The payment form serves as a source document that specifies which taxes must be/are being paid. A payment form may either be in the form of an assessment (IT34 for Income tax) or Statement of Account (SOA) , , or in the form of a tax return that (eg. VAT201, EMP201) is filed. These forms indicate the amount due and the type of tax, and they are used to initiate or authorize a payment to SARS.
A Payment Advice Notice (PAN) is a remittance advice used when making payments to SARS outside of eFiling, such as:
Over the counter at a bank
Via EFT (Electronic Funds Transfer)
A PAN can be generated via SARS eFiling under the “General Unpaid” or “Payment Advice Notice” functions.
If paying for multiple tax types (e.g., VAT and PAYE), separate PANs must be generated.
