1. Enclosed are your IRP 5 and /or IT 3(a) certificates for the 2010-2011 tax year.

2. The certificates must be handed to the employees on your establishment. Please ensure that the certificates of employees who were in your service during the 2010-2011 tax year, but who are no longer on your establishment, are immediately forwarded to their new paypoint or home addresses, or returned to this office.

3. The accompanying control sheet must be certified and returned immediately, for audit and record-keeping purposes, to the following address:

  Head: Education
Tax Section (7th Floor)
Western Cape Education Department
Private Bag X9114
Cape Town
8000

4. The Tax Section is usually inundated with requests for the issuing of duplicate IRP 5 certificates. It is apparent that some employees have no regard for the importance of IRP 5 certificates and, as a result, this places an unnecessary administrative burden on this office.
4.1 Upon receipt of their IRP 5 certificate, all employees must ensure that their certificate is kept safely.
4.2 Only a written request for a duplicate IRP 5 certificate will be accepted.
4.3 A levy of R40.00 per duplicate certificate is payable as from the 2008 tax year.

5. All employees are requested to verify that the tax number on their certificate is correct. If no tax number is displayed and the employee is a registered taxpayer, then their tax number must be submitted to this office (Tax Section) in order for their Persal record to be updated. (A copy of a tax return or letter from the South African Revenue Service (SARS), with the tax number, must be submitted as verification.)

6. SARS have announced that all employees will, in future have to be registered as taxpayers, irrespective of earnings (including those below the R 60 000.00 threshold). All employees are therefore advised to register as soon as possible and then to submit their tax number to the WCED.

7. The period during which the 2011 tax returns must be submitted to SARS in hard copy is from 1 July to 30 September 2011, and via electronic submission from 1 July to 25 November 2011.In cases where an extension is required, it is the employee's responsibility to request SARS for such an extension.

8. Please ensure that the content of this minute is brought to the attention of all personnel.


SIGNED: LJ ELY
CHIEF DIRECTOR: FINANCIAL MANAGEMENT
DATE: 2011:07:08


The documents, which are referred to as annexures to this Circular, are not attached but are available as hard copies.