The process, which SARS intends to set up in the fourth quarter of 2014, will refund employers the amount of their allowable ETI that was not used to reduce the tax amount payable at the end of each six-month reconciliation period (March 1 to August 31, and September 1 to February 28 or 29).
Beng ba mesebetsi ba ka busetswa bokaalo bo dumelletsweng ba ETI e sa sebediswang ho fokotsa bokaalo ba lekgetho la mosebetsi le leshwang ka mora ho fela ha nako ya tsepamiso ya dibuka ya dikgwedi tse tshelela (1 Tlhakubele ho isa ho 31 Phato le 1 Loetse ho isa ho 28/29 Hlakola).