South Africa - SARS PAYE BRS 2024/2025

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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