Employer refusing to give IRP5

Good Morning. My daughter went to SARS to do her tax return and they asked her to submit her IRP 5 form from the previous employer although she earned very little. They employer does not want to give it to her as he says he changed accountants. What can she do please?

He has to give it to her, otherwise she must take her payslips and contract of employment and bank statements to prove that she did not receive the tax that the employer was supposed to pay over.