A suspension of payment or waiving of penalties and/or interest on late payments can be requested through:
You should only request a suspension of payment if you planned to dispute the liability to pay the tax.
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.
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When will a suspension of payment be withdrawn?
The suspension of a payment will be withdrawn if:
- The objection isn’t lodged
- An objection is disallowed and no appeal is lodged
- An appeal to the Tax Board or Tax Court is unsuccessful.