Under which circumstance will extension of time for payment be granted?

If the executor is not in a position to finalise the administration process of the deceased estate within 1 year after date of death, the executor may request the Commissioner to grant extension of time to pay the estate duty free of interest. 

The Commissioner will consider such a request on condition that- 

• a written request is forwarded for consideration prior to the expiration of the one-year period after date of death; and  

• payment of a reasonable deposit against the duty is made prior to the expiration of the said period.

Last Updated: 01/02/2013 2:50 PM     print this page
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