South Africa - SARS PAYE BRS 2024/2025
The SARS
PAYE Business Requirements Specification (BRS) 2024/2025 specifies the
requirements and rules for Employer PAYE (EMP501) Reconciliations for the
2024/2025 tax year, namely:
1. Tax file
structure and requirements, and
2. IRP5 codes (rules and
conditions
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