Under says: 17 September 2015 at 13:59 If an employer has under deducted PAYE in the 2015 tax year, can they account for the under deduction in the 2016 tax year? |
TaxTim says: 17 September 2015 at 16:41 No, each year is assessed separately by SARS. Therefore if there has been an underpayment of PAYE in 2015, when the employee completes their 2015 Tax Return they will need to pay over the difference to SARS. Please Register for TaxTimand let us assist you to complete and submit your Tax Return to SAES. |