Make a payment
20 November 2015 - From 1 April 2016, manual forms of payments will no longer be accepted by SARS:
Payments will have to be done electronically or in the banks. This effort is undertaken to streamline operations and enhance efficiencies at SARS branches. Therefore, the 'Payments Queue' at SARS branches will cease to exist. In addition, no cheques (either posted or dropped off at SARS drop-boxes) will be accepted. Please note that this change excludes Customs. Taxpayers have the following existing options to make payments:
- At your bank
- Via eFiling
- Via Electronic Funds Transfer (EFT)
More info will be shared in due course.
Currently there are a number of options available to you if you want to make a payment to SARS:
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).
- 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 R50 000.
2. Payments via eFiling
Ad Hoc payment facility on eFiling is no longer available for Customs and Excise clients, read more
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 show the amount that needs to be paid. It will give you a Payment Reference Number (PRN).
The taxpayer then authorises this request normally via internet banking. This forms 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.
The following banks can be used for Credit push transactions: ABSA, Bidvest Bank, Capitec Bank, CITIBank, FNB, HSBC Bank, Investec, Nedbank, Standard Bank and Standard Chartered Bank.
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, Bank of Athens, Capitec Bank, FNB, HBZ Bank LTD, HSBC Bank, Investec, JP Morgan, Mercantile Bank, Nedbank and Standard Bank.
4. At a SARS branch (including Customs 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
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:
Top Tip: SARS doesn't accept any cheque payments exceeding the total amount of R500 000 because banks no longer accept cheques exceeding 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.
- 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.
- From 30 August 2014 taxpayers are no longer be able to pay by cheque if they have more than two ‘Refer to Drawer’ (RD) cheques in three years.
If a taxpayer pays with a cheque at a SARS branch, the system will automatically block payment if they have their cheques 'Referred to Drawer' more than twice in a period of three years. In cases where a cheque is posted to SARS, the cheque will be returned with a message indicating why the cheque was not accepted.
Taxpayers who disagree with the reasons are advised to go to a SARS branch and provide relevant supporting documents to a SARS official who can override the decision. The supporting documents include a letter from the client’s bank that the specific cheque relating to the payment did not RD. If it was made at the bank, copies of the deposit slip and cheque must be included. It is important to note that blockages on a particular cheque will be lifted after a three year period.
For increased convenience, taxpayers should make payments to SARS via eFiling, Electronic Funds Transfer (EFT) or at a bank.
6. Foreign payments
Please note: This payment method should only be used by foreign taxpayers where no other payment options or channels are available e.g. where payments using eFiling, internet banking (EFT) or payment at a bank is not available.
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.
Need more information
For more information on the SARS payment rules, please refer to the list of payment documents below.