What is IRP5 / IT3(a)?
The tax certificate an employer issues to each employee showing their pay and the PAYE deducted (IRP5) or pay with no PAYE deducted (IT3(a)).
Employees need their IRP5 or IT3(a) to file or check their ITR12 tax return, and SARS uses the data in auto-assessments. Each amount sits under a SARS source code, such as 4102 for PAYE deducted.
You must issue certificates within 60 days after the tax year ends, or within 14 days after an employee leaves. You cannot edit an issued certificate; you cancel it and issue a corrected one.
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