Suspension of Payment and Waiving of Penalties and Interest

A taxpayer can write a letter to SARS, asking for the:
  •  Suspension of a payment or part of a payment, if it’s planned to dispute the liability to pay the tax
  •  Waiving of penalties and/or interest on late payments. 

For which tax types can you apply for suspension of payment and waiving of penalties and interest?

 A request can be sent for: 
  • Income Tax [including Corporate Income Tax (CIT)]
  • Employees’ Tax [Pay-As-You-Earn (PAYE)]
  • Value-Added Tax (VAT)
  • Customs and Excise 
Please note: SDL and/or UIF interest can’t be waived. Section 11 of the Skills Development Levies Act and Section 12 of the Unemployment Insurance Fund Act doesn’t offer any discretionary powers to the Commissioner for SARS. 

What information must be provided? 

The following information must be provided in your request letter: 
  • Registered Details (Name, ID/Registration Number, etc.)
  • All tax reference numbers, e.g. Income Tax, PAYE, VAT etc.
  • Reason(s) for the request. E.g. Details of the circumstance which prevented compliance
  • Any supporting documents (relevant material) to support the request. 
The letter can be sent by: 
Top Tip: As a taxpayer you’ve the right to lodge an objection against an assessment or a decision by SARS. An objection must be submitted within 30 business days after the date of the assessment or SARS decision. See more information on which form to use and how to submit an objection

When will a suspension of payment be withdrawn?

 The suspension of a payment will be withdrawn if:

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Last Updated: 23/04/2015 12:05 PM     print this page
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