On 27 October 2026, SARS announced changes to the Third-Party Appointment (AA88) process, which empowers SARS to appoint an employer to deduct outstanding tax liabilities from a taxpayer’s remuneration. The revised process streamlines the issuance of AA88 notices, introduces digital notification channels, and clarifies the employer’s obligations upon receipt. This mechanism is a critical enforcement tool under the Tax Administration Act, 2011, allowing SARS to recover tax debts directly from salary payments. Employers and payroll administrators must update their procedures to comply with the new requirements.
Key Takeaways
- Digital AA88 Notices: SARS will increasingly issue AA88 appointments via eFiling and electronic communication; employers must monitor digital channels daily.
- Employer Liability: Failure to implement the deduction as directed makes the employer personally liable for the unpaid tax, plus interest and penalties.
- Employee Communication: Employers should inform affected employees transparently while maintaining confidentiality per data protection laws.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement