An IRP5 is the employee’s tax certificate that is issued to him/her at the end of each tax year detailing all employer/employee-related incomes, deductions and related taxes. It is used by the employee specifically to complete his/her income tax return for a specific year.
- How to submit IRP5 Online
- How do I get my IRP5 from SARS?
- Who must submit IRP5?
- When should IRP5 be issued?
You can check on your SARS eFiling profile to see if your IRP5 has been submitted to SARS (this should have been done by your ex-employer). This can be done by requesting your Tax Return in eFiling and it hopefully will already be populated with your IRP5 details.
What is an IRP5?
An IRP5 is the employee’s tax certificate that is issued to him/her at the end of each tax year detailing all employer/employee-related incomes, deductions and related taxes. It is used by the employee specifically to complete his/her income tax return for a specific year.
IRP5 change of banking details
You need to submit the following documents:
- A copy of your valid identity document or drivers licence or passport or temporary identity document or asylum seekers certificate/permit, together with the original identification (for those visiting a SARS office).
- Stamped letter from the bank (including an electronically stamped letter) not older than three months confirming the account holder’s legal name; account number; account type and branch code; or
- Bank statement or ATM / Internet generated statement or eStamped statement not more than three months old that confirms the account holder’s legal name; account number; account type and branch code.
- For a Holding/Subsidiary Company or Non-resident Company (for VAT):
- VAT119i form Indemnification in terms of Section 44(3)(d) of the VAT Act – Bank details where third party’s bank details are used.
- For Government Institutions:
- Letter from bank with bank stamp indicating the banking details of the institution.
If you receive a letter from SARS to verify your banking details:
The requestor submitting the supporting documents electronically must provide an image of himself/herself holding their proof of identity, as well as a written note containing the case number and the date on which the documents are uploaded to SARS. The requestor’s face, proof of identity and the note must be visible in the same picture. For an example of the type of image required, click here.
When you request a banking detail change via email (under exceptional circumstances):
The requestor submitting the supporting documents via email, must provide an image of himself/herself holding their proof of identity, as well as a written note titled “Update my details” and the date on which the documents are uploaded to SARS. The requestor’s face, proof of identity and the note must be visible in the same picture. For an example of the type of image required, click here.Note:For post date of death registration purposes for deceased Taxpayers on or after 1 March 2016, the banking details used in the first registration (before date of death) must be re–used in the second registration (post date of death) unless the Representative requires an update to the banking details. If an update is required, the Representative must provide all the relevant supporting documents. The bank account may not be the bank details of the deceased Taxpayer but should be that of the late estate.
In addition to the above documents, the following documents must also be submitted for changing of banking details:
Individuals
- A copy of a valid identity document, drivers licence, passport, temporary identity document, asylum seekers certificate or permit, together with the original identification (for those visiting a SARS office).
- A copy of a proof of residential address, not older than three months.
- If the banking details are that of a joint bank account, shared by both spouses, a copy of the marriage certificate is required. In the case of a shared bank account with a life partner, an affidavit must be provided (only for Income Tax registration) by both partners to confirm the shared account, and the reason the taxpayer is unable to have his/her own bank account.
- A Power of Attorney (POA) where the request is from the Tax Practitioner or Requestor with a mandate.
Company
- A copy of the Registration Certificate and Notice of Incorporation in the case of a Company;
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the Public Officer/Representative Taxpayer (for those visiting a SARS office) Representative Taxpayer;
- A copy of a proof of residential address of the Public officer/Representative Taxpayer, not older than three months;
- A copy of a proof of physical business address, not older than three months; and
- A letter of appointment from the Company where the request is received from the Representative; or
- A Power of Attorney (POA) where the request is received from the Tax practitioner or Requestor with a mandate.
- For a deregistered/inactive Company: The Director’s banking details are acceptable if the Company does not have an active bank account. If more than one Director exists for the Company, one Director’s banking details should be used when changing the details.
Note:In all instances where less than the full complement of Directors consents to the delegation of authority as per the Appointment / Authority letter, the Company’s Memorandum of Incorporation (MOI) or some other similar governing document must be requested. The MOI should have a section on how decisions are made and the quorum that is required to make decisions.
Government Institution
- A letter with the letterhead of the Government Institution from the Accounting Officer indicating the name and address of the institution.
- A letter from the bank with bank stamp showing the banking details of the Government.
- POA completed by Accounting Officer indicating the details of the Representative Taxpayer for the institution.
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the Representative Taxpayer (for those visiting a SARS office).
- A Power of Attorney (POA) where the request is from the Tax Practitioner or requestor with a mandate.
Body Corporate
- Certificate of Establishment, or
- Management and Conduct of Rules of Body Corporate; and
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the person representing the body corporate (for those visiting a SARS office), and
- A copy of a proof of residential address of the Representative Taxpayer, not older than three months; and
- Copy of a proof of physical business address of the body corporate (if applicable), not older than three months; and
- A Power of Attorney (POA) where the request is from the Tax Practitioner or requestor with a mandate.
Co-operatives
- A founding document – which is either of the following:
- Copy of signed constitution
- Certificate of confirmation of the Co-operative
- Notice of registration with the co-operative registration number (CR10);
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the person representing the co-operative (for those visiting a SARS office);
- A copy of proof of residential address of the Representative Taxpayer, not older than three months;
- A copy of proof of physical business address of the co-operative (if applicable), not older than three months;
- A Power of Attorney (POA) where the request is from the Tax Practitioner or requestor with a mandate.
Main holding Company and subsidiary Companies
- Banking details for a main holding Company can be used and will be considered as third party banking details. The case will be created for the BDEHMT. If a Company is a subsidiary Company of a holding Company and a holding Company’s bank account is used or vice versa, the following additional supporting documents must be submitted:
- A copy of a letter from the Public Officer confirming the group structure;
- A copy of a letter of appointment of Representative vendor/Representative Taxpayer; and
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the authorised signatory of the nominated bank account (for those visiting a SARS office)
- In the case of a non-resident Company or a subsidiary or holding Company as defined in section 1 of the Companies Act No.71 of 2008, the following additional documents must be provided where a third party bank account is used:
- Non-resident Company:
- Indemnity form VAT119i
- Copy of the Memorandum of Incorporation or similar document issued indicating the country of issue
- Copy of a letter of appointment of a representative vendor
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the authorised signatory of the nominated bank account (for those visiting a SARS office).
- Main Holding Company or subsidiary companies:
- Indemnity form VAT119i
- Copy of a letter from the Public Officer confirming the group structure
- Copy of a letter of appointment of representative vendor/Representative Taxpayer
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the authorised signatory of the nominated bank account (for those visiting a SARS office).
- Non-resident Company:
Trust
- A founding document – which is either of the following:
- A copy of a Trust deed together with the minutes of a meeting specifying who is authorised to act on behalf of a trust; or
- A certificate of registration from the Master’s Office
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the Representative Taxpayer (for those visiting a SARS office); and
- Copy of a proof of residential address of the requestor, not older than three months; and
- Copy of a proof of business physical address, not older than three months; and
- Letter of authority from the Master of the High Court where the request is received from the Representative; or
- A Power of Attorney (POA) where the request is from the Tax Practitioner or Requestor with a mandate.
Tax Exempt Institution
- A founding document – which is either of the following:
- Signed and dated Constitution – Association of Persons
- Signed copy of the Trust deed from the Master’s Office and Letter of Authority – Trust
- Copy of Memorandum of Incorporation and Articles of Association – Non-profit Company registered with CIPC; and
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the Taxpayer/ Representative Taxpayer (for those visiting a SARS office)
- Copy of proof of physical business address for the organisation, not older than three months; and
- Copy of proof of residential address of the Taxpayer/ Registered Representative, not older than three months
- Letter of appointment from the organisation where the request is received from the Registered Representative; or
- A Power of Attorney (POA) where the request is from the Tax Practitioner or requestor with a mandate.
Asylum Seeker / Refugee
- If you are a refugee and you provide a permit indicating refugee status which expires within a few days, for example the next day or in three days, the submission of the permit must be treated in the following manner:
- At the time it is presented, the refugee certificate details are valid.
- Branch agent must
- Inform taxpayer that if the certificate expires during the period the banking details is verified and fails the AVS verification; the banking detail change will not be processed.
- A valid certificate will be requested, therefore, he/she might be requested to visit the SARS branch again.
- Accept the certificate if you still want to submit the certificate even though the above is communicated.
- Advise the refugee to apply for a new permit if the expiry date is the same day.
Estate (Individual or Sole Proprietor)
- In the case of a deceased estate, a letter of authority/executorship signed and stamped by the Master of the High Court or the Magistrate court; or
- In the case of an insolvent estate, a letter of appointment signed and stamped by the Master of the High Court; and
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the executor or the trustee (for those visiting a SARS office); and
- Copy of proof of residential address of the executor or the trustee, not older than three months.
- A Power of Attorney (POA) where the request is from the Tax Practitioner or requestor with a mandate.
Notes:
- Where two Executors are appointed by the Master of the High court for a sec 18(3) estate and the request for change of bank details is made by one Executor, the POA must be submitted by the requestor (signed by the other Executor).
- The letter of authority from the Magistrate court is acceptable where the value of the estate does not exceed R250 000.
Corporate Executor
- Original letter on the executor’s letterhead (reflecting the executor’s business physical address) which indicates the name and identity/passport number of the individual nominee;
- A copy of a letter of authority/executorships/appointment signed and stamped by the Master of the High Court;
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the nominee (for those visiting a SARS office); and
- A copy of proof of the executor’s business physical address, not older than three months.
Sequestrated Individual/Trust
- A copy of a valid identity document of the insolvent individual OR a copy of the Trust deed of the insolvent Trust;
- A copy of a valid identity document, drivers licence, passport, temporary identity document of the Trustee;
- A copy of a valid identity document of the Agent;
- Certificate of appointment of the Trustee signed and stamped by the Master of the High Court;
- The bank statement or bank letter must clearly indicate the name of the account holder and ‘Insolvent Estate’ or ‘IE’;
- Proof of business address of the Trustee, not older than three months; and
- A Power of Attorney (POA) authorising the Agent to act on behalf of the Trustee in facilitating the changing of bank details at SARS.
Company/CC under liquidation
- A copy of a valid identity document, drivers licence, passport, temporary identity document of the liquidator;
- A copy of a valid identity document of the Agent;
- Certificate of appointment of the Liquidator signed and stamped by the Master of the High Court;
- The bank statement or bank letter must clearly indicate the name of the account holder and ‘In Liquidation’;
- Copy of a proof of business address of the liquidator, not older than three months; and
- A Power of Attorney (POA) authorising the Agent to act on behalf of the liquidator in facilitating the changing of bank details at SARS.
Note:In the case of a Company in liquidation, ensure that the Company has been coded as an estate before effecting banking detail changes.Incapacitated or Terminally ill taxpayer
- Letter of appointment as an administrator signed and stamped by the Master of the High Court;
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the appointed person (for those visiting a SARS office);
- A copy of the identity document/passport/driving licence of the incapacitated/terminally ill taxpayer;
- A copy of the medical certificate from a registered doctor or hospital confirming that the taxpayer is terminally ill or bedridden, including the original medical certification (for those visiting a SARS office). The certificate must not be more than three months old; and
- From both the incapacitated/terminally ill taxpayer and the appointed person: Proof of residential address, not older than three months.
- Representative for the incapacitated or terminally ill taxpayer:
- A Power of Attorney (POA) appointing a person as a Representative Taxpayer
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the appointed person (for those visiting a SARS office);
- A letter from the Company (on the Company’s letterhead) or trustee/s confirming that the Representative Taxpayer is terminally ill, including and original letter (for those visiting a SARS office);
- Copy of the Memorandum of Incorporation(in case of Company, employer or Vendor) or Trust deed together with the minutes of a meeting specifying who is authorised to act on behalf of a trust
- Copy of a proof of residential address of the Representative Taxpayer (appointed person as per POA), not older than three months; and
- Copy of a proof of physical business address, not older than three months.
- Representative for the incapacitated or terminally ill taxpayer:
Imprisoned taxpayer or employer (statutory restrictions)
- A Power of Attorney (POA) appointing a person as a requestor with mandate/Representative Taxpayer/tax practitioner;
- A copy of a valid identity document, drivers licence, passport, temporary identity document of the appointed person;
- A copy of a valid identity document, drivers licence, passport, temporary identity document of the imprisoned taxpayer;
- A signed letter (original for those visiting a SARS office) from the Department of Correctional Services confirming that the taxpayer is imprisoned for a specific period. The letter must not be more than three months old.
Non-resident/outside the country
- A Power of Attorney (POA) appointing a person as a requestor with mandate/Representative Taxpayer/Tax practitioner;
- A copy of a valid identity document, drivers licence, passport, temporary identity document of the appointed person;
- A copy of a valid identity document, drivers licence, passport, temporary identity document of the non-resident taxpayer;
- A letter (original for those visiting a SARS office) of secondment from the employer confirming that you are temporarily outside the Republic for a specific period where you are temporarily outside the Republic. The letter should not be more than three months old; or
- A letter (original for those visiting a SARS office) from the South African employer confirming that you are temporarily in the Republic for a specific period where you are an expatriate. The letter should not be more than three months old; or
- Copy of a Residency Certificate from a country of residence where a taxpayer is an emigrant; and
- Proof of residential address of your non-resident.
Minor child
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the appointed person (for those visiting a SARS office);
- A copy of a birth certificate of a minor child;
- Where the minor child is represented by a legal guardian, a letter confirming legal guardianship or a court order;
- Proof of residential address of the parent or legal guardian, not older than three months.
Where parent or legal guardian appointed a person to act as an agent on behalf of a minor child
- A Power of Attorney (POA) appointing a person as a requestor with mandate/Representative Taxpayer/tax practitioner.
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the appointed person (for those visiting a SARS office);
- A copy of a valid identity document, drivers licence, passport, temporary identity document of the parent or legal guardian.
- A copy of the minor child’s birth certificate.
- If a duly authorised person has been appointed as a legal guardian, a letter confirming legal guardianship or court order.
- From both the parent/legal guardian and the appointed person: Proof of residential address, not older than three months.
Distance of taxpayer to the nearest SARS branch exceeds 200km
- A Power of Attorney (POA) appointing a person as a requestor with mandate/Representative Taxpayer/tax practitioner.
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the appointed person (for those visiting a SARS office);
- A copy of a valid identity document, drivers licence, passport, temporary identity document of the taxapyer; and
- Copy of a proof of residential address, not older than three months.
- Representative for a taxpayer further than 200km from branch:
- Copy of the Registration Certificate and Notice of Incorporation in the case of a Company, or
- Trust Deed together with minutes of a meeting specifying who is authorised to act on behalf of a Trust in the case of a Trust, or
- Partnership / Joint Venture Agreement in the case of a Partnership or Joint Venture; or
- Foreign Donor Agreement between the applicable country and South Africa in the case of a Foreign Donor Funded Project;
- Power of Attorney (POA) appointing a person as a requestor with mandate/Representative Taxpayer/tax practitioner;
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the appointed person (for those visiting a SARS office);
- Copy of the Memorandum of Incorporation or Trust deed together with the minutes of a meeting specifying who is authorised to act on behalf of a trust;
- Copy of a roof of residential address of the representative, not older than three months.
- Google maps must be used to verify the distance:
- Access www.google.co.za/maps
- Click on “Get directions” option on the left hand side of the screen
- Capture the area name where the you resides next to “A” and the SARS office address next to “B”
- Click on “Get Directions” button to search the kilometres (km)
- The km will be displayed highlighted under Suggested routes
- Don’t attach the google map to a case as the proof of address will be a sufficient.
- Representative for a taxpayer further than 200km from branch:
Representative Taxpayer temporarily outside South Africa
- A Power of Attorney (POA) appointing a person as a Representative Taxpayer
- A copy of a valid identity document, drivers licence, passport, temporary identity document, including the original identification of the appointed person (for those visiting a SARS office);
- A letter (original for those visiting a SARS office) from the Company (on the Company’s letterhead) or trustee/s confirming that the Representative Taxpayer is temporarily outside the Republic
- Copy of the Memorandum of Incorporation (in case of Company, employer or Vendor) or Trust deed together with the minutes of a meeting specifying who is authorised to act on behalf of a trust
- Copy of a proof of residential address of the Representative Taxpayer (appointed person as per POA), not older than three months and
- Copy of a proof of physical business address, not older than three months.
Frequently Asked Questions About the IRP5
1. What happens if I don’t get an IRP5?
If you don’t receive your IRP5 by the end of the tax season, reach out to your employer. Failing to submit an IRP5 could lead to discrepancies in your tax return and potential penalties.
2. Do independent contractors get an IRP5?
No, independent contractors usually receive an IT3(a) instead, which is similar but does not include tax deductions since contractors typically pay their own taxes.
3. Can I get a copy of a lost IRP5?
Yes, if you lose your IRP5, request a duplicate from your employer. SARS may also have a copy if it was submitted electronically by your employer.