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1		-
	1	+**DISCLAIMER**
2	2
	3	+Please note, whilst care is taken to illustrate numerous scenarios, it is impossible to detail all instances and therefore this document should merely serve as a guide for the purposes of demonstrating system functionality and conducting employee training.
3	3
	5	+In accordance with the above paragraph, this training manual is published and distributed on the basis that EBSphere (Pty) Ltd is not responsible/accountable for any actions taken by users of information contained in this training manual nor for any error in or omission from this manual.
4	4
5		-(% style="text-align: center;" %)
6		-== (% style="color:#2980b9" %)** Cancelling a Recognition of Transfer with SARS**(%%) ==
	7	+EBSphere (Pty) Ltd does not accept any responsibility whatsoever for a misrepresentation performed by any person in respect of claims, losses or damage or any other matter, either direct or consequential arising out of or in relation to the use and reliance, whether wholly or partially, upon any information contained or products referred to in this manual.
7	7
	9	+Further, the contents of this training manual are subject to change without any notice and further highlight the need for this training manual to serve only as a guide.
8	8
9	9
10		-(% style="color:#2980b9" %)**With effect from December 2019, a request to cancel an ROT can only be submitted through SARS eFiling. The information below has been taken from the SARS document: GUIDE TO COMPLETE, SUBMIT AND CANCEL A RECOGNITION OF TRANSFER.**
11	11
12		-(% style="color:#2980b9" %)**IMPORTANT INFORMATION TO CONSIDER WHEN CANCELLING AN ROT**
13	13
14		-* A (% style="color:#2980b9" %)__tax directive__(%%) cannot be cancelled where an ROT has been submitted and the ROT indicator is **‘Yes’** (once the receiving Fund confirms receipt of the transfer electronically) on SARS system. Therefore, the(% style="color:#2980b9" %) __ROT__ (%%)must first be cancelled before the tax directive can be cancelled.
15	15
16		-* Cancellations of ROT’s and tax directives may cause hardship to the member.
17	17
18		-* The Receiving Fund must request the cancellation of the ROT.
19	19
20		-* The Transferring Fund Administrator / Long-term Insurer that submitted the original tax directive application can also submit a request to cancel an ROT. (% style="color:#2980b9" %)**However**,(%%) a letter from the Receiving Fund / Longterm Insurer must be included with the request. This letter must confirm that the Receiving Fund Administrator / Long-term Insurer is aware of the request to cancel the ROT and will return the amount to the Transferring Fund, once the cancellation of the ROT has been approved and processed. The request and confirmation must be on the Fund Administrator / Long-term Insurer’s letterhead.
21	21
22		-* (% style="color:#2980b9" %)**The request to cancel an ROT can only be submitted through SARS eFiling**.(%%) Therefore, the Administrator / Long-term Insurer applying for the ROT cancellation must be registered as an eFiler. A request to cancel an ROT can only be done from an organisation’s profile not from a tax practitioner’s profile.
	18	+**COPYRIGHT**
23	23
24		-* The cancellation of an ROT will only be considered if the required document(s) to prove the reason for the request are attached together with the request letter to cancel the ROT. For more information see below.
	20	+This documentation and the software described in it is the exclusive property of EBSphere (Pty) Ltd. This manual or the software may not be copied in whole or part, without the express written consent of EBSphere (Pty) Ltd. Under the law, copying includes translating into another language or format.
25	25
26		-* Only when the status on eFiling reflects as (% style="color:#2980b9" %)‘**Cancelled’**,(%%) can the Transferring Fund request the Receiving Fund to refund the amount paid into the Receiving Fund’s bank account and only then can the Transferring Fund then cancel the(% style="color:#2980b9" %) __tax__ (%%)directive.
	22	+EBSphere (Pty) Limited
27	27
28		-* Once an ROT has been cancelled, it cannot be reinstated. The only way to ‘reinstate’ an ROT is for the Receiving Fund to submit the ROT again electronically.
	24	+P.O. Box 785803
29	29
	26	+Sandton
30	30
	28	+2146
31	31
32		-(% style="text-align: center;" %)
33		-== (% style="color:#2980b9" %)**Reasons for a Request to Cancel an ROT**(%%) ==
34	34
35	35
	32	+[[image:Cancelling a ROT_html_8cba33b1e8c9fa24.gif||height="96" width="344"]] [[image:Cancelling a ROT_html_857ba1e075348553.png||height="13" width="656"]] //Cancelling a Recognition of Transfer with SARS//
36	36
37		-(% style="color:#2980b9" %)**IMPORTANT NOTE: The original copy of the claim / option form, completed by the member indicating how the Fund must deal with the benefit, must be submitted with the request to cancel an ROT together with any relevant documentation to support the cancellation. If a copy of the claim form / option form is not attached to the request, the request to cancel the ROT will be rejected.**
	34	+**With effect from December 2019, a request to cancel an ROT can only be submitted through SARS eFiling. The information below has been taken from the SARS document: GUIDE TO COMPLETE, SUBMIT AND CANCEL A RECOGNITION OF TRANSFER.**
38	38
39		-(% style="color:#2980b9" %)**The cancellation of an ROT will only be considered in the following instances:**
	36	+**IMPORTANT INFORMATION TO CONSIDER WHEN CANCELLING AN ROT**
40	40
	38	+* A __tax directive__ cannot be cancelled where an ROT has been submitted and the ROT indicator is ‘**Yes’** (once the receiving Fund confirms receipt of the transfer electronically) on SARS system. Therefore, the __ROT__ must **first** be cancelled before the tax directive can be cancelled.
	39	+
	40	+* Cancellations of ROT’s and tax directives may cause hardship to the member.
	41	+
	42	+* The Receiving Fund must request the cancellation of the **ROT**.
	43	+
	44	+* The Transferring Fund Administrator / Long-term Insurer that submitted the original tax directive application can also submit a request to cancel an ROT **however**, a letter from the Receiving Fund / Longterm Insurer must be included with the request. This letter must confirm that the Receiving Fund Administrator / Long-term Insurer is aware of the request to cancel the ROT and will return the amount to the Transferring Fund, once the cancellation of the ROT has been approved and processed. The request and confirmation must be on the Fund Administrator / Long-term Insurer’s letterhead.
	45	+
	46	+* **The request to cancel an ROT can only be submitted through SARS eFiling**. Therefore, the Administrator / Long-term Insurer applying for the ROT cancellation must be registered as an eFiler. A request to cancel an ROT can only be done from an organisation’s profile not from a tax practitioner’s profile.
	47	+
	48	+* The cancellation of an ROT will only be considered if the required document(s) to prove the reason for the request are attached together with the request letter to cancel the ROT. For more information see below.
	49	+
	50	+* Only when the status on eFiling reflects as ‘**Cancelled’**, can the Transferring Fund request the Receiving Fund to refund the amount paid into the Receiving Fund’s bank account and only then can the Transferring Fund then cancel the __tax__ directive.
	51	+
	52	+* Once an ROT has been cancelled, it cannot be reinstated. The only way to ‘reinstate’ an ROT is for the Receiving Fund to submit the ROT again electronically.
	53	+
	54	+
	55	+[[image:Cancelling a ROT_html_857ba1e075348553.png||height="13" width="656"]] //Reasons for a Request to Cancel an ROT//
	56	+
	57	+**IMPORTANT NOTE: The original copy of the claim / option form, completed by the member indicating how the Fund must deal with the benefit, must be submitted with the request to cancel an ROT together with any relevant documentation to support the cancellation. If a copy of the claim form / option form is not attached to the request, the request to cancel the ROT will be rejected.**
	58	+
	59	+**The cancellation of an ROT will only be considered in the following instances:**
	60	+
41	41	* The Transferring Fund did not deduct the debt e.g. housing loans / housing guarantees before the benefit was transferred.
42	42
43		-*
44		-** The document to be attached to the request to prove the claim, must be the settlement letter from the institution hosting the loan.
	63	+*
	64	+** The document to be attached to the request to prove the claim, must be the settlement letter from the institution hosting the loan.\\
45	45
46	46	* The maintenance order was not deducted from the benefit before it was transferred or used to purchase an annuity.
47	47
48		-*
	68	+*
49	49	** A copy of the court order must also be attached.
50	50
51	51	* The Transferring Fund did not take the claim of employee debt or a damage claim from the employer into account.
52	52
53		-*
	73	+*
54	54	** A letter from the employer indicating the nature of the debt or damage claim must also be attached to the request.
55	55
56	56	* The tax directive was submitted using an incorrect income tax reference number or other demographic information is incorrect.
...	...	@@ -57,7 +57,7 @@
57	57
58	58	* {{id name="_Hlk36815779"/}}AIPF contributions were not allowed as a deduction when the member retired or the tax directive reason was death before retirement.
59	59
60		-*
	80	+*
61	61	** Documentation must be provided to confirm the AIPF contributions.
62	62
63	63	* The Fund Administrator did not complete the Public Sector Fund container, where the member has transferred from a Public Sector Fund to an approved fund, and the pre-1998 vested right was not taken into account.
...	...	@@ -67,20 +67,20 @@
67	67
68	68	* Additional Voluntary contributions were not taken into account when the member exited the fund.
69	69
70		-*
	90	+*
71	71	** Provide a letter from the Fund that the additional voluntary contributions was received as well as confirmation that SARS was informed of the additional voluntary contributions that was not taken into account before the member exited from the fund.
72	72
73	73	* The incorrect reason on the original tax directive application was used and that the incorrect reason has a tax implication. For example, the reason for application is ‘Resignation’ was used instead of ‘Termination of Employment (Retrenchment)’.
74	74
75	75	* The taxpayer has requested that an amount must be paid as a lump sum only if no tax is payable and the fund did not adhere to the request. It is recommended that the Fund Administrator must make use of the ‘simulator / quoting’ system before submitting the tax directive application form to provide the member with the required information to make an informed decision. In future this may not be accepted as a valid reason to cancel the ROT.
76		-*
77	77
78		-(% style="color:#2980b9" %)**The following are examples of requests which will not be considered for a cancellation of the ROT:**
79	79
	98	+**The following are examples of requests which will not be considered for a cancellation of the ROT:**
	99	+
80	80	* The member has changed the request (claim form / option form) and does not want to transfer or take a portion in cash anymore.
81	81
82	82	* The taxpayer has received bad advice from the financial advisor / broker, irrespective of whether the advice from the financial advisor / broker was based on insufficient information.
83		-*
	103	+*
84	84	* The surname on the tax directive is not the same as the surname on the ID document but all other demographic information was correct.
85	85
86	86	* The incorrect PAYE number was used. The Fund must inform SARS of the incorrect PAYE number used and SARS will make a note on the directive to indicate the correct PAYE number.
...	...	@@ -87,128 +87,91 @@
87	87
88	88
89	89
90		-(% style="text-align: center;" %)
91		-== (% style="color:#2980b9" %)**How to Submit a Request to Cancel an ROT**(%%) ==
92	92
	111	+[[image:Cancelling a ROT_html_857ba1e075348553.png||height="13" width="656"]] //How to Submit a Request to Cancel an ROT//
93	93
94		-
95	95	* The requestor must be a registered eFiler and logged in on eFiling to be able to submit the ROT cancellation.
96	96
97		-* Once logged in, refer to the top Blue ribbon and select(% style="color:#2980b9" %) ‘**Services’**.
	115	+* Once logged in, refer to the top Blue ribbon and select ‘**Services’**.
98	98
99	99	[[image:Cancelling a ROT_html_994fd1882441e97a.png||height="23" width="604"]]
100	100
101		-* The requestor must select (% style="color:#2980b9" %)‘**Request’**(%%) on the(% style="color:#2980b9" %) ‘**Tax Directives**’(%%) menu.
	119	+* The requestor must select ‘**Request’** on the ‘**Tax Directives**’ menu.
102	102
103		-[[image:Cancelling a ROT_html_b4447634450d79a9.png||height="244" width="143"]]
	121	+[[image:Cancelling a ROT_html_b4447634450d79a9.png||height="222" width="130"]]
104	104
105		-* On the list of forms displayed, the requestor must select (% style="color:#2980b9" %)‘**Cancel ROT**’(%%).
	123	+* On the list of forms displayed, the requestor must select ‘**Cancel ROT**’.
106	106
107	107	[[image:Cancelling a ROT_html_b9069d1f6f5ba8e7.png||height="221" width="490"]]
108	108
109		-* On the (% style="color:#2980b9" %)‘**ROT Cancellation**’(%%) screen the requester has three options:
	127	+* On the ‘**ROT Cancellation**’ screen the requester has three options:
110	110
111		-*
112		-** (% style="color:#2980b9" %)‘**Request to Cancel ROT**’(%%) – The requestor must use this option to submit a request to cancel an ROT.
113		-** (% style="color:#2980b9" %)‘**Existing ROTs**’(%%) – Can only be used by the Fund Administrator / Long-term Insurer who has submitted the ROT through SARS eFiling. A list of the ROT’s submitted will be displayed and the requestor can select the ROT they wish to cancel. They will to be able to view the detail required to submit the request to cancel the ROT.
114		-** (% style="color:#2980b9" %)‘**ROT Cancellation Request**’ (%%)– This function can only be used if the request to cancel an ROT was previously submitted and now the requestor is only enquiring on the status of the request.
	129	+*
	130	+** ‘**Request to Cancel ROT**’ – The requestor must use this option to submit a request to cancel an ROT.
	131	+** ‘**Existing ROTs**’ – Can only be used by the Fund Administrator / Long-term Insurer who has submitted the ROT through SARS eFiling. A list of the ROT’s submitted will be displayed and the requestor can select the ROT they wish to cancel. They will to be able to view the detail required to submit the request to cancel the ROT.
	132	+** ‘**ROT Cancellation Request**’ – This function can only be used if the request to cancel an ROT was previously submitted and now the requestor is only enquiring on the status of the request.
115	115
	134	+[[image:Cancelling a ROT_html_9932dfa59615588a.png||height="203" width="461"]]
	135	+\\
116	116
117		-[[image:Cancelling a ROT_html_9932dfa59615588a.png||height="204" width="463"]]
118		-
119		-
120	120	* The fields marked with an asterisk (*) are mandatory fields, and must be provided, although all the fields must be completed on the screen.
121	121
	139	+**The information captured on the ROT must be provided in these fields, as described below:**
122	122
123		-(% style="color:#2980b9" %)**The information captured on the ROT must be provided in these fields, as described below:**
124		-
125		-
126	126	*
127		-** Enter the (% style="color:#2980b9" %)**‘Original ROT application ID’**(%%) – This is the ROT01 ID or ROT02 ID number generated by the Interface Agency that was used to submit an ROT.
128		-** (% style="color:#2980b9" %)‘**Directive Number / IRP3 Number**’(%%) – Enter the tax directive number that was used to submit an ROT.
129		-** (% style="color:#2980b9" %)‘**ID Number**’(%%) – Enter the ID number of the original member who has elected to transfer / purchase annuity(ies). It must be the same ID number that was entered when the tax directive application was submitted.
	142	+** Enter the **‘Original ROT application ID’** – This is the ROT01 ID or ROT02 ID number generated by the Interface Agency that was used to submit an ROT.
	143	+** ‘**Directive Number / IRP3 Number**’ – Enter the tax directive number that was used to submit an ROT.
	144	+** ‘**ID Number**’ – Enter the ID number of the original member who has elected to transfer / purchase annuity(ies). It must be the same ID number that was entered when the tax directive application was submitted.
130	130	*** If the requestor wants to cancel an ROT02, where the annuity was purchased in the name of a beneficiary the ‘ID number’ of the beneficiary must be provided.
131		-** (% style="color:#2980b9" %)‘**Other ID number e.g. passport**’(%%) – Only the (% style="color:#2980b9" %)‘**ID Number**’(%%) field or the(% style="color:#2980b9" %) ‘**Other ID number e.g. passport**’ (%%)field must be completed, both fields cannot be completed.
	146	+** ‘**Other ID number e.g. passport**’ – Only the ‘**ID Number**’ field or the ‘**Other ID number e.g. passport**’ field must be completed, both fields cannot be completed.
132	132	*** If the request is to cancel an ROT02, where the annuity was purchased in the name of a beneficiary the ‘Other ID number’ of the beneficiary must be provided.
133		-** (% style="color:#2980b9" %)‘**Tax Reference Number**’(%%) – must be provided if the tax reference number was entered on the tax directive application form, when the ROT was submitted.
	148	+** ‘**Tax Reference Number**’ – must be provided if the tax reference number was entered on the tax directive application form, when the ROT was submitted.
134	134	*** If the request is to cancel an ROT02 where the annuity was purchased in the name of a beneficiary, the ‘Tax Reference Number’ of the beneficiary must be provided.
135	135	** Fund Number – If the request is to cancel an ROT01 and the Fund is a Public Sector Fund, the Fund approval number must be provided. The approval number format is 18204 (followed by 6 digits) e.g. 18204001597. Ensure the number correspond with the number used on the submission of the ROT01.
136	136	** FSCA Registered Long-term Insurer Number - The correct format 12/8/0000000/999999, where 0000000 is the registered umbrella Fund number and 999999 represents the participating employer number).
137	137	** FSCA Registration No - Only Long-term Insurers must complete this field and enter the FSCA registered Long-term Insurer number. The correct format is 10/10/1/4 followed by 4 digits.
138		-** (% style="color:#2980b9" %)‘**Cancellation Reason**’(%%) – A short reason for the request to cancel the ROT must be provided. A letter with detailed reasons must be attached to the request.
139		-* A confirmation message will be displayed when the requester clicks on the (% style="color:#2980b9" %)‘**Submit’**(%%) button.
	153	+** ‘**Cancellation Reason**’ – A short reason for the request to cancel the ROT must be provided. A letter with detailed reasons must be attached to the request.
140	140
	155	+* A confirmation message will be displayed when the requester clicks on the ‘**Submit’** button.
141	141
142	142	[[image:Cancelling a ROT_html_c11242b4f94951b2.png||height="109" width="410"]]
143	143
	159	+* On the ‘**Confirm Cancellation**’ screen, the requestor has two options.
144	144
145		-* On the (% style="color:#2980b9" %)‘**Confirm Cancellation**’ (%%)screen, the requestor has two options.
146		-** If the requestor clicks on the (% style="color:#2980b9" %)‘**No’**(%%) button the system will display the(% style="color:#2980b9" %) ‘**Request to Cancel ROT**’ (%%)form again.
147		-** If the requestor selects the (% style="color:#2980b9" %)‘**Yes**’(%%) button the system will display a message to prompt the requestor to upload the supporting documents, for example the claim form / option form the member has completed, and any other relevant supporting documents.
148		-* When the requestor clicks on the(% style="color:#2980b9" %) ‘**Ok**’ (%%)button, the (% style="color:#2980b9" %)‘**Document upload**’(%%) screen will open and allow the requester to upload the required supporting documents.
	161	+*
	162	+** If the requestor clicks on the ‘**No’** button the system will display the ‘**Request to Cancel ROT**’ form again.
	163	+** If the requestor selects the ‘**Yes**’ button the system will display a message to prompt the requestor to upload the supporting documents, for example the claim form / option form the member has completed, and any other relevant supporting documents.
149	149
	165	+* When the requestor clicks on the ‘**Ok**’ button, the ‘**Document upload**’ screen will open and allow the requester to upload the required supporting documents.
150	150
151	151	[[image:Cancelling a ROT_html_2c808c49bcca1445.png||height="191" width="454"]]
152	152
153		-
154	154	*
155		-** The file size may not exceed 5mb and the following file types will be accepted: .doc .docx .(% style="color:#2980b9" %)**gif .Jiff .jpeg .jpg .pdf .png .xls .xlsx**
156		-* The requestor can now (% style="color:#2980b9" %)‘**browse’** (%%)and upload the document.
157		-* If the requester selects the (% style="color:#2980b9" %)‘**SUBMIT’**(%%) button the ROT cancellation submission confirmation message will be displayed.
	170	+** The file size may not exceed 5mb and the following file types will be accepted: .doc .docx .**gif .Jiff .jpeg .jpg .pdf .png .xls .xlsx**
158	158
	172	+* The requestor can now ‘**browse’** and upload the document.
159	159
	174	+* If the requester selects the ‘**SUBMIT’** button the ROT cancellation submission confirmation message will be displayed.
	175	+
160	160	[[image:Cancelling a ROT_html_be327ece21fa0132.png||height="125" width="489"]]
161	161
	178	+* Existing ROT’s – can only be accessed by the Fund Administrator / Long-term Insurer who has submitted the ROT through SARS eFiling. A list of the ROT’s submitted will be displayed and the requestor can select the ROT to be cancelled. Once selected the requestor can review the information relating to the ROT to be cancelled, thereafter select the function **‘Request to Cancel ROT’**.
162	162
163		-* Existing ROT’s – can only be accessed by the Fund Administrator / Long-term Insurer who has submitted the ROT through (% style="color:#2980b9" %)//SARS eFiling//(%%). A list of the ROT’s submitted will be displayed and the requestor can select the ROT to be cancelled. Once selected the requestor can review the information relating to the ROT to be cancelled, thereafter select the function (% style="color:#2980b9" %)**‘Request to Cancel ROT’**.
164		-
165		-
166	166	[[image:Cancelling a ROT_html_f8ddc28d9dc62f39.png||height="83" width="616"]]
167	167
168	168
169	169
170		-* (% style="color:#2980b9" %)‘**ROT Cancellation Request**(%%)**’** – Use this function to determine the status of the request to cancel an ROT.
	184	+* ‘**ROT Cancellation Request’** – Use this function to determine the status of the request to cancel an ROT.
171	171
	186	+[[image:Cancelling a ROT_html_7faeeeda69b44689.png||height="223" width="523"]]
172	172
173		-[[image:Cancelling a ROT_html_7faeeeda69b44689.png||height="233" width="547"]]
174		-
175		-
176	176	* Below is a list of possible statuses and the relevant explanation:
177		-** If the status is (% style="color:#2980b9" %)‘**Failed Enquiry’**(%%), either the incorrect (% style="color:#2980b9" %)‘**Application ID**(%%)’ or (% style="color:#2980b9" %)‘**Directive number**’ (%%)was provided.
178		-** The status (% style="color:#2980b9" %)‘**Cancelled’**(%%) indicates the request was successful and the ROT was cancelled.
179		-** If the status is (% style="color:#2980b9" %)‘**Declined’** (%%), then click on the (% style="color:#2980b9" %)‘**SELECT’** (%%)button to view the reason the request was declined.
180		-** If the status is (% style="color:#2980b9" %)‘**In Progress**’(%%) the request is still under review and has not been finalised yet.
181	181
	190	+*
	191	+** If the status is ‘**Failed Enquiry’**, either the incorrect ‘**Application ID**’ or ‘**Directive number**’ was provided.
	192	+** The status ‘**Cancelled’** indicates the request was successful and the ROT was cancelled.
	193	+** If the status is ‘**Declined’** , then click on the ‘**SELECT’** button to view the reason the request was declined.
	194	+** If the status is ‘**In Progress**’ the request is still under review and has not been finalised yet.
182	182
183	183
184		-(% style="text-align: center;" %)
185		-== (% style="color:#2980b9" %)**Disclaimer and Copyright**(%%) ==
186	186
187		-
188		-
189		-(% style="color:#2980b9" %)**DISCLAIMER**
190		-
191		-Please note, whilst care is taken to illustrate numerous scenarios, it is impossible to detail all instances and therefore this document should merely serve as a guide for the purposes of demonstrating system functionality and conducting employee training.
192		-
193		-In accordance with the above paragraph, this training manual is published and distributed on the basis that EBSphere (Pty) Ltd is not responsible/accountable for any actions taken by users of information contained in this training manual nor for any error in or omission from this manual.
194		-
195		-EBSphere (Pty) Ltd does not accept any responsibility whatsoever for a misrepresentation performed by any person in respect of claims, losses or damage or any other matter, either direct or consequential arising out of or in relation to the use and reliance, whether wholly or partially, upon any information contained or products referred to in this manual.
196		-
197		-Further, the contents of this training manual are subject to change without any notice and further highlight the need for this training manual to serve only as a guide.
198		-
199		-
200		-(% style="color:#2980b9" %)**COPYRIGHT**
201		-
202		-This documentation and the software described in it is the exclusive property of EBSphere (Pty) Ltd. This manual or the software may not be copied in whole or part, without the express written consent of EBSphere (Pty) Ltd. Under the law, copying includes translating into another language or format.
203		-
204		-EBSphere (Pty) Limited
205		-
206		-P.O. Box 785803
207		-
208		-Sandton
209		-
210		-2146
211		-
212		-
213		-(% style="text-align:center" %)
214		-[[image:Cancelling a ROT_html_8cba33b1e8c9fa24.gif||height="128" width="463"]]

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