If you have outstanding tax debt and are unable to settle the amount in one payment, the South African Revenue Service (SARS) provides for a deferment, or instalment payment arrangement for outstanding tax debt. Here’s how you can make payment arrangements:
- SARS eFiling: You can make payment arrangements on eFiling.
- Contact Centre: You can also request a payment arrangement through the Contact Centre on 0800 00 7277.
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). If you have defaulted on previous payment arrangements, reasonable and valid reasons for the default must be provided before another deferment request can be requested.
Please note that 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.
For all business rescues and compromises in terms of section 155 of the Companies Act correspondence or notices, please use sarsdebtmanagement2@sars.gov.za.