sars.gov.za Tax Payment : South African Revenue Service

Name of the Organization : South African Revenue Service
Type of Facility : Tax Payment

Website : http://www.sars.gov.za/

Tax Payment :

How Do I Pay :
** Do you have outstanding taxes? Do you need help deciding what to do or whom to call
** Taxpayers, both individuals and businesses, are required to be fully tax compliant through on time submission of returns and payments.

Related : South African Revenue Service Personal Income Tax : www.southafricain.com/4468.html

** In instances where taxpayers are not compliant and have outstanding tax debt, the Debt Management department is committed to assisting businesses and individuals to become fully compliant.
** If you want to make a payment to SARS, there are a number of options e.g. at a bank, via eFiling, via EFT and at a branch.

Make a payment :
** There are a number of options available to you if you want to make a payment to SARS.

Top Tip :
** Retirement Fund Tax (RFT) payments can only be made using eFiling (Credit Push). For more information on how to set-up a credit push click here.

1. At a bank :
Payments to SARS can be made at the following banks :
** ABSA, Albaraka Bank Limited, Bank of Athens, FNB, HBZ Bank LTD, Nedbank and Standard Bank. Please quote the correct beneficiary ID and payment reference number (PRN).

Top Tips :
** Air Passenger Tax (APT) payments may only be made at FNB branches.
** Payments which are incorrectly referenced will not be accepted and processed by the banks.
** Banks no longer accept cheques exceeding R500 000.

2. Payments via eFiling :
Two types of payments may be affected on eFiling :
a) Credit push (recommended option) :
** With a Credit push, the payment is performed by you, the bank account holder. When making a payment to SARS, eFiling will send a payment request to your bank which will indicate the amount that needs to be paid and gives a payment reference number (PRN).

** The taxpayer then physically authorises this request normally via internet banking. This acts as an instruction to the bank to make the payment to SARS.
** Credit Push payments are considered to be irrevocable and can only be made if the account holder has the necessary funds.

Important :
** Starting 4 September 2013, debit pull transactions on eFiling were phased out and only Credit push payments will be accepted. For more information click here.

** As of the end of October 2013 debit pull transactions will be discontinued for ABSA, FNB, Investec, Nedbank and Standard Bank. For all other banks you will still be allowed to use the Debit Pull option until phased out. Taxpayers are advised to set-up a Credit Push payment option or use one of our alternative methods of payment. For more information click here.

b) Debit Pull :
** Debit pull refers to authorised payment transactions where the payer has requested SARS to collect on their behalf at a specified date. This payment mechanism involves the initiation of a payment instruction from SARS’s bank to the client’s bank. The debit push mechanism may be reversed due to insufficient funds once the request is processed by the bank. Correct banking details are required to ensure the payment is successful.

** A debit pull works like a once-off debit order where you give SARS permission via eFiling to collect the payment from the bank which you have listed with SARS under your Banking Details information.

Top Tips :
** Customs and Excise payments may only be made via Credit Push.
** All banks regulated by the South African Reserve Bank (SARB) are supported for Debit pull transactions, however they are limited to R500k per transaction.

The following banks can be used for Credit push transactions :
** ABSA, Capitec Bank, CITIBank, FNB, Investec, Nedbank and Standard Bank. “Additional Payments” on eFiling for Income Tax, Provisional Tax, Value-Added Tax (VAT) and Pay-As-You-Earn (PAYE) may only be made via Credit Push.

3. Electronic Funds Transfer (EFT) :
** Payment may be made via the internet banking facilities by simply using the standard drop-down listing of pre-loaded beneficiary IDs provided by the bank. All SARS beneficiary IDs are prefixed with the naming convention “SARS- <Tax Type>”. All internet payments must be correctly referenced to ensure that SARS is able to identify your payment and correctly allocate it to your account. You will not be able to make a payment if your reference is incorrect.

The following banks support this method :
** ABSA, Capitec Bank, FNB, HSBC, Investec, Mercantile Bank, Nedbank and Standard Bank.

4. At a SARS branch (Including Customs branches) :
** SARS Revenue branches
** No longer accept cash payments. Only payments by cheque can be made at a SARS branch during office hours (08:30 – 15:30). Cash payments to SARS can be made at a bank as indicated above.

** Payments made via a SARS drop-box in one of our branches must be received by no later than 15 :00, if you fail to meet this deadline it will be deemed to be received on the following business day.

Customs and Excise branches :
** Cash payments are accepted at Customs and Excise branches. Payments may be made during office hours (08 :00 to 15:00).

Payment limits in the SARS branches :
The amount of the cheque payment limit has decreased to R50 000 per payment on any day for the following payments to SARS :
** Estate Duty
** Income Tax
** Administrative Penalties

** Assessed Tax
** Corporate Income Tax (CIT)
** Dividends Tax
** Provisional Tax and
** Turnover Tax

** Mineral and Petroleum Resources Royalty (MPRR)
** Mining Royalties
** Other Mining Leases
** Payroll Taxes (PAYE, SDL and/or UIF)

** Secondary Tax on Companies (STC)
** Small Business Amnesty (SBA)
** Value-Added Tax (VAT) and Diesel
** VAT for non-registered vendors
** Withholding Tax on Royalties.

The following cheque payments may not exceed R500 000 :
** Assessment of owners or characters of ships or aircraft who are not residents of the Republic (s33 of the Income Tax Act)
** Donations Tax (s54 of the Income Tax Act)
** Withholding of amounts from payments to non-resident sellers of immovable property (s35A of the Income Tax Act).

Top Tip :
These limits apply irrespective of the number of tax periods/years being paid. Should multiple cheque payments be made, the total amount may not exceed the specified limit.

Cheques :
** If you are paying by cheque, the cheque must be made out to “South African Revenue Service” (do not use the abbreviation SARS) in any of the official languages.
** Should multiple cheque payments be made, the total amount may not exceed the specific prescribed limits.

If the cheque payment exceeds any of the limits, you should make use of the following channels :
** Deposit the cheque at a bank or
** Complete an EFT or
** Make payment via eFiling.

5. Foreign payments :
Payments can be made electronically into SARS’ bank account using the standard SWIFT 103 message and the Beneficiary ID/Account Number “SARS-FOR-999”. Only FNB supports this method.