FAQ – PAYE FAQ: How do I de-register for PAYE? (refer to our services page.) FAQ: What is a payment reference number? FAQ: How are travel expenses for which I was reimbursed treated for PAYE purposes? FAQ: How do employers make interest and penalty payments? FAQ: What are the beneficiary account IDs that must be used when paying SARS? FAQ: How do I verify my reconciliation submission information [EMP501 and/or IRP5/IT3(a)s] before submitting to SARS? FAQ: What is the threshold for the non-submission of ITR12 returns for individuals for the 2013 year of assessment? FAQ: Is there a prescribed form for a notice of objection? FAQ: When does the employer need to submit the EMP501, EMP601 or EMP701 declarations? FAQ: How do I submit an amended EMP201? FAQ – When is an individual taxpayer not liable to file an income tax return? FAQ – Why is it necessary to request a directive application? FAQ – What is the threshold for the non-submission of ITR12 returns for individuals for the 2013 year of assessment? FAQ – Can I use my payslips to complete my ITR12 return? If so, which IRP5/IT3(a)number must I use? FAQ – Is a public benefit organisation exempt from all taxes?