT is not specified, then at least one OTHER-AMOUNT and OTHER-AMOUNT-
NATURE must be specified.
18. If this application is submitted due to the death of the taxpayer, these fields must contain the
executor’s postal address otherwise the taxpayer’s postal address must be specified.
19. The indicator will be defaulted to ‘N’; the directive will be issued in electronic form only.
20. Annual income includes all income, i.e. salary remuneration, earnings, emoluments, wages,
bonus, fees, gratuities, commission, pension, overtime payments, royalties, stipend, allowances
and benefits, interest, annuities, share of profits, rental income, compensation, honorarium.
21. This is a mandatory field. E-mail addresses must be in a valid format.
22. If the selected directive application reason is ‘Employer owned policy proceeds – taxable’ or
‘Employer owned policy proceeds – exempt s(10)(1)(gG), the field EMPLOY-OWNED-POLICY-
AMOUNT must be specified
23. If the selected directive application reason is one of the severance benefit reasons, the field
SEVERANCE-BENEF-PAYABLE must be specified, excluding Leave payments, Notice
payments, and Arbitration/CCMA Award. A separate directive must be submitted for these
payments, as LEAVE-PAYMENT, NOTICE-PAYMENT, or ARBITRATION-CCMA-AWARD, and
directive reason ‘Other’ must be used.
IBIR-006 Rev 6.501 Page 4-13

24. If the selected directive application reason is ‘Other’, and the payment is in respect of a Leave
Payment, the field LEAVE-PAYMENT must be specified. The fields SEVERANCE-BENEF-
PAYABLE & ARBITRATION-CCMA-AWARD may not be specified in this case.
25. If the selected directive application reason is ‘Other’, and the payment is in respect of a Notice
Payment, the field NOTICE-PAYMENT must be specified. The fields SEVERANCE-BENEF-
PAYABLE & ARBITRATION-CCMA-AWARD may not be specified in this case.
26. If ‘No’ is selected, the directive application will be rejected. If ‘Yes’ the capturer declares that all
the information provided on the application form is correct and can be liable for any loss to the
fiscus due to incorrect information provided.
27. If the selected directive application reason is ‘Section 10(1)(gB)(iii) compensation’, the field
SECT-10-1-GB-III-COMP must be specified.
28. If the selected directive application reason is ‘Other’, and the payment is in respect of an
Arbitration/CCMA Award, the field ARBITRATION-CCMA-AWARD must be specified. The fields
SEVERANCE-BENEF-PAYABLE, LEAVE-PAYMENT & NOTICE-PAYMENT or any other field
may not be specified in this case.
29. This is a mandatory field if a Passport No / Permit No is captured. May not be captured if a
South African Identity Number is captured. The value will be validated against the list of valid
codes as specified in Appendix A.
4.2.4.4.3 Directive Request IRP3(a) Trailer Record

The file trailer record contains the file integrity check fields. The table below provides the format of the trailer
section for a file containing IRP3(a) requests.
Table 4-7: Directive Request IRP3(a) Trailer Record Layout

SEC-ID File section identifier 1 1 ‘T’
REC-NO Number of directive requests in this 8 1 Numeric (1), (2), (3)
file
ANNUAL- The aggregate of TP-ANNUAL- 16 1 Numeric (1), (2)
INCOME-SUM INCOME fields in the file
SEVERANCE- The aggregate of SEVERANCE- 20 1 Numeric (1), (2)
BENEF-PAY-SUM BENEF-PAYABLE fields in the file
EMPLOY- The aggregate of EMPLOY- 20 1 Numeric (1), (2)
OWNED-POLICY- OWNED-POLICY-AMOUNT fields
AMT-SUM in the file
SECT-10-1-GB- The aggregate of SECT-10-1-GB- 20 1 Numeric (1), (2)
III-COMP-SUM III-COMP fields in the file
LEAVE- The aggregate of LEAVE- 20 1 Numeric (1), (2)
PAYMENT-SUM PAYMENT fields in the file
NOTICE- The aggregate of NOTICE- 20 1 Numeric (1), (2)
PAYMENT-SUM PAYMENT fields in the file
ARBITRATION- The aggregate of ARBITRATION- 20 1 Numeric (1), (2)
CCMA-AWARD- CCMA-AWARD fields in the file
SUM
OTHER- The aggregate of all OTHER- 20 1 Numeric (1), (2)
AMOUNT-SUM AMOUNT fields (including
repetitions in the same record) in
the file
IBIR-006 Rev 6.501 Page 4-14


GROSS- The aggregate of all GROSS- 20 1 Numeric (1), (2)
AMOUNT- AMOUNT-PAYABLE fields in the
PAYABLE-SUM file
Remarks:
1. Zero-filled
2. Right-justified
3. This is the total number of records in the data record section of the file, used to check the file
integrity.
4.2.4.5 Directive Request IRP3(s) File

Refer to Section 6.4 for this minimum information required on IRP3(s) directive applications and the
validation rules applied by the SARS system when processing these requests. The IRP3(s) requests are
submitted to request a directive for gains on share schemes.
4.2.4.5.1 Directive Request IRP3(s) Header Record

Table 4-8: Directive Request IRP3(s) Header Record Layout

INFO-TYPE Information type 8 1 ‘IRP3S’ (1), (2)
GEN-TIME Date and time of file creation 14 1 CCYYMMDDhh (7)
mmss
Remarks:
1. Blank-padded
2. Left-justified
4. Right-justified
CC is the century
YY is the year
IBIR-006 Rev 6.501 Page 4-15

MM is the month
hh is hours
mm is minutes
ss is seconds
4.2.4.5.2 Directive Request IRP3(s) Data Record

This data record contains IRP3(s) directive requests, submitted by the employer when a directive for
revenue gains under sections 8A or 8C of the Income Tax Act is required.
The format of each IRP3(s) data record is provided in the table below.
Table 4-9: Directive Request IRP3(s) Data Record Layout

PAYE-REF-NO Employer’s PAYE reference 10 1 Numeric (14)
number
EMP-NAME Employer’s/Trade name 120 1 Alphanumeric (1), (2), (18)
ADDRESS address
POST-CODE postal code
EMP-POST- Employer’s postal address 35 4 Alphanumeric (1), (2)
ADDRESS
EMP-POST-CODE Employer’s postal code 10 1 Alphanumeric (1), (2)
EMP-DIAL-CODE Employer’s dialling code 10 1 Alphanumeric (1), (2), (18)
EMP-TEL-NO Employer’s telephone number 10 1 Alphanumeric (1), (2), (18)
EMP-CONTACT- Contact person at the employer 120 1 Alphanumeric (1), (2), (18)
PERSON
EMAIL-ADDRESS- Employer email address 50 1 Alphanumeric (18)
ADMINISTRATOR
NO-IT-REF-REASON Reason why Income Tax 2 1 Alphanumeric (11)
reference number is not provided
IBIR-006 Rev 6.501 Page 4-16


NO-IT-REF- Free text reason when no 65 1 Free text (1), (2), (4)
REASON-TEXT Income Tax reference number is
provided reason code is ‘Other’
No
Taxpayer other ID
TP-EMPLOYEE-NO Taxpayer employee number 20 1 Alphanumeric (1), (2), (4)
TP-RES-ADDRESS Taxpayer residential address 35 4 Alphanumeric (1), (2)
TP-RES-CODE Taxpayer residential postal code 10 1 Alphanumeric (1), (2)
TP-POST-ADDRESS Taxpayer postal address 35 4 Alphanumeric (1), (2), (15)
TP-POST-CODE Taxpayer postal code 10 1 Alphanumeric (1), (2), (15)
TAX-YEAR Tax year for which the directive 4 1 CCYY (13)
is requested
TP-ANNUAL- Taxpayer annual income for the 13 1 Numeric (3), (6), (17)
INCOME applicable tax year
DATE-OF-ACCRUAL Date when gross amount 8 1 CCYYMMDD (5)
accrued
EMPL-TAX- Is the employee a tax resident? 1 1 ‘Y’ or ‘N’
RESIDENT-IND
S10-1-O-II-IND Is the exemption in terms of 1 1 ‘Y’, ‘N’ or (20)
section 10(1)(o)(ii) applicable? blank
START-DATE- Start Date of the qualifying 12 8 15 CCYYMMDD (5), (21)
QUAL-PER months period(s) during which
the exemption in terms of section
10(1)(o)(ii) applies
END-DATE-QUAL- End Date of the qualifying 12 8 15 CCYYMMDD (5), (21)
PER months period(s) during which
the exemption in terms of section
TOT-WORK-DAYS- Total number of workdays during 4 15 Numeric (3), (21)
QUAL-PER the 12 months qualifying
period(s)
WORK-DAYS- Number of workdays outside SA 4 15 Numeric (3), (21)
OUTSIDE-SA-QUAL- during the 12 months qualifying
PER period(s)
START-DATE- Start Date of the source period 8 1 CCYYMMDD (5)
SRCE-PER relating to the section 8A/8C gain
IBIR-006 Rev 6.501 Page 4-17


END-DATE-SRCE- End Date of the source period 8 1 CCYYMMDD (5)
PER relating to the section 8A/8C gain
TOT-WORK-DAYS- Total number of workdays during 4 1 Numeric (3)
SRCE-PER source period relating to the
section 8A/8C gain
WORK-DAYS- Number of workdays outside SA 4 1 Numeric (3)
OUTSIDE-SA-SRCE- during source period relating to
PER the section 8A/8C gain
YOA-YEAR Year of Assessment in source 4 16 CCYY (13), (21)
period
YOA-TOT-WORK- Total workdays in source period 3 16 Numeric (3), (21)
DAYS during Year of Assessment
YOA-WORK-DAYS- Total workdays outside SA in 3 16 Numeric (3), (21)
OUTSIDE-SA source period during Year of
Assessment
YOA-DEEMED- Deemed accrual for sec 10(1)(o) 15 16 Numeric (3), (10),
ACCRUAL (ii) calculation (Total workdays in (21)
Year of Assessment / Tot.
workdays in source period X
Gross gain amount)
YOA-USED-PRIOR- How much of the exemption was 15 16 Numeric (3), (10),
TO-VESTING used during each year of (21)
assessment prior to date of
vesting?
YOA-PORTION- Portion of the gain qualify for 15 16 Numeric (3), (10),
GAIN-QUAL- exemption (Total workdays (21)
EXEMPT outside SA in Year of
Assessment / Total workdays in
source period X Gross gain
amount)
GROSS-VALUE Gross Value of gain 15 1 Numeric (3), (10)
S10-1-O-II-EXEMPT- Exempt amount of the gain 15 1 Numeric (3), (10),
AMOUNT under section 10(1)(o)(ii) (22)
[(Number of workdays outside
SA during source period / Total
number of workdays during
source period) X Gross Value]
TAXABLE-PORTION Taxable portion 15 1 Numeric (3), (10)
DECLARATION-IND I declare that the information 1 1 ‘Y’, ‘N’ (19)
furnished is true and correct in
every respect
Remarks:
1. Blank-padded
2. Left-justified
IBIR-006 Rev 6.501 Page 4-18

CC is the century
YY is year
MM is month
DD is day in month
6. The amount is specified rounded to the nearest Rand
7. Directive application reasons may be found in Appendix A
tax calculations to be incorrect.
and may not be repeated in any subsequent directive request.
12. The Income Tax reference number must be provided. If this number is not available, a reason
must be provided. NOTE: If the taxpayer is registered and the application is submitted without
a tax number the directive will be declined. If provided, the fund must apply the modulus 10 test
to ensure it is a valid tax reference number (See Annexure A).
CC is the century
YY is year
14. The PAYE reference number of the taxpayer’s employer must be provided
15. If this application is submitted due to the death of the taxpayer, these fields must contain the
executor’s postal address otherwise the taxpayer’s postal address must be specified.
18. This is a mandatory field. E-mail addresses must be in a valid format.
19. If ‘No’, the directive application will be declined. If ‘Yes’ the capturer declares that all the
information provided on the application form is correct and can be liable for any loss to the
20. This field is applicable only if the employee is a tax resident.
21. This field is applicable only if the employee is a tax resident and has indicated that the
exemption in terms of section 10(1)(o)(ii) is applicable.
22. This field is applicable if the employee is a tax resident and has indicated that the exemption in
terms of section 10(1)(o)(ii) is applicable, or if the employee is not a tax resident.
4.2.4.5.3 Directive Request IRP3(s) Trailer Record

The file trailer record contains the file integrity check fields. The table below.provides the format of the
trailer section for a file containing IRP3(s) requests.
Table 4-10: Directive Request IRP3(s) Trailer Record Layout
IBIR-006 Rev 6.501 Page 4-19


REC-NO Number of directive requests in this 8 1 Numeric (1), (2), (3)
file
ANNUAL- The aggregate of TP-ANNUAL- 16 1 Numeric (1), (2), (4)
GROSS-VALUE- The aggregate of GROSS-VALUE 20 1 Numeric (1), (2), (4)
SUM fields in the file
S10-1-O-II- The aggregate of S10-1-O-II- 20 1 Numeric (1), (2), (4)
EXEMPT- EXEMPT-AMOUNT fields in the file
AMOUNT-SUM
TAXABLE- The aggregate of TAXABLE- 20 1 Numeric (1), (2), (4)
PORTION-SUM PORTION fields in the file
Remarks:
1. Zero-filled
2. Right-justified
3. This is the total number of records in the data record section of the file. It is used to check the
file integrity.
4. The two rightmost digits denote Cents and the remainder denote the Rand amount
4.2.4.6 Directive Request FORM A&D File

This file contains the FORM A&D directive request details.
The file contains directive requests pertaining to any number of pension/provident/retirement annuity funds
managed by the REQUESTOR.
Refer to section 6.4 for minimum information required on FORM A&D directive applications and the
validation rules, applied by the SARS system, when processing these requests.
4.2.4.6.1 Directive Request FORM A&D Header Record

Table 4-11: Directive Request FORM A&D Header Record Layout

INFO-TYPE Information type 8 1 ‘FORMAD’ (1), (2)
EXT-SYS External system 8 1 ISP0901 (1), (2), (8)
identification
GEN-TIME Date and time of file 14 1 CCYYMMDDhh (7)
creation mmss
IBIR-006 Rev 6.501 Page 4-20


TAX-CALC-IND Tax Directive Request 1 1 ‘S’, ‘A’ (11)
Type
Remarks:
1. Blank-padded
2. Left-justified
3. The sub-type field is not used and must contain blanks
4. Right-justified
CC is the century
YY is the year
MM is the month
hh is hours
mm is minutes
ss is seconds
8. This field contains the identification of the REQUESTOR (ISP0901 system parameter)
10. This field must always contain the character S
4.2.4.6.2 Directive Request FORM A&D Data Record

This data record contains FORM A&D directive requests. The benefits that accrue to the applicant must be
specified in one or more benefit detail records in a benefit detail file.
FORM A&D directive requests must be submitted when a person passed away or reached retirement age.
The REQUESTOR is the pension fund requesting to exercise benefits accrued to the applicant.
FORM A&D may only be used for a pension- or provident fund (including Preservation funds) and not for a
retirement annuity fund.
The format of each FORM A&D data record is provided in the table below.
Table 4-12: Directive Request FORM A&D Data Record Layout

REQ-SEQ-NUM Directive request ID 20 1 Alphanumeric (1), (2),
number (10)
FUND-NUMBER Approved fund number 11 1 Numeric (8)
IBIR-006 Rev 6.501 Page 4-21


FUND-PAYE-NO Fund PAYE reference 10 1 Numeric (31)
number
FUND-TYPE Fund type 2 1 Alphanumeric (24)
FUND-CREATE- Fund created reason 2 1 Alphanumeric (25)
REASON
FUND-NAME Fund’s name 120 1 Free Text (1), (2),
(38)
FUND-POST- Fund’s postal address 35 4 Alphanumeric (1), (2)
ADDRESS
FUND-POST- Fund’s postal code 10 1 Alphanumeric (1), (2)
CODE
FUND-DIAL- Fund’s dialling code 10 1 Alphanumeric (1), (2),
CODE (38)
FUND-TEL-NO Fund’s telephone 10 1 Alphanumeric (1), (2),
number (38)
FUND-CONTACT- Contact person at the 120 1 Alphanumeric (1), (2),
PERSON fund (38)
FSCA-REGIS-NO FSCA registration 19 1 Alphanumeric (1), (2),
number (39)
PARTICIPATING- Participating Employer 120 1 Free Text (1), (2),
EMP-NAME name (40)
IT-REF-NO Income Tax reference 10 1 Numeric (9)
number
NO-IT-REF- Reason why Income 2 1 Alphanumeric (12)
REASON Tax reference number
not provided
NO-IT-REF- Free text reason when 65 1 Free text (1), (2),
REASON-TEXT no Income Tax (5)
reference number is
provided reason code is
‘Other’
TP-ID Taxpayer SA ID number 13 1 Numeric (1), (2),
(11)
TP-OTHER-ID Taxpayer Passport No / 18 1 Alphanumeric (1), (2),
Permit No (11)
Taxpayer other ID
PASSPORT- Taxpayer Passport 3 1 Alphanumeric (63)
COUNTRY Country / Country of
Origin
TP-MEMBER-NO Taxpayer membership 15 1 Alphanumeric (1), (2),
number of fund (17)
TP-EMPLOYEE- Taxpayer employee 20 1 Alphanumeric (1), (2),
NO number (5)
TP-DOB Taxpayer date of birth 8 1 Numeric (6) (38)
IBIR-006 Rev 6.501 Page 4-22


(38)
TP-FIRSTNAMES Taxpayer first names as 90 1 Alphanumeric (1), (2)
per the ID document (38)
TP-RES- Taxpayer residential 35 4 Alphanumeric (1), (2)
ADDRESS address
TP-RES-CODE Taxpayer residential 10 1 Alphanumeric (1), (2)
postal code
TP-POST- Taxpayer postal 35 4 Alphanumeric (1), (2),
ADDRESS address (18) (38)
TP-POST-CODE Taxpayer postal code 10 1 Alphanumeric (1), (2),
(18)
TAX-YEAR Tax year for which the 4 1 CCYY (7) (38)
directive is requested
DIR-REASON Reason for directive 2 1 Alphanumeric (15) (38)
DATE-OF- Date lump sum accrues 8 1 CCYYMMDD (6) (38)
ACCRUAL to taxpayer
GROSS-LUMP- Gross amount of lump 15 1 Numeric (3), (4),
SUM sum payment (Including (32),
the amount deemed to
(33)
accrue in respect of par
2B of the Second
Schedule, and the
amount attributed to
Pre-1 March 2021
Provident Fund or
Provident Preservation
Fund vested rights plus
growth)
GROSS- Gross amount of total 15 1 Numeric (3), (38)
AMOUNT-TOTAL- benefit
BENEFIT
DIVORCE- Amount attributed to a 15 1 Numeric (3), (4)
SPOUSE- non-member’s spouse
AMOUNT in respect of divorce
order
PRE-20210301- Amount attributed to 15 1 Numeric (3), (4),
PROV-FUND-VAL Pre-1 March 2021 (62)
Provident Fund or
growth (When retiring
from the fund)
MEM-FUND- Total provident fund 15 1 Numeric (3), (4),
CONTR contributions by (13)
member up to 1 March
2016
CONTR-AFTER- contributions after 1 (14)
20160301 March 2016
IBIR-006 Rev 6.501 Page 4-23


TRF-FROM- Transfer from pension 15 1 Numeric (3), (4)
PENSION-FUND- fund (after tax amount) (58)
AMT
TRF-FROM- Directive number for 15 1 Numeric (3), (58)
PENSION-FUND- pension transfer
DIR-NO
BENEFIT- Was benefit calculated 1 1 Alphanumeric (16), (36),
CALCULATED- in terms of rules of fund (37)
‘Y’ or ‘N’
INDICATOR
DATE-JOIN The commencement 8 1 CCYYMMDD (6), (27)
Date the taxpayer
joined the fund
BENEFIT- CALC- The start date to 8 1 CCYYMMDD (5), (6),
START-DATE calculate the benefit (16), (26),
(36), (37)
BENEFIT- CALC- The end date to 8 1 CCYYMMDD (5), (6),
END-DATE calculate the benefit (16),
(26), (36),
(37)
PARTIAL Was there a partial 1 1 Alphanumeric (44)
WITHDRAWAL- withdrawal amount
‘Y’ or ‘N’
IND taken from this benefit
in the previous or
current Fund/s prior to
this payment?
PARTIAL- If yes, provide date of 8 2 CCYYMMDD (5), (6),
WITHDRAWAL- partial withdrawal (45)
DATE
PARTIAL- Partial withdrawal 15 2 Numeric (3), (4),
WITHDRAWAL- amount (45)
AMT
PARTIAL- Directive number for the 15 2 Numeric (3), (45),
DIRECTIVE-NO
XFER-TO- Transfer benefit to 1 1 ‘Y’, ‘N’ or blank (5)
ANOTHER-FUND another Fund before
retirement?
XFER-FUND- Transfer fund type 2 1 Alphanumeric (48), (49)
TYPE
XFER-FSCA- Transfer FSCA 19 1 Alphanumeric (1), (2),
REGIS-NO registration number (39), (48)
TRANSFER- The name of the fund to 120 1 Free Text (1), (2),
FUND which money was (48)
transferred
TRANSFER- Amount transferred to 15 1 Numeric (3), (4),
AMOUNT another fund (48), (50)
PROV-FUND- Pre-1 March 2021 (60)
VAL-TRF Provident Fund or
IBIR-006 Rev 6.501 Page 4-24


growth (In respect of
‘Amount transferred to
the transferee fund’)
POST-20210301- Amount attributed to 15 1 Numeric (3), (4),
PROV-FUND- Post-1 March 2021 (60)
Fund value (In respect
of ‘Amount transferred
to the transferee fund’)
TRF-FUND- E-mail address of 50 1 Alphanumeric (48), (51)
EMAIL Transferee Fund (to be
used when SARS does
not receive the
Recognition of Transfer
of funds)
TRF-FUND-TEL- Telephone number 20 1 Alphanumeric (1), (2),
WORK (Including dialling code) (48)
of Transferee Fund (to
be used when SARS
does not receive the
of funds)
TRF-FUND-CELL Cell number of 20 1 Alphanumeric (1), (2),
Transferee Fund (to be (48)
used when SARS does
not receive the
of funds)
PURCHASED- Member or fund 1 1 Alphanumeric (34)
ANNUITY- purchased an
‘Y’ or ‘N’
INDICATOR annuity/pension
indicator
ANNUITY- Annuity/pension policy 20 4 Alphanumeric (1), (2),
POLICY-NO number (5), (34)
ANNUITY-AMT Amount utilised to 15 4 Numeric (3),(34)
purchase
annuity/pension
ANNUITY-TYPE Type of annuity 1 4 ‘G’ or ‘L’ (61)
purchased
ANNUITY- Name of registered long 120 4 Free Text (1), (2),
INSURER term insurer where (5), (34)
annuity/pension was
purchased
ANNUITY-INS- E-mail address of long 50 4 Alphanumeric (34), (41)
EMAIL term insurer (to be used
when SARS does not
receive the Recognition
of purchased pension)
IBIR-006 Rev 6.501 Page 4-25


ANNUITY-FSCA- FSCA Registered 12 4 Alphanumeric (1), (2),
REGIS-INS-NO Insurer number (Also (34), (42)
referred to as a Life
License Number)
ANNUITY-INS- Telephone number 20 4 Alphanumeric (1), (2),
TEL-WORK (Including dialling code) (34)
of long term insurer (to
be used when SARS
Recognition of
purchased pension)
ANNUITY-INS- Cell number of long 20 4 Alphanumeric (1), (2),
CELL term insurer (to be used (34)
when SARS does not
receive the Recognition
of purchased pension)
SPECIAL-COND- State if the 120 1 Alphanumeric (1), (2),
INSTR transfer/purchase of the (5)
annuities are subject to
special conditions (If
applicable add
reference to the fund
rules)
ANNUITY- In the case of death 120 4 Alphanumeric (1), (2),
SURNAME- before retirement where (5), (47)
NOMINEE an annuity is purchased
on behalf of the
beneficiary / dependant
/ nominee in whose
name the annuity is
purchased
ANNUITY- The first names of the 90 4 Alphanumeric (1), (2),
NAMES- beneficiary / dependant (5), (47)
NOMINEE / nominee in whose
name the annuity is
purchased
ANNUITY-DOB- The date of birth of the 8 4 Numeric (5), (6),
NOMINEE beneficiary / dependant (47)
/ nominee in whose
name the annuity is
purchased
ID-NO-NOMINEE The ID number of the 13 4 Numeric (11), (47)
beneficiary / dependant
/ nominee in whose
name the annuity is
purchased
ANNUITY- The Passport No / 18 4 Alphanumeric (1), (2),
OTHER-ID-NO- Permit No of the (11), (47)
NOMINEE beneficiary / dependant
/ nominee in whose
name the annuity is
purchased
IBIR-006 Rev 6.501 Page 4-26


ANNUITY-TAX- The tax reference 10 4 Numeric (3), (47)
REF-NO- number of the
NOMINEE beneficiary / dependant
/ nominee in whose
name the annuity is
purchased
FUND-PAYING- Is fund paying for 1 1 Alphanumeric (34)
ANNUITY- annuity/pension
‘Y’ or ‘N’
INDICATOR
REMAINING- Remaining amount in 15 1 Numeric (3), (34)
ANNUITY- fund to purchase
AMOUNT annuity/pension
PUBLIC- Start date of the 8 1 CCYYMMDD (5), (6),
SECTOR-FUND- calculation period of (35)
DATE-FROM employment in Public
Sector fund
PUBLIC- End date of the 8 1 CCYYMMDD (5), (6),
DATE-TO employment in Public
Sector fund
AMOUNT- The original amount 15 1 Numeric (5), (3),
PUBLIC- attributed to the period (35)
SECTOR-FUND of membership in the
public sector fund (full
benefit)
DATE-AMOUNT- Date the amount was 8 1 CCYYMMDD (5), (6),
TRANSFER- transferred from Public (35)
PUBLIC-SECTOR Sector fund to approved
FUND fund
PUBLIC- Public Sector fund 15 1 Numeric (3), (59)
SECTOR-FUND- directive number for the
TRF-DIR-NO original transfer
DATE-TRF- Date of transfer from 8 1 CCYYMMDD (5), (6),
FIRST- first approved fund (52)
APPROVED-
FUND
CURR-FUND- Was the above benefit 1 1 Alphanumeric (5), (53)
RECEIVE-PSF- received directly from a
‘Y’, ‘N’ or blank
IND Public Sector Fund?
PREV-FUND- If “No”, did the previous 1 1 Alphanumeric (5), (54)
RECEIVE-PSF- Fund receive benefit
IND from Public Sector Fund
ANNUAL- Number of annual 2 1 0–5 (3), (19),
SALARY- salary details provided (36)
NUMBER
ANNUAL- Tax Year ANNUAL- 4 5 CCYY (20), (7),
SALARY-YEAR SALARY-AMOUNT was (36)
received
ANNUAL- Annual salary amount 13 5 Numeric (3), (20),
SALARY- (21), (30),
AMOUNT (36)
IBIR-006 Rev 6.501 Page 4-27


TP-ANNUAL- Taxpayer annual 13 1 Numeric (3), (21),
INCOME income for the (29), (36)
applicable tax year
SALARY-12- Salary for the 12 13 1 Numeric (3), (21),
MTHS- months preceding date (22), (36)
PRECEDING of accrual of lump sum
due to death
PAYE-REF-NO Employer PAYE tax 10 1 Numeric (23), (36)
reference number
EMP-NAME Employer name 120 1 Alphanumeric (1), (2),
(36)
EMP-PHY- Employer physical 35 4 Alphanumeric (1), (2),
ADDRESS business address (36)
EMP-PHY-POST- Postal code of employer 10 1 Alphanumeric (1), (2),
CODE physical business (36)
address
EMP-POST- Employer postal 35 4 Alphanumeric (1), (2),
ADDRESS address (36)
EMP-POST- Employer postal code 10 1 Alphanumeric (1), (2),
CODE (36)
EMP-DIAL-CODE Employer dialling code 10 1 Alphanumeric (1), (2),
(36)
EMP-TEL-NO Employer telephone 10 1 Alphanumeric (1), (2),
number (36)
EMP-CONTACT- Contact person at 120 1 Alphanumeric (1), (2),
PERSON employer (36)
EMAIL- Administrator email 50 1 Alphanumeric (51)
ADDRESS- address
ADMINISTRATOR
TAXED-TRANSF- Taxed transfer non- 15 1 Numeric (3), (4)
NON-MEMB- member spouse
SPOUSE
AIPF-DEEMED- AIPF member 15 1 Numeric (3), (4)
CONTRIB contributions
NON-RESIDENT- Non-resident indicator 1 1 Alphanumeric (5)
IND
‘Y’, or ‘N’ or
blank
CERT-OF- Is the certificate of 1 1 Alphanumeric (5), (55),
RESIDENCE- residence attached? (57)
ATTACHED
SERV-REND- Were any services 1 1 Alphanumeric (5), (55)
OUTSIDE-REP- rendered inside /
IND outside the Republic
during the period of
membership of the
fund?
IBIR-006 Rev 6.501 Page 4-28


SERV-REND- Total number of months 4 1 Numeric (55), (56)
CONTRIB-FUND- services were rendered
MONTHS while contributing to the
fund
SRV-REND- Total number of months 4 1 Numeric (55), (56)
INSIDE-REP- services were rendered
MONTHS inside the Republic
while contributing to the
fund
SERV-REND- Total number of months 4 1 Numeric (55), (56)
OUTSIDE-REP- services were rendered
MONTHS outside the Republic
while contributing to the
fund
DECLARATION- I declare that the 1 1 ‘Y’, ‘N’ (43)
IND information furnished is
true and correct in every
respect
PAPER-RESP Paper response 1 1 ‘N’ (28)
indicator
Remarks:
1. Blank-padded
2. Left-justified
3. Right-justified and Zero-filled
4. The two rightmost digits denote Cents. The remainder denote the Rand amount. The value
6. The date must be fully provided in the form of CCYYMMDD, where:
CC is the century
YY is year
MM is month
DD is day in month
7. The tax year must be fully provided as CCYY, where CC is the century and YY is the year
8. The approved fund number as allocated by SARS. This number must be provided if the fund is
a Public sector fund. Approved funds must only use the FSCA registration number. Refer to
remark 39.
9. The Income Tax reference number may only be omitted if the taxpayer is not registered as a
taxpayer. In this case, a reason must be provided. NOTE: If the taxpayer is registered and the
application is submitted without a tax number the directive will be declined. If provided, the fund
must apply the modulus 10 test to ensure it is a valid tax reference number (See Annexure A).
10. The REQUESTOR allocates a unique serial identifier. This identifier may be alphanumeric and
may not be repeated in any subsequent directive request from the REQUESTOR.
tax calculations to be incorrect and a loss to the fiscus.
IBIR-006 Rev 6.501 Page 4-29

13. Total provident fund contributions by member up to 1 March 2016, excluding profits and
interest. Applicable to a provident fund only. This amount should be limited to the gross
amount payable.
14. Total provident fund contributions after 1 March 2016, excluding profits and interest. Applicable
to a provident fund only. This amount should be limited to the gross amount payable.
15. Reason codes for the directive application may be found in Appendix A
16. Was a period consisting of a number of completed years used to determine the quantum of the
benefit in terms of a formula described in terms of the rules of the fund? Enter ‘Y’ or ‘N.
• If ‘Y’, then period of employment must be provided
• If ‘N’, then period of membership contributions must be provided
17. This is the member’s membership number in the pension fund, provident fund, pension
preservation or provident preservation fund.
18. If this application is submitted as a result of the death of the taxpayer, these fields must contain
the executor’s postal address. Otherwise, the taxpayer’s postal address must be specified.
19. These fields are provided to calculate the average salary actually earned during any five
consecutive years in the service of the employer during the taxpayer’s membership of the fund.
A number less than 5 will be provided if the taxpayer did not complete an employment period of
5 years with the employer.
20. The first ANNUAL-SALARY-YEAR corresponds to the first ANNUAL-SALARY-AMOUNT. The
second ANNUAL-SALARY-YEAR corresponds to the second ANNUAL-SALARY-AMOUNT and
so on.
21. This field is rounded to the nearest Rand value. Cents are not provided.
22. This amount must be provided upon death only and must consist of income for the 12-month
period prior to the date of death. If not provided, it must be set to 0. This field is mandatory if
the date of accrual is prior to 1 October 2007 and the reason for directive is ‘Death’.
23. This is the PAYE reference number of the taxpayer’s employer. If not applicable this field must
be zero-filled
24. The fund type may be one of the following:
01 - Provident Fund
02 - Pension Fund
04 - Provident Preservation Fund
05 - Pension Preservation Fund
25. The reason for creating the fund may be one of the following:
01 - Public sector fund
02 - Approved fund
99 - Other fund (no explanation required)
26. The calculated start- and end dates are provided as applicable, either in terms of years of
employment or according to a formula described in terms of the rules of the fund. These fields
cannot contain the same dates.
27. The actual date the taxpayer joined the fund must be provided.
bonus, fees, gratuities, commission, pension, overtime, payments, royalties, stipend,
allowances and benefits, interest, annuities, share of profits, rental income, compensation,
honorarium. .
IBIR-006 Rev 6.501 Page 4-30

30. Salary includes any amount received or receivable annually under a contract of service
including cost of living allowances, commission, shares of profit, etc. but not occasional
bonuses or fees dependent on the whim of directors or employer.
31. Mandatory. This is the fund’s PAYE reference number that must start with ‘7’.
32. This amount includes the amount deemed to have accrued in respect of paragraph 2(1)(b)(iA)
(divorce) of the Second Schedule if the date of accrual is prior to 1 March 2012.
33. Amount is required. The two rightmost digits denote Cents. The remainder denote the Rand
amount. The gross amount of lump sum payment may be zero in cases where the member
elects to utilise the gross amount of total benefit to purchase annuities, meaning no gross
amount of lump sum payment is taken.
34. Benefit purchased indicator and fund paying annuity/pension indicator can both be set to ‘Y’ or
‘N’. the member may elect to purchase one or more annuities and or leave an amount
remaining in the fund. This indicator must be set where the ‘GROSS-AMOUNT-TOTAL-
BENEFIT minus the ‘GROSS-LUMP-SUM’ payment is greater than zero.
➢ If PURCHASED- ANNUITY-INDICATOR is set to ‘Y’ :
The following fields are compulsory:
Annuity/pension policy number
Amount utilised to purchase annuity/pension
Name of insurer where annuity/pension was purchased
E-mail address of insurer
FSCA Registered Insurer Number (Also referred to as a Life License Number (starts
with 10/10/1/followed by 4 digits), e.g. 10/10/1/0004).
Telephone number (Including dialling code) of insurer
Cell number of insurer
Please note where one of the abovementioned fields are supplied the other fields
must also be supplied.
➢ If FUND-PAYING-ANNUITY-INDICATOR is set to ‘Y’ :
Remaining fund amount is compulsory.
35. These fields must only be completed where a benefit was transferred on or after
1 March 2006 from a Public Sector Fund (pension fund as contemplated in paragraph (a) or (b)
of the definition of ‘pension fund’ in section 1) to an Approved fund (a fund as contemplated in
paragraph (c) of the definition of pension fund in section 1(approved fund).
➢ Please note where one of the abovementioned fields are supplied the other fields must
also be supplied. (PUBLIC-SECTOR-FUND-DATE-FROM, PUBLIC-SECTOR-FUND-
DATE-TO, AMOUNT-PUBLIC-SECTOR-FUND, DATE-AMOUNT-TRANSFER-PUBLIC-
SECTOR FUND)
36. Mandatory fields if the date of accrual is prior to 1 October 2007
37. These fields must only be completed by a Public Sector fund where the benefit was transferred
from another Public Sector fund to current fund.
➢ The Indicator must be ‘Y’.
➢ The date from and date to will be used to calculate Formula C.
38. This is a mandatory field.
39. This is the registration number, as allocated by the FSCA (Financial Services Conduct
Authority), and must be provided in the format 12/8/8888888/999999, where 888888 is the
registered fund or registered umbrella fund number and 999999 is the participating employer
number. Approved funds must only use the FSCA number in the correct format. If the FSCA
number does not consist of 7 digits after the 12/8/, zeroes must be inserted in front of the
number to avoid the decline of the directive. If the zeroes are entered after the FSCA number it
IBIR-006 Rev 6.501 Page 4-31

will not match the validation and the application will be declined. If the name and number used
on the tax directive application form do not match the information on the FSCA list, the tax
directive application will also be declined.
40. This name is required when the FSCA registration number has been provided, and there is a
participating employer registration number (last 6 digits of the FSCA approved registration
number contains a value greater than zero). This name must be different from the ‘Fund Name’
and must correspond with the name on the ‘Active Employer’ list and the number on the FSCA
website. The last 6 digits of the FSCA approved registration number must be 000000, if the
application is not participating employer registration number.
41. This is a mandatory field when annuities are purchased, and when supplied, must contain
information which is in a valid e-mail address format.
Authority) (Also referred to as a Life License Number), and must be provided in the format
10/10/1/ followed by 4 digits. If the FSCA no does not consist of 4 digits after the 10/10/1/,
zeroes must be inserted in front of the number to avoid the decline of the directive, e.g.
10/10/1/0004). If the zeroes are entered after the FSCA registered insurer number it will not
match the validation and the application will be declined. To avoid the decline of the tax
directive ensure the numer and the name of the registered Long-term Insurer correspond with
the information on the FSCA website.
43. If ‘No’ is selected, the directive application will be declined. If ‘Yes’ the capturer declares that all
44. Mandatory field. Must be “Yes” if the member took a partial withdrawal amount from this benefit
in the previous or current Fund/s prior to this payment, else it must be set to “No”.
45. Mandatory if the member took a partial withdrawal amount from this benefit in the previous or
current Fund/s prior to this payment.
46. This is the directive number i.e. IRP3 number allocated by the ITS, in respect of the directive
originally issued for the partial withdrawal/resignation. A finalised directive must exist for the
Directive ID as supplied by the external agent.
47. In the case of member’s death before retirement and where the fund purchased an annuity in the
name of a beneficiary / dependant / nominee , the following fields are mandatory
ANNUITY-SURNAME-NOMINEE
ANNUITY-NAMES-NOMINEE
ANNUITY-DOB-NOMINEE
ID-NO-NOMINEE
ANNUITY-OTHER-ID-NO-NOMINEE
ANNUITY-TAX-REF-NO-NOMINEE
48. This field must be specified if the reason is ‘Transfer before Retirement [Par 2(1)(c)]’ when the
applicant has elected to transfer the full retirement benefit on retirement date to another fund.
49. The transfer fund type can only be
03 - Retirement Annuity Fund
50. The transfer amount must be equal to the gross amount of total benefit. The gross lump sum
benefit amount must be equal to the gross amount of total benefit.
51. The e-mail address is mandatory and must be in a valid format.
52. This field must be completed if a benefit was transferred from a Public Sector Fund to an
Approved Fund, and the Public Sector Fund benefit was subsequently transferred from the 1st
Approved Fund to another Approved Fund, only if the benefit was transferred to the 2nd
IBIR-006 Rev 6.501 Page 4-32

approved fund after 1 March 2018. (The original amount attributed to the period of membership
in the public sector fund (full benefit) was supplied).
53. Must be “Yes” or “No” if some or all of the benefits in the current fund originated from the public
sector fund (The original amount attributed to the period of membership in the public sector fund
(full benefit) is supplied). Therefore it must be ‘Yes’ if the benefit was received directly from the
Public Sector Fund and ‘No’ if the benefit was not received directly from a Public Sector Fund.
54. Must be “Yes” or “No” if the answer to the question “Was the above benefit received directly from
a Public Sector Fund?” is “No”.
55. These fields must only be provided when the fund member is a non-resident , and may only be
submitted via eFiling. Reject the record when provided and not submitted via eFiling.
56. Optional field and contains blanks if not provided. If provided, it must be right-justified and Zero-
filled.
57. Must be ‘Y’ when Non-resident indicator is ‘Y’. Reject the record when provided and not
submitted via eFiling.
58. These fields must only be used if the Pension fund benefit was transfer before 1 March 2021 to a
provident fund. The directive number i.e. IRP3 number allocated by ITS, in respect of the
directive originally issued for the transfer from pension fund (after tax amount) to the provident
fund before 1 March 2021. A finalised directive must exist for the Directive ID as supplied by the
external agent.
issued for the public sector fund original transfer. A finalised directive must exist for the
60. The pre-1 March 2021 provident fund or provident preservation fund vested rights including
growth and post-1 March 2021 provident fund or provident preservation fund values must be
provided, if the transfer amount contains any of these values, where the accrual date of the
transfer is greater than or equal to 1 March 2021.
61. This is a mandatory field if an annuity was purchased. Indicate the type of annuity purchased.
Valid values are ‘G’ (Guaranteed Annuity) or ‘L’ (Living Annuity).
62. If a provident fund benefit has been transferred on or after 1 March 2021, this field, regardless of
the age of the member on 1 March 2021, this field must always be completed.
63. This is a mandatory field if a Passport No / Permit No is captured. May not be captured if a South
African Identity Number is captured. The value will be validated against the list of valid codes as
specified in Appendix A.
4.2.4.6.3 Directive Request FORM A&D Trailer Record

section of a file containing FORM A&D requests.
Table 4-13: Directive Request FORM A&D Trailer Record Layout

REC-NO Number of directive requests in 8 1 Numeric (1), (2),
this file (3)
MEM-FUND- Aggregate of MEM-FUND- 20 1 Numeric (1), (2),
CONTR CONTR fields in the file (4)
MEM-FUND- Aggregate of MEM-FUND- 20 1 Numeric (1), (2),
CONTR-AFTER- CONTR-AFTER-20160301 fields (4)
20160301-SUM in the file
IBIR-006 Rev 6.501 Page 4-33


ANNUAL- Aggregate of ANNUAL-SALARY- 8 1 Numeric (1), (2)
SALARY- NUMBER fields in the file
NUMBER-SUM
ANNUAL- Aggregate of ANNUAL-SALARY- 16 1 Numeric (1), (2)
SALARY- AMOUNT fields (including all
AMOUNT-SUM repetitions within each record) in
the file
GROSS-LS-SUM Aggregate of GROSS-LUMP- 20 1 Numeric (1), (2),
SUM fields in the file (4)
GROSS- Aggregate of GROSS-AMOUNT- 20 1 Numeric (1), (2),
AMOUNT-TOT- TOTAL-BENEFIT fields in the file (4)
BENEFIT-SUM
DIVORCE- Aggregate of DIVORCE- 20 1 Numeric (1), (2),
SPOUSE- SPOUSE-AMOUNT fields in the (4)
AMOUNT-SUM file
ANNUITY-AMT- Aggregate of ANNUITY-AMT 20 1 Numeric (1), (2),
SUM fields in the file (4)
REMAINING- Aggregate of REMAINING- 20 1 Numeric (1), (2),
ANNUITY- ANNUITY-AMOUNT fields in the (4)
AMOUNT-SUM file
AMOUNT- Aggregate of AMOUNT-PUBLIC- 20 1 Numeric (1), (2),
PUBLIC- SECTOR-FUND fields in the file (4)
SECTOR-FUND-
SUM
PARTIAL- Aggregate of PARTIAL- 20 1 Numeric (1), (2),
WITHD- WITHDRAWAL-AMT fields in the (4)
AMOUNT-SUM file
TRANSFER- Aggregate of TRANSFER- 20 1 Numeric (1), (2),
AMOUNT-SUM AMOUNT fields in the file (4)
Remarks:
1. Zero-filled
2. Right-justified
file integrity.
4.2.4.7 Directive Request FORM B File

This file contains the details of FORM B directive requests.
The file will contain directive requests pertaining to any number of pension/provident funds managed by the
REQUESTOR.
Refer to section 6.4 for the minimum information required on FORM B directive applications and the
4.2.4.7.1 Directive Request FORM B Header Record

IBIR-006 Rev 6.501 Page 4-34

Table 4-14: Directive Request FORM B Header Record Layout
Name Description Lengt Occu Validation Remarks

h r
INFO-TYPE Information type 8 1 ‘FORMB’ (1), (2)
FILE-SERIES- File series control field 1 1 ‘S’ (10)
CTL
EXT-SYS External system 8 1 ISP0901 (1), (2),
identification (8)
VER-NO Interface version number 8 1 ‘17’ ‘16’ (1), (4),
(5)
OWN-FILE-ID Unique file identifier 14 1 Alphanumeric (1), (2),
(6)
GEN-TIME Date and time of file 14 1 CCYYMMDD (7)
creation hhmmss
Remarks:
1. Blank-padded
2. Left-justified
3. The sub-type filed is not used and must contain blanks
4. Right-justified
CC is the century
YY is the year
MM is the month
hh is hours
mm is minutes
ss is seconds
database of the receiving system. If the value of this field is N, the information must be applied
to the production database. Alternatively, the file must be rejected.
10. This field must always contain the character S.
IBIR-006 Rev 6.501 Page 4-35

4.2.4.7.2 Directive Request FORM B Data Record

This data record contains FORM B directive requests.
FORM B directive requests must be submitted for the withdrawal, resignation or transfer of a member from a
pension or a provident fund, or where a pension fund or a provident fund is wound up.
FORM B directive requests must be submitted when a person exit the fund before reached retirement age
and wishes to exercise benefits accrued in a pension fund or a provident fund.
The format of each FORM B data record is provided in the table below.
Table 4-15: Directive Request FORM B Data Record Layout

number (4)
FUND-NUMBER Approved fund 11 1 Numeric (23)
number
number
FUND-TYPE Fund type 2 1 Alphanumeric (21)
REASON
(31)
ADDRESS
CODE
CODE (31)
number (31)
PERSON fund (31)
number (32)
PARTICIPATING- Participating 120 1 Free Text (1), (2),
EMP-NAME Employer name (33)
number
REASON Tax reference
number is not
provided
NO-IT-REF- Free text reason 65 1 Free text (1), (2),
REASON-TEXT when no Income Tax (6)
reference number is
IBIR-006 Rev 6.501 Page 4-36


provided reason code
is ‘Other’
TP-ID Taxpayer SA ID 13 1 Numeric (9)
number
TP-OTHER-ID Taxpayer Passport 18 1 Alphanumeric (1), (2),
No / Permit No (9)
Taxpayer other ID
Origin
TP-MEMBER-NO Taxpayer 15 1 Alphanumeric (1), (2),
membership number (12)
of fund
TP-EMPLOYEE- Taxpayer employee 20 1 Alphanumeric (1), (2)
NO number
TP-DOB Taxpayer date of birth 8 1 Numeric (7)
as on the ID
document
TP-RES- Taxpayer residential 35 4 Alphanumeric (1), (2)
ADDRESS address
TP-RES-CODE Taxpayer residential 10 1 Alphanumeric (1), (2)
postal code
TP-POST- Taxpayer postal 35 4 Alphanumeric (1), (2)
ADDRESS address
TP-POST-CODE Taxpayer postal code 10 1 Alphanumeric (1), (2)
TAX-YEAR Tax year for which 4 1 CCYY (19)
the directive is
requested
INCOME income for the (27)
applicable tax year
GROSS-LUMP- Gross amount of 15 1 Numeric (3), (5)
SUM lump sum benefit due
LUMP-SUM- Lump sum accrual 8 1 CCYYMMDD (7)
ACCRUAL-DATE date
member up to 1
March 2016
20160301 March 2016
IBIR-006 Rev 6.501 Page 4-37


PENSION-FUND- fund (after tax (48)
AMT amount)
DIR-NO
DATE-JOIN The commencement 8 1 CCYYMMDD (7), (25)
Date the taxpayer
joined the fund
PREVIOUS- The Date the 8 1 CCYYMMDD (7), (24)
START-DATE taxpayer joined the
other Public Sector
fund
PREVIOUS-END- The Date the 8 1 CCYYMMDD (7), (24)
DATE taxpayer resigned
from the other Public
Sector fund
EMPLOYMENT Start date of period of 8 1 CCYYMMDD (7), (29)
START-DATE employment taken
into account in terms
of the rules of the
fund
EMPLOYMENT- End date of period of 8 1 CCYYMMDD (7), (29)
END-DATE employment taken
into account in terms
of the rules of the
fund
XFER-TO- Transfer benefit to 1 1 ‘Y’, ‘N’
ANOTHER-FUND another fund?
XFER-FUND- Transfer fund type 2 1 Alphanumeric (10),
TYPE (20), (21)
TRANSFER- Transfer fund 11 1 Alphanumeric (1), (2),
FUND-NO approved number (10), (20)
(only for transfers to
public sector funds)
REGIS-NO registration number (10),
(20),
,(32)
XFER- Transfer Participating 120 1 Free Text (1), (2),
PARTICIPATING- Employer name (33)
EMP-NAME
TRANSFER- The name of the fund 120 1 Free Text (1), (2),
FUND to which money was (10), (20)
transferred
XFER-TO- Transfer benefit to 1 1 ‘Y’, ‘N’ (16),
PUBLIC- public sector fund? (10),
SECTOR-FUND (20),
AMOUNT the transferee fund (10),
IBIR-006 Rev 6.501 Page 4-38


(18),
(20),
Provident
Preservation Fund
vested rights plus
‘Amount transferred
to the transferee
fund’)
Provident
Preservation Fund
value (In respect of
‘Amount transferred
to the transferee
fund’)
TRF-FUND- E-mail address of 50 1 Alphanumeric (10),
EMAIL Transferee Fund (to (20),
be used when SARS (31)
Recognition of
Transfer of funds)
WORK (Including dialling (10), (20)
code) of Transferee
Fund (to be used
when SARS does not
receive the
Recognition of
Transfer of funds)
Transferee Fund (to (10), (20)
be used when SARS
Recognition of
Transfer of funds)
SPECIAL-COND- State if the transfer of 120 1 Alphanumeric (1), (2),
INSTR the benefit is subject (6)
to special conditions
(If applicable add
rules)
APPL-NO-ORIG- Application number of 15 1 Numeric (3, 41)
TRF the original transfer,
which was declined
due to insufficient
information
IBIR-006 Rev 6.501 Page 4-39


PARTIAL Was there a partial 1 1 Alphanumeric (35) (31)
‘Y’ or ‘N’
IND taken from this
benefit in the previous
or current Fund/s
prior to this payment?
DATE
AMT
PARTIAL- Directive number for 15 2 Numeric (3), (36),
WITHDRAWAL- the partial withdrawal (37)
DIRECTIVE-NO
SURRENDER- Surrender value of 15 1 Numeric (3), (5),
VALUE ceded assurance (17)
policy
Sector fund
Sector fund
PUBLIC- attributed to the (30)
SECTOR-FUND period of membership
in the public sector
fund (full benefit)
TRANSFER- transferred from (30)
PUBLIC-SECTOR Public Sector fund to
FUND approved fund
SECTOR-FUND- directive number for
TRF-DIR-NO the original transfer
APPROVED-
FUND
CURR-FUND- Was the above 1 1 Alphanumeric (6), (39)
RECEIVE-PSF- benefit received
‘Y’, ‘N’ or
IND directly from a Public
blank
Sector Fund?
PREV-FUND- If “No”, did the 1 1 Alphanumeric (6), (40)
RECEIVE-PSF- previous Fund
‘Y’, ‘N’ or
IND receive benefit from
blank
Public Sector Fund
IBIR-006 Rev 6.501 Page 4-40


ADDRESS- address
ADMINISTRATOR
TAXED-TRANSF- Taxed transfer non- 15 1 Alphanumeric (3), (5)
SPOUSE
DATE-DIVORCE- Date of Divorce Order 8 1 CCYYMMDD (7)
ORDER
AIPF-DEEMED- AIPF member 15 1 Numeric (3), (5)
CONTRIB contributions
IND
blank
CERT-OF- Is the certificate of 1 1 Alphanumeric (6), (43),
RESIDENCE- residence attached? (47)
‘Y’, ‘N’ or
ATTACHED
blank
‘Y’, ‘N’ or
blank
membership of the
fund?
SERV-REND- Total number of 4 1 Numeric (43), (45)
CONTRIB-FUND- months services were
MONTHS rendered while
contributing to the
fund
SRV-REND- Total number of 4 1 Numeric (43), (45)
INSIDE-REP- months services were
MONTHS rendered inside the
Republic while
contributing to the
fund
OUTSIDE-REP- months services were
MONTHS rendered outside the
Republic while
contributing to the
fund
EMIGR-WITHD- Was an application 1 1 Alphanumeric (6), (42)
APPL-SUBM-IND for emigration
‘Y’, ‘N’ or
recognised by the
blank
Reserve Bank?
EMIGR-WITHD- Is proof of a valid Tax 1 1 Alphanumeric (6), (42)
TCC-IND Clearance Certificate
‘Y’, ‘N’ or
attached?
blank
EMIGR-WITHD- Is the certificate of 1 1 Alphanumeric (6), (42)
PERM-RES-IND residence of the new
‘Y’, ‘N’ or
country of residence
blank
attached?
IBIR-006 Rev 6.501 Page 4-41


EMIGR-DATE Please state date of 8 1 CCYYMMDD (42), (46)
emigration
CESS-RESID- Certificate of 1 1 Alphanumeric (6), (51)
CERT-IND residence
‘Y’, ‘N’ or
blank
CESS-RESID- Document confirming 1 1 Alphanumeric (6), (51)
DOC-IND cessation of
‘Y’, ‘N’ or
residence
blank
CESS-RESID- Date of cessation of 8 1 CCYYMMDD (46), (51)
DATE SA residence
VISA-ISSUED- Was the visa issued 1 1 Alphanumeric (6), (44)
IND in terms of paragraph
‘Y’, ‘N’ or
(b) or (i) of the
blank
definition of visa in
section 1 of the
Immigration Act, no
13 of 2002?
VISA-EXPIRED- Did the visa expire? 1 1 Alphanumeric (6), (44)
IND
‘Y’, ‘N’ or
blank
VISA-EXPIRED- Did the member exit 1 1 Alphanumeric (6), (44)
EXIT-SA-IND South Africa?
‘Y’, ‘N’ or
blank
IND information furnished
is true and correct in
every respect
indicator
Remarks:
1. Blank-padded
2. Left-justified
3. Right-justified zero-filled
4. The REQUESTOR allocates a unique serial identifier. This identifier may be alphanumeric and
may not be repeated in any subsequent directive request.
5. The two rightmost digits denote Cents. The remainder denote the Rand amount. The value must
be set to zero if not provided.
CC is the century
YY is year
MM is month
DD is day in month
The exception is when the reason for the directive application is “Transfer – Inactive Member
with Insufficient Information”, in which case this field is optional.
IBIR-006 Rev 6.501 Page 4-42

8. The Income Tax reference number may only be omitted if the taxpayer is not registered as an
Income Taxpayer. A reason must be provided for the omission. NOTE: If the taxpayer is
registered and the application is submitted without a tax number the directive will be declined.
The exception is when the reason for the directive application is “Transfer – Inactive Member
with Insufficient Information”, in which case this field may not be supplied. If provided, the fund
must apply the modulus 10 test to ensure it is a valid tax reference number (See Annexure A).
number must only be specified if the taxpayer does not have a South African ID number. SA ID
tax calculations to be incorrect and a loss to the fiscus.The first exception is when the reason
for the directive application is “Transfer – Unclaimed Benefit”, in which case neither of these two
fields have to be supplied if not available. The second exception is when the reason for the
directive application is “Transfer – Inactive Member with Insufficient Information”, in which case
neither of these two fields may be supplied.
10. These fields are optional except when the applicant has elected to transfer a portion of the
accrued benefit, or the total of the accrued benefit, to another pension/provident/retirement
annuity fund, pension preservation fund, or provident preservation fund.
12. This is the member’s membership number in the pension fund, the provident fund, pension
preservation fund, or provident preservation fund.
13. Amount rounded to the nearest Rand value.
14. Total provident fund contributions by member up to 1 March 2016, excluding profits and interest.
Applicable to a provident fund only. It must be set to 0 if not provided. This amount should be
limited to the gross amount payable.
15. Total provident fund contributions after 1 March 2016, excluding profits and interest. Applicable to
a provident fund only. This amount should be limited to the gross amount payable.
16. This field contains Y if the reason for the directive is “Transfer” to a public sector pension or
provident fund. In all other instances this field must contain N.
17. If, in terms of the fund’s rules, a policy of assurance is ceded to the member, this field will contain
the surrender value of such policy as at date of cession (for the purposes of paragraph 4(2)bis
of the Second Schedule of [A1]).
18. Application reason codes are in Appendix A. Note that if the directive reason is ‘Transfer’ or
‘Transfer – Inactive Member with Insufficient Information’, the transfer amount must be equal to
the gross lump sum. If the directive reason is other than Transfer, the transfer amount may be
smaller than the gross lump sum.
CC is the century
YY is year
20. This field must be specified if the benefit has been transferred to another approved pension,
provident, retirement annuity fund, pension preservation fund, or provident preservation fund.
01 - Provident Fund
02 - Pension Fund
07 - Unclaimed Provident Preservation Fund (Only if a transferree fund)
08 - Unclaimed Pension Preservation Fund (Only if a transferree fund)
IBIR-006 Rev 6.501 Page 4-43

Note that FORM B may not be used for withdrawals from retirement annuity funds, but must be
used if there is a transfer from an Approved fund to a Retirement annuity fund.
22. Fund created reason may be one of the following:
02 - Approved fund
99 - Other fund
23. The approved fund number allocated by SARS. This number must be provided if the fund is a
Public sector fund. Approved funds must only use the FSCA registration number. Refer to
remark 32.
24. These fields are only applicable if the taxpayer was a member of a public sector fund from where
he resigned AND transferred those funds to the current public sector fund from which he is now
resigning. These fields must remain blank if the taxpayer was not previously a member of a
public sector fund. The start date must be less than the end date.
25. The actual date the taxpayer joined the current fund must be provided. This date must be after
the end date mentioned in remark 24.
and benefits, interest, annuities, share of profits, rental income, compensation, honorarium. Is
mandatory if the date of accrual is prior to 1 March 2009 and if the reason for directive is 09 –
Sec 1 Par (eA).
28. Mandatory. This is the fund’s PAYE reference number that must start with ‘7’
29. Employment years start and end dates are only applicable to public sector funds, where a
member purchased additional service years after 1/3/1998, which can result in the end date
being greater than lump sum accrual date. Mandatory if a public sector fund transfer to another
fund. This fields must be provide even if it is equal to the commencement date and date of
accrual.
1. If fields are used then both, start and end dates must be supplied.
2. Employment start date cannot be less than 16th birthday.
3. Employment start date can be less than or equal to date membership started (date from)
where service was bought back prior to 1 March 1998.
4. Employment end date must be greater than start date.
5. Employment end date must be greater than commencement date of membership.
6. Employment end date can be greater than date membership ended (date of accrual) where
services was bought back after 1 March 1998.
30. These fields must only be completed where a benefit was transferred on or after
1 March 2006 from a Public Sector Fund (pension fund as contemplated in paragraph (a) or (b)
of the definition of ‘pension fund’ in section 1) to an Approved fund (a fund as contemplated in
paragraph (c) of the definition of pension fund in section 1 (approved fund).
Please note where one of the abovementioned fields are supplied the other fields must also
be supplied. (PUBLIC-SECTOR-FUND-DATE-FROM, PUBLIC-SECTOR-FUND-DATE-TO,
AMOUNT-PUBLIC-SECTOR-FUND, DATE-AMOUNT-TRANSFER-PUBLIC-SECTOR
FUND)
Public Sector fund: Where a benefit was transferred from one public sector fund to
another public sector fund only the EMPLOYMENT START-DATE and EMPLOYMENT
START-DATE must be provides and these fields must be blank. (Refer to point 29)
31. This is a mandatory field. If the field contains an email addres the E-mail addresses must be in a
valid format.
IBIR-006 Rev 6.501 Page 4-44

32. This is the registration number, as allocated by the FSCA (Financial Services Conduct Authority),
and must be provided in the format 12/8/8888888/999999, where 888888 is the registered fund
or registered umbrella fund number and 999999 is the participating employer number. Approved
funds must only use the FSCA number in the correct format. If the FSCA number does not
consist of 7 digits after the 12/8/, zeroes must be inserted in front of the number to avoid the
decline of the directive. If the zeroes are entered after the FSCA number it will not match the
validation and the application will be declined. If the name and number used on the tax directive
application form do not match the information on the FSCA list, the tax directive application will
also be declined.
33. This name is required when the FSCA registration number has been provided, and there is a
participating employer registration number (last 6 digits of the FSCA approved registration
number contains a value greater than zero). The last 6 digits of the FSCA approved registration
number must be 000000, if the application is not participating employer registration number.
This name must be different from the ‘Fund Name’ and must correspond with the name on the
‘Active Employer’ list, including the number on the FSCA website.
35. Must be “Yes” if the member took a partial withdrawal amount from this benefit in the previous or
36. Mandatory if the member took a partial withdrawal amount from this benefit in the previous or
originally issued for the partial withdrawal prior to retirement. A finalised directive must exist for
the Directive ID as supplied by the external agent.
Approved Fund, and a benefit was subsequently transferred from the 1st Approved Fund to
another Approved Fund. Complete only if the benefit was transferred to the 2nd Approved Fund
on or after 1 March 2018. (The original amount attributed to the period of membership in the
public sector fund (full benefit) was supplied).
(full benefit) is supplied).. Therefore it must be ‘Yes’ if the benefit was received directly from a
41. The Application number of the original transfer, as allocated to that request, by the SARS
system, which was declined due to insufficient information. This value must be provided if the
directive reason is ‘Transfer – Inactive Member with Insufficient Information’, and may not be
provided for any other directive reason. The value must be set to zero if not provided.
42. These fields must only be provided when the reason for directive is ‘Emigration Withdrawal’, and
may only be submitted via eFiling. Reject the record when provided and not submitted via
eFiling.
43. These fields must only be provided when the fund member is a non-resident, and may only be
44. These fields must only be provided when the reason for directive is ‘Withdrawal due to Visa
Expiry’, and may only be submitted via eFiling. Reject the record when provided and not
filled.
46. Optional field and contains blanks if not provided. If provided, it must be fully provided in the form
of CCYYMMDD, where:
IBIR-006 Rev 6.501 Page 4-45

CC is the century
YY is the year
MM is the month
DD is the day in the month
provident fund. The directive number i.e. IRP3 number allocated by the ITS, in respect of the
directive originally issued for the transfer from pension fund (after tax amount) to the provident
fund before 1 March 2021. A finalised directive must exist for the Directive ID as supplied by the
external agent.
issued for the public sector fund original transfer. A finalised directive must exist for the Directive
ID as supplied by the external agent.
51. These fields must only be provided when the reason for directive is ‘Cessation of SA Residence’,
and may only be submitted via eFiling. Reject the record when provided and not submitted via
eFiling.
4.2.4.7.3 Directive Request FORM B Trailer Record
section of a file containing FORM B requests.
Table 4-16: Directive Request FORM B Trailer Record Layout

REC-NO Number of directive requests in 8 1 Numeric (1), (2), (3)
this file
ANNUAL- Aggregate of TP-ANNUAL- 16 1 Numeric (1), (2)
GROSS-LS- Aggregate of GROSS-LUMP- 20 1 Numeric (1), (2), (4)
SUM SUM fields in the file
MEM-FUND- Aggregate of MEM-FUND- 20 1 Numeric (1), (2), (4)
CONTR-SUM CONTR fields in the file
CONTR- CONTR-AFTER-20160301 fields
AFTER- in the file
20160301-SUM
TRANSFER- Aggregate of TRANSFER- 20 1 Numeric (1), (2), (4)
AMOUNT-SUM AMOUNT fields in the file
IBIR-006 Rev 6.501 Page 4-46


SURRENDER- Aggregate of SURRENDER- 20 1 Numeric (1), (2), (4)
VALUE-SUM VALUE fields in the file
AMOUNT- Aggregate of AMOUNT- 20 1 Numeric (1), (2), (4)
PUBLIC- PUBLIC-SECTOR-FUND fields
SECTOR- in the file
FUND-SUM
PARTIAL- Aggregate of PARTIAL- 20 1 Numeric (1), (2), (4)
WITHD- WITHDRAWAL-AMT fields in
AMOUNT-SUM the file
Remarks:
1. Zero-filled
2. Right-justified
file integrity.
4.2.4.8 Directive Request FORM C File

This file contains the details of FORM C directive requests.
The file will contain directive requests pertaining to any number of retirement annuity funds managed by the
REQUESTOR.
Refer to section 6.4 for the minimum information required on FORM C directive applications and the
4.2.4.8.1 Directive Request FORM C Header Record

Table 4-17: Directive Request FORM C Header Record Layout

h r
INFO-TYPE Information type 8 1 ‘FORMC’ (1), (2)
CTL
identification
VER-NO Interface version 8 1 ‘18’ ‘17’ (1), (4), (5)
number
creation hhmmss
IBIR-006 Rev 6.501 Page 4-47


h r
Type
Remarks:
1. Blank-padded
2. Left-justified
4. Right-justified
CC is the century
YY is the year
MM is the month
hh is hours
mm is minutes
ss is seconds
to the production database. Alternatively, the file must be rejected.
4.2.4.8.2 Directive Request FORM C Data Record

This data record contains FORM C directive requests.
FORM C directive requests must be submitted when a person has reached retirement age and wishes to
exercise benefits accrued in a retirement annuity policy.
FORM C may also be submitted if a member wishes to transfer his/her benefits under one Retirement
Annuity Fund to another Retirement Annuity Fund.
The format of each FORM C data record is provided in the table below.
Table 4-18: Directive Request FORM C Data Record Layout

number (9)
IBIR-006 Rev 6.501 Page 4-48


number
FUND-TYPE Fund Type 2 1 Alphanumeric (16)
REASON
(30)
ADDRESS
CODE
CODE (30)
number (30)
PERSON fund (30)
number (31)
number
is not provided
reference number is
is ‘Other’
number
TP-OTHER-ID Taxpayer Passport No 18 1 Alphanumeric (1), (2),
/ Permit No (10)
Taxpayer other ID
Origin
TP-POLICY-NO Retirement 15 1 Alphanumeric (1), (2),
annuity/pension policy (30)
number
TP-DOB Member date of birth 8 1 Numeric (6)
TP-RES- Residential address 35 4 Alphanumeric (1), (2)
ADDRESS
IBIR-006 Rev 6.501 Page 4-49


TP-RES-CODE Residential postal 10 1 Alphanumeric (1), (2)
code
TP-POST- Postal address 35 4 Alphanumeric (1), (2)
ADDRESS
TP-POST-CODE Postal code 10 1 Alphanumeric (1), (2)
TAX-YEAR Tax year for which the 4 1 CCYY (7)
INCOME income for the (24)
applicable tax year
SUM sum payment (8), (28)
(Including the amount
deemed to accrue in
respect of par 2B of
the Second Schedule,
and the amount
attributed to Pre-1
March 2021 Provident
Fund or Provident
Preservation Fund
vested rights plus
growth)
LUMP-SUM- Lump sum accrual 8 1 CCYYMMDD (6)
ACCRUAL-DATE date
FULL-RA-VALUE Total value of full 15 1 Numeric (3), (4),
annuity (25), (30)
member up to 1
March 2016
20160301 March 2016
PENSION-FUND- fund (after tax
AMT amount)
DIR-NO
DIVORCE- Amount distributed to 15 1 Numeric (3), (4)
SPOUSE- non-member spouse
AMOUNT in respect of divorce
order (if date of
accrual is before 1
March 2012)
PRE-20210301- Amount attributed to 15 1 Numeric (3), (4)
PROV-FUND-VAL Pre-1 March 2021
Provident Fund or
IBIR-006 Rev 6.501 Page 4-50


Provident
Preservation Fund
vested rights plus
growth (When retiring
from the fund)
DATE-START Commencement date 8 1 CCYYMMDD (6), (27)
of policy
PARTIAL Was there a partial 1 1 Alphanumeric (38)
‘Y’ or ‘N’
IND taken from this benefit
in the previous or
current Fund/s prior to
this payment?
DATE
AMT
PARTIAL- Directive number for 15 2 Numeric (3), (39),
WITHDRAWAL- the partial withdrawal (40)
DIRECTIVE-NO
XFER-TO- Transfer benefit to 1 1 ‘Y’, ‘N’ (14)
APPROVED- another approved
FUND retirement
annuity/pension fund?
XFER-FUND- Transfer fund type 2 1 Alphanumeric (14),
TYPE (15),
REGIS-NO registration number (15), (31)
TRANSFER- The name of the fund 120 1 Free Text (1), (2),
FUND where money was (15)
transferred
AMOUNT the transferee fund (15)
Provident
Preservation Fund
vested rights plus
Provident
Preservation Fund
value (In respect of
IBIR-006 Rev 6.501 Page 4-51


EMAIL Transferee Fund (to
be used when SARS
Recognition of
Transfer of funds)
WORK (Including dialling (15)
code) of Transferee
Fund/Insurer (to be
used when SARS
Recognition of
Transfer of funds)
Transferee Fund (to (15)
be used when SARS
Recognition of
Transfer of funds)
ONE-THIRD- One third 15 1 Numeric (3), (4),
COMMUTE commutation on (17)
retirement preceding
death
DATE-DEATH Date of death 8 1 CCYYMMDD (6), (20)
OWN Taxpayer’s own 15 1 Numeric (3), (4),
CONTRIBUTION contributions plus (21)
interest
PURCHASED- Member or fund 1 1 Alphanumeric (36)
ANNUITY- purchased an
‘Y’ or ‘N’
INDICATOR annuity/pension
indicator
ANNUITY- Annuity/Pension 20 4 Alphanumeric (1), (2),
POLICY-NO policy number (5), (36)
ANNUITY-AMT Amount utilised to 15 4 Numeric (3),(36)
purchase
annuity/pension
ANNUITY-TYPE Type of annuity 1 4 ‘G’ or ‘L’ (56)
purchased
ANNUITY- Name of registered 120 4 Free Text (1), (2),
INSURER long term insurer (5), (36)
where annuity/pension
was purchased
ANNUITY-INS- E-mail address of long 50 4 Alphanumeric (34) (36)
EMAIL term insurer (to be
used when SARS
Recognition of
purchase
annuity/pension)
IBIR-006 Rev 6.501 Page 4-52


REGIS-INS-NO Insurer number (Also (32), (36)
License Number)
TEL-WORK (Including dialling (36)
code) of long term
insurer (to be used
when SARS does not
receive the
Recognition of
purchase
annuity/pension)
ANNUITY-INS- Cell number of long 20 4 Alphanumeric (1), (2),
CELL term insurer (to be (36)
used when SARS
Recognition of
purchase
annuity/pension)
ANNUITY- In the case of death 120 4 Alphanumeric (1), (2),
SURNAME- before retirement (5), (37)
NOMINEE where an annuity is
purchased on behalf
of the beneficiary /
dependant / nominee
in whose name the
annuity is purchased
ANNUITY- The first names of the 90 4 Alphanumeric (1), (2),
NAMES- beneficiary / (5), (37)
NOMINEE dependant / nominee
in whose name the
ANNUITY-DOB- The date of birth of 8 4 Numeric (5), (6),
NOMINEE the beneficiary / (37)
dependant / nominee
in whose name the
ID-NO-NOMINEE The ID number of the 13 4 Numeric (10), (37)
beneficiary /
dependant / nominee
in whose name the
ANNUITY- The Passport No / 18 4 Alphanumeric (1), (2),
OTHER-ID-NO- Permit No of the (10), (37)
NOMINEE beneficiary /
dependant / nominee
in whose name the
dependant / nominee
IBIR-006 Rev 6.501 Page 4-53


in whose name the
FUND-PAYING- Is fund paying for 1 1 Alphanumeric (36)
ANNUITY- annuity/pension
‘Y’ or ‘N’
INDICATOR
REMAINING- Remaining amount in 15 1 Numeric (3), (36)
ANNUITY- fund to purchase
AMOUNT annuity/pension
SPECIAL-COND- State if the purchase 120 1 Alphanumeric (1), (2),
INSTR of the annuities (5)
are/transfer of the
benefit is subject to
applicable add
rules)
Sector fund
Sector fund
PUBLIC- attributed to the period (29)
SECTOR-FUND of membership in the
public sector fund (full
benefit)
TRANSFER- transferred from (29)
PUBLIC-SECTOR Public Sector fund to
FUND approved fund
SECTOR-FUND- directive number for
TRF-DIR-NO the original transfer
APPROVED-
FUND
CURR-FUND- Was the above benefit 1 1 Alphanumeric (5), (42)
RECEIVE-PSF- received directly from
‘Y’, ‘N’ or
IND a Public Sector Fund?
blank
PREV-FUND- If “No”, did the 1 1 Alphanumeric (5), (43)
RECEIVE-PSF- previous Fund receive
‘Y’, ‘N’ or
IND benefit from Public
blank
Sector Fund
ADDRESS- address
ADMINISTRATOR
IBIR-006 Rev 6.501 Page 4-54


TAXED-TRANSF- Taxed transfer non- 15 1 Alphanumeric (3), (4)
SPOUSE
DATE-DIVORCE- Date of Divorce Order 8 1 CCYYMMDD (6)
ORDER
IND
‘Y’, ‘N’ or
blank
CERTIFICATE-OF Is the certificate of 1 1 Alphanumeric (5), (50),
RESIDENCE- residence attached? ‘Y’, ‘N’ or (51)
ATTACHED blank
EMIGR-WITHD- Was an application for 1 1 Alphanumeric (5), (46)
APPL-SUBM-IND emigration recognised
‘Y’, ‘N’ or
by the Reserve Bank?
blank
EMIGR-WITHD- Is proof of a valid Tax 1 1 Alphanumeric (5), (46)
TCC-IND Clearance Certificate
‘Y’, ‘N’ or
attached?
blank
EMIGR-WITHD- Is the certificate of 1 1 Alphanumeric (5), (46)
PERM-RES-IND residence of the new
‘Y’, ‘N’ or
country of residence
blank
attached?
EMIGR-DATE Please state date of 8 1 CCYYMMDD (46), (49)
emigration
CESS-RESID- Certificate of 1 1 Alphanumeric (5), (54)
CERT-IND residence
‘Y’, ‘N’ or
blank
CESS-RESID- Document confirming 1 1 Alphanumeric (5), (54)
DOC-IND cessation of residence
‘Y’, ‘N’ or
blank
CESS-RESID- Date of cessation of 8 1 CCYYMMDD (49), (54)
DATE SA residence
VISA-ISSUED- Was the visa issued in 1 1 Alphanumeric (5), (47)
IND terms of paragraph (b)
‘Y’, ‘N’ or
or (i) of the definition
blank
of visa in section 1 of
the Immigration Act,
no 13 of 2002?
VISA-EXPIRED- Did the visa expire? 1 1 Alphanumeric (5), (47)
IND
‘Y’, ‘N’ or
blank
VISA-EXPIRED- Did the member exit 1 1 Alphanumeric (5), (47)
EXIT-SA-IND South Africa?
‘Y’, ‘N’ or
blank
IBIR-006 Rev 6.501 Page 4-55


every respect
indicator
Remarks:
1. Blank-padded
2. Left-justified
be set to zero if not provided.
CC is the century
YY is year
MM is month
DD is day in month
8. Amount is required. The two rightmost digits denote Cents. The remainder denote the Rand
amount. The gross amount of lump sum payment may be zero in cases where the member
elects to utilise the gross amount of total benefit to purchase annuities, meaning no gross
amount of lump sum payment is taken.
9. A unique serial identifier is allocated by the REQUESTOR. This identifier must be alphanumeric
and may not be repeated in any subsequent directive request. This identifier is also used to
associate benefit details records from the benefit details file to this request.
tax calculations to be incorrect and a loss to the fiscus.
taxpayer. A reason must be provided for the omission. NOTE: If the taxpayer is registered and
the application is submitted without a tax number the directive will be declined. If provided, the
fund must apply the modulus 10 test to ensure it is a valid tax reference number (See Annexure
A).
13. Reason codes for this application may be found in Appendix A.
14. This field contains Y if the benefit was transferred to another approved retirement annuity fund
before retirement. The transfer fund type may only be Retirement Annuity fund (03)
15. These fields are mandatory. They must be specified if the member has elected to transfer the
benefit to another retirement annuity fund before retirement. If the name and number used on
the tax directive application form do not match the information on the FSCA list, the tax directive
application will be declined
16. The fund type may only be Retirement Annuity fund (03)
17. The amount the taxpayer would have derived for the commutation of one-third of the retirement
annuity to which he or she would have become entitled from the fund if he or she had retired
from the fund, had he or she retired the day preceding his or her death. Must only be provided
if the date of accrual is prior to 1 October 2007.
IBIR-006 Rev 6.501 Page 4-56

18. The reason for creating the fund may be one of the following:
02 - Approved fund
99 - Other fund
19. Amount rounded to the nearest Rand value
20. If the reason for the directive request is ‘Death’ then the date of death must be provided
21. If the reason for the directive request is ‘Death’ then the taxpayer’s own contributions plus the
accumulated interest, to the time of death, must be provided. Must only be provided if the date
of accrual is prior to 1 October 2007.
22. This is a mandatory field when funds are transferred and/or annuities are purchased, and when
supplied, must contain information which is in a valid e-mail address format. (This note is not
used anymore)
25. Total value of annuity includes the lump sum payable plus the remaining two-thirds payable over
the life of the policy.
27. The actual date the taxpayer joined the fund must be provided.
28. The gross lump sum amount includes the amount deemed to have accrued in respect of
paragraph 2(1)(b)(iA) (divorce) of the Second Schedule.
29. These fields must only be completed where a benefit was transferred on or after 1 March 2006
from a Public Sector Fund (pension fund as contemplated in paragraph (a) or (b) of the
definition of ‘pension fund’ in section 1) to an Approved fund (a fund as contemplated in
paragraph (c) of the definition of pension fund in section 1 (approved fund).
Please note where one of the abovementioned fields are supplied the other fields must
also be supplied. (PUBLIC-SECTOR-FUND-DATE-FROM, PUBLIC-SECTOR-FUND-
DATE-TO, AMOUNT-PUBLIC-SECTOR-FUND, DATE-AMOUNT-TRANSFER-PUBLIC-
SECTOR FUND)
30. This is a mandatory field. If an E-mail addresses it must be in a valid format.
and must be provided in the format 12/8/8888888/999999, where 888888 is the registered fund
or registered umbrella fund number and 999999 is the participating employer number. Approved
funds must only use the FSCA number in the correct format. If the FSCA number does not
consist of 7 digits after the 12/8/, zeroes must be inserted in front of the number to avoid the
decline of the directive. If the zeroes are entered after the FSCA number it will not match the
validation and the application will be declined. . If the name and number used on the tax
directive application form do not match the information on the FSCA list, the tax directive
application will also be declined.
32. This is the registration number, as allocated by the FSCA (Financial Services Conduct Authority)
(Also referred to as a Life License Number), and must be provided in the format 10/10/1/
followed by 4 digits. If the FSCA no does not consist of 4 digits after the 10/10/1/, zeroes must
be inserted in front of the number to avoid the decline of the directive, e.g. 10/10/1/0004). If the
zeroes are entered after the FSCA registered insurer number it will not match the validation and
the application will be declined.
IBIR-006 Rev 6.501 Page 4-57

35. This is a mandatory field when funds are transferred, and when supplied, must contain
36. Benefit purchased indicator and fund paying annuity indicator can both be set to ‘Y’ or ‘N’.
➢ If PURCHASED-ANNUITY-INDICATOR is set to ‘Y’ :
Amount utilised to purchase annuity/pension
Name of insurer where annuity/pension was purchased
E-mail address of insurer
FSCA Registered Insurer Number (Also referred to as a Life License Number (starts
with 10/10/1/followed by 4 digits e.g. 10/10/1/0004).
Telephone number (Including dialling code) of insurer
Cell number of insurer
➢ If FUND-PAYING-ANNUITY-INDICATOR is set to ‘Y’ :
Remaining fund amount is compulsory .
37. In the case of member’s death before retirement and where the fund purchased an annuity in the
name of a beneficiary / dependant / nominee , the following fields are mandatory
ANNUITY-SURNAME-NOMINEE
ANNUITY-NAMES-NOMINEE
ANNUITY-DOB-NOMINEE
ID-NO-NOMINEE
ANNUITY-OTHER-ID-NO-NOMINEE
ANNUITY-TAX-REF-NO-NOMINEE
38. Must be “Yes” if the member took a partial withdrawal amount from this benefit in the previous
Fund prior to this payment.
39. Mandatory if the member took a partial withdrawal amount from this benefit in the previous Fund
prior to this payment.
originally issued for the partial withdrawal/resignation. A finalised directive must exist for the
Approved Fund, and a benefit was subsequently transferred from the 1st Approved Fund to the
current Approved Fund. Complete only if the benefit was transferred to the 2nd Approved Fund
on or after 1 March 2018. (The original amount attributed to the period of membership in the
public sector fund (full benefit) was supplied).
(full benefit) is supplied). Therefore it must be ‘Yes’ if the benefit was received directly from a
44. This field must only be provided if this benefit was transferred from a provident fund, and contains
the total provident fund contributions by member up to 1 March 2016, excluding profits and
IBIR-006 Rev 6.501 Page 4-58

interest. It must be set to 0 if not provided. This amount must be limited to the total value of full
annuity.
45. This field must only be provided if this benefit was transferred from a provident fund, and contains
the total provident fund contributions after 1 March 2016, excluding profits and interest. This
amount must be limited to the total value of full annuity.
46. These fields must only be provided when the reason for directive is ‘Emigration Withdrawal’, and
may only be submitted via eFiling. Reject the record when provided and not submitted via
eFiling.
47. These fields must only be provided when the reason for directive is ‘Withdrawal due to Visa
Expiry’, and may only be submitted via eFiling. Reject the record when provided and not
filled.
49. Optional field and contains blanks if not provided. If provided, it must be fully provided in the form
of CCYYMMDD, where:
CC is the century
YY is the year
MM is the month
provident fund. This is the directive number i.e. IRP3 number allocated by the ITS, in respect of
the directive originally issued for the transfer from pension fund (after tax amount) to the
provident fund before 1 March 2021. A finalised directive must exist for the Directive ID as
supplied by the external agent.
issued for the public sector fund original transfer. A finalised directive must exist for the Directive
ID as supplied by the external agent.
54. These fields must only be provided when the reason for directive is ‘Cessation of SA Residence’,
and may only be submitted via eFiling. Reject the record when provided and not submitted via
eFiling.
4.2.4.8.3 Directive Request FORM C Trailer Record

section.
Table 4-19: Directive Request FORM C Trailer Record Layout
IBIR-006 Rev 6.501 Page 4-59


SEC-ID File section identifier 1 1 ‘T’ (1), (2)
REC-NO Number of directive requests 8 1 Numeric (1), (2), (3)
in this file
FULL-RA- Aggregate of FULL-RA- 20 1 Numeric (1), (2), (4)
TRANSFER- Aggregate of TRANSFER- 20 1 Numeric (1), (2), (4)
AMOUNT-SUM AMOUNT fields in the file
DIVORCE- Aggregate of DIVORCE- 20 1 Numeric (1), (2), (4)
SPOUSE- SPOUSE-AMOUNT fields in
AMOUNT-SUM the file
PUBLIC- PUBLIC-SECTOR-FUND
SECTOR- fields in the file
FUND-SUM
ANNUITY-AMT- Aggregate of ANNUITY-AMT 20 1 Numeric (1), (2), (4)
PARTIAL- Aggregate of PARTIAL- 20 1 Numeric (1), (2), (4)
WITHD- WITHDRAWAL-AMT fields in
AMOUNT-SUM the file
CONTR-SUM CONTR fields in the file
CONTR- CONTR-AFTER-20160301
AFTER- fields in the file
20160301-SUM
Remarks:
1. Zero-filled
2. Right-justified
file integrity.
4.2.4.9 Directive Request FORM E File

This file contains the details of FORM E directive requests.
The file will contain directive requests pertaining to any number of annuities managed by the REQUESTOR.
Refer to section 6.4 for the minimum information required on FORM E directive applications and the
4.2.4.9.1 Directive Request FORM E Header Record

Table 4-20: Directive Request FORM E Header Record Layout
IBIR-006 Rev 6.501 Page 4-60


h r
INFO-TYPE Information type 8 1 ‘FORME’ (1), (2)
CTL
identification
VER-NO Interface version 8 1 ‘7’ ‘6’ (1), (4), (5)
number
creation hhmmss
Type
Remarks:
1. Blank-padded
2. Left-justified
4. Right-justified
CC is the century
YY is the year
MM is the month
hh is hours
mm is minutes
ss is seconds
to the production database. Alternatively, the file must be rejected
IBIR-006 Rev 6.501 Page 4-61

4.2.4.9.2 Directive Request FORM E Data Record

This data record contains FORM E directive requests.
FORM E directive requests must be submitted when a person has reached retirement age and wishes to
exercise benefits accrued in a retirement annuity policy.
The format of each FORM E data record is provided in the table below.
Table 4-21 Directive Request FORM E Data Record Layout

number (8)
number
(19)
number (28)
FUND-NUMBER Approved fund 11 1 Numeric (27)
number
INSURER-FSCA- FSCA Registered 12 1 Alphanumeric (1), (2),
REGIS-NO Insurer number (Also (24)
License Number)
REASON
OTHER-FUND- If the fund/insurer has 30 1 Alphanumeric (30)
CREATE- been indicated as
REASON-DESC ‘Other’, description of
‘Other’ must be
provided
ADDRESS
CODE
CODE (19)
number (19)
PERSON fund (19)
number
is not provided
IBIR-006 Rev 6.501 Page 4-62


reference number is
is ‘Other’
number
TP-OTHER-ID Taxpayer Passport No 18 1 Alphanumeric (1), (2),
/ Permit No / Trust (9)
Deed No
Origin
TP-POLICY-NO Retirement 15 1 Alphanumeric (1), (2)
annuity/pension policy
number
TP-DOB Member date of birth / 8 1 Numeric (6)
date of registration
TP-SURNAME Taxpayer surname / 120 1 Alphanumeric (1), (2)
Trust Name
(Individuals only)
(Individuals only)
TP-RES- Residential address 35 4 Alphanumeric (1), (2)
ADDRESS
TP-RES-CODE Residential postal 10 1 Alphanumeric (1), (2)
code
TP-POST- Postal address 35 4 Alphanumeric (1), (2)
ADDRESS
TP-POST-CODE Postal code 10 1 Alphanumeric (1), (2)
INCOME income for the (15) (30)
applicable tax year
SUM sum payment (21)
(including amount
attributed to non-
member (divorced
spouse ))
LUMP-SUM- Lump sum accrual 8 1 CCYYMMDD (6) (19)
ACCRUAL-DATE date
FULL-RA-VALUE Total value of full 15 1 Numeric (3), (4),
annuity (16) (19)
ADDRESS- address
ADMINISTRATOR
IBIR-006 Rev 6.501 Page 4-63


BENEFIT- Benefit payable to 1 1 ‘1’, ‘2’ (18)
PAYABLE-TO member / Former
member or next
generation Annuitant
BENEFIT- Was any value or part 1 1 ‘Y’, ‘N’ (20)
COMMUTED- of the annuity or the
BEFORE retirement interest
commuted before
RET-INT-AT-RET- Retirement Interest at 15 1 Alphanumeric (3), (4)
DATE Retirement Date
ID-ORIG- ID number of original 13 1 Numeric (9)
MEMBER member
OTHER-ID-ORIG- Other ID number of 18 1 Alphanumeric (1), (2),
MEMBER original member (9)
NAME-ORIG- Name of original 120 1 Alphanumeric (1), (2)
MEMBER member
XFER-TO- Transfer benefit to 1 1 ‘Y’, ‘N’ (20)
INSURER another long term
Insurer
TRF-FUND-NAME Registered name of 120 1 Free Text (1), (2),
the transferee Insurer (26)
TRF-FSCA- FSCA Registered 12 1 Alphanumeric (1), (2),
REGIS-INS-NO Insurer number (Also (24)
License Number) of
the transferee Insurer
TRF-AMT Amount transferred to 15 1 Numeric (3), (4),
another fund before (23)
retirement
EMAIL transferee Insurer (to
be used when SARS
Recognition of
Transfer of funds)
TRF-FUND-TEL- Telephone number 20 1 Alphanumeric (1),
WORK (Including dialling (2), (26)
code) of transferee
Insurer (to be used
when SARS does not
receive the
Recognition of
Transfer of funds)
transferee Insurer (to (26)
be used when SARS
Recognition of
Transfer of funds)
IBIR-006 Rev 6.501 Page 4-64


PURCHASED- Was any portion of the 1 1 Alphanumeric (20)
ANNUITY- benefit used to
‘Y’ or ‘N’
INDICATOR purchase an
annuity/pension for a
nominee(s)
ANNUITY- Surname of nominee / 120 4 Alphanumeric (1), (2),
SURNAME- Trust Name (25)
NOMINEE
ANNUITY- First name(s) of 90 4 Alphanumeric (1), (2),
NAMES- nominee (Individuals (25)
NOMINEE only)
ID-NOMINEE ID number of nominee 13 4 Numeric (9), (25),
(Individuals only)
ANNUITY- Passport No / Permit 18 4 Alphanumeric (1), (2),
OTHER-ID-NO- No / Trust Deed No of (9), (25),
NOMINEE nominee
Other ID No of
nominee / Trust Deed
No
dependant / nominee
in whose name the
ANNUITY- Annuity/pension policy 20 4 Alphanumeric (1), (2),
POLICY-NO- number (5), (25)
NOMINEE
AMOUNT- The amount of the 15 4 Numeric (3), (4),
NOMINEE annuity/pension (25)
purchased for the
nominee
ANNUITY-TYPE- Type of annuity 1 4 ‘G’ or ‘L’ (34)
NOMINEE purchased for the
nominee
ANNUITY- Name of registered 120 4 Free Text (1), (2),
INSURER- insurer where (5), (25)
NOMINEE annuity/pension was
purchased
ANNUITY-INS- E-mail address of 50 4 Alphanumeric (23), (25)
EMAIL-NOMINEE Transferee
Fund/Insurer (to be
used when SARS
Recognition of
purchased
annuity/pension)
REGIS-INS-NO- Insurer number (Also (24), (25)
NOMINEE referred to as a Life
IBIR-006 Rev 6.501 Page 4-65


License Number)
(Nominee/Beneficiary)
TEL-WORK- (Including dialling (25)
NOMINEE code) of Transferee
Fund/Insurer (to be
used when SARS
Recognition of
purchased
annuity/pension)
ANNUITY-INS- Cell number of 20 4 Alphanumeric (1), (2),
CELL-NOMINEE Transferee (25)
Fund/Insurer (to be
used when SARS
Recognition of
purchased
annuity/pension)
SPECIAL-COND- State if the purchase 120 1 Alphanumeric (1), (2),
INSTR of the annuities (5)
are/transfer of the
benefit is subject to
applicable add
rules)
IND
blank
CERTIFICATE-OF Is the certificate of 1 1 Alphanumeric (5), (31),
RESIDENCE- residence attached? ‘Y’, ‘N’ or (33)
ATTACHED blank
‘Y’, ‘N’ or
blank
membership of the
fund?
CONTRIB-FUND- months services were
MONTHS rendered while
contributing to the
fund
SRV-REND- Total number of 4 1 Numeric (31), (32)
INSIDE-REP- months services were
MONTHS rendered inside the
Republic while
contributing to the
fund
OUTSIDE-REP- months services were
MONTHS rendered outside the
IBIR-006 Rev 6.501 Page 4-66


Republic while
contributing to the
fund
every respect
indicator
Remarks:
1. Blank-padded
2. Left-justified
be set to zero if not provided
CC is the century
YY is the year
MM is the month
8. A unique serial identifier is allocated by the REQUESTOR. This identifier must be alphanumeric
and may not be repeated in any subsequent directive request. This identifier is also used to
associate benefit details records from the benefit details file to this request
9. One and only one of these fields must be supplied. The Passport No / Permit No / Trust Deed
No other ID number shall only be specified if the taxpayer does not have a South African ID
number. SA ID number must not be entered as ‘Passport No / Permit No / Trust Deed No’
‘other ID number’ as it causes the tax calculations to be incorrect and a loss to the fiscus.
taxpayer. A reason must be provided for the omission. NOTE: If the taxpayer is registered and
the application is submitted without a tax number the directive will be declined. If provided, the
fund must apply the modulus 10 test to ensure it is a valid tax reference number (See Annexure
A).
12. Reason codes for this application may be found in Appendix A
13. Amount rounded to the nearest Rand value
and benefits, interest, annuities, share of profits, rental income, compensation, honorarium. Is
mandatory if the date of accrual is prior to 1 March 2009.
16. Where the reason for directive is ‘Par (c) Living Annuity Commutation’ the Total value of annuity
must be the same as the lump sum benefit payable
IBIR-006 Rev 6.501 Page 4-67

18. Indicates if the benefit is payable:

1 – Member / Former Member
2 – Next Generation Annuitant
19. This is a mandatory field. E-mail addresses it must be in a valid format.
20. Value can be only ‘Y’ or ‘N’, will be defaulted to ‘Y’ if not provided
21. The gross amount of lump sum payment may be zero in cases where the member elects to utilise
the gross amount of total benefit to purchase annuities, meaning no gross amount of lump sum
payment is taken.
(Also referred to as a Life License Number) and must be provided in the format 10/10/1/ follows
by 4 digits. If the FSCA registered insurer number does not consist of 4 digits after the 10/10/1/,
zeroes must be inserted in front of the number to avoid the decline of the directive, e.g.
10/10/1/0004. If the zeroes are entered after the FSCA registered insurer number it will not
match the validation and the application will be declined. If the FSCA registered insurer number
is provided, the fund approval number and FSCA registration number must be blank.
25. Benefit purchased indicator may be set to either ‘Y’ or ‘N’.
➢ If PURCHASED- ANNUITY-INDICATOR is set to ‘Y’ :
Surname of nominee / Trust Name
First name(s) of nominee (Individuals only)
ID No of nominee or Other ID/Trust Deed No of Nominee
Income Tax Reference Number of Nominee
Annuity/pension amount
Name of registered long term insurer (Must match FSCA list to the letter)
E-mail address of long term insurer receiving the amount
FSCA Registered Insurer Number (starts with 10/10/1/4 digits, e.g. 10/10/1/0004)
Telephone number (Including dialling code) of long term insurer
Cell number of long term insurer
must also be supplied, except if the nominee is a Trust, then the First name(s) of
nominee will be blank.
Please note that only one annuity may be purchased for a Trust.
26. Benefit transfer indicator may be set to either ‘Y’ or ‘N’.
➢ If XFER-TO-INSURER indicator is set to ‘Y’ :
Name of registered long term insurer (Must match FSCA list to the letter)
FSCA Registered Insurer Number (starts with 10/10/1/4 digits, e.g. 10/10/1/0004)
Transfer amount
IBIR-006 Rev 6.501 Page 4-68

E-mail address of long term insurer receivig the amount

Telephone number (Including dialling code) of long term insurer
Cell number of long term insurer
27. The approved fund number allocated by SARS and must only be used if the Public Sector Fund
does not have an FSCA number. This number must be provided if the fund is a Public sector
fund and the fund requesting the directive does not have an FSCA registration number. If the
Public Sector Fund is registered with the FSCA the FSCA number must be used instead of the
approved fund number. Approved funds must only use the FSCA registration number. Refer
to remark 28.
28. This is the registration number of the fund requesting the directive, as allocated by the FSCA
(Financial Services Conduct Authority), and must be provided in the format
12/8/8888888/999999, where 888888 is the registered fund or registered umbrella fund number
and 999999 is the participating employer number. Approved funds must only use the FSCA
number in the correct format. If the FSCA number does not consist of 7 digits after the 12/8/,
zeroes must be inserted in front of the number to avoid the decline of the directive. If the
zeroes are entered after the FSCA number it will not match the validation and the application
will be declined. If the fund approval number is provided, the FSCA registration number and
FSCA registered insurer number must be blank. If the name and number used on the tax
directive application form do not match the information on the FSCA list, the tax directive
application will also be declined.
02 - Approved fund
03 - Insurer
99 - Other
30. If the fund/insurer has been indicated as ‘Other’, please specify the description of ‘Other’ and
annual income must be provided.
filled.
35. This is a mandatory field if a Passport No / Permit No / Trust Deed No is captured. May not be
captured if a South African Identity Number is captured. The value will be validated against the
list of valid codes as specified in Appendix A.
4.2.4.9.3 Directive Request FORM E Trailer Record

section.
Table 4-22: Directive Request FORM E Trailer Record Layout

SEC-ID File section identifier 1 1 ‘T’ (1), (2)
IBIR-006 Rev 6.501 Page 4-69


REC-NO Number of directive requests 8 1 Numeric (1), (2), (3)
in this file
FULL-RA- Aggregate of FULL-RA- 20 1 Numeric (1), (2), (4)
RET-INT-AT- Aggregate of RET-INT-AT- 20 1 Numeric (1), (2), (4)
RET-DATE RET-DATE fields in the file
NOMINEE NOMINEE fields in the file
Remarks:
1. Zero-filled
2. Right-justified
file integrity
4.2.4.10 ROT01 File

Refer to Section 6.4 for this minimum information required on the ROT01 form and the validation rules
applied by the SARS system when processing these requests.
4.2.4.10.1 ROT01 Header Record

Table 4-23: ROT01 Header Record Layout
Name Description Lengt Occ Validation Remarks

h ur
INFO-TYPE Information type 8 1 ‘ROT01’ (1), (2)
CTL
GEN-TIME Date and time of file creation 14 1 CCYYMMDDh (7)
hmmss
Remarks:
1. Blank-padded
2. Left-justified
IBIR-006 Rev 6.501 Page 4-70


4. Right-justified
CC is the century
YY is the year
MM is the month
hh is hours
mm is minutes
ss is seconds
4.2.4.10.2 ROT01 Data Record

This data record contains the ROT01 form, submitted when the receiving fund submits a Recognition of
Transfer of funds (transfers a benefit or portion of a benefit before retirement) to SARS.
The format of each ROT01 data record is provided in the table below.
Mandatory fields are specified in the introduction to this request.
Table 4-24: ROT01 Data Record Layout

REQ-SEQ-NUM ROT01 ID number 20 1 Alphanumeric (1), (2),
(7)
FUND-NAME Registered name 120 1 Free Text (1), (2)
(Receiving Fund)
SURNAME- Surname of contact person 120 1 Alphanumeric (1), (2)
CONTACT- (Receiving Fund)
PERSON
FIRST-NAMES- First Names of contact 100 1 Alphanumeric (1), (2)
CONTACT- person (Receiving Fund)
PERSON
TEL-NO- Tel Number of contact 15 1 Alphanumeric (1), (2)
CONTACT- person (Receiving Fund)
PERSON
CELL-CONTACT- Cell Number of contact 15 1 Alphanumeric (1), (2)
PERSON person (Receiving Fund)
EMAIL-ADDRESS- Emaiil address of contact 50 1 Alphanumeric (13)
ADMINISTRATOR person (Receiving Fund)
IBIR-006 Rev 6.501 Page 4-71


FUND-TYPE Transferee fund type 2 1 Alphanumeric (9)
FUND-CREATED- Transferee fund created 2 1 Alphanumeric (10)
REASON reason
DIRECTIVE-NO Directive number of transfer 15 1 Numeric (3), (14)
IT-REF-NO Taxpayer’s Income Tax 10 1 Numeric (11)
reference number (Original
member)
(Original member)
Permit No Other ID (6)
(Original member)
PASSPORT- Taxpayer Passport Country 3 1 Alphanumeric (21)
COUNTRY / Country of Origin
(Original member)
TP-SURNAME Taxpayer surname (Original 120 1 Alphanumeric (1), (2)
member)
TP-INITS Taxpayer initials (Original 5 1 Alphanumeric (1), (2)
member)
(Original member)
directive was requested
DATE-OF- Date of withdrawal/transfer 8 1 CCYYMMDD (5)
ACCRUAL from transferring fund
TP-EMAIL- Taxpayer email address 50 1 Alphanumeric (13)
ADDRESS
TP-CONTACT-NO Taxpayer contact number 15 1 Alphanumeric (1), (2)
TRANSFERRED- The amount to be 15 1 Numeric (3), (8),
AMOUNT transferred reflected on the (20)
directive
ACTUAL- The actual amount the fund 15 1 Numeric (3), (8)
TRANSFERRED- received
AMOUNT
REASON- Reason for the difference 120 1 Alphanumeric (1), (2),
DIFFERENT- between the directive and (4), (20)
AMOUNT actual amount transferred
ADDITIONAL- Any additional amount 15 1 Numeric (3), (19),
AMOUNT following directive issued (20)
date
FUND-NUMBER Public Sector fund must 11 1 Numeric (1), (2),
provide an Approved fund (4), (15),
number (18)
FSCA-REGIS-NO Approved Fund must 19 1 Alphanumeric (1), (2),
provide FSCA registration (4), (16),
number (18)
IBIR-006 Rev 6.501 Page 4-72


MEMBER-NO Membership number in 20 1 Alphanumeric (1), (2),
transferee fund (4)
IND information furnished is true
and correct in every respect
Remarks:
1. Blank-padded
2. Left-justified
CC is the century
YY is year
MM is month
DD is day in month
number must not be entered as ‘Passport No / Permit No’ ‘other ID number’.
and may not be repeated in any subsequent directive request. This number must start with
‘ROT01’.
8. The two rightmost digits denote Cents; the remainder denotes the Rand amount. The value
must be provided.
01 - Provident Fund
02 - Pension Fund
02 - Approved fund
99 - Other fund
11. The Income Tax reference number must be provided. If this number is not available, the value
must be set to zero. If provided, the fund must apply the modulus 10 test to ensure it is a valid
tax reference number (See Annexure A).
CC is the century
YY is year
13. This is a mandatory field and must contain information which is in a valid e-mail address format.
IBIR-006 Rev 6.501 Page 4-73

originally issued by the transferring fund, for funds transferred. A finalised directive must exist
for the Directive Number as supplied by the fund that applied for the directive.
15. The approved fund number allocated by SARS. This number must be provided if the fund is a
Public sector fund. Approved funds must only use the FSCA registration number. Refer to
remark 16.
Authority), and must be provided in the format 12/8/8888888/999999, where 888888 is the
registered fund or registered umbrella fund number and 999999 is the participating employer
number. Approved funds must only use the FSCA number in the correct format. If the FSCA
number does not consist of 7 digits after the 12/8/, zeroes must be inserted in front of the
number to avoid the decline of the directive. If the zeroes are entered after the FSCA number it
will not match the validation and the application will be declined. If the name and number used
on the tax directive application form do not match the information on the FSCA list, the tax
directive application will also be declined.
17. If ‘No’, the ROT will be declined. If ‘Yes’ the capturer declares that all the information provided
on the application form is correct and can be liable for any loss to the fiscus due to incorrect
information provided.
18. One and only one of the following fields must be provided:
• Approved fund number
• FSCA registration number
20. The receiving fund must obtain the information from the fund transferring the benefit.
4.2.4.10.3 ROT01 Trailer Record

section for a file containing ROT01 requests.
Table 4-25: ROT01 Trailer Record Layout

REC-NO Number of requests in this file 8 1 Numeric (1), (2),
(3)
TRANSFERRED- The aggregate of 16 1 Numeric (1), (2),
AMOUNT-SUM TRANSFERRED-AMOUNT fields (4)
in the file
ACTUAL- The aggregate of ACTUAL- 16 1 Numeric (1), (2),
TRANSFERRED- TRANSFERRED-AMOUNT fields (4)
AMOUNT-SUM in the file
ADDITIONAL- The aggregate of ADDITIONAL- 16 1 Numeric (1), (2),
Remarks:
1. Zero-filled
2. Right-justified
IBIR-006 Rev 6.501 Page 4-74

integrity
4.2.4.11 ROT02 File

Refer to Section 6.4 for this minimum information required on the ROT02 form and the validation rules
applied by the SARS system when processing these requests.
4.2.4.11.1 ROT02 Header Record

Table 4-26: ROT02 Header Record Layout

h ur
INFO-TYPE Information type 8 1 ‘ROT02’ (1), (2)
CTL
GEN-TIME Date and time of file creation 14 1 CCYYMMDDh (7)
hmmss
Remarks:
1. Blank-padded
2. Left-justified
4. Right-justified
CC is the century
YY is the year
MM is the month
DD is the day of the month
hh is hours
mm is minutes
ss is seconds
IBIR-006 Rev 6.501 Page 4-75

4.2.4.11.2 ROT02 Data Record

This data record contains the ROT02 form, submitted when the receiving fund submits a Recognition of
GN18 purchase of member/beneficiary owned pension (purchase pension from a transferee fund to the
receiving Insurer) to SARS.
The format of each ROT02 data record is provided in the table below.
Mandatory fields are specified in the introduction to this request.
Table 4-27: ROT02 Data Record Layout

REQ-SEQ-NUM ROT02 ID number 20 1 Alphanumeric (1), (2),
(7)
INSURER-NAME Registered name (Receiving 120 1 Free Text (1), (2)
Insurer)
SURNAME- Surname of contact person 120 1 Alphanumeric (1), (2)
CONTACT- (Receiving Insurer)
PERSON
FIRST-NAMES- First Names of contact 100 1 Alphanumeric (1), (2)
CONTACT- person (Receiving Insurer)
PERSON
TEL-NO- Tel Number of contact 15 1 Alphanumeric (1), (2)
CONTACT- person (Receiving Insurer)
PERSON
CELL-CONTACT- Cell Number of contact 15 1 Alphanumeric (1), (2)
PERSON person (Receiving Insurer)
EMAIL-ADDRESS- Email address of contact 50 1 Alphanumeric (11)
ADMINISTRATOR person (Receiving Insurer)
DIRECTIVE-NO Tax Directive number of 15 1 Numeric (3), (12)
transfer application
IT-REF-NO Taxpayer’s Income Tax 10 1 Numeric (3), (9)
reference number (Original
member)
(Original member)
Permit No / Trust Deed No (6)
Other ID (Original member)
TP-DOB Taxpayer Date of Birth 8 1 CCYYMMDD (5)
(Individuals) / Date of
Registration (Trusts)
(Original member)
IBIR-006 Rev 6.501 Page 4-76


TP-SURNAME Taxpayer Surname / Trust 120 1 Alphanumeric (1), (2)
Name (Original member)
TP-INITS Taxpayer Initials (To be 5 1 Alphanumeric (1), (2)
provided only for Individual
Taxpayers) (Original
member)
TP-FIRSTNAMES Taxpayer First Names (To 100 1 Alphanumeric (1), (2)
be provided only for
Individual Taxpayers)
(Original member)
directive was requested
DATE-OF- Date of 8 1 CCYYMMDD (5)
ACCRUAL retirement/death/transfer as
per directive (date of
accrual)
TP-EMAIL- Taxpayer email address 50 1 Alphanumeric (11)
ADDRESS
TP-CONTACT-NO Taxpayer contact number 15 1 Alphanumeric (1), (2)
PURCHASED- The amount reflected on the 15 1 Numeric (3), (8),
AMOUNT directive to be utilised to (20)
purchase annuity/pension
ACTUAL- The amount of benefit 15 1 Numeric (3), (8)
PURCHASED- actually received to
AMOUNT purchase annuity/pension
REASON- Reason for the difference 120 1 Alphanumeric (1), (2),
DIFFERENT- between the directive and (4), (20)
AMOUNT actual amount applied to
purchase an
annuity/pension
ADDITIONAL- Any additional amount 15 1 Numeric (3), (19),
AMOUNT following directive issued (20)
date
INSURER-FSCA- FSCA Registered Insurer 12 1 Alphanumeric (1), (2),
REGIS-NO number (Also referred to as (13)
a Life License Number)
POLICY-NO Policy number allocated by 20 1 Alphanumeric (1), (2),
insurer (15)
TAX-REF-NO- Income Tax reference 10 1 Numeric (3), (9),
BENEF number (Beneficiary) (18)
SURNAME-BENEF Surname / Trust Name 120 1 Alphanumeric (1), (2),
(Beneficiary) (18)
FIRST-NAMES- First Names (Individuals) 100 1 Alphanumeric (1), (2),
BENEF (Beneficiary) (18)
INITS-BENEF Initials (Individuals) 5 1 Alphanumeric (1), (2),
(Beneficiary) (18)
IBIR-006 Rev 6.501 Page 4-77


DOB-BENEF Date of Birth (Individuals / 8 1 CCYYMMDD (5), (18)
Date of Registration (Trusts)
(Beneficiary)
ID-NO-BENEF SA ID number (Beneficiary) 13 1 Numeric (16), (18)
OTHER-ID-NO- Passport No / Permit No / 18 1 Alphanumeric (1), (2),
BENEF Trust Deed No Other ID (16), (18)
(Beneficiary)
EMAIL-ADDRESS- Email address (Beneficiary) 50 1 Alphanumeric (4), (17),
BENEF (18)
CELL-NO-BENEF Cell Number (Beneficiary) 15 1 Alphanumeric (1), (2),
(4), (18)
DECLARATION- I declare that the information 1 1 ‘Y’, ‘N’ (14)
IND furnished is true and correct
in every respect
Remarks:
1. Blank-padded
2. Left-justified
CC is the century
YY is year
MM is month
DD is day in month
6. One and only one of these fields must be supplied. The Passport No / Permit No / Trust Deed
No other ID number shall only be specified if the taxpayer does not have a South African ID
number. SA ID number must not be entered as ‘Passport No / Permit No / Trust Deed No’
‘other ID number’.
and may not be repeated in any subsequent directive request. This number must start with
‘ROT02’.
must be provided.
must be set to zero. If provided, the fund must apply the modulus 10 test to ensure it is a valid
tax reference number (See Annexure A).
CC is the century
YY is year
11. This is a mandatory field and must be in a valid e-mail address format.
originally issued by the transferring fund, for annuities purchased. A finalised directive must
exist for the Directive Number as supplied by the fund that applied for the directive.
Authority) (Also referred to as a Life License Number), and must be provided in the format
IBIR-006 Rev 6.501 Page 4-78

10/10/1/ follows by 4 digits. If the FSCA no does not consist of 4 digits after the 10/10/1/,
zeroes must be inserted in front of the number to avoid the decline of the directive e.g.,
10/10/1/0004. If the zeroes are entered after the FSCA registered insurer number it will not
match the validation and the application will be declined.
14. If ‘No’, the application will be declined. If ‘Yes’ the capturer declares that all the information
provided on the application form is correct and can be liable for any loss to the fiscus due to
incorrect information provided.
15. This is a mandatory field and must be provided.
16. One and only one of these fields must be supplied. The other ID number shall only be specified
if the beneficiary does not have a South African ID number. SA ID number must not be
entered as ‘other ID number’.
17. This is an optional field. If provided, it must be in a valid e-mail address format.
18. This information must be provided if the original directive issued was for directive reason “Death
before/prior to retirement” (Form A&D/Form C) or “Death – Member / Former Member after
Retirement” (Form E), excluding the “Email address (Beneficiary)” and “Cell number
(Beneficiary)”, which are optional fields. First Names and Initials are mandatory only if the
beneficiary is an Individual.
20. The receiving fund must obtain the information from the fund transferring the benefit to be
utilised to purchase an annuity.
21. This is a mandatory field if a Passport No / Permit No / Trust Deed No is captured. May not be
captured if a South African Identity Number is captured. The value will be validated against the
list of valid codes as specified in Appendix A.
4.2.4.11.3 ROT02 Trailer Record

section for a file containing ROT02 requests.
Table 4-28: ROT02 Trailer Record Layout

REC-NO Number of requests in this file 8 1 Numeric (1), (2),
(3)
PURCHASED- The aggregate of PURCHASED- 16 1 Numeric (1), (2),
ACTUAL- The aggregate of ACTUAL- 16 1 Numeric (1), (2),
PURCHASED- PURCHASED-AMOUNT fields in (4)
AMOUNT-SUM the file
ADDITIONAL- The aggregate of ADDITIONAL- 16 1 Numeric (1), (2),
Remarks:
1. Zero-filled
2. Right-justified
integrity
IBIR-006 Rev 6.501 Page 4-79

4.2.4.12 Directive Query File

This file contains queries regarding the status of directive requests being processed or were processed by
the SARS system.
A REQUESTOR may only query the status of directives submitted by him/her.
4.2.4.12.1 Directive Query Header Record

Table 4-29: Directive Query Header Record Layout
Name Description Length Occ Validation Remarks

ur
INFO-TYPE Information type 8 1 ‘IRP3QRY’ (1), (2)
CTL
VER-NO Interface version number 8 1 ‘3’ (1), (5), (6)
OWN-FILE-ID Unique file identifier 14 1 Alphanume (1), (2), (7)
ric
GEN-TIME Date and time of file creation 14 1 CCYYMM (8)
DDhhmms
s
Remarks:
1. Blank-padded
2. Left-justified
3. This field is not used. It is provided for compatibility purposes with the other file headers
5. Right-justified
6. The version number increases whenever there is a change to this file layout
7. The sending system will insert an identifier to uniquely identify the file
CC is the century
YY is the year
MM is the month
hh is hours
mm is minutes
ss is seconds
database of the receiving system. If the value of this field is N, the information of this file must
be applied to the production database of the receiving system. Alternatively, the file must be
rejected.
IBIR-006 Rev 6.501 Page 4-80

4.2.4.12.2 Directive Query Data Record

The body section of the file contains multiple fixed length records, each describing directive query details.
The format of each record in the file body section is provided in the table below.
Table 4-30: Directive Query Data Record Layout

h r
REQ-SEQ-NUM Directive request ID number 20 1 Alphanumeri (1), (2), (3),
c (5)
APPL-ID Directive application ID 15 1 Numeric (4), (5)
Remarks:
1. Blank-padded
2. Left-justified
3. The directive request ID number is the same as the one specified by the REQUESTOR in the
original directive request.
4. The directive application ID is the unique ID allocated to the request by the SARS system.
5. The search for the specified directive request will be initiated using the directive application ID
(APPL-ID) first. If no record found, a search based on the directive request ID number (REQ-
SEQ-NUM), submitted by the REQUESTOR, will be initiated. The Income Tax reference
number, if provided, can also be used to identify directive requests for a specific taxpayer,
originating from the REQUESTOR. If provided, the fund must apply the modulus 10 test to
ensure it is a valid tax reference number (See Annexure A).
4.2.4.12.3 Directive Query Trailer Record

The file trailer record contains integrity check fields. The table below provides the format of the trailer
section.
Table 4-31: Directive Query Trailer Record Layout

h ur
REC-NO Number of directive queries in this file 8 1 Numeric (1), (2)
Remarks:
1. Zero-filled
2. Right-justified
IBIR-006 Rev 6.501 Page 4-81

4.2.4.13 Directive Request Validation Response File

This file type contains responses to directive request files, query files and cancellation request files received
from the REQUESTOR
The response file indicates that a request file was received and that it passed the validation rules and was
accepted for further processing or was rejected and not processed further by the SARS system.
If the received request file contains no errors then the header record of this response file will indicate
successful receipt of the file. The trailer record then indicates that no data records exist in this file. If on the
other hand, errors are detected, the header record will include an indication that the request file was rejected
and error description data records will be included. The trailer record will contain a count of the number of
error description records.
4.2.4.13.1 Directive Request Validation Response Header Record

Table 4-32: Directives Validation Response Header Record Layout

h ur
INFO-TYPE Information type 8 1 ‘IRP3RSP’ (1), (2)
EXT-SYS External system identification 8 1 ISP0901 (1), (2),
(4)
VER-NO Interface version number 8 1 ‘4’ ‘3’ (1), (5),
(6)
OWN-FILE-ID Unique file identifier 14 1 Alphanumer (1), (2),
ic (9)
GEN-TIME Date and time of file creation 14 1 CCYYMMD (7)
Dhhmmss
RESP-FILE-ID Unique file identifier of the 14 1 Alphanumer (1), (2),
file from which the response ic (10)
was generated
STATUS Source file processing status 2 1 Numeric (11)
Remarks:
1. Blank-padded
2. Left-justified
3. This field is not used. It is provided for compatibility purposes with other file headers
5. Right-justified
CC is the century
YY is the year
IBIR-006 Rev 6.501 Page 4-82

MM is the month
hh is hours
mm is minutes
ss is seconds
database of the receiving system. If the value of this field is N, the information should be
applied to the production database. Alternatively, the contents of this file must be rejected.
9. This unique number will be allocated by the SARS system for reference purposes
10. The unique file identifier supplied by the REQUESTOR in the file causing this response is
returned in this field.
11. The processing status could be one of the following:
01 - Processed successfully
02 - File totals incorrect
03 - File format error
04 - Duplicate file.
05 - Missing file(s)
06 - File size exceeded
4.2.4.13.2 Directives Request Validation Error Description Record

The record type provides a description of an error detected in any of the records in an incoming request file.
The format of each data record is provided in the table below.
Table 4-33: Directives Validation Response Error Record Layout
Name Description Lengt Occur Validation Remarks

h
SEC-ID Section identifier 1 1 ‘E’
REC-NUM Record Number 8 1 Numeric (1), (2), (3), (7)
KEY Record Key 32 1 Alphanumeric (4), (5), (6), (8)
ERROR-NO Error Number 5 1 Numeric (1), (2), (3), (9)
ERROR-TEXT Error Text 210 1 Alphanumeric (4), (5), (6), (10)
65
Remarks:
1. Zero-filled
2. Right-justified
3. Mandatory field
4. Optional field
5. Blank-padded
6. Left-justified
7. This is the record number where an error was detected. The header record will be record
number 1 whereas the first data record will be record number 2.
IBIR-006 Rev 6.501 Page 4-83

8. This is the record key where an error was detected. The key for a directive request file is the
unique request number allocated by the REQUESTOR, i.e. REQ-SEQ-NUM. If an error was
detected in the header record or in the trailer record this field will be left blank.
9. This is an error number allocated by the SARS
10. This field contains free text describing the error. To comply with the Income Tax Act of 1962 as
amended from time to time, SARS may elect not to provide a descriptive text in this field.
4.2.4.13.3 Directive Request Validation Response Trailer Record

This trailer record of the file contains file integrity check fields. The table below provides the format of the
trailer record.
Table 4-34: Directives Validation Response Trailer Record

h
SEC-ID Section identifier 1 1 ‘T’
REC-NO Number of records in 8 1 Numeric (1), (2), (3)
body
Remarks:
1. Zero-filled
2. Right-justified
3. The number of data records in the file excluding the header and trailer records
4.2.4.14 Processed Directives Response File

This file type contains results of the SARS system directives batch process and is in response to the
directive requests submitted by the REQUESTOR. The file contains the following information:
1. Finalised directives
2. Declined directives. Each declined directive is followed by one- or more associated error
description records. The error description record contains a reason for the declined request.
3. Directive requests pended for manual intervention by the applicable SARS office. The
intervention by the SARS office may result in finalisation or decline of the request. In both
cases, a subsequent response file will contain the result.
4. Responses to queries submitted by the REQUESTOR.
Responses to directive cancellation requests are written to the processed directive cancellations response
file, refer to section 4.2.4.16.
Response files are created on an ad hoc basis, as- and when the requests are processed and cleared
automatically or as a result of manual intervention.
The fields in the data records of this file constitute the actual directive (IRP3) and are combined, when
necessary, with any stop order details (IT88L form) placed on the REQUESTOR.
The REQUESTOR is obliged to act upon the IT88L details provided in the response files specified in [A1].
Unless queried a response for a directive request, which is pending manual intervention, will not be provided
until the processing of that request is finalised.
The status of directive requests, queried by the REQUESTOR will always be communicated, irrespective of
whether the directive request is finalised or pending.
Possible responses may be:
1. Directive granted
IBIR-006 Rev 6.501 Page 4-84

2. Request declined
3. Request referred for manual intervention
4.2.4.14.1 Processed Directives Response Header Record

Table 4-35: Processed Directives Response Header Record Layout

h ur
INFO-TYPE Information type 8 1 ‘IRP3DIRS’ (1), (2)
FILE-SERIES-CTL File series control field 1 1 ‘S’
OWN-FILE-ID Unique file identifier 14 1 Alphanumer (1), (2), (9)
ic
Dhhmmss
RESP-FILE-ID Unique file identifier of the file 14 1 Alphanumer (1), (2),
from which the response was ic (10)
generated
Remarks:
1. Blank-padded
2. Left-justified
3. This field is not used. It is provided for compatibility purposes with other file headers
5. Right-justified
CC is the century
YY is the year
MM is the month
hh is hours
mm is minutes
ss is seconds
IBIR-006 Rev 6.501 Page 4-85

database of the receiving system. If the value of this field is N, the information should be
applied to the production database. Alternatively, the contents of this file must be rejected.
10. The unique file identifier supplied by the REQUESTOR in the file that caused this response, will
be returned in this field. This field will be blank in the case of ad hoc response files.
11. The processing status could be one of the following:
01 - Directives response provided.
12. If ‘S’, all the responses (Data Records) are in respect of tax directive simulation requests. If ‘A’,
all the responses (Data Records) are in respect of actual tax directive requests.
4.2.4.14.2 Processed Directives Response Data Record

The body section of the file contains multiple fixed length records, each describing directive response details.
Table 4-36: Processed Directives Response Data Record Layout

REQ-SEQ-NUM Directive request ID number 20 1 Alphanumeric (3)
APPL-ID Directive application ID 15 1 Numeric (35)
IT-AREA The Income Tax area to 4 1 Alphanumeric (16)
which this taxpayer belongs
number
DIR-ID Directive ID 15 1 Numeric (11)
REQ-STATUS Request status 2 1 Alphanumeric (5)
ISSUE-DATE Date of directive issue 8 1 CCYYMMDD (15)
VALIDITY-START The start date of the validity 8 1 CCYYMMDD (15)
period of this directive
VALIDITY-END The end date of the validity 8 1 CCYYMMDD (15)
period of this directive
GROSS-AMOUNT Gross amount of lump 15 1 Numeric (12)
sum/gratuity/remuneration for
which this directive was
issued
ACCRUAL-DATE Date of accrual of lump sum 8 1 CCYYMMDD (15), (19)
SOURCE-CODE This is the lump sum source 4 1 Alphanumeric (7), (29)
code that should be used by
the Employer when
submitting the IRP5 certificate
YEAR-OF- The assessment tax year to 4 1 CCYY (7), (29)
ASSESSMENT which this tax directive
applies
PRE- Vested right pre-2 March 15 1 Numeric (6), (7)
1MARCH1998- 1998
AMT
TRF-AMT Amount Transferred 15 1 Numeric (6), (7)
IBIR-006 Rev 6.501 Page 4-86


MEM-FUND- Own contributions to a 15 1 Numeric (6), (7)
CONTR provident fund (up to 1 March
2016)
EXC-CONTRIB- Contributions not previously 15 1 Numeric (6), (7)
AMT allowed as a deduction (34)
(pension, retirement annuities
and provident after 1 March
2016)
TAXED-TRANSF- Transferred divorce benefit 15 1 Numeric (6), (7)
NON-MEMB- previously taxed
SPOUSE
EXEMPT- Amount exempt based on 15 1 Numeric (6), (7)
SERVICES services outside the Republic
AIPF-MEMBER- AIPF member transfer 15 1 Numeric (6), (7)
CONTRIBUTIONS contributions
S10-1-O-II- Amount exempt in terms of 15 1 Numeric (6), (7)
EXEMPT- section 10(1)(o)(ii)
AMOUNT
DEEMED-PROV- After tax amount as a result of 15 1 Numeric (6), (7)
FUND-CONTRIB the transfer of the pension
fund to the provident fund
(Deemed provident fund
contributions (after tax
pension benefit))
TOTAL-BENEFIT Full benefit used to purchase 15 1 Numeric (6), (7)
an annuity
TAX-RATE Tax percentage to be 2 1 Numeric (7), (9)
deducted from gross
remuneration
TAX-FREE- Tax free portion of the gross 15 1 Numeric (6), (7),
PORTION lump sum gratuity/ (20)
remuneration
GROSS- PAYE amount to be deducted 15 1 Numeric (6), (7),
AMOUNT-PAYE from gross remuneration (13)
DEDUCTION- Frequency of deducting 1 1 Alphanumeric (14)
FREQUENCY PAYE amount from gross
lump sum
gratuity/remuneration
ALLOWED- Contributions allowed as 15 1 Numeric (6), (7),
CONTRIBUTIONS exemption from lump sum (18)
APPROVED- Approved monthly deemed 13 1 Numeric (7)
DEEMED- remuneration
REMUNERATION
IT88L-REF-NO IT 88L reference number 15 1 Alphanumeric (1), (2),
(17), (36)
ASSESSED-TAX- Tax amount to be deducted 15 1 Numeric (6), (7),
AMOUNT for outstanding Assessed tax (8), (21),
(22),
(25),
(26), (27)
IBIR-006 Rev 6.501 Page 4-87


ASSESSED-TAX- Assessed Tax Payment 19 1 Alphanumeric (1), (2),
PRN Reference Number (22),
(27), (31)
ADMIN-PENALTY Administrative Penalty 15 1 Numeric (6), (7),
(8), (21),
(22),
(26),
(27), (30)
ADMIN- Administrative Penalty 19 1 Alphanumeric (1), (2),
PENALTY-PRN Payment Reference Number (22),
(27), (32)
PROVISIONAL- Provisional Tax amount to be 15 3 Numeric (6), (7),
TAX-AMOUNT deducted for outstanding (8), (21),
Provisional Tax (22),
(24),
(26), (27)
PROVISIONAL- Period for which Provisional 6 3 CCYYNN (6), (7),
TAX-PERIOD tax is outstanding (8), (21),
(23)
PROVISIONAL- Provisional Tax Payment 19 3 Alphanumeric (1), (2),
TAX-PRN Reference Number (22),
(27), (33)
Remarks:
1. Blank-padded
2. Left-justified
3. The unique directive request sequence provided in the directive request
4. The Income Tax reference number of the person on whose behalf the directive request was
submitted. Optional field and contains zeros if not provided.
5. A list of request statuses are listed in Table A-1. In the case of a pending request, all subsequent
fields in the data record layout are not applicable and will be set to zero or blank, as
appropriate. In case of a declined request, only the declining reason is applicable.
8. Applicable only as a response for lump sum/gratuity directive requests (FORM A&D, FORM B,
FORM C, FORM E,IRP3(a) and IRP3(s)). It must be set to zero if not applicable, as it is
included in file integrity checks.
9. This field is not used anymore. It will be defaulted to zeroes.
10. The comments will be automatically entered by the SARS system, or by the SARS employee
handling the request if referred for manual intervention.
11. The directive ID is only allocated to the actual tax directive request and is allocated by the SARS
system, excluding requests for a tax directive simulation, where the directive ID will be zero.
12. This amount is the gross amount of lump sum or gratuity benefit for which this directive is issued
13. This field specifies the PAYE amount to be deducted from either the taxpayer’s gross
remuneration or the lump sum amounts.
14. This field is not used anymore. It will be defaulted to blank.
15. Date format is provided as CCYYMMDD, where:
CC is the century
YY is the year
IBIR-006 Rev 6.501 Page 4-88

MM is the month
DD is the day
16. A list of Income Tax areas is provided in Appendix A.
17. If a stop order forms part of this directive response, this field will contain the income tax reference
number. If no stop order provided with this directive response, this field is left blank.
18. This field contains the amount of contributions allowed as exemption from the lump sum. This
amount is only applicable to FORM A&D, FORM B, FORM C and FORM E directive requests.
19. Date of accrual of lump sum.
20. This amount is only applicable as a response to FORM A&D, FORM B, FORM C, FORM E,
IRP3(a) and IRP3(s). It contains the calculated tax-free portion of the gross remuneration
amount excluding own contributions.
21. This amount is only applicable as a response to FORM A&D, FORM B, FORM C, FORM E,
IRP3(a) and IRP3(s).
22. These stop order details must be considered by the REQUESTOR as binding, in accordance with
[A1] and the REQUESTOR’s application to use the interface specified in this document
23. The format of the provisional tax period is as follows:
CCYY – Century and year
NN – Period number within the year (01 or 02)
24. The first Provisional tax stop order amount corresponds with the first outstanding Provisional tax
period. The second outstanding Provisional tax stop order amount corresponds with the
second Provisional tax period and the third outstanding Provisional tax stop order amount
corresponds with the rolled up amount of the remainder of the outstanding tax periods. The
payment reference number must appear on the IT88L when remitting to SARS.
25. This amount is a stop order for outstanding assessed tax. The payment reference number must
appear on the IT88L when remitting to SARS.
26. The Income Tax reference number applicable to these amounts is specified in the IT-REF-NO
field.
27. Stop order payments to SARS must be itemised per payment reference number. A single
payment per group of taxpayers must not be made electronically, i.e. via bank transfer, as it is
not possible to itemise the tax reference numbers. If payment is done electronically then this
must be done individually per stop order.
28. Optional field
29. Mandatory field
30. This amount is a stop order for outstanding administrative penalties. The payment reference
number must appear on the IT88L when remitting to SARS.
31. Payment Reference Number to be used when making a stop order payment to SARS in respect
of outstanding assessed taxes
of outstanding administrative penalties
of outstanding provisional taxes, per provisional tax period where an amount is outstanding
34. These values are as per the SARS Income Tax System (Carry-over values)
35. The directive application ID is allocated to the request by the SARS system.
36. If a tax directive simulation is requested only the IT88L reference number will be provided and
must be reflected on the simulation document. This IT88L reference number indicates that there
is an outstanding debt amount.
IBIR-006 Rev 6.501 Page 4-89

4.2.4.14.3 Processed Directive Response Error Description Record

The record type provides a description of the reason for declined directive requests. For each declined
request there will be one error description record per decline reason, i.e. there will always be at least one- or
more error description record(s) for each declined request.
Table 4-37: Processed Directives Response Error Record Layout

ERROR-TEXT Error Text 210 65 1 Alphanumeric (4), (5), (6),
(10)
Remarks:
1. Zero-filled
2. Right-justified
3. Mandatory Field
4. Optional field
5. Blank-padded
6. Left-justified
7. This is the record number of the declined response record. The header record will be record
8. This is the key of the declined response record. The key for a processed directive response file
is the directive request ID number.
9. This is a declined reason code allocated by the SARS
10. This field contains free text describing the reason for the declined directive request. To comply
with the Income Tax Act of 1962 as amended from time to time SARS may elect not to provide
a descriptive text in this field.
4.2.4.14.4 Processed Directives Response Trailer Record

section.
Table 4-38: Processed Directive Response Trailer Record Layout

h
REC-NO Number of records in this file 8 1 Numeric (1), (3), (8)
GROSS-REM- Aggregate of all GROSS-REM 20 1 Numeric (1), (3), (4)
GROSS-REM- Aggregate of all GROSS- 20 1 Numeric (1), (3), (4)
PAYE-SUM REM-PAYE-SUM fields in the
file
IBIR-006 Rev 6.501 Page 4-90


h
TAX-FREE-SUM Aggregate of all TAX-FREE- 20 1 Numeric (1), (3), (4)
PORTION fields in the file
ASSESSED- Aggregate of all ASSESSED- 20 1 Numeric (1), (3), (4),
TAX-AMOUNT- TAX-AMOUNT fields in the file (5)
SUM
PROVISIONAL- Aggregate of all 20 1 Numeric (1), (3), (4),
TAX-AMOUNT- PROVISIONAL-TAX- (6)
SUM AMOUNT fields in the file
TAX-RATE-SUM Aggregate of all TAX-RATE 16 1 Numeric (1), (3), (7)
fields in the file
PRE- Aggregate of all PRE- 20 1 Numeric (1), (3), (4),
1MARCH1998- 1MARCH1998-AMT fields in (9)
AMT-SUM the file
TRF-AMT-SUM Aggregate of all TRF-AMT 1 Numeric
20 (1), (3), (4),
fields in the file (10)
MEM-FUND- Aggregate of all MEM-FUND- 20 1 Numeric (1), (3), (4),

CONTR-SUM CONTR fields in the file (11)
EXC-CONTRIB- Aggregate of all EXC- 20 1 Numeric (1), (3), (4),
AMT-SUM CONTRIB-AMT fields in the (12)
file
TAXED- Aggregate of all TAXED- 20 1 Numeric (1), (3), (4),
TRANSF-NON- TRANSF-NON-MEMB- (13)
MEMB- SPOUSE fields in the file
SPOUSE-SUM
EXEMPT- Aggregate of all EXEMPT- 20 1 Numeric (1), (3), (4),
SERVICES-SUM SERVICES Fields in the file (14)
AIPF-MEMBER- Aggregate of all AIPF- 20 1 Numeric (1), (3), (4),
CONTRIBUTION MEMBER-CONTRIBUTIONS (15)
S-SUM fields in the file
S10-1-O-II- Aggregate of all S10-1-O-II- 20 1 Numeric (1), (3), (4),
EXEMPT- EXEMPT-AMOUNT fields in (16)
AMOUNT-SUM the file
ADMIN- Aggregate of all ADMIN- 20 1 Numeric (1), (3), (4),
PENALTY-SUM PENALTY fields in the file (17)
TOTAL- Aggregate of all TOTAL- 20 1 Numeric (1), (3), (4),
BENEFIT-SUM BENEFIT fields in the file (18)
Remarks:
1. Zero-filled
2. Not used
3. Right-justified
5. This field contains an aggregate amount of ASSESSED-TAX-AMOUNT fields in all data records
of the file
6. This field contains an aggregate amount of PROVISIONAL-TAX-AMOUNT fields in all data
records of the file (including all repetitions)
IBIR-006 Rev 6.501 Page 4-91

7. This amount is calculated by adding all TAX-RATE fields

8. This field contains the number of data records in the file
9. This field contains an aggregate amount of PRE-1MARCH1998-AMT fields in all data records of
the file
10. This field contains an aggregate amount of TRF-AMT fields in all data records of the file
11. This field contains an aggregate amount of MEM-FUND-CONTR fields in all data records of the
file
12. This field contains an aggregate amount of EXC-CONTRIB-AMT fields in all data records of the
file
13. This field contains an aggregate amount of TAXED-TRANSF-NON-MEMB-SPOUSE fields in all
data records of the file
14. This field contains an aggregate amount of EXEMPT-SERVICES fields in all data records of the
file
15. This field contains an aggregate amount of AIPF-MEMBER-CONTRIBUTIONS fields in all data
records of the file
16. This field contains an aggregate amount of S10-1-O-II-EXEMPT-AMOUNT fields in all data
records of the file
17. This field contains an aggregate amount of ADMIN-PENALTY fields in all data records of the file
18. This field contains an aggregate amount of TOTAL-BENEFIT fields in all data records of the file
4.2.4.15 Directive Cancellation Request File

This file type contains requests for the cancellation of directives issued by the SARS system.
Only the REQUESTOR requesting a directive may cancel it.
4.2.4.15.1 Directive Cancellation Request Header Record

Table 4-39: Directive Cancellation Request Header Record Layout

SEC-ID Section identifier 1 1 ‘H’
INFO-TYPE Information type 8 1 ‘IRP3CRQ’ (1), (2)
OWN-FILE-ID Unique file identifier 14 1 Alphanumer (1), (2), (7)
ic
Dhhmmss
Remarks:
1. Blank-padded
2. Left-justified
IBIR-006 Rev 6.501 Page 4-92

3. This field is not used. It is provided for compatibility purposes with other file headers.
5. Right-justified
CC is the century
YY is the year
MM is the month
hh is hours
mm is minutes
ss is seconds
9. If the value of this field is Y, the information in this file must not be applied to the receiving
system’s production database. If the value of this field is N, the file information must be applied
to the receiving system’s production database. Alternatively, the contents of the file must be
rejected.
4.2.4.15.2 Directive Cancellation Request Data Record

The body section of the file contains multiple fixed length records, each describing directive cancellation
request details.
The format of each record in the file body section is provided in the table below. All fields in this record are
compulsory.
Table 4-40: Directive Cancellation Request Data Record Layout

h ur
DIR-ID Directive ID (Original directive 15 1 Numeric (4), (6)
request)
(Original directive request)
TP-ID Taxpayer SA ID number (Original 13 1 Numeric (9)
directive request)
No / Company Registration No /
Trust Deed No Other ID (Original
directive request)
FSCA-REGIS- FSCA registration number 19 1 Alphanumeric (1), (2),
NO (Original directive request) (10)
FUND- Approved fund number (Original 11 1 Numeric (1), (2),
NUMBER directive request) (11)
IBIR-006 Rev 6.501 Page 4-93


h ur
INSURER- FSCA registered insurer number 12 1 Alphanumeric (1), (2),
FSCA-REGIS- (Also referred to as a Life (12)
NO License Number) (Original
directive request)
CANCEL- Directive cancellation reason 120 1 Alphanumeric (5), (6)
REASON
CONTACT- Contact Person submitting the 120 1 Alphanumeric (6), (7)
PERSON cancellation
DIAL-CODE- Contact Person dialling code 10 1 Alphanumeric (6)
CONTACT-
PERSON
TEL-CONTACT- Contact Person telephone 10 1 Alphanumeric (6)
PERSON number
Remarks:
1. Blank-padded
2. Left-justified
3. The directive request number is the same as the one specified in the original directive request
4. This is the directive number i.e. IRP3 number allocated by the SARS system
5. Directive cancellation reason must be supplied
6. Mandatory information
7. This must be a natural person’s name (Not a Call Centre)
must be set to zero. If provided, the fund must apply the modulus 10 test to ensure it is a valid tax
reference number (See Annexure A).
9. One and only one of these fields must be supplied. The Passport No / Permit No / Company
Registration No / Trust Deed No Other ID number shall only be specified if the taxpayer does not
have a South African ID number. SA ID number must not be entered as ’Passport No / Permit
No / Company Registration No / Trust Deed No’ ‘Other ID number’.
10. This is the registration number, as allocated by the FSCA (Financial Services Conduct Authority).
11. The approved fund number allocated by SARS.
(Also referred to as a Life License Number).
The following validations will also be performed by ITS, and will result in the directive cancellation request
not being processed by ITS (declined), if these criteria are not met:
• A directive must exist for the Directive ID as supplied by the external agent
• The Income Tax reference number, SA ID number, Other ID, FSCA registration number,
Approved fund number and FSCA registered insurer number supplied on this directive
cancellation request must match the original directive request (The directive to be
cancelled)
• Only finalised directives may be cancelled
• Only the agent that requested the directive may cancel it
• The directive may only be cancelled if it was created electronically
IBIR-006 Rev 6.501 Page 4-94

4.2.4.15.3 Directive Cancellation Request Trailer Record

section.
Table 4-41: Directive Cancellation Request Trailer Record Layout

REC-NO Number of directive 8 1 Numeric (1), (2)
cancellation requests in
this file
Remarks:
1. Zero-filled
2. Right-justified
4.2.4.16 Processed Cancellation Response File

This file type contains the results of the SARS system directives batch process and is in response to the
cancellation requests submitted by the REQUESTOR.
1. Directive cancellation confirmed
2. Directive cancellation declined with the appropriate reason
4.2.4.16.1 Processed Cancellation Response Header Record

Table 4-42: Processed Cancellation Response Header Record Layout

h
INFO-TYPE Information type 8 1 ‘IRP3CRP’ (1), (2)
FILE-SERIES- File series control field 1 1 ‘S’
CTL
OWN-FILE-NO Unique file identifier 14 1 Alphanumeric (1), (2), (7)
GEN-TIME Date and time of file creation 14 1 CCYYMMDD (8)
hhmmss
RESP-FILE-NO The unique file identifier for 14 1 Alphanumeric (1), (2),
which this response is (10)
generated
Remarks:
IBIR-006 Rev 6.501 Page 4-95

1. Blank-padded
2. Left-justified
3. This field is not used. It is provided for compatibility purposes with other header records
5. Right-justified
CC is the century
YY is the year
MM is the month
hh is hours
mm is minutes
ss is seconds
database of the REQUESTOR. If the value of this field is N, the information in this file must be
applied to the production database of the REQUESTOR. Alternatively, the contents of the file
must be rejected.
10. The unique file identifier supplied by the source of the input file will be returned in this field. This
field will be blank in the case of ad hoc response files.
11. The processing status may be one of the following:
01 - Cancellation response provided
4.2.4.16.2 Processed Cancellation Response Data Record

The body section of the file contains multiple fixed length records, each describing one directive cancellation
response’s details.
Table 4-43: Processed Cancellation Response Data Record Layout

REQ-SEQ-NUM Directive request ID number 20 1 Alphanumeri (1), (2), (3)
c
DIR-ID Directive ID 15 1 Numeric (4)
number
DIR-STATUS Directive status 2 1 Alphanumeri (8)
c
RESPONSE Response to cancellation 2 1 Alphanumeri (6)
request c
RESPONSE- Response to cancellation 253 1 Alphanumeri (7)
TEXT text c
IBIR-006 Rev 6.501 Page 4-96

Remarks:
1. Blank-padded
2. Left-justified
3. The directive request sequence number provided in the directive request
4. The directive ID allocated by the SARS system
5. The Income Tax reference number of the person on whose behalf the directive request was
submitted
6. A list of response codes may be found in Appendix A
7. A textual response where the response code is ‘Other’
8. Directive status after consideration of the cancellation request. Possible directive status codes
detailed in Appendix A.
4.2.4.16.3 Processed Cancellation Response Trailer Record

section.
Table 4-44: Processed Cancellation Response Trailer Record Layout

h
REC-NO Number of responses in 8 1 Numeric (1), (2), (3)
this file
Remarks:
1. Blank-padded
2. Right-justified
3. This value will be set to zero if an error detected in the source file
4.2.4.17 Processed ROT Response File

This file type contains the results of the SARS system directives batch process and is in response to the
ROT01 and ROT02 confirmation submitted by the REQUESTOR.
1. ROT confirmation accepted
2. ROT confirmation rejected with the appropriate reason
4.2.4.17.1 Processed ROT Response Header Record

Table 4-45: Processed ROT Response Header Record Layout

h
INFO-TYPE Information type 8 1 ‘ROTDIRS’ (1), (2)
IBIR-006 Rev 6.501 Page 4-97


h
FILE-SERIES- File series control field 1 1 ‘S’
CTL
OWN-FILE-NO Unique file identifier 14 1 Alphanumeric (1), (2), (7)
GEN-TIME Date and time of file creation 14 1 CCYYMMDD (8)
hhmmss
RESP-FILE-NO The unique file identifier for 14 1 Alphanumeric (1), (2),
which this response is (10)
generated
Remarks:
1. Blank-padded
2. Left-justified
3. This field is not used. It is provided for compatibility purposes with other header records
5. Right-justified
CC is the century
YY is the year
MM is the month
hh is hours
mm is minutes
ss is seconds
database of the REQUESTOR. If the value of this field is N, the information in this file must be
applied to the production database of the REQUESTOR. Alternatively, the contents of the file
must be rejected.
10. The unique file identifier supplied by the source of the input file will be returned in this field.
This field will be blank in the case of ad hoc response files.
11. The processing status may be one of the following:
01 - ROT confirmation provided
IBIR-006 Rev 6.501 Page 4-98

4.2.4.17.2 Processed ROT Response Data Record

The body section of the file contains multiple fixed length records, each describing one ROT
rejection/acception response’s details.
Table 4-46: Processed ROT Response Data Record Layout
Name Description Length Occu Validation Remarks

r
REQ-SEQ-NUM Application request ID 20 1 Alphanumeric (1), (2), (3)
number
APPL-ID Application ID 15 1 Numeric (4)
APPL-STATUS Application status 2 1 Alphanumeric (5)
Remarks:
1. Blank-padded
2. Left-justified
3. The application request sequence number provided in the application request
4. The application ID allocated by the SARS system
5. Application status after consideration of the ROT confirmation. Possible status codes
01 - ROT Declined
07 - ROT Accepted
4.2.4.17.3 Processed ROT Response Error Description Record

The record type provides a description of the reason for rejecting ROT confirmation. For each ROT rejection
there will be one error description record per decline reason, i.e. there will always be at least one- or more
error description record(s) for each ROT rejection.
Table 4-47: Processed ROT Response Error Record Layout

ERROR-TEXT Error Text 210 65 1 Alphanumeric (4), (5), (6),
(10)
Remarks:
1. Zero-filled
2. Right-justified
3. Mandatory Field
4. Optional field
5. Blank-padded
IBIR-006 Rev 6.501 Page 4-99

6. Left-justified
7. This is the record number of the declined response record. The header record will be record
8. This is the key of the declined response record. The key for a processed ROT response file is
the directive request ID number.
9. This is a declined reason code allocated by the SARS
10. This field contains free text describing the reason for the declined directive request. To comply
with the Income Tax Act of 1962 as amended from time to time SARS may elect not to provide
a descriptive text in this field.
4.2.4.17.4 Processed ROT Response Trailer Record

section.
Table 4-48: Processed ROT Response Trailer Record Layout

h
REC-NO Number of responses in 8 1 Numeric (1), (2), (3)
this file
Remarks:
1. Zero filled
2. Right justified
3. This field contains the number of data records in the file
IBIR-006 Rev 6.501 Page 4-100

Directives - CLASSIFICATION - Quality Assurance
5. QUALITY ASSURANCE
5.1 Integration Qualification Testing

SARS will determine at its discretion a number of pilot sites to use to rigorously test this interface. An
integration project plan will be prepared for those sites.
All REQUESTORs must submit at least one correctly formatted test file for each of the file types applicable
to the REQUESTOR’s organisation before being allowed to submit production files.
Any taxpayer data may be used to request directives in test files. SARS will create arbitrary responses to
these requests. The information provided in these responses will be logical regarding the requested
directive, but the data used will bear only accidental resemblance to the data SARS may have on the
taxpayers for which directives are requested. Refer to the Interfaces User Guide for additional information.
SARS may, at any time, disallow a REQUESTOR to submit online directives if the number of format errors in
production files submitted by the REQUESTOR is excessive.

Directives - CLASSIFICATION - Preparation for Delivery
6. PREPARATION FOR DELIVERY
6.1 Implementation Schedule and Responsibilities

Any organisation wanting to use this interface must be registered with SARS in accordance with the
Interfaces User Guide published by SARS. During the registration process, some details must be furnished
by the REQUESTOR to SARS. These details include the name of the REQUESTOR, name of contact
personnel, the REQUESTOR’s IP address and other details.
SARS, in return, will evaluate the request to use this interface and if approved, provide the REQUESTOR
with the necessary details required to establish a link with the SARS system. These details will include the
IP address of the SARS file server, physical location of the SARS file server, if a leased line facility is
required, an FTP user name and password and any encryption and authentication software the
REQUESTOR will be required to use to communicate with SARS.
Registration with SARS may begin during March 1999.
6.2 Special Requirements

The encryption and authentication software will only be available on a limited number of software and
hardware platforms. The REQUESTOR will be required to use these platforms to transmit and receive data
files to and from SARS.
The REQUESTOR must note that except for encryption and authentication software, no other software,
hardware or communication equipment will be provided to the REQUESTOR for the purposes of this
interface. The REQUESTOR is responsible for purchasing the necessary hardware and/or software to
establish the necessary infrastructure enabling the use of this interface.
The REQUESTOR must also apply for the necessary communication links to enable communication with
SARS.
6.2.1 Hardware Requirements

A TCP/IP link must be available between the REQUESTOR and SARS. Refer to the interfaces user guide
for further hardware requirements.
6.2.2 Software Requirements

The REQUESTOR will require the following software implement this interface to SARS:
• FTP.
• A TCP/IP stack software implementation
• Application and communication front-end software
• Encryption and authentication software (provided by SARS)
Refer to the interfaces user guide for more detailed software requirements
6.2.3 Communication and Network Requirements

The communication and network products required to establish the interface infrastructure, detailed in this
specification, shall be installed and be within the suppliers’ specification.
Any communication costs, such as communication equipment set-up, communication line costs, etc. will be
borne by the REQUESTOR.

Directives - CLASSIFICATION - Preparation for Delivery
6.3 Commissioning
Once the REQUESTOR completed the registration process required by SARS to use this interface, test files
may be sent. At least one test file is required before production files are sent to the SARS system.
Submission of test files after the live implementation of the interface may be requested either by the
REQUESTOR or by SARS.
Refer to the Interfaces User Guide for the procedures that must be followed if faults are detected whilst
using this interface.

Directives - CLASSIFICATION - Notes
7. NOTES
7.1 Terms, Abbreviations and Acronyms

The terms, abbreviations and acronyms listed in this section are applicable to this interface.
Bps - Bits per Second
ECP - Engineering Change Proposal
FTP - File Transfer Protocol
ID - Identification
IT - Information Technology
ITS - Income Tax System
Mbytes - Mega Bytes
PAYE - Pay As You Earn
QA - Quality Assurance
RA - Retirement Annuity
RACF - Resource Access Control Facility
RAF - Retirement Annuity Fund
SARS - South African Revenue Service
TCP/IP - Transfer Control Protocol/Internet Protocol
VAT - Value-Added Tax
eFiling - eFiling
7.2 Directive Processing

This section describes the manual process the REQUESTOR must follow when he receives a directive
(IRP3 form) from SARS and in particular the handling of stop orders forming part of a directive.
7.2.1 Stop order Description

A number of stop orders may be issued by SARS as part of a directive response. The actual stop order
fields are described in 4.2.4.14.2. The following are the types of stop orders SARS may issue:
1. Assessed tax stop order. This stop order is raised to recover outstanding Assessed tax debts the
taxpayer may have. The stop order includes the payment reference number (PRN).
2. Provisional tax stop order. This stop order is raised to recover outstanding Provisional tax debts
the taxpayer may have. The stop order includes the payment reference number (PRN). Stop
orders with up to three provisional periods may be raised.
3. Admin Penalties: This stop order is raised to recover outstanding Admin Penalties debts the
taxpayer may have. The stop order includes the payment reference number (PRN).
IBIR-006 Rev 6.501 Page 1

7.2.2 Payment Remittance

Any tax amounts payable per Tax Directive (IRP3 form) must be included in the Employees Tax amount,
submitted on a monthly basis to SARS under cover of the next due Employees Tax Return (IRP201 form).
The remitted amount and the tax directive number must reflect on the Employee’s Tax Certificate (IRP5
form) which the REQUESTOR must issue to the client in this regard.
Where Income and/or Employees Tax is deducted from the lump sum and remitted in a representative
capacity (stop order) in accordance with Section 97 of the Income Tax Act, No.58 of 1962, as amended
and/or Value-Added Tax in accordance with Section 48(6) of the Value-Added Tax Act, No 89 of 1991 as
amended, such amounts must be remitted separately under cover of a copy of the form supplied as
Appendix A. The REQUESTOR must ensure these amounts accompany the total payment amount
submitted to SARS.
7.2.3 Directive Hard Copy

Where the REQUESTOR’s client requires a hard copy of the tax directive (IRP3 form), the REQUESTOR
may use the format in Appendix A to print the tax directive.
When stop order amounts are specified as part of the directive response, a stop order form (IT88L) per
Appendix A must also be printed by the REQUESTOR and attached to the tax directive.
7.2.4 Stop Order Example

Horizon Pension Fund applies for directives, using FORM B, on behalf of John Uys whose income tax
reference number is 1234567897and Peter Umhlanga whose income tax reference number is 0987654324.
Both are Provisional taxpayers.
Both John and Peter have not conducted their tax affairs satisfactorily. John owes R2 000.00 in Assessed
tax, R1 000.00 in Provisional tax for the first period of 1997, R3 000.00 in Provisional tax for the second
period of 1997.
Peter owes R3 000.00 in Assessed tax, R2 000.00 in Provisional tax for the second period of 1997, R3
000.00 in Provisional tax for the second period of 1996.
According to Horizon Pension Fund the lump sum due to John is R100 000.00 and the lump sum due to
Peter is R200 000.00.
Upon submission of the directive requests to SARS, SARS responds with the following list of amounts owed
by John (the IRP3 directive number will be 1234567890123):
• R20 000.00 as PAYE on the lump sum (This figure is not correctly calculated but merely an example)
• R2 000.00 as a stop order for Assessed tax debt
• R1 000.00 as a stop order for Provisional tax debt – first period 1997
• R3 000.00 as a stop order for Provisional tax debt – second period 1997
SARS responds with the following list of amounts owed by Peter (the IRP3 directive number
3210987654321):
• R40 000.00 as PAYE on the lump sum (This figure is not correctly calculated but merely an example)
• R3 000.00 as a stop order for Assessed tax debt
The combined PAYE on lump sum amounts (R60 000.00), will be paid by Horizon as part of their monthly
submission on an IRP201 form.
The stop order amounts will be combined with other stop orders received by Horizon from SARS in that
month and submitted as one payment at the end of that month. A paper form containing the columns
specified in Table 7-1 must accompany the payment. The payment breakdown is as follows:

Table 7-1: Stop order Payment Breakdown
Income Tax Reference Tax Directive PRN Amount

Number/VAT Registration Number numbe
Number/PAYE Reference Number r
1234567897 1234567890123 123456 R2 000.00
7897T0
000000
1234567897 1234567890123 123456 R1 000.00
7897P0
001199
7
1234567897 1234567890123 123456 R3 000.00
7897P0
001199
7
0987654324 3210987654321 098765 R3 000.00
4324T0
000000
0
0987654324 3210987654321 098765 R2 000.00
4324P0
002199
7
0987654324 3210987654321 098765 R3 000.00
4324P0
002199
7
Total R14
000.00
Accordingly the payment from Horizon to SARS for the stop orders amounts to R14 000.00.
7.3 Validation Rules for Processing Directive Applications

The SARS system applies the rules below when validating directive applications
7.3.1 Minimum Information Required on Application Forms

• Tax Year
• Type of directive application
o Form A&D, B, C, E, IRP 3(a), (s), ROT01, ROT02
• Taxpayer Surname/Registered name if a Company/Trust name if a Trust
• Taxpayer Initials (only applicable to Individuals)
• Taxpayer First names (only applicable to Individuals)
• Taxpayer Date of Birth/Registration date for Companies and Trusts
• Taxpayer ID number or Passport No / Permit No / Company Registration No / Trust Deed No
o The only exceptions are when the reason for the directive application is “Transfer –
Unclaimed Benefit”, in which case neither of these two fields have to be supplied, and when

the reason for the directive application is “Transfer – Inactive Member with Insufficient
Information”, in which case neither of these two fields may be supplied.
• Passport Country/Country of Origin
o Mandatory on Forms A&D, B, C, E, IRP3(a), (s), ROT01, ROT02; if a Passport No/Permit No
is captured, only if the Taxpayer is an Individual
o The passport country must be valid as per Appendix A
o If the passport country is ZAF (South Africa), then a South African Identity number must be
captured, and then the passport country may not be specified
o The passport country may only be specified if the fund member does not have a South
African Identity number
o The passport country may not be specified if the Taxpayer is a Trust or a Company
o If the fund member is an asylum seeker/refugee, the passport country must be OTH (Other),
a valid Permit No must be provided in the Passport No/Permit No field, and a South African
Identity number may not be specified
• Reason for non-registration (Unemployed or ‘Other’ specified) if no reference number entered
o Note: If the taxpayer is registered and the application is submitted without a tax number to
avoid a rejection the directive will be declined. The tax reference number must be provided
• Taxpayer’s physical address and postal code
• Taxpayer’s postal address and postal code
• Annual Income of taxpayer
o Mandatory on Forms A&D, B, C & E accruals before 1 March 2009
o Mandatory on Forms A&D, B, C & E accruals from 1 March 2009, where the Fund Created
Indicator is ‘Other’
o Mandatory on Form B accruals from 1 March 2009, where the reason for directive is ‘Par (eA)
Transfer/Payment’
o Mandatory on IRP3(a) and IRP3(s)
o Not required on the ROT01, ROT02 forms
• Particulars of the Administrator/Employer/Fund/Insurer
o PAYE Reference Number (Must be a valid number)
o Name
o Contact person
o Telephone number (including the dialling code)
o E-mail address
o Postal address, including postal code
• Reason for directive (retirement, resignation, transfer, etc.)
7.3.2 Further Minimum Information Required per Form

• Form A&D
o The SARS Fund approval number (18/20/4) if a Public Sector fund submits the directive or FSCA
registration number (12/8) must be used (not both). Approved funds must only use the FSCA
registration number. If the FSCA registration number on the approval document / letter from the
FSCA does not consist of 7 digits after the 12/8/, zeroes must be inserted in front of the number
e.g. 12/8/12345 is on the FSCA letter, on the tax directive application form the number must be
reflected as 12/8/0012345/000000. These 7 digits cannot be equal to 7 zeroes or 7 nines. The

same is applicable to a participating employer of a Type A umbrella fund e.g. 12/8/12345/6 is

on the FSCA letter, on the tax directive application form the number must be reflected as
12/8/0012345/000006
NOTE: From the 2nd half of 2015, if the approved fund uses the fund approval number
(18204), the directive will be declined. Approved fund must only use the FSCA
registration number
o Participating employer name must be provided, if the last six digits of the FSCA registration
number (is greater than zero e.g. 12/8/0012345/000006). The Name and number must
correspond wih the information on the FSCA list.
o Taxpayer membership number
o Gross amount of lump sum payment, excluding where the member elects to utilise the gross
amount of total benefit to purchase annuities and/or leaves an amount remaining in the fund to
pay the annuity
o Date of accrual
o Type of fund (Pension, Provident, Pension Preservation, Provident Preservation)
o Fund created reason
o Period taken into account in the calculation of the benefits (‘from’ and ‘to’ dates) If date of
accrual is before 1 October 2007
o Commencement date of membership (Date the member joined the fund)
o Gross amount of total benefit. The amount the member opt to take in cash.
o If the field “Was there a partial withdrawal amount taken from this benefit in the previous or
current Fund/s prior to this payment?” was specified as ‘Yes’, for each withdrawal
▪ Date of partial withdrawal
▪ Amount of partial withdrawal
▪ Directive number for the partial withdrawal
o If the member elects to transfer the full retirement benefit to another Fund (no partial transfer
allowed) and the reason for directive application is ‘Transfer on Retirement (Par 2(1)(c))’ or the
field “Did the Fund transfer the benefit to another Fund?” is specified as ‘Yes’
▪ Transferee fund type (Must be Retirement Annuity Fund, Pension Preservation Fund or
Provident Preservation Fund)
▪ Amount transferred (Must be equal to gross amount of total benefit and the gross lump
sum amount)
▪ Name of transferee Fund (More than two alphanumeric characters) and the name must be
captured exactly as on the FSCA list to avoid rejection of the tax directive from
September 2022.
▪ E-mail address of Transferee Fund (to be used when SARS does not receive the
Recognition of Transfer of funds) (Valid e-mail address format required)
▪ Telephone number (Including dialling code) of Transferee Fund/Insurer (to be used when
SARS does not receive the Recognition of Transfer of funds)
▪ Cell number of Transferee Fund (to be used when SARS does not receive the Recognition
of Transfer of funds)
▪ The FSCA registration number (12/8) must be provided. This is the registration number,
as allocated by the FSCA, and must be provided in the correct format
12/8/9999999/000000, where 9999999 is the registered Retirement Annuity Fund
number. In cases where the number is less than 7 digits, populate the rest of the field
with ‘0’ before the number, e.g. if the FSCA registration number is 12/8/123, capture the
registration number as 12/8/0000123/000000. These 7 digits cannot be equal to 7
zeroes or 7 nines. The last 6 digits of a Retirement Annuity Fund will always be 6 zeroes
as there is no participating employer.

o If the reason for the directive is “Death before retirement” and where the fund purchased an
annuity in the name of a beneficiary / dependant / nominee
▪ Surname of the beneficiary / dependant / Nominee
▪ Full names of the beneficiary / dependant / Nominee
▪ Date of birth of the beneficiary / dependant / Nominee
▪ ID number of the beneficiary / dependant / Nominee
▪ Passport number of the beneficiary / dependant / Nominee
▪ Tax reference number of the beneficiary / dependant / Nominee
o Was benefit calculated in terms of rules of fund (Y/N). If date of accrual is before 1 October 2007
o Member of fund purchased an annuity/pension (Y/N) (PURCHASED-TRANSFERRED-ANNUITY-
INDICATOR). If the indicator is yes, then the following fields are mandatory:
▪ Amount(s) utilised to purchase annuity/pension
▪ If one or more amounts (up to four) were utilised to purchase annuities, for each amount
˚ Name of the registered long term insurer where the annuity/pension was purchased
The name must be captured exactly as on the FSCA list to avoid rejection of the
tax directive from September 2022
˚ Annuity/pension policy number
˚ Type of annuity purchased (Guaranteed Annuity or Living Annuity)
˚ FSCA Registered Insurer number (Also referred to as a Life License Number) the
correct format must be used e.g. 10/10/1/0004
˚ E-mail address of long term Insurer (to be used when SARS does not receive the
Recognition of purchased pension)
˚ Telephone number (Including dialling code) of long term Insurer (to be used when
SARS does not receive the Recognition of purchased pension)
˚ Cell number of long term Insurer (to be used when SARS does not receive the
˚ Special conditions
o If the fund is paying the annuity/pension
▪ The amount remaining in the fund for the annuity/pension is mandatory
NOTE: If the fund type is provident fund, both indicators (‘Fund paying annuity/pension’ and ‘Member
of fund purchased an annuity/pension’) can be ‘N’, if the member takes the full benefit in cash.
• Form B
o The SARS Fund approval number (18/20/4) or FSCA registration number (12/8) must be used
(not both). Approved funds must only use the FSCA registration number. If the FSCA
registration number on the approval document / letter from the FSCA does not consist of 7
digits after the 12/8/, zeroes must be inserted in front of the number e.g. 12/8/12345 is on the
FSCA letter, on the tax directive application form the number must be reflected as
12/8/0012345/000000. These 7 digits cannot be equal to 7 zeroes or 7 nines. The same is
applicable to a participating employer of a Type A umbrella fund e.g. 12/8/12345/6 is on the
FSCA letter, on the tax directive application form the number must be reflected as
12/8/0012345/000006
NOTE: From the 2nd half of 2015, if the approved fund uses the fund approval number (18204),
the directive will be declined. Approved fund must only use the FSCA registration number
number (is greater than zero e.g. 12/8/0012345/000006) The name must be captured exactly
as on the FSCA list and match the participation employer number to avoid rejection of the tax
directive from September 2022

o Taxpayer membership number

o Gross amount of lump sum payment
o Date of accrual
o Type of fund (Pension, Provident, Pension Preservation, Provident Preservation)
o Fund created reason
o Commencement date of membership
o If directive reason is not ‘Unclaimed Benefit’ and Taxpayer ‘estate’ application, tax year cannot
be greater than estate year
o If the application is for Public Sector Fund, the following information must also be furnished:
▪ Commencement date of membership following in month from ‘date to’
▪ If the member was a member of another public sector fund prior to the current fund
▪ Commencement date and end date
current Fund/s prior to this payment?” was specified as ‘Yes’
If the reason for directive application is ‘Transfer’ or ‘Divorce Transfer’ or ‘Transfer Unclaimed Benefit’
or ‘Transfer – Inactive Member with Insufficient Information’ or even if the reason is
withdraw/resignation and a portion of the gross lump sum is transferred, the following information
must also be furnished:
o Name of the receiving fund (More than two alphanumeric characters) The name must be
captured exactly as on the FSCA list to avoid rejection of the tax directive from
September 2022.
o E-mail address of Transferee Fund (to be used when SARS does not receive the Recognition of
Transfer of funds) (Valid e-mail address format required)
o Telephone number (Including dialling code) of Transferee Fund/Insurer (to be used when SARS
does not receive the Recognition of Transfer of funds)
o Cell number of Transferee Fund (to be used when SARS does not receive the Recognition of
Transfer of funds)
(not both). Approved funds must use the FSCA registration number. If the FSCA registration
number on the approval document / letter from the FSCA does not consist of 7 digits after the
12/8/, zeroes must be inserted in front of the number e.g. 12/8/12345 is on the FSCA letter, on
the tax directive application form the number must be reflected as 12/8/0012345/000000. These
7 digits cannot be equal to 7 zeroes or 7 nines. The same is applicable to a participating
employer of a Type A umbrella fund e.g. 12/8/12345/6 is on the FSCA letter, on the tax directive
application form the number must be reflected as 12/8/0012345/000006. Therefore the last 6
digits must be 6 zeros if the receiving fund is a Retirement Annuity fund.
number (is greater than zero e.g. 12/8/0012345/000006) The name must be captured exactly
as on the FSCA list and match the participation employer number to avoid rejection of the tax
directive from September 2022
o Amount transferred (Must be equal to amount of lump sum payment if the reason is ‘transfer’)
If the reason for directive application is ‘Transfer – Inactive Member with Insufficient Information’

o The Application number of the original transfer, as allocated to that request, by the SARS
system, which was declined due to insufficient information. This value may not be provided for
any other directive reason.
• Form C:
(not both). Approved funds must use the FSCA registration number. If the FSCA registration
number on the approval document / letter from the FSCA does not consist of 7 digits after the
12/8/, zeroes must be inserted in front of the number e.g. 12/8/12345 is on the FSCA letter, on
the tax directive application form the number must be reflected as 12/8/0012345/000000. These
7 digits cannot be equal to 7 zeroes or 7 nines. If the fund type is Retirement Annuity Fund the
last 6 digits of the FSCA registration number must be zeroes.
o Taxpayer policy number
o Gross amount of lump sum payment, excluding where the member elects to utilise the total value
of full annuity/pension to purchase annuities
o Total value of full annuity
o Date of accrual
o Commencement date of policy
o Type of fund (Retirement Annuity)
o Fund created reason (approved or other)
o If Taxpayer ‘estate’ application, tax year cannot be greater than estate year
current Fund/s prior to this payment?” was specified as ‘Yes’, for each withdrawal
o Fund/Member purchased an annuity/pension – ‘Y’/’N’
o If the Fund/Member has purchased an annuity/pension
▪ Amount(s) utilised to purchase annuity/pension
▪ If one or more amounts (up to four) were utilised to purchase annuities, for each amount
˚ Name of the registered long term insurer where the annuity/pension was purchased.
The name must be captured exactly as on the FSCA list to avoid rejection of the
tax directive from September 2022
˚ Annuity/pension policy number
˚ Type of annuity purchased (Guaranteed Annuity or Living Annuity)
˚ FSCA Registered Insurer number (Also referred to as a Life License Number)
˚ E-mail address of long term Insurer (to be used when SARS does not receive the
˚ Telephone number (Including dialling code) of long term Insurer (to be used when
SARS does not receive the Recognition of purchased pension)
˚ Cell number of long term Insurer (to be used when SARS does not receive the
˚ Special conditions
o If the reason for the directive is “”Death before retirement” and where the fund purchased an
annuity in the name of a beneficiary / dependant / nominee

▪ Surname of the beneficiary / dependant / Nominee

▪ Full names of the beneficiary / dependant / Nominee
▪ Date of birth of the beneficiary / dependant / Nominee
▪ ID number of the beneficiary / dependant / Nominee
▪ Passport number of the beneficiary / dependant / Nominee
▪ Tax reference number of the beneficiary / dependant / Nominee
o If the reason for directive application is ‘Transfer’ or ‘Divorce Transfer’ the following information
▪ Name of the receiving fund (More than two alphanumeric characters)
▪ FSCA registration number (12/8) must be used. If the FSCA registration number on the
approval document / letter from the FSCA does not consist of 7 digits after the 12/8/,
zeroes must be inserted in front of the number e.g. 12/8/12345 is on the FSCA letter, on
the tax directive application form the number must be reflected as 12/8/0012345/000000.
These 7 digits cannot be equal to 7 zeroes or 7 nines. If the fund type is Retirement
Annuity Fund the last 6 digits of the FSCA registration number must be zeroes.
▪ Type of fund (Only Retirement Annuity Fund)
▪ Amount transferred (Must be equal to total value of full annuity/pension)
▪ E-mail address of Transferee Fund (to be used when SARS does not receive the
Recognition of Transfer of funds) (Valid e-mail address format required)
▪ Cell number of Transferee Fund (to be used when SARS does not receive the Recognition
of Transfer of funds)
▪ Telephone number (Including dialling code) of Transferee Fund/Insurer (to be used when
SARS does not receive the Recognition of Transfer of funds)
• Form E:
o The SARS Fund approval number (18/20/4) if a Public Sector fund submits the directive or FSCA
registration number (12/8) must be used (not both). Approved and Other funds must only use
the FSCA registration number. If the FSCA registration number on the approval document /
letter from the FSCA does not consist of 7 digits after the 12/8/, zeroes must be inserted in front
of the number e.g. 12/8/12345 is on the FSCA letter, on the tax directive application form the
number must be reflected as 12/8/0012345/000000. These 7 digits cannot be equal to 7 zeroes
or 7 nines. The same is applicable to a participating employer of a Type A umbrella fund e.g.
12/8/12345/6 is on the FSCA letter, on the tax directive application form the number must be
reflected as 12/8/0012345/000006
NOTE: From June 2015, if the approved fund uses the fund approval number (18204), the
directive will be declined. Approved fund must only use the FSCA registration number
o FSCA Registered Insurer number (Also referred to as a Life License Number) if an Insurer
submits the directive
▪ Note: Only the one required Fund number must be provided
▪ Must be provided in the format 10/10/1/ follows by 4 digits. If the FSCA no does not
consist of 4 digits after the 10/10/1/, zeroes must be inserted in front of the number to
avoid the decline of the directive e.g.10/10/1/0004
o If the fund/insurer was indicated as ‘Other’
▪ The description of ‘Other’
▪ Annual Salary must be provided to enable SARS to determine the PAYE
o Taxpayer policy number

o Reason for Directive

o Gross amount of lump sum payment, excluding where the member elects to utilise the gross
amount of total benefit to purchase annuities.
o Total value of full annuity/pension
o Date of accrual
If the reason for directive application is ‘Par C Living Annuity - Commutation’ the following information
o Was any value or part of the retirement interest commuted before
o Benefit payable to (must be set to Member / Former Member)
If the reason for the directive application is ‘Death – Member / Former Member’, the following
information must also be furnished:
o Was any portion of the benefit used to purchase an annuity/pension for a beneficiary /
nominee(s)
▪ If ‘Y’ is selected, at least one beneficiary / nominee’s details must be provided
o Benefit payable to (must be set to Member / Former Member)
If the reason for the directive application is ‘Death – Next Generation Annuitant’, the following
o Was any portion of the benefit used to purchase an annuity/pension for a beneficiary /
nominee(s)
▪ If ‘Y’ is selected, at least one beneficiary / nominee’s details must be provided
o Benefit payable to (must be set to Next Generation Annuitant)
o Fund/Member purchased an annuity/pension – ‘Y’/’N’
o ID number of original member
o Name of original member
If the reason for the directive application is ‘Next Generation Annuitant - Commutation’, the following
o Benefit payable to (must be set to Next Generation Annuitant)
o ID number of original member
o Name of original member
If the reason for directive is ‘Transfer’
o Transfer benefit to another long term insurer
o Registered name of the transferee Insurer
o FSCA Registered Insurer number (Also referred to as a Life License Number) of the transferee
Insurer
o Amount transferred to another insurer. Amount must be equal to full value of annuity and gross
lump sum payment.
o E-mail address of transferee Insurer (to be used when SARS does not receive the Recognition of
Transfer of funds)
o Telephone number (Including dialling code) of transferee Insurer (to be used when SARS does
not receive the Recognition of Transfer of funds)
o Cell number of transferee Insurer (to be used when SARS does not receive the Recognition of
Transfer of funds)
If any portion of the benefit was used to purchase an annuity for a beneficiary / nominee(s), for each
amount specified

o Surname of beneficiary / nominee

o Full names of beneficiary / nominee
o ID No of beneficiary / nominee or Other ID No of beneficiary / nominee
o Annuity policy number
o Type of annuity purchased (Guaranteed Annuity or Living Annuity)
o Annuity amount
o Tax reference number of beneficiary / nominee
o Name of registered long term insurer where annuity was purchased. Exactly enter as on the
FSCA list.
o E-mail address of long term Insurer (to be used when SARS does not receive the Recognition of
purchased pension) (Valid e-mail address format required)
o FSCA Registered Insurer number (Also referred to as a Life License Number)
(Nominee/Beneficiary). Must be provided in the format 10/10/1/ follows by 4 digits. If the FSCA
no does not consist of 4 digits after the 10/10/1/, zeroes must be inserted in front of the number
to avoid the decline of the directive e.g.10/10/1/0004
o Telephone number (Including dialling code) of long term insurer (to be used when SARS does
not receive the Recognition of purchased pension)
o Cell number of long term insurer (to be used when SARS does not receive the Recognition of
purchased pension)
• IRP 3(a)
o Gross amount of lump sum payment
o Date of accrual
o PAYE number of the Employer
o Name of Employer
o If the reason for directive application is ‘Employer owned policy proceeds - taxable’ or ‘Employer
owned policy proceeds – Exempt s10(1)(gG)’
▪ Employer owned policy proceeds payable
o If the reason for directive application is ‘Severance benefit - Death’ or ‘Severance benefit –
Retirement due to ill health’ or ‘Severance benefit – Involuntary Retrenchment’ or ‘Severance
benefit – Voluntary Retrenchment’ or ‘Severance benefit – Retirement (Age of 55 or older)’
▪ Severance benefit payable (Excluding Leave/Notice Payments)
o If the reason for directive application is ‘Other’
▪ Other amount due (Including Leave/Notice Payments and Arbitration/CCMA Awards)
o If the reason for directive application is ‘Section 10(1)(gB)(iii) Compensation’
▪ Section 10(1)(gB)(iii) compensation
• IRP 3(s)
o Date of accrual
o Start Date of the source period relating to the section 8A/8C gain
o End Date of the source period relating to the section 8A/8C gain
o Total number of work days during source period relating to the section 8A/8C gain
o Number of work days outside SA during source period relating to the section 8A/8C gain
o Gross Value of gain/amount
o Is the employee a tax resident? (Y/N)

o If the employee is a tax resident?

▪ Is the exemption in terms of section 10(1)(o)(ii) applicable? (Y/N)
o If the exemption in terms of section 10(1)(o)(ii) is applicable
▪ For each qualifying 12 months period during which the exemption in terms of section
▪ Start Date
▪ End Date
▪ Total number of work days during the 12 months qualifying period(s)
▪ Number of work days outside SA during the 12 months qualifying period(s)
▪ For each Year of Assessment for which the exemption in terms of section 10(1)(o)(ii) is
applicable during the source period provided
▪ Year of Assessment in source period
▪ Total work days in source period during Year of Assessment
▪ Deemed accrual for section 10(1)(o)(ii) calculation (Total work days in Year of
Assessment / Total work days in source period X Gross gain amount)
▪ If the employee is a tax resident and the exemption in terms of section 10(1)(o)(ii) is applicable, or
the employee is not a tax resident
▪ Exempt amount of the gain under section 10(1)(o)(ii)
• ROT01
o Date of accrual
o Directive (IRP3) number of the original finalised directive, issued by the transferring fund
o The amount transferred as reflected on the tax directive submitted by the transferring fund.
o The amount actually received from the transferring fund in respect of amounts transferred
o Approved fund number (Public Sector funds only) or
o FSCA registration number in the correct format.
• ROT02
o Date of accrual
o Directive (IRP3) number of the original finalised directive, issued by the transferring fund
o The amount reflected on the tax directive to purchase an annuity / pension
o The amount actually received from the transferring fund in respect of amount to purchase
annuity/pension
o FSCA registered insurer number (Also referred to as a Life License Number) in the correct
format.
o Policy number allocated by insurer
o If the directive reason of the original directive issued was for “Death before/prior to retirement”
(Form A&D/Form C) or “Death – Member / Former Member after Retirement” (Form E)
▪ Surname (Beneficiary)
▪ First names (Beneficiary)
▪ Initials (Beneficiary)
▪ Date of Birth (Beneficiary)
▪ SA ID number (Beneficiary) or Other ID (Beneficiary)

7.3.3 Reasons for the Directive being declined

The following will result in a directive being declined although all minimum information has been furnished:
• Forms A&D, B, C, E, IRP3(a), IRP3(s), ROT01, ROT02
o Administrator/Employer/Fund/Insurer/Beneficiary e-mail address is not in a valid e-mail format
o The declaration indicator was specified as ‘N’
o Accruals pre 01/01/2006 (Forms A&D, B, C & E) and (Form IRP3(a) all accruals – If no tax
reference number was supplied on the application or the taxpayer is inactive, excluding directive
reasons ‘Unclaimed Benefits’, ‘Tax Affairs not in order’, ‘Emigration Withdrawal’ and ‘Section
10(1)(gB)’
o If the lump sum payable exceeds R180000 (excluding Death)
o If the lump sum payable exceeds R500000 (Death)
o If the annual salary exceeds R60000
Other taxpayer
o If no tax reference was supplied on the application irrespective of the amount of the lump sum
payment (An income tax reference number can only start with 0, 1, 2, or 3)
o Accruals pre 01/03/2009 (Forms A&D, B, C & E) and accruals pre 01/03/2011 (Form IRP3(a)) - If
the taxpayer’s tax affairs are not in order (e.g. IT12 or IRP6 returns are outstanding without valid
extention)
• Forms A&D, B, C & E
o If the member did not indicate that funds were transferred to another fund/insurer, and transfer
details were provided
o If the member did not indicate that a pension/annuity was purchased, and pension/annuity
purchase details were provided
o If the FSCA Registered Fund/Insurer/Participating Employer Number supplied on the application
does not exist on the FSCA’s list of Registered Pension Funds/Insurers/Participating Employers
and is not captured as reflected on the FSCA list
o If the Registered Name of the Fund/Insurer/Participating Employer supplied on the application
does not match the corresponding name as registered at the FSCA
o If the fund type supplied on the application does not match the corresponding fund type as
registered at the FSCA
o Valid fund types are
▪ Pension Fund
▪ Pension Preservation Fund
▪ Provident Fund
▪ Provident Preservation Fund
▪ Retirement Annuity Fund
▪ Insurer
o If the directive reason on the application is in respect of a transfer (partial or full)
o If the status of the Transferor/Transferee fund is not in a valid FSCA status allowing the
fund to transfer from or into another fund as per FSCA rules
o If the directive reason on the application is not in respect of a transfer
o If the status of the Fund/Insurer/Participating Employer is not in a valid FSCA status as per
FSCA rules
• Form A & D

o The end date of the benefit exceeds the accrual date if it is an approved fund.
o If the Taxpayer is an Estate, and the tax year of the directive application is greater than the tax
year in which the Taxpayer became an estate (except if the directive reason is ‘Unclaimed Death
Benefit’)
o The date of accrual is prior to the date of birth of the taxpayer
o The taxpayer was younger than 15 when joining the fund or commencing employment
o The calculated ‘date from’ and ‘date to’ cannot be equal
o If the fund type is Pension Preservation or Provident Preservation
o The fund created reason is public sector fund
o The reason for directive is ‘Unclaimed Benefit’ and the date of accrual is on or after 1 March 2009
o If the amount attributed to Pre 1 March 2021 Provident Fund or Provident Preservation Fund
vested rights plus growth was specified
o This amount is greater than the total benefit amount
o The date of accrual is before 1 March 2021
o If the fund type on the current application is Provident Fund or Provident Preservation
Fund, and the policy commencement date on the current application is on or after 1 March
2021
▪ No transfer from a Provident Fund or Provident Preservation Fund has previously
been requested
▪ A transfer from a Provident Fund or Provident Preservation Fund has previously
been requested
• The policy commencement date of that fund was on or after 1 March 2021
• Note: If the date of accrual of that transfer was on or after 1 March 2021,
and the policy commencement date of that fund was before 1 March 2021
o If the member was younger than 55 on 1 March 2021, they are
entitled to receive the Pre- 1 March 2021 contributions and growth
transferred from a previous provident fund or provident
preservation fund into the current provident fund or provident
preservation fund as a lump sum
o If the member was 55 or older on 1 March 2021, they are entitled
to receive the Pre- and Post- 1 March 2021 contributions and
growth transferred from a previous provident fund or provident
preservation fund into the current provident fund or provident
o If the fund type on the current application is Pension Fund or Pension Preservation Fund
▪ No transfer from a Provident Fund or Provident Preservation Fund has previously
been requested
▪ A transfer from a Provident Fund or Provident Preservation Fund has previously
been requested
• The policy commencement date of that fund was on or after 1 March 2021
• Note: If the date of accrual of that transfer was on or after 1 March 2021,
and the policy commencement date of that fund was before 1 March 2021
o If the member was younger than 55 on 1 March 2021, they are
entitled to receive the Pre- 1 March 2021 contributions and growth
transferred from a previous provident fund or provident
preservation fund into the current pension fund or pension

o If the member was 55 or older on 1 March 2021, they are entitled

to receive the Pre- and Post- 1 March 2021 contributions and
growth transferred from a previous provident fund or provident
preservation fund into the current pension fund or pension
o If (approved fund) and (the directive reason is ‘Retirement’ or ‘Retirement due to ill health’ or
‘Provident fund Deemed retirement’) and (the fund type is Pension or Pension Preservation) and
(the date of accrual is before 1 March 2021)
o Gross lump sum payment is greater than ((1/3 of member’s total portion (total benefit minus
spouse amount)) plus spouse amount (divorce order)), except if the total benefit amount
(Includes previous directives’ total benefit amounts against the same FSCA registration
number/approved fund number for accruals from 1 October 2007 onwards) is less or equal
than the de-minimus value
o If (approved fund) and (the directive reason is ‘Retirement’ or ‘Retirement due to ill health’ or
‘Provident fund Deemed retirement’) and (the date of accrual is on or after 1 March 2021)
o Gross lump sum payment is greater than the allowable lump sum (Result D), which is
calculated as follows:
▪ Total benefit amount (Amount A)
▪ Amount attributed to non-member spouse in respect of divorce order (Amount B)
▪ Amount attributed to Pre 1 March 2021 Provident Fund or Provident Preservation
Fund vested rights plus growth (Amount C)
▪ Allowable lump sum (Result D): ((1/3 of (Amount A minus Amount B minus Amount
C)), plus Amount B, plus Amount C)
o The first exception to this rule is if the total benefit amount (Includes previous directives’
total benefit amounts against the same FSCA registration number/approved fund number),
excluding amounts attributed to Pre 1 March 2021 Provident Fund or Provident
Preservation Fund vested rights plus growth, is less or equal than the de-minimus value,
and the gross lump sum payment is equal to the total benefit amount.
o The second exception to this rule is if the member is retiring from a Provident Fund or
Provident Preservation Fund, the member was 55 or older on 1 March 2021, and the policy
commencement date is before 1 March 2021. In this scenario, allow the member to take
more than the allowable lump sum (Result D as calculated above) as a gross lump sum
payment.
o If an amount was specified in field “Amount attributed to Pre-1 March 2021 Provident Fund or
Provident Preservation Fund vested rights plus growth” or “Amount attributed to Post-1 March
2021 Provident Fund or Provident Preservation Fund value” (As part of the transfer details)
o If the total amount of these two fields added together is greater than the amount transferred
to the transferee fund
o If the date of accrual is before 1 March 2021
o If an amount was specified for the transfer from pension fund (after tax amount)
o The fund did not specify a directive number for the pension fund transfer
o No finalised directive exists for this directive number
o The finalised directive was not for a transfer from a pension fund to a provident fund or a
provident preservation fund before 1 March 2021
o The transfer amount on this directive (after tax amount) is less than the transfer from
pension fund (after tax amount) supplied on the current application
o The date of accrual of the transfer from the pension fund was on or after 1 March 2021
o If the answer is ‘Yes’ to ‘Were any services rendered inside / outside the Republic during the
period of membership to the fund?’ (eFiling submissions only)


o The date of accrual is after 28 February 2017
o Total number of months services were rendered while contributing to the fund was not
specified
o Total number of months services were rendered outside the Republic while contributing to
the fund was not specified
o Non-resident indicator was not specified as “Y”
o The application was not received via eFiling
o The application was not received via eFiling, or the application was received via eFiling and the
non-resident indicator was not specified as “Y”; and one or more of the following fields were
specified (Non-Resident Service Rendered Inside/Outside the Republic)
o Were any services rendered inside/outside the Republic during the period of membership
of the Fund?
o Total number of months services were rendered while contributing to fund
o Total number of months services were rendered inside the Republic while contributing to
fund
fund
o Non-resident indicator was specified as “Y” (eFiling submissions only)
o Certificate of residence attached indicator was not specified as “Y”
o Non-resident indicator was specified as “N” or blank
o Certificate of residence attached indicator was specified as “Y”
o If the date of accrual is after 1 March 2016 and the fund type is Provident and the value “Provident
Fund Contributions up to 1 March 2016” was provided and the value “Provident Fund
Contributions after 1 March 2016 was not provided
o If the commencement date is after 1 March 2016 and the fund type is Provident Preservation and
the value “Provident Fund Contributions up to 1 March 2016” was provided and the value
“Provident Fund Contributions after 1 March 2016 was not provided
o If the commencement date is before or on 1 March 2016 and the fund type is Provident
Preservation and the value “Provident Fund Contributions after 1 March 2016” was provided
o If the FSCA registration number was supplied
o The number is not in the format 12/8/8888888/999999 (where 8888888 and 999999
represents numeric digits (0-9))
o The middle seven digits consist of seven zeroes (0000000) or seven nines (9999999)
o The middle seven digits do not start with two zeroes
o If the number does not exist on the FSCA list and is not in a valid FSCA status as per
FSCA rules
o If the FSCA registered insurer number was supplied
o The number is not in the format 10/10/1/9999 (where 9999 represents numeric digits (0-9))
o If the FSCA no does not consist of 4 digits after the 10/10/1/, zeroes must be inserted in
front of the number to avoid the decline of the directive e.g.10/10/1/0004
o The member purchased more than one annuity, and the same annuity policy number/FSCA
Registered Insurer number combination was used more than once (Cannot purchase more than
one annuity with the same annuity policy number and FSCA Registered Insurer number)
o AIPF member contributions was provided


o And the application is from a non-qualifying fund
o If the reason for directive application is ‘Transfer on Retirement (Par 2(1)(c))’
o The field “Did the Fund transfer the benefit to another Fund?” is not specified as ‘Yes’
o The transfer amount is not equal to the gross amount of the total benefit
o The transfer amount is not equal to the gross lump sum amount
o If the date of accrual is on or after 1 March 2018, and before 1 March 2019, and the
transfer from (Transferring Fund Type) and to (Transferee Fund Type) combination is not
one of the following
▪ From Pension Fund to Retirement Annuity Fund
▪ From Provident Fund to Retirement Annuity Fund
o If the date of accrual is on or after 1 March 2019, and before 1 March 2022, and the
transfer from (Transferring Fund Type) and to (Transferee Fund Type) combination is not
one of the following
▪ From Pension Fund to Pension Preservation Fund
▪ From Pension Fund to Provident Preservation Fund
▪ From Provident Fund to Pension Preservation Fund
▪ From Provident Fund to Provident Preservation Fund
o If the date of accrual is on or after 1 March 2022, and the transfer from (Transferring Fund
Type) and to (Transferee Fund Type) combination is not one of the following
▪ From Pension Fund to Pension Preservation Fund
▪ From Pension Fund to Provident Preservation Fund
▪ From Provident Fund to Pension Preservation Fund
▪ From Provident Fund to Provident Preservation Fund
▪ From Pension Preservation Fund to Retirement Annuity Fund
▪ From Pension Preservation Fund to Pension Preservation Fund
▪ From Pension Preservation Fund to Provident Preservation Fund
▪ From Provident Preservation Fund to Retirement Annuity Fund
▪ From Provident Preservation Fund to Pension Preservation Fund
▪ From Provident Preservation Fund to Provident Preservation Fund
o If the transferring fund type is Pension Preservation Fund or Provident Preservation Fund
▪ The Taxpayer is younger than 55 years of age
o If the field “Did the Fund transfer the benefit to another Fund?” is specified as ‘Yes’
o The reason for directive application is not ‘Transfer on Retirement (Par 2(1)(c))’
o If a directive number was supplied for the partial withdrawal
o The finalised directive was not for a partial withdrawal or resignation

o If a partial withdrawal date was provided

o This date is on or after the current application’s date of accrual
o If an amount was specified for the public sector fund original transfer (Period of Employment in
Public Sector Fund)
o The fund did not specify a directive number for the public sector fund original transfer
o No finalised directive exists for the directive number specified
o The finalised directive was not for a ‘Transfer’, ‘Par (eA) Transfer/Payment’, ‘Divorce
transfer’ or ‘Transfer before retirement [Par 2(1)(c)]’ from a public sector fund to an
approved fund
o The transfer amount on the finalised directive is less than the amount specified on the
current application
o The member elected to utilise the total benefit value to purchase annuities, and a gross lump sum
amount was specified
o If the reason for the directive is not “Death before retirement” or “Unclaimed Death Benefit” and
any of the following pension/annuity purchase details were supplied
o Surname of the beneficiary / dependant / Nominee
o Full names of the beneficiary / dependant / Nominee
o Date of birth of the beneficiary / dependant / Nominee
o ID number of the beneficiary / dependant / Nominee
o Passport number of the beneficiary / dependant / Nominee
o Tax reference number of the beneficiary / dependant / Nominee
o If the reason for the directive is “Unclaimed Death Benefit”
o If the type of fund is not Provident Preservation Fund or Pension Preservation Fund
o If the type of fund is Provident Preservation Fund
▪ No previous “Transfer Unclaimed Benefit” was done to an Unclaimed Provident
Preservation Fund on Form B
o If the type of fund is Pension Preservation Fund
▪ No previous “Transfer Unclaimed Benefit” was done to an “Unclaimed Pension
Preservation Fund” on Form B
o If the reason for the directive is ‘Retirement’
o If the type of fund is Provident Fund or Provident Preservation Fund
▪ The fund member’s age is younger than 55
o If the reason for the directive is “Provident Fund Deemed Retirement”
o The type of fund is Pension Fund or Pension Preservation Fund
o The date of accrual is on or after 1 March 2023
o If there is still an amount remaining in the fund after the member has taken a gross lump sum
(Total benefit value greater than the gross lump sum amount)
o The amount utilised to purchase annuities and the amount remaining in the fund to
purchase the annuity/pension is not equal to the Total benefit amount (remaining in the
fund) after the member has taken a gross lump sum
o If the date of accrual is greater than or equal to 1 March 2022 (excluding ‘Death before
Retirement’)

▪ If the amount remaining in the fund after the member has taken a gross lump sum
is greater than or equal to R165000
• The amount of any of the annuities purchased, or the amount remaining in
the fund to pay the annuity (if an amount was specified), is less than
R165000
(balance) is less than R165000
• The balance was not used to either purchase a single annuity, or left in the
fund to pay the annuity
• Form B
o The application fund is indicated as a Retirement Annuity Fund
o The taxpayer was younger than 15 when joining the fund or commencing employment, excluding
where the reason for directive is ‘Par 1(eA)’, ‘Future Surplus’, “Divorce Transfer” or “Divorce –
Non-Member Spouse” (Public Sector Fund only).
o Where the reason for a directive is ‘Transfer’ or ‘Divorce Transfer’ or ‘Transfer Unclaimed Benefit’
or ‘Transfer – Inactive Member with Insufficient Information’ and the amount transferred is not
equal to the gross lump sum due
o Where the reason for a directive is ‘Resignation’ or ‘Winding up/Withdrawal’ and the amount
transferred is equal to the gross lump sum due
o Where the reason for a directive is ‘Termination of Employment - Retrenchment’ or ‘Divorce
Transfer’ and the date of accrual is prior to 01/03/2009
o Where the reason for a directive is ‘Transfer – Unclaimed Benefit’
o The date of accrual is prior to 01/03/2017
o Where the reason for directive is ‘Future Surplus’, ‘Divorce – Member Spouse’, ‘Divorce – Non-
Member Spouse’, ‘Emigration Withdrawal’ or ‘Withdrawal due to Visa Expiry’
o The transfer lump sum indicator is “Yes” (Transfer not allowed)
provident preservation fund before 1 March 2021
o Where the reason for a directive is ‘Emigration Withdrawal’ (eFiling submissions only)
o The date of emigration is greater than or equal to 01/03/2022
o The Total value of the full annuity is not equal to the Gross Amount of Lump Sum Payment
o The answer to any of the following questions is not “Yes”
▪ Was an application for emigration recognised by the Reserve Bank?
▪ Is the certificate of residence of the new country of residence attached?
▪ Is proof of a valid Tax Clearance certificate attached?
o Where the reason for a directive is ‘Cessation of SA Residence’ (eFiling submissions only)

o The date of Cessation of SA Residence is less than three years prior to the date of accrual
▪ Certificate of residence
▪ Document confirming cessation of residence
o Where the reason for directive is ‘Withdrawal due to Visa Expiry’ (eFiling submissions only)
▪ Was the visa issued in terms of paragraph (b) or (i) of the definition of visa in
section 1 of the Immigration Act, no 13 of 2002?
▪ Did the visa expire?
▪ Did the member exit South Africa?
o Where the reason for a directive is ‘Transfer – Inactive Member with Insufficient Information’
o The tax reference number, ID number or other ID was supplied
o The fund transfer from and to combination is not one of the following
▪ Pension Fund to Pension Fund
▪ Provident Fund to Provident Fund
▪ Provident Fund to Pension Fund
▪ Pension Fund to Provident Fund (Only if the date of accrual is greater than or equal
to 1 March 2021)
o No declined Form B transfer was found, using the Application number of the original
transfer provided on the Form B transfer being applied for
o The original Form B transfer was not declined due to insufficient information
o Where the reason for directive is ‘Withdrawal’
o The fund type is Pension Preservation or Provident Preservation and a Form A&D ‘Transfer
before Retirement [Par 2(1)(c)]’ was previously done to the same fund
o Where the reason for directive is not ‘Transfer – Inactive Member with Insufficient Information’
o The Application number of the original transfer was provided
o Where the reason for a directive is ‘Divorce – Non-Member Spouse’ or ‘Divorce – Member
Spouse’ or ‘Divorce Transfer’
▪ The date of accrual is prior to 01/03/2009 (Divorce – Non-Member Spouse)
▪ The date of accrual is prior to 13/09/2007 (Divorce Member spouse)
▪ The date of divorce order is not completed
o The fund type is Pension Preservation or Provident Preservation
▪ The fund created reason is public sector fund
▪ The reason for directive is not Winding up/Withdrawal, Divorce, Transfer, Transfer
Unclaimed Benefit’, Divorce – Non-Member spouse or Divorce Transfer
o The reason for directive is ‘Unclaimed Benefit’ and the date of accrual is on or after 1 March 2009

specified
of the Fund?
fund
fund
o If the date of accrual is after 1 March 2016 and the fund type is Provident and the value “Provident
Fund Contributions up to 1 March 2016” was provided and the value “Provident Fund
Contributions after 1 March 2016 was not provided
o If the commencement date is after 1 March 2016 and the fund type is Provident Preservation and
the value “Provident Fund Contributions up to 1 March 2016” was provided and the value
“Provident Fund Contributions after 1 March 2016 was not provided
o If the commencement date is before or on 1 March 2016 and the fund type is Provident
Preservation and the value “Provident Fund Contributions after 1 March 2016” was provided
o If funds were transferred to an annuity fund
o The fund approval number was captured
o The public sector fund indicator was specified as “Y”
o If public sector fund transfer to another fund
▪ Employment start and end dates have not been provided
▪ Employment start date is less than 16th birthday
▪ Employment end date is less or equal than start date
▪ Employment end date is less or equal than commencement date of membership
▪ No finalised directive exists for this directive number

▪ The finalised directive was not for a partial withdrawal

o The fund type provided is not Provident Fund, Pension Fund, Provident Preservation Fund or
Pension Preservation Fund
Public Sector Fund)
approved fund
current application
o AIPF member contributions was provided
▪ The date of accrual was before 01/03/2009
▪ And the application is from a non-qualifying fund
• Form C
o The taxpayer was younger than 15 when joining the fund, except when the reason for directive is
“Discontinued Contributions” or “Future Surplus” or “Divorce Transfer” or “Divorce – Non-
Member Spouse” (Public Sector Fund only) or “Death prior to retirement”, and the benefit is
payable to the nominee or beneficiary
o The date of death is not in the requested tax year
o The total provident fund contributions by member up to 1 March 2016 exceed the gross lump sum
payable
o The total provident fund contributions after 1 March 2016 exceed the gross lump sum payable
o Where total provident fund contributions by member up to 1 March 2016 or total provident fund
contributions on or after 1 March 2016 have been specified, and no directive exists on the SARS
system for the transfer from a provident fund to a retirement annuity fund
o Where the reason for a directive is ‘Transfer’ or ‘Divorce Transfer’
▪ The amount transferred is not specified
▪ The amount transferred is not equal to the Total Value of Full Annuity/Pension
▪ The Gross Amount of Lump Sum Payment and Total Value of Full Annuity/Pension are not
equal to each other
▪ The benefit was not transferred to another Retirement Annuity Fund

provident preservation fund
o Where the reason for a directive is ‘Emigration Withdrawal’ (eFiling submissions only)
o The date of emigration is greater than or equal to 01/03/2022
o The Total value of the full annuity is not equal to the Gross Amount of Lump Sum Payment
o The answer to any of the following questions are not “Yes”
▪ Was an application for emigration recognised by the Reserve Bank?
▪ Is the certificate of residence of the new country of residence attached?
▪ Is proof of a valid Tax Clearance certificate attached?
o Where the reason for a directive is ‘Cessation of SA Residence’ (eFiling submissions only)
o The date of Cessation of SA Residence is less than three years prior to the date of accrual
▪ Certificate of residence
▪ Document confirming cessation of residence
o Where the reason for directive is ‘Withdrawal due to Visa Expiry’ (eFiling submissions only)
▪ Was the visa issued in terms of paragraph (b) or (i) of the definition of visa in
section 1 of the Immigration Act, no 13 of 2002?
▪ Did the visa expire?
▪ Did the member exit South Africa?
o If the amount attributed to Pre 1 March 2021 Provident Fund or Provident Preservation Fund
vested rights plus growth was specified
o This amount is greater than the total benefit amount
o No transfer from a Provident Fund or Provident Preservation Fund has previously been
requested
o A transfer from a Provident Fund or Provident Preservation Fund has previously been
requested
▪ The policy commencement date of that fund was on or after 1 March 2021
▪ Note: If the date of accrual of that transfer was on or after 1 March 2021, and the
policy commencement date of that fund was before 1 March 2021

• If the member was younger than 55 on 1 March 2021, they are entitled to
receive the Pre- 1 March 2021 contributions and growth transferred from a
previous provident fund or provident preservation fund into the current
retirement annuity fund as a lump sum
• If the member was 55 or older on 1 March 2021, they are entitled to
receive the Pre- and Post- 1 March 2021 contributions and growth
transferred from a previous provident fund or provident preservation fund
into the current retirement annuity fund as a lump sum
o If (approved fund) and (the directive reason is ‘Retirement’ or ‘Retirement due to ill health’) and
(the date of accrual is before 1 March 2021)
o Gross lump sum payment is greater than ((1/3 of member’s total portion (total benefit minus
spouse amount)) plus spouse amount (divorce order)), except if the total benefit amount
(Includes previous directives’ total benefit amounts against the same FSCA registration
number/approved fund number for accruals from 1 October 2007 onwards) is less or equal
than the de-minimus value
o If (approved fund) and (the directive reason is ‘Retirement’ or ‘Retirement due to ill health’) and
(the date of accrual is on or after 1 March 2021)
o Gross lump sum payment is greater than the allowable lump sum (Result D), which is
calculated as follows:
▪ Total benefit amount (Amount A)
▪ Amount attributed to non-member spouse in respect of divorce order (Amount B)
▪ Amount attributed to Pre 1 March 2021 Provident Fund or Provident Preservation
Fund vested rights plus growth (Amount C)
▪ Allowable lump sum (Result D): ((1/3 of (Amount A minus Amount B minus Amount
C)), plus Amount B, plus Amount C)
o The exception to this rule is if the total benefit amount (Includes previous directives’ total
benefit amounts against the same FSCA registration number/approved fund number),
excluding amounts attributed to Pre 1 March 2021 Provident Fund or Provident
Preservation Fund vested rights plus growth, is less or equal than the de-minimus value,
and the gross lump sum payment is equal to the total benefit amount.
o Where the reason for directive is ‘death before retirement’ and the Date of Accrual is on or after
01/10/2007 and the fields 1/3 commutation of annuity/pension preceding death and/or own
contributions plus interest have been captured
o Where the reason for a directive is ‘Divorce Transfer’ and the date of accrual is prior to
01/03/2009
o Where the reason for directive is ‘Divorce – Non Member Spouse’ or Divorce – Member Spouse’
or ‘Divorce Transfer’
▪ The date of accrual is prior to 01/03/2009 (Divorce – Non Member Spouse)
▪ The date of accrual is prior to 13/09/2007 (Divorce Member spouse)
▪ The date of divorce order is not completed
o Where the reason for directive is death before retirement the following information must be
supplied:
▪ Date of death

▪ Gross lump sum

▪ Total value of full annuity/pension
▪ One-third commutation of the annuity/pension if he/she retired the day preceding death
▪ The total contribution by member plus interest
▪ Commencement date of policy
o If the reason for directive is ‘Discontinued Contributions’
▪ Date of Accrual is before 7 February 2007
▪ If the Date of Accrual is before 1 March 2021
▪ The Total value of the full annuity/pension of the current application and previous
directives for directive reason ‘Discontinued Contributions’ with the same FSCA
registration (first 12 digits) / fund approval number (whichever is used on the current
application) is greater than R7000
▪ If the Date of Accrual is on or after 1 March 2021
▪ The Total value of the full annuity/pension of the current application and previous
directives for directive reason ‘Discontinued Contributions’ with the same FSCA
registration (first 12 digits) / fund approval number (whichever is used on the current
application) is greater than R15000
▪ The Total value of the full annuity/pension is not equal to the Gross Amount of Lump Sum
Payment
o The finalised directive was not for a partial withdrawal or resignation
Public Sector Fund)
approved fund
current application
o The member elected to utilise the total value of the full annuity/pension to purchase annuities, and
a gross lump sum amount was specified
FSCA rules


o If the reason for the directive is not “Death before retirement” and any of the following
pension/annuity purchase details were supplied
o Surname of the beneficiary / dependant / Nominee
o Full names of the beneficiary / dependant / Nominee
o Date of birth of the beneficiary / dependant / Nominee
o ID number of the beneficiary / dependant / Nominee
o Passport number of the beneficiary / dependant / Nominee
o Tax reference number of the beneficiary / dependant / Nominee
o If there is still an amount remaining in the fund after the member has taken a gross lump sum
(Total benefit value greater than the gross lump sum amount)
▪ The amount utilised to purchase annuities and the amount remaining in the fund to
purchase the annuity/pension is not equal to the Total benefit amount (remaining in the
fund) after the member has taken a gross lump sum
▪ If the date of accrual is greater than or equal to 1 March 2022 (excluding ‘Death before
Retirement’)
▪ If the amount remaining in the fund after the member has taken a gross lump sum is
greater than or equal to R165000
▪ The amount of any of the annuities purchased, or the amount remaining in the
fund to pay the annuity (if an amount was specified), is less than R165000
(balance) is less than R165000
▪ The balance was not used to either purchase a single annuity, or left in the fund to
pay the annuity
• Form E
o The reason for directive is ‘Par (eA) Living Annuity Commutation Termination of a Trust’ (eFiling
submissions only)
o The taxpayer type is not a Trust
o The reason for directive is not ‘Par (eA) Living Annuity Commutation Termination of a Trust’ or
‘Par (c) Living Annuity – Commutation’
o The taxpayer type is a Trust
o The reason for directive is Par (c) Living Annuity – Commutation
o The lump sum payable and full value of annuity is not the same
o The value “Was any value of the annuity or part of the retirement interest commuted
before?” was not supplied
o If the Date of Accrual is greater than or equal to 1 May 2020
▪ The lump sum benefit payable exceeds R125000, aggregated across all policies
held within the specified fund
o If the Date of Accrual is before 1 May 2020

▪ If the value “Was any value of the annuity or part of the retirement interest
commuted before?” was selected as “Y”
• The lump sum benefit payable exceeds R50000
▪ If the value “Was any value of the annuity or part of the retirement interest
commuted before?” was selected as “N”
• The lump sum benefit payable exceeds R75000
o The reason for directive is Par (c) Living Annuity – Commutation or Death – Member / Former
Member
▪ The field Benefit payable to was not set to Member / Former Member
o The reason for directive is Death – Member / Former Member or Death – Next Generation
Annuitant
▪ The date of accrual does not match date of death (on taxpayer register)
o The reason for directive is Death – Next Generation Annuitant or Next Generation Annuitant –
Commutation
▪ The field Benefit payable to was not set to Next Generation Annuitant
▪ ID Number of original member was not completed
▪ Name of original member was not completed
o The reason for directive is Death – Member / Former Member, Death – Next Generation Annuitant
or Next Generation Annuitant - Commutation
o The value “If death of member / annuitant please indicate whether any portion of the benefit
was used to purchase an annuity for a beneficiary / nominee(s)” was not supplied
▪ If the above value was selected as “Y”
▪ No Beneficiary / Nominee details were captured. All the required information
per beneficiary / nominee must be completed.
▪ The Beneficiary / Nominee Amount fields plus the Lump Sum Payable do
not add up to the full value of annuity field
▪ If the date of accrual is greater than or equal to 1 March 2022 (excluding
‘Death – Member / Former Member and ‘Death – Next Generation
Annuitant’)
• If the amount remaining in the fund after the member has taken a
gross lump sum is greater than or equal to R165000
o The amount of any of the annuities purchased is less than
R165000
• If the amount remaining in the fund after the member has taken a
gross lump sum (balance) is less than R165000
o The balance was not used to purchase a single annuity
o The taxpayer type on the directive application is a Trust
o Annuity purchased details were captured on the directive application
o If the reason for the directive is not “Death Member / Former Member after Retirement” or “Death
– Next Generation Annuitant” or Next Generation Annuitant - Commutation , and any particulars
of pension/annuity purchase for a beneficiary/nominee were supplied
o The reason for directive is Transfer and the amount transferred is not equal to the gross lump sum
and total value of full annuity


FSCA rules
specified
of the Fund?
fund
fund
• IRP 3(a)
o The reason for directive is “Severance Benefit – Retirement (Age 55 or older)”, and the Date of
Accrual is on or after 01/03/2011
o The Taxpayer is younger than 55 years of age
o The reason for directive is “Employer owned policy proceeds - taxable” or “Employer owned policy
proceeds – exempt s10(1)(gG)” (only applicable from 1 March 2012)
o The Date of Accrual is before 01/03/2012

o The reason for directive is “Section 10(1)(gB)(iii) Compensation”

o The Date of Accrual is before 01/02/2006
o The Gross amount payable exceeds R300000
o The reason for directive is ‘Other’
o No Other Amount, Leave Payment, Notice Payment or Arbitration/CCMA Award has been
specified
o The reason for directive is not ‘Other’
o Other Amount, Leave Payment, Notice Payment or Arbitration/CCMA Award has been
specified
o Severance benefit payable has been specified
o Leave Payment, Notice Payment or Arbitration/CCMA Award has been specified
o Leave Payment or Notice Payment has been specified
o Severance benefit payable or Arbitration/CCMA Award has been specified
o Arbitration/CCMA Award has been specified
o Severance benefit payable, Leave Payment or Notice Payment has been specified
o Other description (excluding Leave Payment, Notice Payment and Arbitration/CCMA Award) has
been specified without an amount
o The reason for directive is ‘Severance Benefit – Paid by Non-Resident Employer’
• IRP 3(s)
o The number of work days outside SA during the qualifying 12 months period(s) is more than the
total number of work days during the qualifying 12 months period(s)
o The number of work days outside SA during the source period relating to the section 8A/8C gain
is more than the total number of work days during the source period relating to the section 8A/8C
gain
o The end date of the source period relating to the section 8A/8C gain is before the start date of the
source period relating to the section 8A/8C gain
o The total number of work days during the qualifying 12 months period(s) do not add up to the total
number of work days during the source period relating to the section 8A/8C gain
o The number of work days outside SA during the qualifying 12 months period(s) do not add up to
the number of work days outside SA during the source period relating to the section 8A/8C gain
o The total work days outside SA in source period during the Year of Assessment is more than the
total work days in source period during the Year of Assessment
o The total work days in source period during the Year of Assessment is more than the total number
of work days during the source period
o The calculated deemed accrual for section 10(1)(o)(ii) is not equal to the deemed accrual for
section 10(1)(o)(ii) as captured by the employer
o The calculated deemed accrual for section 10(1)(o)(ii), for all Years of Assessment in source
period added together, is not equal to the Gross value of gain/amount
o The amount captured against “How much of the exemption was used during each year of
assessment prior to date of vesting” is greater than the total allowable exemption available for that
tax year
o The calculated portion of the gain qualifying for exemption is not equal to the portion of the gain
qualifying for exemption as captured by the employer

o The calculated portion of the gain qualifying for exemption, for all Years of Assessment in source
period added together, is not equal to the Exempt amount of the gain/amount under section
10(1)(o)(ii)
o The calculated exempt amount of the gain under section 10(1)(o)(ii) is not equal to the exempt
amount of the gain under section 10(1)(o)(ii) as captured by the employer
o The calculated taxable portion is not equal to the taxable portion as captured by the employer
• ROT01
o No finalised tax directive exists for the specified Directive (IRP3) number
o One or more of the following values as specified on the form do not correspond to the values on
the Directive where the transfer was done
▪ Taxpayer Income Tax Reference Number
▪ Taxpayer SA ID number
▪ Taxpayer Other ID
▪ Taxpayer date of birth
▪ Tax Year
▪ Transferee fund type
▪ The amount transferred as reflected on the directive
▪ Fund number
▪ FSCA registration number
o Application is received where an ROT01 is not required
o If there is a difference between the directive amount and the actual transfer amount received, and
the reason for the difference is not provided
• ROT02
o No finalised tax directive exists for the specified Directive (IRP3) number
o One or more of the following values as specified on the form do not correspond to the values on
the Directive where the annuities were purchased
▪ Taxpayer Income Tax Reference Number
▪ Taxpayer SA ID number
▪ Taxpayer Other ID
▪ Taxpayer date of birth
▪ Tax Year
▪ The amount reflected on the directive to purchase an annuity / pension
▪ FSCA registered insurer number (Also referred to as a Life License Number)
o Application is received where an ROT02 is not required
o If there is a difference between the directive amount and the actual amount received to purchase
an annuity, and the reason for the difference is not provided
o Invalid Income Tax Reference Number (Beneficiary)
7.3.4 Duplicate Directive Applications

Directive applications will be regarded as duplicates if the:
o Original application was finalised and a second application is received with the same information
o Original directive issued was not cancelled

The following validations are used to determine duplicate applications:

1. Form A & D, B & C
o Date of accrual of the lump sum payment
o Fund approval number (Only for public sector funds)
o FSCA registration number
o Fund PAYE reference number (validate ‘7’ and do modulus test)
o Membership number
o The taxpayer/employees income tax reference number and/or the members’ ID number or other
identification
2. Form E
o Fund PAYE reference number (validate ‘7’ and do modulus test)
o The taxpayer/employees income tax reference number and/or the members’ ID number or other
identification
o FSCA registration number
o FSCA registered insurer number
o Fund approval number
3. Form IRP 3(a)
o Employer PAYE number
o Employees’ income tax reference number and/or ID number or other identification
NOTE
WHERE A DIRECTIVE WAS ISSUED BY SARS AND SUBSEQUENTLY AN ADDITIONAL AMOUNT
BECOMES AVAILABLE TO THE TAXPAYER, A SECOND DIRECTIVE APPLICATION MUST BE
SUBMITTED FOR THE ADDITIONAL AMOUNT ONLY, TAKING INTO ACCOUNT THE DUPLICATE
VALIDATION. A CANCELLATION REQUEST MUST ONLY BE SUBMITTED IF THERE IS A REDUCTION
IN THE AMOUNT PAYABLE (due to calculation error only) TO THE TAXPAYER OR THE INCORRECT
REASON WAS USED e.g. ‘RESIGN’ INSTEAD OF ‘TERMINATION OF EMPLOYMENT
(RETRENCHMENT)’.

APPENDIX A - CODE TABLES
7.4 Directive Application Status Codes

Table A-2: Directive Application Status Codes
Code Description
01 Application declined
02 Directive declined
03 Awaiting approval
04 Awaiting stop-order
05 Disapproved
06 In progress
07 Finalised
08 Cancelled
09 Archived
10 Intermediate interface (awaiting validation)
11 In Progress – Unfinalised Exempt Amount
7.5 Directive Cancellation Request Response Codes

Table A-3: Directive Cancellation Request Response Codes
Code Description
01 Directive cancelled
02 Directive cannot be cancelled – Directive not finalised
03 Directive cannot be cancelled – Stop Order adhered to
04 Directive cannot be cancelled – Cancellation not requested by Directive Requestor
fund
05 Directive cannot be cancelled – Reason for Directive Cancellation not supplied
7.6 FORM A&D Request Reason Codes

Table A-4: FORM A&D Directive Request Reason Codes
Code Description
01 Death before Retirement
02 Retirement
03 Retirement due to ill health
04 Provident fund Deemed retirement
52 Transfer before retirement [Par 2(1)(c)]

Code Description
56 Unclaimed Death Benefit
7.7 FORM B Request Reason Codes

Table A-5: FORM B Directive Request Reason Codes
Code Description
05 Transfer
06 Withdrawal
09 Par (eA) Transfer / Payment
16 Resignation
21 Future Surplus
22 Divorce – Member Spouse
24 Unclaimed Benefit
27 Security of Mortgage Bond Order / Housing Loan
29 Emigration Withdrawal (eFiling Submissions only)
31 Divorce Transfer
32 Divorce – Non-Member Spouse
34 Termination of Employment (Retrenchment)
44 Withdrawal due to Visa Expiry (eFiling Submissions only)
48 Transfer Unclaimed Benefit
54 Transfer – Inactive Member with Insufficient Information
57 Cessation of SA Residence
7.8 FORM C Request Reason Codes

Table A-6: FORM C Directive Request Reason Codes
Code Description
01 Death prior to retirement
02 Retirement
03 Retirement due to ill health
05 Transfer prior to Retirement
21 Future Surplus
22 Divorce – Member Spouse
29 Emigration Withdrawal (eFiling Submissions only)
30 Discontinued Contributions
31 Divorce Transfer
32 Divorce – Non-Member Spouse
44 Withdrawal due to Visa Expiry (eFiling Submissions only)

Code Description
57 Cessation of SA Residence
7.9 Form E Request Reason Codes

Table A-7: Form E Directive Request Reason Codes
Code Description
05 Transfer of an annuity
35 Par. (c) Living Annuity Commutation
37 Death – Member / Former Member after Retirement
38 Death – Next Generation Annuitant
39 Next Generation Annuitant Commutation
58 Par (eA) Living Annuity Commutation Termination of a Trust (eFiling submissions
only)
7.10 IRP3(a) Request Reason Codes

Table A-8: IRP3(a) Directive Request Reason Codes
Code Description
01 Severance benefit - Death
02 Severance benefit – Retirement (Age of 55 or older)
03 Severance benefit - Retirement due to ill health
07 Severance benefit – Involuntary Retrenchment
33 Section 10(1)(gB)(iii) Compensation
42 Employer owned policy proceeds – Taxable
43 Employer owned policy proceeds – Exempt section 10(1)(gG)
45 Severance benefit – Voluntary Retrenchment
60 Severance Benefit – Paid by a non-resident Employer (eFiling submissions only)
99 Other – Provide reason
7.11 IRP3(s) Directive Reason Codes

Table A-9: IRP3(s) Directive Request Reason Codes
Code Description
46 Revenue gain i.r.o. rights to acquire marketable securities in terms of section 8A
47 Revenue gain i.r.o. the vesting of equity instruments in terms of section 8C
49 Amounts in terms of par (dd) of the proviso to section 10(1)(k)(i) dividends
50 Amounts in terms of par (ii) of the proviso to section 10(1)(k)(i) dividends
51 Amounts in terms of par (jj) of the proviso to section 10(1)(k)(i) dividends

Code Description
53 Amounts in terms of par (kk) of the proviso to section 10(1)(k)(i) dividends
7.12 Income Tax Area Codes

Table A-10: Income Tax Area Codes
Income Area Name Contact Centre Tel: International SARS online:

Tax Area Callers:
Code
0088 Alberton 0800 00 7277 +27 11 6022093 www.sars.gov.za
0093 Ashley Gardens 0800 00 7277 +27 11 6022093 www.sars.gov.za
0001 Beaufort West 0800 00 7277 +27 11 6022093 www.sars.gov.za
0002 Bellville 0800 00 7277 +27 11 6022093 www.sars.gov.za
0080 Benoni 0800 00 7277 +27 11 6022093 www.sars.gov.za
0043 Bethlehem 0800 00 7277 +27 11 6022093 www.sars.gov.za
0011 Bisho/East London 0800 00 7277 +27 11 6022093 www.sars.gov.za
0040 Bloemfontein 0800 00 7277 +27 11 6022093 www.sars.gov.za
0081 Boksburg 0800 00 7277 +27 11 6022093 www.sars.gov.za
0082 Brakpan 0800 00 7277 +27 11 6022093 www.sars.gov.za
0003 Cape Town 0800 00 7277 +27 11 6022093 www.sars.gov.za
0071 Corporate Tax 0800 00 7277 +27 11 6022093 www.sars.gov.za
Centre
0020 Durban 0800 00 7277 +27 11 6022093 www.sars.gov.za
0094 Doringkloof TPS 0800 00 7277 +27 11 6022093 www.sars.gov.za
0004 East London 0800 00 7277 +27 11 6022093 www.sars.gov.za
0010 George 0800 00 7277 +27 11 6022093 www.sars.gov.za
0083 Germiston 0800 00 7277 +27 11 6022093 www.sars.gov.za
0072 Giyani 0800 00 7277 +27 11 6022093 www.sars.gov.za
0084 Johannesburg 0800 00 7277 +27 11 6022093 www.sars.gov.za
0006 Kimberley 0800 00 7277 +27 11 6022093 www.sars.gov.za
0061 Klerksdorp 0800 00 7277 +27 11 6022093 www.sars.gov.za
0041 Kroonstad 0800 00 7277 +27 11 6022093 www.sars.gov.za
0062 Krugersdorp 0800 00 7277 +27 11 6022093 www.sars.gov.za
0074 Lebowa 0800 00 7277 +27 11 6022093 www.sars.gov.za
0076 Mmabatho 0800 00 7277 +27 11 6022093 www.sars.gov.za
0033 Mitchell’s Plain 0800 00 7277 +27 11 6022093 www.sars.gov.za
0070 Nelspruit 0800 00 7277 +27 11 6022093 www.sars.gov.za
0085 Nigel 0800 00 7277 +27 11 6022093 www.sars.gov.za
0999 Operational Policy 0800 00 7277 +27 11 6022093 www.sars.gov.za

Income Area Name Contact Centre Tel: International SARS online:

Tax Area Callers:
Code
0060 Operational Policy 0800 00 7277 +27 11 6022093 www.sars.gov.za
Mining Section
0005 Paarl 0800 00 7277 +27 11 6022093 www.sars.gov.za
0013 Parliamentary 0800 00 7277 +27 11 6022093 www.sars.gov.za
Service Unit
0021 Pietermaritzburg 0800 00 7277 +27 11 6022093 www.sars.gov.za
0063 Pietersburg 0800 00 7277 +27 11 6022093 www.sars.gov.za
0007 Port Elizabeth 0800 00 7277 +27 11 6022093 www.sars.gov.za
0028 Port Shepstone 0800 00 7277 +27 11 6022093 www.sars.gov.za
0064 Pretoria 0800 00 7277 +27 11 6022093 www.sars.gov.za
0095 Pretoria Noord 0800 00 7277 +27 11 6022093 www.sars.gov.za
0086 Randfontein 0800 00 7277 +27 11 6022093 www.sars.gov.za
0087 Roodepoort 0800 00 7277 +27 11 6022093 www.sars.gov.za
0089 Rissik Straat 0800 00 7277 +27 11 6022093 www.sars.gov.za
0065 Rustenburg 0800 00 7277 +27 11 6022093 www.sars.gov.za
0075 Sibasa 0800 00 7277 +27 11 6022093 www.sars.gov.za
0066 Springs 0800 00 7277 +27 11 6022093 www.sars.gov.za
0067 Standerton 0800 00 7277 +27 11 6022093 www.sars.gov.za
0092 Soweto 0800 00 7277 +27 11 6022093 www.sars.gov.za
0008 Uitenhage 0800 00 7277 +27 11 6022093 www.sars.gov.za
0012 Umtata 0800 00 7277 +27 11 6022093 www.sars.gov.za
0068 Vereeniging 0800 00 7277 +27 11 6022093 www.sars.gov.za
0042 Welkom 0800 00 7277 +27 11 6022093 www.sars.gov.za
0069 Witbank 0800 00 7277 +27 11 6022093 www.sars.gov.za
0009 Worcester 0800 00 7277 +27 11 6022093 www.sars.gov.za

7.13 Passport Country Codes

Table A-11: Passport Country Codes
Country Name Country code

Aland Islands ALA
Albania ALB
Algeria DZA
American Samoa ASM
Andorra AND
Angola AGO
Anguilla AIA
Antarctica ATA
Antigua and Barbuda ATG
Argentina ARG
Armenia ARM
Aruba ABW
Australia AUS
Austria AUT
Azerbaijan AZE
Bahamas BHS
Bahrain BHR
Bangladesh BGD
Barbados BRB
Belarus BLR
Belgium BEL
Belize BLZ
Benin BEN
Bermuda BMU
Bhutan BTN
Bolivia BOL
Bosnia and Herzegovina BIH
Botswana BWA
Bouvet Island BVT
Brazil BRA
British Virgin Islands VGB
British Indian Ocean Territory IOT

Brunei Darussalam BRN

Bulgaria BGR
Burkina Faso BFA
Burundi BDI
Cambodia KHM
Cameroon CMR
Canada CAN
Cape Verde CPV
Cayman Islands CYM
Central African Republic CAF
Chad TCD
Chile CHL
China CHN
Hong Kong, Special Administrative Region of China HKG
Macao, Special Administrative Region of China MAC
Christmas Island CXR
Cocos (Keeling) Islands CCK
Colombia COL
Comoros COM
Congo (Brazzaville) COG
Congo, Democratic Republic of the COD
Cook Islands COK
Costa Rica CRI
Côte d'Ivoire CIV
Croatia HRV
Cuba CUB
Cyprus CYP
Czech Republic CZE
Denmark DNK
Djibouti DJI
Dominica DMA
Dominican Republic DOM
Ecuador ECU
Egypt EGY
El Salvador SLV
Equatorial Guinea GNQ
Eritrea ERI

Estonia EST
Ethiopia ETH
Falkland Islands (Malvinas) FLK
Faroe Islands FRO
Fiji FJI
Finland FIN
France FRA
French Guiana GUF
French Polynesia PYF
French Southern Territories ATF
Gabon GAB
Gambia GMB
Georgia GEO
Germany DEU
Ghana GHA
Gibraltar GIB
Greece GRC
Greenland GRL
Grenada GRD
Guadeloupe GLP
Guam GUM
Guatemala GTM
Guernsey GGY
Guinea GIN
Guinea-Bissau GNB
Guyana GUY
Haiti HTI
Heard Island and Mcdonald Islands HMD
Holy See (Vatican City State) VAT
Honduras HND
Hungary HUN
Iceland ISL
India IND
Indonesia IDN
Iran, Islamic Republic of IRN
Iraq IRQ
Ireland IRL

Isle of Man IMN

Israel ISR
Italy ITA
Jamaica JAM
Japan JPN
Jersey JEY
Jordan JOR
Kazakhstan KAZ
Kenya KEN
Kiribati KIR
Korea, Democratic People's Republic of PRK
Korea, Republic of KOR
Kuwait KWT
Kyrgyzstan KGZ
Lao PDR LAO
Latvia LVA
Lebanon LBN
Lesotho LSO
Liberia LBR
Libya LBY
Liechtenstein LIE
Lithuania LTU
Luxembourg LUX
Macedonia, Republic of MKD
Madagascar MDG
Malawi MWI
Malaysia MYS
Maldives MDV
Mali MLI
Malta MLT
Marshall Islands MHL
Martinique MTQ
Mauritania MRT
Mauritius MUS
Mayotte MYT
Mexico MEX
Micronesia, Federated States of FSM

Moldova MDA
Monaco MCO
Mongolia MNG
Montenegro MNE
Montserrat MSR
Morocco MAR
Mozambique MOZ
Myanmar MMR
Namibia NAM
Nauru NRU
Nepal NPL
Netherlands NLD
Netherlands Antilles ANT
New Caledonia NCL
New Zealand NZL
Nicaragua NIC
Niger NER
Nigeria NGA
Niue NIU
Norfolk Island NFK
Northern Mariana Islands MNP
Norway NOR
Oman OMN
Other OTH
Pakistan PAK
Palau PLW
Palestinian Territory, Occupied PSE
Panama PAN
Papua New Guinea PNG
Paraguay PRY
Peru PER
Philippines PHL
Pitcairn PCN
Poland POL
Portugal PRT
Puerto Rico PRI
Qatar QAT

Réunion REU
Romania ROU
Russian Federation RUS
Rwanda RWA
Saint-Barthélemy BLM
Saint Helena SHN
Saint Kitts and Nevis KNA
Saint Lucia LCA
Saint-Martin (French part) MAF
Saint Pierre and Miquelon SPM
Saint Vincent and Grenadines VCT
Samoa WSM
San Marino SMR
Sao Tome and Principe STP
Saudi Arabia SAU
Senegal SEN
Serbia SRB
Seychelles SYC
Sierra Leone SLE
Singapore SGP
Slovakia SVK
Slovenia SVN
Solomon Islands SLB
Somalia SOM
South Africa ZAF
South Georgia and the South Sandwich Islands SGS
South Sudan SSD
Spain ESP
Sri Lanka LKA
Sudan SDN
Suriname * SUR
Svalbard and Jan Mayen Islands SJM
Swaziland SWZ
Sweden SWE
Switzerland CHE
Syrian Arab Republic (Syria) SYR
Taiwan, Republic of China TWN

Tajikistan TJK
Tanzania *, United Republic of TZA
Thailand THA
Timor-Leste TLS
Togo TGO
Tokelau TKL
Tonga TON
Trinidad and Tobago TTO
Tunisia TUN
Turkey TUR
Turkmenistan TKM
Turks and Caicos Islands TCA
Tuvalu TUV
Uganda UGA
Ukraine UKR
United Arab Emirates ARE
United Kingdom GBR
United States of America USA
United States Minor Outlying Islands UMI
Uruguay URY
Uzbekistan UZB
Vanuatu VUT
Venezuela (Bolivarian Republic of) VEN
Viet Nam VNM
Virgin Islands, US VIR
Wallis and Futuna Islands WLF
Western Sahara ESH
Yemen YEM
Zambia ZMB
Zimbabwe ZWE

7.14 IRP3 Form Hard Copy Example

The following figures depict the recommended IRP3 forms that the REQUESTOR may use to issue a paper
copy IRP3 form to clients. The REQUESTOR may add its logo and the following sentence at the top left hand
side of the IRP3 form.
The sentence that must be added is:
“Printed in accordance with SARS recommended format.”
Note that if a stop-order is included in the directive response, a sentence must be added to the printed form to
indicate that there is an IT88(L) attached to the form. An IT88(L) form must also be printed in this case.
The form as described in
Figure A-1 must be issued when a FORM A&D, FORM B, FORM C, FORM E, IRP3(a) or IRP3(s) actual tax
directive request was submitted and a lump sum directive was issued by SARS.
When a FORM A&D, FORM B, FORM C, FORM E, IRP3(a) or IRP3(s) tax directive simulation request was
submitted and a lump sum directive simulation was issued by SARS, the form as described in Figure A-2 must
be issued:
If the IT 88L reference number was provided in the tax directive simulation response, it means there
are outstanding debts on the taxpayer’s account(s). The detail of the outstanding debts will not be
provided in the tax directive simulation response, but the following sentence must be added on the
form:
There are outstanding debts on the taxpayer’s account(s)
Add the sentence “Disclaimer: This is a simulation only. The results may differ from the results when
the actual tax directive request is submitted to SARS”. This must be printed in bold on the form.
The words “Simulation” must be clearly written across the page (watermark).

Figure A-1: IRP3 Lump Sum Directive Hard Copy Sample

Figure A-2: Tax Directive Simulation Hard Copy Sample

7.15 IT88(L) Form Hard Copy Example

This section provides an example of the layout of an IT88(L) form, detailing stop-order amounts that must be
deducted by the REQUESTOR from a lump sum amount that is due to clients and forwarded to SARS. When
such a stop-order is issued the form must be filled in and attached to the IRP3 form issued to clients.
This form must always contain a sentence to refer back to the IRP3 directive it is attached to.
The REQUESTOR may add its logo and the following sentence to the top left hand side of the IT88(L) form.
The sentence that must be added is:
“Printed in accordance with SARS recommended format.”.
Figure A-3 and Figure A-4 depict how page 1 and 2 of the IT88(L) form must look like, respectively.
These forms are printed in response to an actual tax directive request submitted to SARS.
These forms may not be printed in response to a tax directive simulation request.

Stop order for taxes in arrears IT 88L

Taxpayer :Xxxxxxxxxxxx
Tax reference number :0000000000
Reason for stop-order :Xxxxxxxxxxx
NB. This notice must accompany your payment when you submit it to SARS.
A copy of this notice must be provided to the taxpayer.
Taxes due in accordance with this notice.
Payment reference number (PRN) Total

R C
1. Assessed tax: 9 9 9 9 9 9 9 9 9 9 T 0 0 0 0 0 0 0 0 999999999999999.99
2. Administrative penalty: 9 9 9 9 9 9 9 9 9 9 A I 9 9 9 9 9 9 9 999999999999999.99
3. Provisional tax:
Period 999999 9 9 9 9 9 9 9 9 9 9 P 0 0 0 M C C Y Y 999999999999999.99
Period 999999 9 9 9 9 9 9 9 9 9 9 P 0 0 0 M C C Y Y 999999999999999.99
Period 999999 9 9 9 9 9 9 9 9 9 9 P 0 0 0 M C C Y Y 999999999999999.99
Payments made to SARS:

Please visit SARS web site www.sars.gov.za for the updated information on the payment options and how to
make payment to SARS.
Electronic Funds Transfer (EFT)
Payment may be made via the internet banking facilities by simply using the standard drop-down listing of pre-loaded
beneficiary IDs provided by the bank. All SARS beneficiary IDs are prefixed with the naming convention “SARS- <Tax
Type>” e.g. “SARS-ITA” must be used for ‘Assessed tax’ and ‘Administrative penalty’, “SARS-PROV” must be used for
‘Provisional tax’, etc.
The 19-digit bank payment reference number tells SARS exactly who the client is and enables the allocation of such
payment to a specific tax and period.
• The first 10 digits relate to the client’s tax reference number. This number ensures that the payment will be credited
to the client’s tax account.
• The 11th digit refers to the tax type indicator. This character will vary depending on the type of tax a representative
taxpayer is paying, for example “P” stands for Provisional Tax paid by a representative taxpayer, “T” stands for
Assessed Tax paid by a representative taxpayer, etc.
Payment
Reference
No. for
Example: 0 1 0 1 0 1 0 1 0 1 P 0 0 0 2 2 0 1 5
provisional
tax
payment
All EFT payments must be correctly referenced to ensure that SARS is able to identify your payment and correctly
allocate it to the correct client’s account. You will not be able to make a payment if your reference (tax reference
number) is incorrect.
Payments via eFiling
Administrators who are registered as an eFiler can pay the amounts on the IT88L via eFiling. Please refer to ‘Make a
payment on SARS website for detail information.
Figure A-3: IT88(L) Page 1 Hard Copy Sample

Remarks
The Tax Administration Act empowers the Commissioner for the South African Revenue Service
(SARS) to appoint a third party to withhold and pay over to SARS any amounts due by a taxpayer in
terms of the relevant tax Act. Such a third party may be an employer of the taxpayer or any other
person who has the management, custody or control of any income, monies or property of the
taxpayer.
The abovementioned taxpayer is indebted to SARS for the specified amounts and it is understood
that the taxpayer is either entitled to income from you or have money deposited with you.
If you are an employer and the taxpayer has left (and no payouts have been effected) or intends
leaving your employment, any instalment arrangement for deductions will fall away, and the full
amount outstanding must then be deducted from the monies due to him/her. Should such instalments
be insufficient to cover the outstanding debt owed to SARS, all available funds must be paid over to
SARS in full.
160. Right to recovery of taxpayer

(1) A representative taxpayer, witholding agent or responsible third party who, as such, pays a tax
is entitled to recover the amount so paid from the person on whose behalf it is paid, or to retain
out of money or assets in that person’s possession or that may come to that person in that
representative capacity, an amount equal to the amount so paid.
155. Personal liability of representative taxpayer

A representative taxpayer is personally liable for any tax payable in the representative
taxpayer’s representative capacity if, while it remains unpaid –
(a) the representative taxpayer alienates, charges or disposes of the income in respect of
which the tax is chargeable; or
(b) the representative taxpayer disposes of or parts with any funds or moneys, which are in
the representative taxpayer’s possession or comes to the representative taxpayer after
the tax is payable, if the tax could legally have been paid from or out of the funds or
moneys.
179. Power to appoint third party

A Senior SARS official may by notice to a person who holds or owes or will hold or owe any
money, including a pension, salary, wage or other remuneration, for or to a taxpayer, require
the person to pay the money to SARS in satisfaction of the taxpayer’s tax debt.
The above is applicable to all taxes.
Figure A-4: IT88(L) Page 2 Hard Copy Sample

7.16 Tax Reference Number Modulus 10 Test
Figure A-5: Tax Reference Number Modulus 10 Test


IBIR 006 Rev 6.501 PDF

Uploaded by

Copyright:

Available Formats

IBIR 006 Rev 6.501 PDF

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

IBIR 006 Rev 6.501 PDF

Uploaded by

Copyright:

Available Formats

Directives - CLASSIFICATION - Table of Contents

IBIR-006 TAX DIRECTIVES

Revision Date .......................... 2022-10-28

IBIR-006 Rev 6.501 Page CI-1

Configuration Index Record - Printed Documents

IBIR-006 Rev 6.501 Page CI-2

5.400 Add validations to cancellation of directives, including appropriate IB0946 2014-07-04

IBIR-006 Rev 6.501 Page CI-3

6.101 Directives April 2021 IB1081 2020-10-06

IBIR-006 Rev 6.501 Page CI-4

IBIR-006 Rev 6.501 Page i

4.2.4.7.3 Directive Request FORM B Trailer Record ........................................................................4-46

IBIR-006 Rev 6.501 Page ii

7.2.3 Directive Hard Copy ........................................................................................................................... 2

IBIR-006 Rev 6.501 Page iii

IBIR-006 Rev 6.501 Page iv

IBIR-006 Rev 6.501 Page v

IBIR-006 Rev 6.501 Page vi

Name Title Signature Date

Madie Mamabolo Sen. Manager: Engineering

Tshilidzi Magada Sen. Specialist: Taxpayer Strategy

Kershan Pather Sen. Manager: Business Systems

Dillon Gounder Manager: Business Systems

Christo Pretorius Specialist: Architecture

Herman Smith Head: Operations Enabling

IBIR-006 Rev 6.501 Page i

2.2 Business Requirements Overview

IBIR-006 Rev 6.501 Page 2-1

IBIR-006 Rev 6.501 Page 2-2

IBIR-006 Rev 6.501 Page 2-3

Before testing can commence, the following steps must be followed:

2.2.1 Intended Data Usage by SARS

IBIR-006 Rev 6.501 Page 2-4

2.2.2 Intended Data Usage by the REQUESTOR

2.3 Document Overview

IBIR-006 Rev 6.501 Page 2-5

3.1 Applicable Documents

3.2 Referenced Documents

IBIR-006 Rev 6.501 Page 3-1

IBIR-006 Rev 6.501 Page 3-2

4.1 Interface Diagram

SARS system Requestor

Tax Directive Simulation Responses

Figure 4-1: System Interface Relationship

4.2 Interface Requirements

4.2.1 Performance Parameters

Parameter ID Description Value

IBIR-006 Rev 6.501 Page 4-1

Parameter ID Description Value

4.2.2 Physical Link Specification

4.2.2.1 Leased Line

4.2.2.2 Alternative Transmission Channel

IBIR-006 Rev 6.501 Page 4-2

Standard Communications Facility

SARS system REQUESTOR

Figure 4-2: Standard Communication Components between SARS and REQUESTOR

4.2.3.1 Security Considerations

4.2.3.2 Authentication and Encryption

4.2.3.3 Sequenced Files