|MARCH 2023 – SOUTH AFRICA
SARS PAYE BRS VERSION 22.0.0
It is important that employers note the following:
New SARS PAYE BRS published for 2023/2024
SARS regularly makes changes to the requirements for the generation of an import tax file for the yearly and interim submission.
The requirements, as defined in this version of the BRS (Business Requirement Specification), will become effective from 1 March 2023 for payroll suppliers and will be implemented on SARS systems in September 2023.
The changes include amendments to source codes such as:
· 2025 (employer contact person: first name)
· 2036 (employer contact person: surname)
Tax Certificate Employee Information
· 3040 (first two names of employee)
· 3231 (directive issued date)
· 3232 (directive income source code)
· 3233 (directive income amount)
· 3234 (directive type indicator)
Employee Remuneration Information
· 4150 (reason code for IT3(a))
To view the details in the BRS, follow the link.