OWING MONEY TO SARS?


What's New?

  • SARS wants to help you pay your tax debt before it is overdue. Reach out to SARS and ensure that you comply with your tax obligations. See more information on how to manage your debt.

  • Any outstanding debt queries and deferred arrangements requests may be sent to the following email addresses:

  • 2019 Year-end payments

    29 March 2019 was the deadline to pay all tax due! Let us do right, together.

Manage your tax debt

 
Do you have outstanding taxes? Do you need help deciding what to do or whom to call?

This page will provide you with information to assist you in sorting out your tax debt.

Taxpayers, both individuals and businesses, are required to be fully tax compliant through on time submission of returns and payments.

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.

Do you have outstanding tax debt and are unable to settle the amount in one payment?

SARS provides for a deferment, or instalment payment arrangement for outstanding tax debt. You may request and enter into an instalment payment arrangement with SARS. It allows you to pay your outstanding debt in one sum or in instalments over time until you have paid your entire debt including applicable interest. This agreement however would be subject to certain qualifying criteria.

A payment arrangement may be requested through:

Criteria for payment arrangements

SARS may enter into a payment agreement only if:

  • The taxpayer suffers from a lack of assets or liquidity which is reasonably certain to be remedied in the future;
  • The taxpayer anticipates income or other receipts which can be used to satisfy the tax debt;
  • Prospects of immediate collection activity are poor or uneconomical but are likely to improve in the future;
  • Collection activity would be harsh in the particular case and the deferral or instalment agreement is unlikely to prejudice tax collection;
  • The taxpayer provides the security as may be required;
  • All outstanding returns and/or recons are submitted.

Tip 1: The payment arrangement must cover the entire debt and SARS may only consider the payment arrangement request when non-compliance has been remedied (i.e. all returns and/or recons are submitted).

Tip 2: If the taxpayer has defaulted on previous payment arrangement, reasonable and valid reasons for the default must be provided before another deferment request can be requested.

To access this page in different languages click on the links below:

Last Updated: 08/11/2019 5:05 PM     print this page
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