Description

Taxes payable are normally due on the date specified on the notice of assessment or any other notice for payment issued by the South African Revenue Service (SARS). If the amount is not paid on that date, you will become liable to pay interest and penalties.

Should you not be able to pay the relevant amount by the due date specified, you could request arrangements for the deferred payment of such amount.

Deferment arrangements in respect of the outstanding balance on your account can be considered for a maximum period of three months, depending on the reasons for the request.

SARS will consider your request and make a final decision on the deferred payment arrangement. Please note that SARS has the option to decline the request.
 

Steps to follow

• Submit requests for deferred payment arrangements to SARS as follows:
  • requests for deferred payment arrangements may be submitted by hand to your nearest SARS branch office
  • telephonic requests can be made at the relevant SARS Call Centres
  • fax requests can be sent to the relevant SARS Call Centre or to your nearest SARS branch office.
• Sign the deferred payment agreement before the arrangement can be noted on your tax record.
• Should you fail to adhere to the conditions for the payment of the outstanding tax as stated in the agreement signed with SARS, the agreement arrangement will be terminated and normal follow-up procedures to collect the outstanding amounts due by you, will start.

Legal framework

Income Tax Act, 1962 (Act 58 of 1962)

Service standard

There is no set time for this service.

Cost

The service is free.

Forms to complete

Forms would be provided when arrangements are being made.

Contact details