South African Revenue Service payment rules
July 25, 2023
1. SUMMARY
- This document details the payment rules that must be adhered to when paying the South African Revenue Service (SARS), to ensure timeous and accurate payment allocation.
- When making a payment, all SARS clients must adhere to the payment rules stipulated in this document.
- Payments that do not adhere to the payment rules may be rejected.
- Cash deposits to a SARS bank account at any bank branch is no longer available as a payment option for Customs and Excise clients.
2. GENERAL INFORMATION
- Consult your bank regarding the specific banking solutions offered to meet the requirements outlined in this document.
- Customs and Excise clients who are required to declare goods electronically in terms of Rule 101A.01A(2)(a)(v) of the Customs and Excise Act, No. 91 of 1964 must, whether or not registered for deferment of payment of duty, use the SARS eFiling service when making a payment to SARS.
- Clients to whom such rules do not apply may utilise the alternative payment channels of internet banking, at a branch of an approved bank or at dedicated Taxpayer Service.
- Clients to whom such rules do not apply may utilise the alternative payment channels of internet banking, at a branch of an approved bank or at dedicated Taxpayer Service.
- It remains the full responsibility of the client to ensure SARS receives payment on time to avoid any penalties and/or interest from being charged.
- The only option for non-registered VAT vendors to make payments are through the eFiling channel.
- VAT payments and declaration forms for Diplomats can be done:
- i) Pretoria CBD Branch office; and
- ii) eFiling
- A number of payment options are available to clients depending on whether a payment is made within or outside the Republic.
- SARS will only recognise a payment once received into the SARS bank account.
- Any payment received into the SARS bank account after the due date will be regarded as a late payment.
- ii) Taxpayers must ensure that payment is made before the cut-off time of the relative bank product used to ensure that funds will reflect in time on the SARS bank account.
- ii) Taxpayers must ensure that payment is made before the cut-off time of the relative bank product used to ensure that funds will reflect in time on the SARS bank account.
- Kindly note that banks will no longer accept cheque payments with effect from 31 December 2020.Electronic funds transfer (EFT) or eFiling are the alternative payment options.
- i) This document outlines the different payment options.