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What should I do if my IRP5 is missing from my SARS return?
What should I do if my IRP5 is missing from my SARS return?
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Direct answer
First compare the missing entry with your IRP5 or IT3(a) and ask the employer or other issuer to investigate. SARS uses third-party certificate data to prepopulate the ITR12, and SARS says incorrect source data must be corrected by the third party that supplied it.
Do not treat manual capture as a general solution. SARS gives a specific eFiling route for a lump-sum certificate where its transaction year differs from its year of assessment.
What this means in practice
An IRP5 or IT3(a) is supplied by an employer, institution or fund administrator. SARS uses the submitted information to prepopulate the return. A missing certificate can therefore be caused by a source-data, reconciliation or certificate-detail problem, rather than a reason to invent or alter information in the return.
Check the certificate itself. Confirm the employer or issuer, certificate number, year of assessment, payment details and, where relevant, SARS tax-directive information. SARS says certificate information that fails a directive-information check will not prepopulate on the employee's ITR12. The employer must correct and resubmit directive data in that situation.
SARS has a narrow FAQ for a lump-sum certificate when the transaction year and year of assessment differ. It says the certificate will not prepopulate and directs an eFiling user to increase the number of certificates in the return wizard, then capture the blank certificate detail, including the tax-directive number. That exception should not be extended to every missing IRP5.
Step-by-step
- Find the original certificate.
Obtain the IRP5 or IT3(a) from the employer, fund or other issuer. Check it relates to the year you are filing and retain the payment records that help explain it.
- Compare it with the ITR12.
Open the return and check whether the entry is missing altogether or whether a related entry is incomplete. Do not delete another prepopulated certificate to make space for it.
- Check the source details with the issuer.
Ask the employer or issuer to investigate the missing or incorrect record. Provide the certificate number, year and the specific discrepancy. If directive details are involved, ask it to check them against the SARS directive.
- Wait for the source correction where needed.
The issuer must correct its data and resubmit it to SARS. Keep the request and confirmation, then reopen the return to see whether it now prepopulates correctly.
- Use the limited lump-sum route only when it applies.
If the certificate is for a lump sum and the transaction year differs from the year of assessment, SARS's FAQ directs you to increase the number of certificates in the eFiling return wizard. A blank certificate then becomes available for capture, including the directive number. Check the FAQ facts carefully before using this route.
- Retain the records after filing.
Keep the certificate, supporting records, correction correspondence and return submission proof. These are important if SARS later asks about the certificate information.
Documents and records to keep
- Original IRP5 or IT3(a).
- Payslips, payment letter or other source records.
- SARS directive where the certificate relates to a directive payment.
- Employer or issuer correction correspondence.
- ITR12 and proof of submission.
Important limits and exceptions
Do not manually capture every missing certificate. SARS's manual-capture instruction in the cited FAQ is limited to the stated lump-sum year mismatch. Ordinary prepopulation errors should be corrected by the supplying third party.
This guide does not cover the employer EMP501 reconciliation process or calculate tax on the certificate. If the certificate itself is wrong, an employer or other issuer, rather than the employee, must correct the source information.
Keep each certificate separate. If you had more than one employer or other issuer, each certificate may have a separate place in the annual return.
When to get tailored advice
Get tailored help if the certificate has a directive, relates to a lump sum, is missing after the issuer says it resubmitted, or affects a material assessment. Help is also useful where several certificates or years do not reconcile.
TaxProof can help organise certificates and correction correspondence. The employer or other issuer controls certificate correction, and SARS processes the ITR12.
Related TaxProof guides
- How do I submit a return that SARS has issued but I cannot see? (B03-ADM-010)