SARS requires that all items on the IRP5 / IT3(a) certificates are reported under specific codes, in order for the correct tax treatment of an entry be treated in the hands of the taxpayer. As a payroll administrator it is one of the most important parts of the payroll process and searching for source codes on the internet can only assist you so far.

This course wishes to assist the learner wanting to understand SARS source codes, and how to effectively apply them on the IRP5 and IT3 certificates issued to an employee. Any mistake made on a tax certificate will cost the taxpayer in the end.

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