To cancel an employee’s tax registration, you can: Indicate on the final EMP501 reconciliation that you want to deregister for employees’ tax and explain why;
Use the eFiling deregistration function.
SARS should get a written notification as well as an EMP123/EMP123T form. You can send the notification and form to the region where the entity is registered through email, postal mail, or fax.
You must submit the EMP123 Form to cancel the registration of all businesses.
You must submit the EMP123T Form to cancel a separately registered branch or division.
What exactly is the emp123 form?
Employees Tax: EMP101 e Application for PAYE/SDL/UIF registration. EMP123 Application for cancellation of a person’s registration in respect of all his businesses.
When does an employer need to register for PAYE?
An employer is required by law to register with the South African Revenue Service (SARS) within 21 business days after becoming an employer, unless none of the employees are subject to normal tax. Employers, if you want to apply for payroll tax registration: How to Set Up PAYE on eFiling.
