Important update: SARS’ tax directive applications – eFiling access and role changes

We would like to make you aware of a recent update by the South African Revenue Service (SARS) to the tax directive process on eFiling, which may result in delayed directive applications where the correct access has not been set up in advance.

What has changed

SARS has enhanced the Tax Directives System and tightened eFiling access controls.

As a result:

• Tax directive functionality is now linked to specific eFiling roles and user profiles.
• Users who previously submitted directives will no longer have access unless authorised under the correct profile and rights group.
• In some cases, directive history and submission options are not visible to payroll or tax teams attempting to apply for a new directive.

Many users only become aware of this change when attempting to apply for a directive and finding that the option is no longer available on eFiling.

If access is not correctly configured, tax directives (e.g. IRP3(a), IRP3(s) cannot be submitted and can delay payroll processing and time sensitive payments (such as severance, commission, or retirement-related payments) may be held up.

We recommend the following:

1. Review eFiling user roles and rights groups to see that the appropriate users have tax directive submission rights.
2. Confirm that your organisation has the correct profile structure set up on eFiling for tax directive submissions.
3. Avoid last‑minute applications where possible, particularly for time‑sensitive payments.

For more information, download the SARS guide or visit the SARS’ website.