The taxpayer approached the Constitutional Court after the High Court found that a certified statement filed by SARS is not susceptible of rescission, and refused leave to appeal. The Constitutional Court had jurisdiction since the High Court judgment failed to apply binding precedent.
The submission period for the Pay-As-You-Earn (“PAYE”) annual reconciliation declaration (EMP501) opens on 1 April and closes on 31 May. Employers are required to submit their annual reconciliation declarations covering the full tax year from 1 March 2021 to 28 February 2022.
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