Official source
Source domain: sars.gov.za
Collected on 13 July 2026
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Tax Directive Application via eFiling
Employers, fund administrators, and long-term insurers can apply for a tax directive through eFiling to instruct how employees’ tax should be deducted from certain lump sums. This includes forms like IRP3(b), IRP3(c), and RST01, which are used for fixed percentage, fixed amount, and non-resident relief scenarios respectively.
Reference
https://www.sars.gov.za/guide-to-the-tax-directive-functionality-on-efiling/
This webpage is designed to assist Fund Administrators / Long-term Insurers / Employers / Tax Practitioners and/or Individuals with the Tax Directive administrative functions on eFiling:
Submission of Supporting Documents for Tax Directives
Certain tax directive applications require supporting documents (such as a certificate of residence or visa expiry date for non-residents). These can be uploaded and submitted via eFiling during the application process.
Provide guidance with the uploading and submission of supporting documents;
Simulation of Lump Sum Tax Calculation
Users can simulate the tax calculation for a lump sum payment using the eFiling system to estimate how much tax will be deducted. This helps in planning and verifying the correctness of the tax directive before final submission.
Obtain a simulation of the Lump Sum tax calculation;
