R35bn withdrawn as SARS reports unprecedented two-pot system activity

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Retirement fund members have withdrawn R35 billion from their savings components, according to statistics released on Tuesday by the South African Revenue Service (SARS).

The revenue-collection agency provided an update on the tax directives it has received and issued since the implementation of the two-pot retirement system on 1 September.

As of 18 November, SARS received 2 153 942 tax directive applications and issued 1 914 306 directives, with a total gross value of R35 052 572 876.62. This is an increase of 63% compared to the R21.4bn that had been paid out by 11 October.

Retirement funds had 10.9 million active (contributing) members in 2022, according to the FSCA’s Retirement Funds Statistical Report. This number includes members of all types of funds – privately administered, underwritten, and funds created by specific statute, such as the Government Employees Pension Fund. There is some double counting because some individuals belong to more than one retirement fund.

SARS said the difference between the number of applications and the number issued was because:

  • 169 509 applications were declined for a myriad of reasons, ranging from systems failures from the fund management entities to the wrong identification or tax number.
  • 41 523 directives were declined because of insufficient funds, or the incorrect codes, etc.
  • 28 525 directives were cancelled by taxpayers.

SARS commented that it has observed an unprecedented and steady increase in tax directive applications since the implementation of the two-pot system, likely reflecting the economic challenges faced by households.

SARS said its two-pots calculator on WhatsApp has been used 53 693 times, while its calculator on the SARS website has been used 850 375 times. SARS has also received 102 839 queries through the voice channel, and 17 627 at branches. The USSD channel received a further 66 048.

Members can find out how tax they are likely to pay by using SARS’s two-pot calculator at https://tools.sars.gov.za/sarsonlinequery/Savings-Pot-Calculator

The calculator is also available on eFiling, the SARS MobiApp, and the SARS WhatsApp channel. Go to https://www.sars.gov.za/two-pot-retirement-system/ for information on how to download and use the calculators.

Commissioner Edward Kieswetter again cautioned taxpayers to avoid any actions that could constitute criminality and emphasised the importance of using the correct identity and tax numbers when applying for a savings withdrawal benefit.

Last month, Kieswetter said SARS is aware that some taxpayers are deliberately understating their taxable income in an attempt to evade tax on withdrawals.

“If a taxpayer understates their income, they are intentionally involved in evading their tax obligation. A penalty will be imposed on taxpayers who have understated income. I wish to caution taxpayers to refrain from this conduct that borders on criminality, as there are real consequences for this behaviour,” Kieswetter said.

1 thought on “R35bn withdrawn as SARS reports unprecedented two-pot system activity

  1. In short, I have never been able to grasp at the unbelievable stupidity of such an act. It is an ill disguised ploy by government to reach easy and short term income. This in the ruse of easing short term financial strain on tax payers. These figures foretell in cast concrete, we shall have the sadness of witnessing the horrors now to come. That of the realisations of those tax payers, further ahead in their lives, as they experience unknown financial hardship. Today’s mistakes are tomorrow’s agonies.

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