26 February 2024 – The tax directive guides have been updated to include the following changes:
The new fields added on the IRP3(s) form to allow for the taxation of local and foreign income for South African citizens who have worked both locally and overseas who do not qualify for exemption under s10(i)(o)(ii).
The new fund types added to the ROT01 form which are Unclaimed Pension Preservation Fund and Unclaimed Provident Preservation Fund.
IT-AE-41-G01 – Completion Guide for IRP3(a) and IRP3(s) Forms – External Guide
IT-AE-41-G03 – Guide to Complete Submit and Cancel a Recognition of Transfer – External Guide