Directive numbers are used when an employee receives a big amount of money for example with retrenchment. The employer applies for a directive for the employee from SARS. SARS will then get back and state how much tax should be paid on the amount. Any lump sum codes on the system (for example 3901, 3907) will ask for a directive number. If you are not applying for a directive, another item must be used. The system will block you if all the fields haven't been entered.

 

 

All of the applicable information will be found on the correspondence from SARS.