Make a payment
There are a number of options available to you if you want to make a payment to SARS.
Retirement Fund Tax (RFT) payments can only be made using eFiling. 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).
- 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
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.
The following banks can be used for Credit push transactions: ABSA, Capitec Bank, CITIBank, FNB, Investec, Nedbank and Standard 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, 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
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:
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.
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.
Need more information
For more information on the SARS payment rules, please refer to the list of payment documents below.