Author: Odessa Engelbrecht
It has come to our attention that SARS has in a number of cases raised a penalty due to the late submission of the EMP 501 for the final submission of the 2021 tax year. In the cases that we have investigated to date the returns were submitted on time and there is no basis for the penalty.
We are in the process of communicating with SARS in this regard as we believe that this is a systemic problem on their side. We have yet to receive a response to our initial queries.
If you have received such a notification or any other correspondence from SARS that may suggest a problem with your EMP 501 for 2021, please forward it to us at [email protected] and we will liaise with SARS in this regard.
Note: SARS have also recently issued guidance on how to appeal a penalty for a late EMP501 submission when an existing penalty is being disputed for a PAYE late filing penalty as their systems apparently are not setup to deal with this yet. You can see the notice from SARS here.