FAQ: How do I report a tax crime?
We want to make reporting a tax or customs crime easy for you. So we’ve even created an online form for you to complete. What do you need to get together before you start? It’s helpful if you have an ID number; Tax Reference number of the person you are reporting. But it’s not essential. […]
FAQ: How do employers make interest and penalty payments?
When paying interest and penalties relating to a specific EMP201, indicate this by completing the applicable fields on the EMP201. SARS will allocate the payment to interest and penalties according to the period to which the EMP201 relates. If payment is made at the same time as submission of the EMP201, employers are required to […]
FAQ: What is a Payment Reference Number (PRN)?
Each payment form is pre-populated with a unique payment reference number, or PRN, which is used to match the allocations on the payment form to the actual payment made.The PRN enables a client to designate exactly what is being paid/settled, i.e. the specific period and/or tax type.
FAQ: What is a payment form?
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 or Statement of Account, which lists the transactions that must be settled, or in the form of a return that is filed.
FAQ: How does the introduction of the payment form and PRN affect administrative penalty notices and payments?
Assessment notices, Statements of Account and other collection notices issued by SARS in respect of administrative penalties, contain the new PRN. This reference number must be quoted when making a payment to ensure that the payment is assigned to the correct transactions.
FAQ: Can a Dividends Tax payment still be made without submitting a DTR02 return?
Yes, a payment can still be made without submitting the Dividends Tax return, however, a payment reference number must be requested via the following channels to accompany the payment: eFiling; SARS branch. The Statement of Account can also be used to acquire a payment reference number.
FAQ: How can a Dividends Tax payment be made?
By legislation every company/regulated intermediary is required to withhold Dividends Tax on any dividend declared after 1 April 2012. There will be no more fixed cycle dates and it is the responsibility of the company/regulated intermediary to pay over all Dividends Tax due to SARS the moment a dividend was declared. A Dividends Tax Return […]
FAQ: What do the codes at the end of the message (Message from bank: Payment request not successful. Message from bank 3-28) mean?
The code at the end of the message is important as it provides information why the transaction failed. This indicates that the fields for Group Number / Operator Number on the eFiling bank setup are incorrect. The Group Number is normally a 5 digit number and the Operator Number is normally a 3 digit number […]
FAQ: What must I do if I want to do a credit push payment via eFiling, but receive an error message: “Payment request not successful” (Message from bank: Payment request not successful. Message from bank 3-28)?
You must ensure that you use the correct Group Number / Operator Number.
FAQ: What is a credit push?
A credit push is payment transaction initiated on the eFiling site and presented to the banking product as a bill presentation (a payment request). Only once the user has logged into the banking product and authorised the payment request, is this transaction regarded as an effective payment. Credit push payments are assumed to be irrevocable.
