1. Enclosed are your staff’s IRP 5 and/or IT 3(a) Certificates for the 2011-2012 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 2011-2012 tax year, but who are no longer on your establishment, are immediately forwarded to their new pay point or home addresses, or returned to this office.

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

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

4. It is apparent that some employees have no regard for the importance of IRP 5 certificates and the WCED’s Tax Section is usually inundated with requests for the issuing of duplicates. This places an unnecessary administrative burden on this office. Therefore, please emphasize to all employees that
4.1 they must keep their IRP 5 certificates safely;
4.2 only a written request for a duplicate IRP 5 certificate will be accepted; and
4.3 there will be a levy of R40.00 for each duplicate certificate requested.

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. It is now compulsory for all employees to be registered as taxpayers, irrespective of earnings. All employees are therefore required to register as soon as possible and then to submit their tax number to the WCED.

7. The deadline for all taxpayers who submit their tax return manually is 28 September 2012, while the deadline for taxpayers who submit electronically is 23 November 2012. 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.

DATE: 2012:07:03