Tax and SARS knowledge base
Why does my ITR12 show more than one IRP5 certificate?
Why does SARS show more than one IRP5 certificate on my return?
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Direct answer
More than one certificate on an ITR12 can be normal. SARS explains that an individual can have certificates from each employer or institution. Its example is a taxpayer with two employers and a retirement-annuity contribution, which results in three certificates on the return.
Do not remove certificates merely because there is more than one. Compare each one with your records. If the same certificate is genuinely duplicated or a certificate is incorrect, the issuing employer or institution must correct and resubmit its data to SARS.
What this means in practice
Your ITR12 is built from information submitted to SARS by third parties. It can therefore show separate certificates for separate jobs, employment periods or institutions. Seeing several entries does not automatically mean that SARS is taxing you twice.
The question is whether every entry reflects a real certificate for you and the relevant tax year. A job change, two concurrent jobs, a pension or retirement-related certificate, or another institution's certificate can explain more than one entry. The certificate numbers, issuing details, periods and amounts should be checked against the documents you received.
If a certificate is wrong, the taxpayer is not the person who fixes the source record on the ITR12. SARS says prepopulated IRP5 data may not be changed or deleted by the taxpayer. The employer or other issuing provider must submit the correction. This is important because an ITR12 that conflicts with a third-party certificate can trigger follow-up questions or a validation issue.
Step-by-step
- Make a list of the entries shown on the return.
Record the issuer name, certificate number, tax year, employment or income period and main amounts for each certificate. Keep the ITR12 open alongside the original documents rather than relying on memory.
- Match each entry to a real employer or institution.
Consider all the jobs and relevant institutions you had during the year. SARS's guide gives the example of two employers plus a retirement-annuity contribution. A separate certificate may be expected where there was more than one source.
- Check for a true duplicate.
A genuine duplicate is not simply two separate certificates from the same broad source. Compare the certificate numbers, periods and values. If two entries are identical and you received only one certificate, flag that to the issuer. If the entries cover different employment periods or are different certificates, they may both be valid.
- Do not edit or delete prepopulated IRP5 data.
SARS's ITR12 guidance says taxpayers may not change or delete prepopulated IRP5 data. Do not try to make the return balance by overwriting an IRP5 figure. Preserve the evidence of what the return shows and what your own certificate says.
- Ask the issuer to correct any error.
Contact the employer, former employer or other issuing institution. Provide the certificate number, tax year and reason you believe it is wrong. Ask it to investigate and, if appropriate, submit a corrected certificate to SARS.
- Recheck the return after a correction.
Once the issuer confirms a corrected submission, recheck the current SARS data before filing or correcting the return. Keep the corrected certificate and correspondence with the issuer.
- Get help if the entries cannot be reconciled.
Do not make an unsupported assumption if the certificate appears to relate to a job you never had, a different person or a period that cannot be explained. The right next step depends on the certificate and whether a return has already been filed.
Documents and records to keep
Keep all IRP5 or IT3(a) certificates and any relevant retirement certificates for the tax year. Keep employment contracts, payslips, start and end dates where they help explain a change of employer, and written correspondence with the issuer about an apparent duplicate.
Save screenshots or a PDF of the ITR12 entries and retain any corrected certificate that is later issued. These records help distinguish a real duplicate from two legitimate certificates that happen to look similar.
Important limits and exceptions
Not every certificate displayed on an ITR12 has the same label or purpose. This article uses "IRP5 certificate" in the reader's question, but you should use the certificate type and issuer shown in your own return and records when asking for a correction.
SARS's example shows why multiple certificates can be correct. It is not a rule that any particular number of certificates is always correct. The answer depends on your actual employers, institutions, dates and tax records.
This guide does not calculate the tax due on the certificates or decide whether a retirement contribution is deductible. Its purpose is to help you verify the data and direct a source-data correction to the correct party.
When to get tailored advice
Get tailored help if a certificate relates to an unknown employer, the issuer does not resolve an apparent duplicate, an ITR12 has already been filed with incorrect source data, or SARS has issued a validation, verification or audit notice. The appropriate next step can differ between a pre-filing correction, a return correction and a response to a SARS case.
TaxProof can help you organise the certificate comparison and correspondence. The employer or institution must correct its own submitted certificate, and SARS decides how the corrected return is processed.
Related TaxProof guides
- Employer IRP5 and EMP501 guide
- Why is my ITR12 prepopulated with information I do not recognise? (B01-IND-003)
- Can I submit a revised ITR12 after I have already filed? (B01-IND-005)