sars payment rules

EFFECTIVE DATE 09.11.2010

REFERENCE GUIDE SARS PAYMENT

RULES FIN-GP-02-G1

Revision: Page 1 of 8 1

REFERENCE GUIDE

SOUTH AFRICAN REVENUE SERVICE

PAYMENT RULES



RULES FIN-GP-02-G1


1 Purpose This document details the payment rules that must be adhered to when paying the South African

Revenue Service (SARS) in order to facilitate faster and more accurate processing of payments. 2 Scope All SARS clients must adhere to the payment rules stipulated in this document when making a

payment. Payments that do not adhere to the payment rules will be rejected. Clients are requested to consult their service providers regarding the specific banking solutions offered

in order to meet the requirements outlined in this document. 3 References 3.1 Legislation

TYPE OF REFERENCE REFERENCE Legislation and rules administered by SARS:

Income Tax Act No 58 of 1962: Section 89, 75B Value-Added Tax Act No 89 of 1991: Sections 27 and 28

Other legislation: None International instruments: None 3.2 Cross references

DOCUMENT # DOCUMENT TITLE APPLICABILITY FIN-GP-02-G1-A1 Payment examples All FIN-GP-02-G1-A2 Swift payment example All FIN-GP-02-G1-A3 Acceptable instruments of payments for non-core taxes All FIN-GP-02-G1-FAQ1 FAQs SARS Payment Rules All VDP-GN-02-G1 External Reference Guide Voluntary Disclosure

Programme All

4 Definitions and acronyms ABSA Amalgamated Banks of South Africa APT Air Passenger Tax Client Any person or enterprise conducting business with SARS FAQ Frequently Asked Question FNB First National Bank ID Identity MPRR Mineral and Petroleum Resources Royalty Other taxes and levies All payments received or administered by SARS which do not fall within the

definition of SARS core taxes. PAYE Pay As You Earn PRN Payment Reference Number SARS South African Revenue Service SARS Core taxes Income Tax, PAYE, UIF, SDL & VAT SBA Small Business Tax Amnesty SDL Skills Development Levy SWIFT Message The Society for Worldwide Inter-bank Financial Telecommunication is an

electronic communication method used by banks all over the world to correspond with each other in a secure and standardised way.

TPS Taxpayer Service TT Turnover Tax UIF Unemployment Insurance Fund

http://www.sars.gov.za/home.asp?pid=63327



RULES FIN-GP-02-G1


VAT Value-Added Tax VDP Voluntary Disclosure Programme VDU Voluntary Disclosure Unit 5 Background Over the past few years SARS and the banking institutions, namely First National Bank (FNB), ABSA,

CitiBank, Standard Bank, Investec, and Nedbank, have been working together to improve and extend existing payment services offered to clients.

In March 2006, SARS expanded and enhanced its payment options by introducing new payment

channels. This included the introduction of a new beneficiary account ID process at each of the banks. The following methods are available to clients for the submission of payments:

eFiling; Electronically using the internet; At a branch of one of the relevant banking institutions (as defined); Arranging a debit order; or At a SARS branch office.

All non-core tax payments must be paid at a SARS branch, except Small Business Tax Amnesty

(SBA), Turnover Tax (TT) and Mineral and Petroleum Resources Royalty (MPRR). All proof of payment(s), in respect of the Voluntary Disclosure Programme (VDP) refer to VDP-GN-

02-G1 External reference guide VDP, must be submitted to SARS by:

Posting to the Voluntary Disclosure Unit (VDU); 281 Middel Street Gramick Office Park Brooklyn 0181

Placing in the drop box at a SARS Branch, clearly marked VDP; or Scanning and e-mailing to [email protected].

6 Payment options available to SARS clients 6.1 Payment option 1 - using eFiling to make your payment eFiling is the free, secure electronic tax return and payment submission service offered by SARS to

eliminate the risks and hassles associated with the submission of manual tax returns and payments. The service offers the web-based capture of certain individual returns, as well as facilities for the

submission of multiple returns. SARS eFiling also provides far more convenient, reliable and accurate electronic payment facilities. SARS eFiling is supported by the following banking institutions, namely, FNB, ABSA, Standard Bank,

Investec, Citibank and Nedbank. Visit www.sarsefiling.co.za for more information. 6.2 Payment option 2 - using the internet to make electronic payments Payments can be made directly to SARS using the internet banking services offered by FNB, ABSA,

Standard Bank, Nedbank, CitiBank, and Mercantile Bank. It is imperative that the correct payment reference information is provided in all instances to ensure that tax payments are easily identified and correctly allocated by SARS.

mailto:[email protected]



RULES FIN-GP-02-G1


The following two items are essential to ensure that payments are processed correctly:

SARS beneficiary account ID; and A 19-digit bank payment reference number. This tells SARS exactly who the client is and

enables the allocation of such payment to a specific tax/duty type and period. In order to improve account validation rules, SARS bank account numbers have been replaced with

unique beneficiary account IDs. This effectively means that clients and traders will no longer be able to view/add SARS bank account numbers but must instead make use of the banks preconfigured beneficiary account ID listing to create SARS as a beneficiary.

Up until this point, the 19-digit payment reference number has been determined by specifying the tax

account, tax type and tax period for which the payment is being made, according to the format specified below. In most instances, separate payments were required if the payment was for different tax types and tax periods to ensure that payments were correctly allocated within the different tax accounts.

SARS is progressively replacing this referencing approach with a more efficient and simplified process

which allows for different tax types to be paid using the same unique payment reference number (referred to as a PRN). This process involves the introduction of a new payment form on which the various taxes are specified. Each payment form comes with a unique 19-digit PRN which is generated by SARS and must be quoted when making a payment.

This new process currently applies only to administrative penalties and employees tax

(PAYE/UIF/SDL). All payment forms issued by SARS for these taxes, such as the ITP34, the Statement of Account, and the new EMP201, include a unique PRN that must be quoted when paying the taxes specified on the particular payment form.

In the case of employees tax, the new EMP201 form acts as the payment form with each EMP201

containing a unique PRN. This requires that only one payment be made for PAYE, UIF and SDL, as opposed to three separate payments as was the case previously. This new payment process was effective from 20 March 2010. Please visit www.sars.gov.za > tax types > Pay As You Earn (PAYE) for more information on the Employees Tax Season filing and payment process. You can also refer to FIN-GP-02-G1-FAQ1 for a list of FAQs developed to assist you through the process.

Any payment made in respect of an old format EMP201 submitted to SARS prior to 20 March 2010,

must be made using 00000000 as the period. Only one payment is required into the SARS-PAYE bank account.

When paying interest and penalties relating to a specific EMP201, use the PRN relating to that

EMP201. SARS will allocate the payment to interest and penalties according to the period(s) to which the EMP201 relates.

If payment is made at the same time as submission of the EMP201, employers are required to

increase the value of the payment by the interest and penalties. This means that the payment will exceed the value of the EMP201; or

If paying after submission of the EMP201, for instance on receipt of the Statement of Account, use the PRN listed on the EMP201 to which the interest and penalties relate.

In the case of tax and duty types other than administrative penalties and employee taxes, the old

payment reference number must still be used. This reference number is made up as follows:

10 digits 1 digit 8 digits

Tax/duty reference number Tax/duty type identifier Tax/duty period being paid

The first 10 digits relate to the clients tax/duty reference number. This number ensures that the payment will be credited to the correct clients tax/duty account. In the case of Customs and Air




RULES FIN-GP-02-G1


Passenger Tax payments, the first two digits relate to the branch office code and 00 respectively. The remaining eight digits, in both instances, is the customs code.

The 11th digit refers to the tax type. This character will vary depending on the type of tax the client is paying. For example V stands for VAT, and P stands for Provisional Tax. The table below lists all the tax types which can be paid at a one of the relevant banking institutions.

The last 8 digits refer to the period for which the payment is being made. The date format used is ddmmyyyy. The date used is dependent on the tax/duty type being paid. In most instances the taxes are not day specific, and only require that the month and year are specified. In this instance, the first two digits of the date format must be 00. In the case of assessed tax, all fields will be zeros. Please view the table below for the specific date formats per tax/duty type.

In the case of Other Taxes & Levies, such as SBA payments which are not period-based, the last eight digits represent an account type. In the case of the Small Business Amnesty this is 00000153.

In the case of Other Taxes & Levies, such as MPRR payments which are not period-based, the last eight digits represent an account type. In the case of the MPRR this is 00000155.

The following table lists all the relevant banking institution tax types, beneficiary IDs and date

references for the purposes of compiling the 19-digit payment reference number:

Tax types Tax type indicator

Date format

Beneficiary IDs applicable to FNB, ABSA, Standard Bank and Nedbank

Assessed Tax T 00000000 SARS-ITA

Provisional Tax P 00mmyyyy SARS-PROV

Turnover Tax P 00mmyyyy SARS-PROV

Retirement Fund Tax R 00mmyyyy SARS-RFT

Secondary Company Tax S Ddmmyyyy SARS-STC

Employees Tax (PAYE/UIF/SDL) Payments made in respect of EMP201s submitted PRIOR to 20 March 2010 L 00000000 SARS-PAYE

VAT V 00mmyyyy SARS-VAT

Diesel Q 00mmyyyy SARS-DSL

Customs C Ddmmyyyy SARS-CUS

Air Passenger Tax Z Ddmmyyyy SARS-APT

Small Business Amnesty X 00000153 SARS-OTH

Mineral and Petroleum Resources Royalties X 00000155 SARS-OTH

New PRN payment process

Administrative penalties Unique 19-digit PRN appearing on

the relevant payment form SARS-ITA

Employees Taxes (PAYE/UIF/SDL) Unique 19-digit PRN appearing on

the relevant payment form SARS-PAYE Note 1: Where the payment is in the form of an installment, the tax type indicator should be replaced with an I.

Without these details, SARS will not be able to recognise the clients tax/duty payment and hence

credit the clients account. Note: Although payments are made through the relevant banking institution, the returns must still be submitted to the SARS office on time.



RULES FIN-GP-02-G1


6.3 Payment option 3 - bank payments (at one of the relevant banking institutions) Any payment can be made at any FNB, ABSA, Standard Bank or Nedbank branch. These payments

must comply with the same payment referencing requirements used for Internet payments (see payment option 6.2 above). Banks require the following information in order to accept and process SARS payments:

SARS tax form/payment advice containing the 19-digit payment reference number to comply

with the requirements listed above (in 6.2) and the tax type that the depositor intends paying. The amount due.

In order for SARS to process the clients payment in a timely and accurate manner, it is imperative that

the correct information is supplied to the bank when making over-the-counter payments. The bank will reject all payments which do not conform to the payment reference criteria listed above. Please note that the SARS tax form/payment advice stipulates the information needed to initiate the deposit.

All payments (other than Customs and APT) can be made at any FNB, ABSA, Standard Bank or

Nedbank branch. Currently Customs and APT payments can only be made at FNB branches. Note: Cheque payments must be made out to South African Revenue Service (no abbreviation allowed), in any of the official languages. Refer to FIN-CH-L20 Not Transferable cheque payments on www.sars.gov.za > All Publications > Payments to SARS for more information 6.4 Payment option 4 - making a debit order payment Amounts relating to the VAT 201 return will be automatically withdrawn from the clients bank account

if he/she has given SARS authorisation for a debit order. Debit orders made at SARS will not be activated in respect of eFiling. Once registered for eFiling, any

debit order made with SARS will be automatically cancelled. The client must then initiate a new debit order arrangement with eFiling. Clients should contact the SARS Contact Centre on 0800 SARS (7277) or visit www.sarsefiling.so.za for more information in this regard.

The debit order arrangement will remain in force until a written request for cancellation is received

from the client. Amounts due in respect of assessments or underpayments as a result of the levying of penalty and

interest on late withdrawals can also be withdrawn in this manner from the clients account provided that he/she has given SARS a written authorisation to do so. Amounts will be withdrawn from the relevant banking account on the last business day of the month if the return was submitted in the prescribed period.

6.5 Payment option 5 - payment at a SARS branch office Payment can be made during Cash Hall office hours at any SARS branch office. For ease of

processing, clients should ensure that the tax form/payment advice indicating the taxpayer reference number, tax type and tax period is attached to all payments.

In the case of employee tax payments, the new EMP201 must be attached to the payment so that it

can be processed. Note 1: The new EMP201 is compulsory and must accompany future payments. The old EMP201 form is defunct and will no longer be accepted by SARS. With effect from 1 July 2010, employers would not have fulfilled their PAYE responsibilities if the defunct EMP201 declaration form is used. SARS will return any defunct EMP201, and penalties and interest will be strictly applied on employers that do not make submissions on time using the newly prescribed EMP201 form and requisite unique payment reference number.

http://www.sarsefiling.so.za/



RULES FIN-GP-02-G1


If the new EMP201 form is submitted, the client will receive one receipt with the total amount declared. The receipt will show the amounts declared in respect of PAYE, UIF and SDL.

If the client requires a copy of the new EMP201 form, it is the clients responsibility to make a copy of

the form prior to submission. With effect from 20 March 2010 onwards, clients must use the new EMP201 form to make corrections

where incorrect payments were made in respect of PAYE, UIF and SDL. Corrections for payments made prior to 20 March 2010 must be requested in writing.

As of 1 April 2010, Taxpayer Service branch offices do not receive cash payments. Customs and excise cash payments are however still accepted at Customs branch offices. Note: SBA and MPRR cannot be paid at any SARS branch. 6.6 Foreign payments Payments can continue to be made electronically into the SARS banking accounts using the standard

SWIFT payment method. In accordance with the new beneficiary ID process, use the following beneficiary account ID/account

number when paying SARS from outside South Africa:

SARS-FOR-999 SARS-FOR-999 must be used as the bank account number when completing a SWIFT 103 message.

To view an example of a completed SWIFT instruction, refer to FIN-GP-02-G1-A2 SWIFT Message Example.

SARS's foreign payments continue to be administered solely by FNB. As in the case of all electronic payments, it is imperative that the correct payment reference

information is provided to ensure that payments can be easily identified and correctly allocated upon receipt by SARS. The standard payment rules (see 6.2 above) for compiling the 19-digit payment reference number for electronic payments apply.

This procedure applies to all tax, duty or levy payments (such as Assessed Tax, VAT, PAYE and

Customs) made to SARS from outside South Africa. 7 QUALITY RECORDS Number Title APT201 Return APT217 Revised Assessment APT217A New Assessment APT301 Statement of Account EMP201 Monthly Employer Declaration (New) EMP206 Notice of Installment EMP213 Acknowledgement of payment EMP217 Notice of assessment EMP3(P) Final demand of payment IB/IT158 Notice of installment payment payable IB/IT34 Tax Assessment IB/IT56 Return for payment of Secondary Tax on Companies IB/IT56A Draft Assessment for payment of Secondary Tax on Companies IB/IT88 Notice to Agent / Employer to Pay Outstanding Tax



RULES FIN-GP-02-G1


Number Title IB/IT93 Statement of Account IB/IT94 Final demand for outstanding tax IB/IT96 Arrangement for Deferred Payment IRP6 Return for provisional tax IRP6(3) Payment advice for additional provisional tax IRP6D Notification of final estimate for provisional tax IRP7 Final demand for the submission of the IRP 6 provisional tax return ITA34 Income Tax Assessment Notice ITA88 Income Tax Appoint as Agent ITP34 Income Tax Penalty Assessment Notice MPR2 Payment Advice for Mineral and Petroleum Resources Payment(s) RFT1 Return for first provisional tax payment RFT1(A) Assessment Estimated amount payable for first provisional tax on retirement funds RFT17 Allocation Provisional Tax: Notification of penalty / interest allocated from remittance RFT2 Return for second provisional tax payment RFT2(A) Assessment Estimated amount payable for second provisional tax on retirement funds RFT3 Return for payment of tax RFT3(A) Assessment for tax on retirement funds RFT94 Demand Notice of outstanding tax on retirement funds TT02 Payment Advice for Turnover Tax VAT201 Return for payment / Refund for VAT VAT206 Notice of instalment VAT207 Cancellation of deferred payment VAT213 Acknowledgement of payment (bank details will be printed on this form) VAT217 Notice of assessment VAT3 Final demands for payment 8 DOCUMENT MANAGEMENT Designation Name / Division Business owner: Executive: Office of Strategy Management Policy owner: Executive: Enterprise Business Enablement (EBE) Author: T. Klassen Detail of change from previous revision:

Revision 0 Initial Release Converted to new template, and old EMP201 form defunct from 01 July 2010 (01-07-2010) Revision 1 Inclusion of MPRR, TT, VDP payments, and eFiling supported by Citibank. (09.11.2010)

Template number and revision POL-TM-07 - Rev 3

1 Purpose2 Scope3 References3.1 Legislation3.2 Cross references

Acceptable instruments of payments for non-core taxes4 Definitions and acronyms5 Background6 Payment options available to SARS clients6.1 Payment option 1 - using eFiling to make your payment6.2 Payment option 2 - using the internet to make electronic payments6.3 Payment option 3 - bank payments (at one of the relevant banking institutions)6.4 Payment option 4 - making a debit order payment6.5 Payment option 5 - payment at a SARS branch office6.6 Foreign payments

7 QUALITY RECORDS8 DOCUMENT MANAGEMENT


FREQUENTLY ASKED QUESTIONS SARS PAYMENT RULES FIN-GP-02-G1-FAQ1


FREQUENTLY ASKED QUESTIONS

SOUTH AFRICAN REVENUE SERVICE

PAYMENT RULES




1 Purpose Over the past few years SARS and the banking institutions, namely First National Bank (FNB), ABSA,

CitiBank, Standard Bank, Investec and Nedbank, have been working together to improve and extend existing payment services offered to clients.

In March 2006, SARS expanded and enhanced its payment options by introducing new payment

channels. This included the introduction of a new beneficiary account ID process at each of the banks. Since they came into effect in July 2007, the changes have resulted in a significant reduction in unknown payments.

The payment process has now been further improved through the introduction of a new format

payment form and unique payment reference number (PRN). The new form and PRN allows for clients to initiate and process payment reallocations and corrections, thereby giving clients greater control. In the past clients had to request that SARS perform these adjustments. This new process was first implemented in January 2010 for administrative penalties, thereafter in March 2010 for Employers Tax (PAYE, UIF and SDL).It will be rolled out on a tax by tax basis.

The frequently asked questions (FAQs) were split into five basic categories:

Background this sets out SARSs relationship with the financial institutions. Rationale for the change why are we doing this? What has happened changes already introduced? New changes implemented the new payment form and PRN. Operational instructions these set out the operational considerations that must be taken into

account when making payments and initiating adjustments. Clients were given the details for the SARS Contact Centre to make enquiries. 2 Scope These payment rules apply to all clients. 3 References 3.1 Legislation

TYPE OF REFERENCE REFERENCE Legislation and rules administered by SARS:

Income Tax Act No 58 of 1962: Section 89, 75B Value-Added Tax Act No 89 of 1991: Rule 00.01

Other legislation: None International instruments: None 3.2 Cross references

DOCUMENT # DOCUMENT TITLE QUALITY REQUIREMENTS FIN-GP-02-G1-A1 Payment examples All FIN-GP-02-G1-A2 Swift message example All FIN-GP-02-G1-A3 Acceptable instruments of payment for non-core

taxes All

FIN-GP-02-G1 Reference guide SARS payment rules All VDP-GN-02-G1 External Reference Guide Voluntary Disclosure

Programme All




4 Definitions and acronyms ABSA Amalgamated Banks of South Africa Client Any person or enterprise conducting business with SARS FAQ Frequently asked question FNB First National Bank ID Identity PAYE Pay-As-You-Earn PRN Payment reference number SARS South African Revenue Service SDL Skills Development Levy UIF Unemployment Insurance Fund

5 Frequently asked questions 5.1 Background QUESTION ANSWER 1. What is the relationship

between SARS and the banking institutions?

Banks not only act as SARSs bankers, ensuring that all monies banked are safeguarded and transferred to the National Treasury, but also provide payment channels for clients and traders to pay SARS. These channels include:

Over-the-counter payments, where payments can be made

at specific bank branches; and, Internet payments where payments can be made using the

new beneficiary account ID process offered by banks. These two channels complement SARSs other payment channels

which consist of:

SARS cash hall and mail payments; Debit orders processed by SARS; and SARS eFiling.

2. Which banking institutions can be used when making tax and customs payments?

Over-the-counter tax payments can be made countrywide at any FNB, ABSA, Standard Bank or Nedbank branch.

Over-the-counter customs payments can be made countrywide at

any FNB branch. By using the correct beneficiary ID, clients are able to make tax

and customs internet payments at FNB, ABSA, Standard Bank, Nedbank, CitiBank, and Mercantile Bank. Electronic banking products are on offer at these banks for this purpose.

eFiling Credit Push is supported by FNB, ABSA, Investec,

Standard Bank, CitiBank and Nedbank. eFiling Debit Orders are supported by all banks that are members

of EFT. 3. Why is this relationship

restricted to only five banking institutions?

The National Treasury Tax & Loan Agreement governs SARSs relationship with the countrys financial institutions. This agreement sets out the specific requirements that must be met by qualifying banks in order to operate as one of SARSs banking partners. At present only five banking institutions, namely FNB, ABSA, Standard Bank, Nedbank and Investec, are permitted to hold SARSs deposit accounts.




QUESTION ANSWER 4. What is the implication of

restricting SARS to only the five banking institutions?

Other banks are unable to receive SARS funds. They can therefore only assist clients in effecting payments into one of the nominated SARS accounts held by one of the five banking institutions by, for example, using the Internet. However, clients may use the debit order instruction method to pay taxes and duties.

5.2 Rationale for the change QUESTION ANSWER 1. Why did SARS initiate this

project? The project was initiated for two primary reasons:

Firstly, to make more payment channels available to clients and traders.

Secondly, to streamline and improve back-office administrative processes in order to become more efficient and cost-effective.

2. Why did SARS implement the beneficiary ID process?

Tax and customs legislation require that payments are allocated to client accounts in a specific manner. These payment allocation rules enable the correct calculation of interest, penalties, and outstanding monies owed to SARS. For our computer systems to operate, it is imperative to identify who is paying, what is being paid and to which tax period the payment relates.

If these payment details are missing or incorrect, the result is a

delay in updating SARSs tax and customs systems. This can in turn lead to:

Incorrect allocation of payments; The initiation incorrectly of costly non-payment processes

(such as queries, demands and summonses); Levying of incorrect penalties and interest charges; Incorrect financial reporting; Costly correcting processes; and Client and trader dissatisfaction and frustration.

To prevent this, it is imperative that each payment service offering

complies with SARSs prescribed validation criteria. 3. Why did SARS implement

the new format payment form and PRN process?

There are two primary reasons for implementing the new format payment form and PRN:

Easier account maintenance. Clients are currently required

to request payment reallocations and adjustments in writing. The new format payment form and PRN enables clients and traders to perform many of these adjustments immediately, as opposed to having to wait for SARS to process their requests.

Fewer payment transactions and less complex referencing. Whereas in the past separate payments had to be made for each tax type (using its own unique referencing), clients can now specify a number of different tax types on a single payment form.

4. Did the banks support the need for these changes?

Yes. The banking institutions have ecognized the need for implementing the required validation checks as prescribed by SARS, and have incorporated these into their systems. The banks also ecognized the issues associated with incorrectly referenced transactions, and the necessary actions to resolve such problems.




QUESTION ANSWER In partnering with SARS, the banks also aim to increase the number of payment service offerings to their clients as part of their own strategy for sustaining service excellence.

5.3 Changes already implemented QUESTION ANSWER 1. What are the changes that

have already been implemented?

The following changes have already been implemented:

To prevent incorrectly referenced transactions, banks have implemented payment reference verification checks on their electronic banking channels.

Unique beneficiary account IDs have been introduced, replacing the need for a bank account number to be specified. This means that clients and traders will no longer be able to view/add SARS bank account numbers but must instead make use of the banks preconfigured beneficiary ID listing when paying SARS electronically to create SARS as a beneficiary.

SARS eFiling has been extended to cater for Customs and APT payments.

eFilers who are clients of Investec Bank now have access to the convenience of submitting payments via the secure eFiling channel.

We are in the process of extending eFiling to CitiBank.

2. Will all clients and traders be equally affected by these changes?

The impact of these changes will vary according to the payment channel used:

Internet The new beneficiary account ID payment

process. Payment at bank branches These changes impact the

way in which a deposit slip is completed. Other Clients using other channels to pay SARS will have

a greater selection of payment channels to use with the introduction of ABSA, Standard Bank and Nedbank over-the-counter facilities and the extension of eFiling. The over-the-counter facility at the new banks is unfortunately limited to tax payments, and does not apply to customs and excise payments. FNB branches continue to accept manual customs and excise payments.

3. What is the impact of the introduction of the verification check?

The introduction of payment verification checks will result in the rejection of incorrectly referenced transactions at the time that the payment is loaded if the reference does not conform to the rules set out below (see 5.5).

While banks use the same validation rules, the actual look and feel

of the banking forms of these changes, is different across the banks, and clients are encouraged to consult their respective bank.

4. What is the impact of the introduction of the beneficiary account IDs?

To make payments, SARS clients need only provide a 19-digit payment reference number along with the appropriate beneficiary account ID.

The process of replacing the payees (SARS) banking account

details with a beneficiary or customer identification number/name is referred to as account masking. This process enables a payer to make secure payments to a payee (in this case SARS) without the bank or the payee having to divulge the payees banking account




QUESTION ANSWER details to the payer. This is done:

Using a drop-down listing of pre-loaded beneficiaries if

making an electronic payment (via the Internet); and By quoting a unique customer ID if making an over-the-

counter payment (at the bank). This is one of the principles underpinning the eFiling solution, and

one of the reasons why no incorrectly referenced transactions are paid into these accounts. No payer knows the eFiling account details, which means that the payer is not able to bypass the transaction verification process. The beneficiary account IDs used by SARS are indicated below (see 5.5).

5. What is the impact of the extension of payment channels to more banking institutions?

To increase accessibility and ease of paying.

6. What is the impact of the consolidation of electronic channels to SARS eFiling?

eFiling is SARSs preferred electronic payment channel. It is SARSs strategy to expand the eFiling service offering, and in the case of revenue management, ultimately migrate to a situation where account and payment allocation and reconciliation occurs online. This will mean that all internet payment facilities will eventually be linked to SARS eFiling as a common SARS payment portal.

5.4 New changes implemented new payment form and PRN QUESTION ANSWER 1. What is a payment

form? The payment form serves as a remittance advice that specifies

which taxes must be/are being paid. A payment form may either be issued by SARS in the form of an assessment or Statement of Account, which list the unallocated transactions which must be settled, by the Client to declare the transactions being paid. A number of different tax types may be specified on a single payment form.

2. 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. 3. What distinguishes the

PRN from the existing 19-digit payment reference?

The PRN is assigned by SARS, whereas the old 19-digit payment reference number is determined by the client according to certain rules (see 5.5 below).

4. When will the new format payment form and PRN be introduced?

The payment form and PRN are being progressively introduced on a tax-by-tax basis. This commenced with administrative penalties in January 2010.

The new process was extended to Employees Tax (PAYE, UIF, and

SDL) with effect from March 2010. 5. How does the

introduction of the payment form and PRN affect administrative penalty notices and payments?

All 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 payment to ensure that the payment is assigned to the correct transaction(s).




QUESTION ANSWER 6. How does the

introduction of the payment form and PRN affect employer declarations and payments?

By legislation every employer is required to withhold and pay over all payroll taxes due to SARS within 7 days of the end of the month during which the tax was deducted or withheld. Failure to withhold and pay such amounts will result in a statutory penalty and criminal prosecution.

A new Employer Monthly Declaration (EMP201) form has been introduced. This new EMP201 form acts as a payment form. The old EMP201 form is defunct and will no longer be accepted by SARS.

The new EMP201 form and PRN provide a more effective and

efficient mechanism to an employer for fulfilling his/her legal obligation to remit the correct amount of tax to SARS on time, thereby maintaining complete and accurate accounts with SARS.

The new EMP201 form and PRN provide employers with the ability

to reallocate/correct payment declarations without requiring SARSs assistance. SARS eFiling provides this as an online service, refer to www.sars.gov.za > Tax Types > Income Tax > Employers Tax Season 2010, documentation and info A guide to accessing the new features for the Monthly Employer Declaration (EMP201) on eFiling. Employer Statements of Account also provide an audit trail of all these adjustments, in addition to immediately highlighting any underpayments, over-payments and other discrepancies.

7. How has the EMP201 process changed?

In the past the linking of the EMP201 declaration and the associated payment was dependant on the employer assigning the correct tax type and tax period in the 19-digit payment reference. If paid electronically or over-the-counter at a bank, employers were required to make individual payments for each tax type (i.e. separate payments for PAYE, SDL and UIF). If an incorrect tax type or period was specified, the payment was assigned to an incorrect EMP201 declaration. Correcting this error was a lengthy process involving the submission of a written request to SARS from the employer requesting the reallocation and/or correction.

8. What is the value of using the new EMP201 and PRN?

The new EMP201 and PRN provide the following benefits:

The Employer designates what is being paid; Only one payment must be made per tax period, as opposed

to three separate payments as was done in the past; Errors in determining the correct payment reference are a

thing of the past, since SARS now provides the PRN; Employers are now empowered to make adjustments,

reallocations and corrections themselves using the new EMP201 form; and,

Employers are able to keep their SARS account accurate and up to date.

9. How can employers access the benefits of the new EMP201 form and PRN process?

In order to benefit from the new EMP201 form and PRN process, employers are required to use the new form and ensure that the accompanying PRN is correctly specified when making payment.

10. What is the impact of not using the new EMP201 and PRN?

The old EMP201 form is defunct and will no longer be accepted by SARS. With effect from 1 July 2010 employers would not have fulfilled their PAYE responsibilities if the defunct EMP201 declaration form is used. SARS will return any defunct EMP201, and penalties and interest will be strictly applied on employers that do not make submissions on time using the newly-prescribed EMP201 form and requisite payment reference number.

Any payment that is made in respect of a new EMP201 form must be






QUESTION ANSWER made using the PRN that is specified on the EMP201 (see 5.5 below).

If an incorrect PRN is used or the old 19-digit reference is incorrectly

specified, SARS will not be able to allocate the payment correctly. This payment will then appear on the employers Statement of Account as an unallocated payment, and additional administrative steps will be required to allocate this payment.

11. How do employers deal with EMP201 submissions made after the introduction of the new process but which are in respect of old tax periods?

The new EMP201 and PRN process applies to all EMP201 submissions made on or after 20 March 2010 irrespective of the tax period to which the EMP201 relates. The new form allows employers to specify the relevant tax period.

12. How do employers make interest and penalty payments since the EMP201 does not contain any fields to accommodate this?

When paying interest and penalties relating to a specific EMP201, use the PRN relating to that EMP201. SARS will allocate the payment to interest and penalties according to the period(s) to which the EMP201 relates.

If paying at the same time as submitting the EMP201,

employers are required to increase the value of the payment by the interest and penalties. This means that the payment will exceed the value of the EMP201; or

If paying after submitting the EMP201, such as on receipt of the Statement of Account, use the PRN on the EMP201 to which the interest and penalties relate.

13. How must employers make payment in respect of old format EMP201s that were submitted prior to 20 March 2010 (i.e. a debt that existed prior 20 March 2010)?

Any payment that is made in respect of an old EMP201 (submitted prior to 20 March 2010) must be made using the old 19-digit period-based reference.

When making these payments use the period (11th -19th digits)

00000000 as set out in the Operational Instructions (see 5.5 below). The three different banking accounts for PAYE, SDL and UIF will, with effect from 1 July 2010, be consolidated into the PAYE account (predefined beneficiary: SARS-PAYE). Payments must therefore be made into the SARS-PAYE bank account.

SARS will automatically allocate these payments in the following

order: firstly to PAYE debt, then to UIF debt and lastly to SDL debt. 14. Are employers able to

use the new process to reallocate payments in respect of EMP201 submissions made prior to 20 March 2010?

No. The old process of requesting SARS to make the necessary payment reallocations must still be followed.

15. How do employers complete the new EMP201 and use the related adjustment functionality?

To find out how to complete the EMP201 form and make adjustments, reallocations and corrections, visit www.sars.gov.za or www.sarsefiling.co.za, and click on the EMP201 A guide for employers to the new monthly declaration process link under the 2010 Employers Tax Season banners. This guide is also available at all SARS offices.

5.5 Operational instructions QUESTION ANSWER 1. What are the

beneficiary accounts The following table lists all relevant beneficiary account IDs:

http://www.sars.gov.za/

http://www.sarsefiling.co.za/




QUESTION ANSWER IDs that must be used when paying SARS?

Tax types

Beneficiary IDs applicable to the banking institutions

Assessed Tax SARS-ITA Provisional Tax SARS-PROV Turnover Tax SARS-PROV Retirement Fund Tax SARS-RFT Secondary Company Tax SARS-STC Employees Tax (PAYE/UIF/SDL) - payments made in respect of EMP201s submitted PRIOR to 20 March 2010 SARS-PAYE VAT SARS-VAT Diesel SARS-DSL Customs SARS-CUS Air Passenger Tax SARS-APT Small Business Amnesty SARS-OTH Mineral and Petroleum Resource royalty SARS-OTH New PRN payment process Administrative penalties SARS-ITA Employers Taxes (PAYE/UIF/SDL) SARS-PAYE

2. What are the payment rules that apply to each beneficiary account ID?

The existing payment rules are based on the 19-digit number that is used as the payment reference on the relevant tax forms. The payment reference number tells SARS exactly who the client is, and allows SARS to allocate the payment to the correct client and tax period.

In the case of tax and duty types other than administrative penalties and

employee taxes, the old payment reference number must still be used. This number is made up as follows:

10 digits 1 digit 8 digits

[tax/duty reference number] [tax/duty type identifier]

[tax/duty period being paid]

The first 10 digits relate to the clients tax/duty reference number.

This number ensures that the payment will be credited to the correct clients tax/duty account. In the case of Customs and Air Passenger Tax payments, the first two digits relate to the branch office code and 00 respectively. The remaining eight digits, in both instances, is the customs code.

The 11th digit refers to the tax type. This character will vary depending on the type of tax the client is paying. For example V stands for VAT, and P stands for Provisional Tax. The table below lists all the tax types which can be paid at a one of the relevant banking institutions.

The last 8 digits refer to the period for which the payment is being made. The date format used is ddmmyyyy. The date used is dependent on the tax/duty type being paid. In most instances the taxes are not day specific, and only require that the month and year are specified. In this instance, the first two digits of the date format must be 00. In the case of assessed tax, all fields will be zeros. Please view the table below for the specific date formats per tax/duty type.

In the case of Other Taxes & Levies, such as Small Business Amnesty payments which are not period-based, the last eight




QUESTION ANSWER digits represent an account type. In the case of the Small Business Amnesty this is 00000153.

In the case of Other Taxes & Levies, such as MPRR payments which are not period-based, the last eight digits represent an account type. In the case of the MPRR this is 00000155.

3. How is the 19-digit reference number changing with the introduction of the PRN?

The 19-digit payment reference number has up to now been determined by specifying the tax account, tax type and tax period for which payment is being made according to the format specified above. In most instances, separate payments were required if the payment was for different tax types and tax periods. This was necessary to ensure that payments were correctly allocated within the different tax accounts.

The referencing approach is being progressively replaced with a more

efficient and simplified process that enables different tax types to be paid using the same payment reference number (PRN). This process involves the introduction of a new payment remittance form on which the different taxes are specified. Each payment remittance form comes with a unique 19-digit number (PRN) generated by SARS that must be used when making a payment.

This new process currently applies only to administrative penalties and

employees tax (PAYE/UIF/SDL). All payment forms issued by SARS for these taxes, including the ITP34, the Statement of Account and the new EMP201, will contain a PRN that must be quoted when paying the taxes specified on the particular payment form.

In the case of employees tax, the new EMP201 form acts as the

payment form, with each form containing a unique PRN. This requires only one payment to be made for PAYE, UIF and SDL, as opposed to making three separate payments as was the case previously. For more information on the employee tax filing and payment process please follow this link www.sars.gov.za > tax types > Pay As You Earn (PAYE).

This new payment process comes into effect from 20 March 2010. Any payment made in respect of an old EMP201 that was submitted

prior to 20 March 2010 must be made using 00000000 as the period. Only one payment is required to be made into the SARS-PAYE bank account.

4. If required, how do I compile the 19-digit payment reference number?

The following table lists all relevant banking institution tax types, beneficiary IDs and date references for the purposes of compiling the 19-digit payment reference number:

Tax types Tax type Indicator

Date Format

Beneficiary IDs

applicable to FNB, ABSA Standard Bank and Nedbank

Assessed Tax T 00000000 SARS-ITA Provisional Tax P 00mmyyyy SARS-PROV Turnover Tax P 00mmyyyy SARS-PROV Retirement Fund Tax R 00mmyyyy SARS-RFT Secondary Company Tax S ddmmyyyy SARS-STC Employees Tax L 00000000 SARS-PAYE





QUESTION ANSWER (PAYE/UIF/SDL) payments made in respect of EMP201s submitted PRIOR to 20 March 2010 VAT V Note 1 00mmyyyy SARS-VAT Diesel Q 00mmyyyy SARS-DSL Customs C ddmmyyyy SARS-CUS Air Passenger Tax Z ddmmyyyy SARS-APT Small Business Amnesty X 00000153 SARS-OTH Mineral and Petroleum Resources Royalties X 00000155 SARS-OTH New PRN payment process

Administrative penalties

Unique 19-digit PRN appearing on the relevant payment form SARS-ITA

Employers Taxes (PAYE/ UIF/SDL)

Unique 19-digit PRN appearing on the relevant payment form SARS-PAYE

Note 1: Where the payment is in the form of an installment, the tax type indicator should be replaced with an I.

5. When making a cheque payment over the counter at one of the relevant banking institutions, to whom should the cheque be made out?

In order to prevent any fraudulent activities, clients are requested to make cheques out to the South African Revenue Service in full, in any of the official languages, and not use the abbreviation SARS.

6. What documents do clients and traders require when making over-the-counter payments at qualifying bank branches?

In order to facilitate the process and prevent any delays or inconvenience as a result of providing incorrect payment details, clients are encouraged to take along a copy of their tax return/remittance that details the beneficiary account ID and payment reference number.

7. Where can clients obtain more information?

You may either contact the call centers for the banking institution with which you bank (FNB, ABSA, Standard Bank, Investec, CitiBank or Nedbank), or the SARS Contact Centre should you have any queries.

SARS Contact Centre: 0800 SARS (7277) SARS website: www.sars.gov.za / All publications / Payments to

SARS. 8. Where a payment is

made in respect of the Voluntary Disclosure Programme (VDP), where should the proof of payment(s) be submitted too?

All proof of payment(s), in respect of the VDP refer to VDP-GN-02-G1 External reference guide VDP, must be submitted to SARS by:

Posting to the Voluntary Disclosure Unit (VDU);

281 Middel Street Gramick Office Park Brooklyn 0181

Placing in the drop box at a SARS Branch, clearly marked VDP; or

Scanning and e-mailing to [email protected].

http://www.sars.gov.za/home.asp?pid=4150&tid=65&s=pubs&show=1177


mailto:[email protected]




6 Quality records There is no quality records required for this document. 7 Document management Designation Name/Division Business Owner: Executive: Office of Strategy Management Policy Owner: Executive: Enterprise Business Enablement (EBE) Author: T. Klassen Detail of change from previous revision:

Revision 0 Initial Release Converted to new template (14-05-2010) Revision 1 Inclusion of MPRR, TT, VDP payments, and eFiling supported by Citibank.(09.11.2010)

Template number and revision POL-TM-12 - Rev 4

1 Purpose

2 Scope

3 References

3.1 Legislation

3.2 Cross references

4 Definitions and acronyms

5 Frequently asked questions

5.1 Background

5.2 Rationale for the change

5.3 Changes already implemented

5.4 New changes implemented new payment form and PRN

5.5 Operational instructions

6 Quality records

7 Document management


SARS PAYMENT RULES PAYMENT

EXAMPLES FIN-GP-02-G1-A1


SARS PAYMENT RULES PAYMENT EXAMPLES 1. VALUE-ADDED TAX BANK PAYMENT NO: REF 4999999999V00061998

The 19-digit reference number (4999999999V00061998) is made up as follows: 10-digit reference number 4999999999 Tax type indicator V (VAT) or I (Instalment) 8-digit tax period (date) 00061998 or 00000000 (for I) VAT bank account no SARS-VAT

2. DIESEL BANK PAYMENT NO: REF 4999999999Q00061998

The 19-digit reference number (4999999999Q00061998) is made up as follows: 10-digit reference number 4999999999 Tax type indicator Q (Diesel) 8-digit tax period (date) 00061998 Diesel bank account no SARS-DSL

3. SECONDARY TAX ON COMPANIES BANK PAYMENT NO: REF 9999999999S25081998

The 19-digit reference number (9999999999S25081998) is made up as follows: 10-digit reference number 9999999999 Tax type indicator S (STC) 8-digit tax period (date) 25081998 STC bank account no SARS-STC

4. ASSESSED TAX BANK PAYMENT NO: REF 0999999999T00000000

The 19 digit reference number (0999999999T00000000) is made up as follows: 10-digit reference number 0999999999 Tax type indicator T (Assessed Tax) 8-digit tax period (date) 00000000 Assessed Tax bank account no SARS-ITA

4.1 ADMINISTRATIVE PENALTIES BANK PAYMENT NO: REF 0999999999AY2892645

The 19-digit reference number (0999999999AY2892645) is made up as follows:

10-digit reference number Tax type indicator 8-digit identifier (alpha numeric number as per remittance)

As specified by SARS on the payment form, e.g. 0999999999AY2892645

Administrative penalties bank account no SARS-ITA





5. EMPLOYER TAXES- PAYE,UIF & SDL (USING THE NEW FORMAT EMP201) BANK PAYMENT NO: REF 7990799999LE0061998

The 19-digit reference number (7990799999LE0061998) is made up as follows: 10-digit reference number Tax type indicator 8-digit tax period (alphanumeric number as per remittance)

As specified by SARS on the payment form, e.g: 7990799999LE0061998

PAYE bank account no SARS-PAYE This unique payment reference (PRN) replaces the three separate payment references in respect of

PAYE, UIF and SDL. 6. EMPLOYEES TAXES (PAYE UIF & SDL) ONLY APPLICABLE TO PAYMENTS

MADE IN RESPECT OF EMP201s SUBMITTED PRIOR TO 20 March 2010 BANK PAYMENT NO: REF 7990799999L00000000

The 19-digit reference number (7990799999L00061998) is made up as follows: 10-digit reference number 7990799999 Tax type indicator L (Employees Tax) 8-digit tax period (date) 00000000 PAYE bank account no SARS-PAYE

7. PROVISIONAL TAX BANK PAYMENT NO: REF 0999999999P00011999

The 19-digit reference number (0999999999P00011999) is made up as follows: 10-digit reference number 0999999999 Tax type indicator P (Provisional Tax) 8-digit tax period (date) 00011999 Provisional Tax bank account no SARS-PROV

7.1 TURNOVER TAX BANK PAYMENT NO: REF 0999999999P00011999

The 19-digit reference number (0999999999P00011999) is made up as follows: 10-digit reference number 0999999999 Tax type indicator P (Provisional Tax) 8-digit tax period (date) 00011999 Provisional Tax bank account no SARS-PROV

8. TAX ON RETIREMENT FUNDS BANK PAYMENT NO: REF 5599999999R00281998

The 19-digit reference number (5599999999R00281998) is made up as follows: 10-digit reference number 5599999999 Tax type indicator R (Retirement Fund Tax) 8-digit tax period (date) 000281998 RFT bank account no SARS-RFT





9. AIR PASSENGER TAX BANK PAYMENT NO.: REF. 0000099999Z00112000

The 19 digit reference number being 0000099999Z00112000, made up as follows: 10 digit reference number 0000099999 Tax type indicator Z (Air Passenger Tax) 8 digit tax period (date) 00112000 APT Bank Account no SARS-APT

10. CUSTOMS BANK PAYMENT NO.: REF. 5099999999C25112002

The 19 digit reference number being 5099999999C25112002, made up as follows: 10 digit reference number 5099999999 Tax type indicator C (Customs) 8 digit tax period (date) 25112002 Customs Bank Account no SARS-CUS

11. SMALL BUSINESS TAX AMNESTY (SBA) BANK PAYMENT NO.: REF 0999999999X00000153

The 19 digit reference number being 0999999999X00000153, made up as follows:

10 digit reference number 0999999999 Tax type indicator X (Other Taxes & Levies) 8 digit identifier SBA 00000153 SBA Bank Account no SARS-OTH

12. MINREAL AND PETROLEUM RESOURCE ROYALTY (MPRR) BANK PAYMENT NO.: REF 0999999999X00000155

The 19 digit reference number being 0999999999X00000155, made up as follows:

10 digit reference number 0999999999 Tax type indicator X (Other Taxes & Levies) 8 digit identifier MPRR 00000155 MPRR Bank Account no SARS-OTH


SARS PAYMENT RULES SWIFT MESSAGE

EXAMPLE FIN-GP-02-G1-A2

Revision: 0 Page 1 of 1

SARS PAYMENT RULES SWIFT MESSAGE EXAMPLE The following represents an example of a completed SWIFT 103 message format utilising the

following payment example: Taxpayer Name : XYZ (Pty) Ltd, situated in the USA VAT Tax Reference Number : 4999999999 Period Payable : July 2007 Amount Payable : R 50,374-61 Effective Payment Date : 20 August 2007 Applying the SARS payment rules, the following tax reference number and banking details should be

used: 19 digit payment reference : 4999999999V00072007 SARS Bank Account / ID : SARS-FOR-999 Financial Institution : First National Bank Ltd, SWIFT Address: FIRNZAJJ These fields would appear in the SWIFT 103 message as follows:

Message Type 103 fields Field Descriptions :20:BAFZMO93001 7737 Issuing (foreign) banks reference :23B:CRED Bank Operation Code :32A:070820USD50374,61 Value Date, Currency and Settled Amount :33B:USD50374,61 Currency and Instructed Amount :50K:/091 969801 Payer Account XYZ (Pty) Ltd Payer Name P0 Box 1234 Payer address UNITED STATES OF AMERICA Payer address :53A:/05002371 3 Sender's Correspondent :57A:FIRNZAJJ Beneficiary banking institution :59:/SARS-FOR-999 Beneficiary Account Number SOUTH AFRICAN REVENUE SERVICE Beneficiary Name 299 BRONKHORST STREET Beneficiary Address SOUTH AFRICA Beneficiary Address :7O:4999999999V00072007 Remittance Information :71A:0 U R Details of Charges :72:/ACC/FNB CORPORATE Sender to receiver info - e.g. Branch Details //RSA Sender's Reference

Any queries regarding the completion of the SWIFT 103 message should be directed to First National

Bank call centre 08601 FOREX (08601 36739).


SARS PAYMENT RULES ACCEPTABLE

METHODS OF PAYMENTS FOR NONCORE

TAXES

FIN-GP-02-G1-A3


1 SARS PAYMENT RULES ACCEPTABLE METHODS OF PAYMENTS FOR NON-CORE TAXES

1.1 Cash NOTE: As of 1 April 2010 no cash payments will be accepted at any Taxpayer Service branch office. 1.2 Cheques When making a cheque payment, the cheque:

Words and figures must correspond; Must be signed, and made out to South African Revenue Service (use the full name as no

abbreviation is allowed) in any of the official languages; Must be correct; Must not be altered in any way (the cheque will not be accepted even if there is a signature next

to the alteration); May not be damaged (torn/wrinkled); Must not be foiled (do not use adhesive tape on the front of the cheque); May not exceed R5 000 000.00; and Date must not exceed 120 days if post-dated.

If the date occurs in the past, it must be determined whether or not the cheque is still valid. All

cheques are valid for six months after the date of issue, unless specified to the contrary. No cash change may be given on a cheque payment. No foil, tape or any type of laminating may be used to protect a cheque or the information contained in

the cheque (such a cheque is not acceptable as legal tender). When a cheque is received, the Not Transferable stamp must be stamped on the front of the cheque.

The date stamp must be stamped on the reverse side of the cheque. 1.3 Money Orders Money orders will not be accepted. 1.4 Postal Orders Postal orders will not be accepted. 1.5 Attorney Trust Cheques Attorney trust cheques may be accepted for transfer duty and estate duty payments as long as the

cheque meets the criteria mentioned above (1.2). Where estate duty payments are concerned, the receipt has to be kept at the office for seven (7) days,

or until the cheque has been cleared by the bank (whichever comes first). This measure is to ensure that the cheque does not RD the client can only receive the original receipt once these criteria have been met.

1.6 Bank Cheques Bank cheques may only be accepted, as long as it meets the criteria as per 1.2 above.


SARS PAYMENT RULES ACCEPTABLE

METHODS OF PAYMENTS FOR NONCORE

TAXES

FIN-GP-02-G1-A3


1.7 Estate Cheques Estate cheques may be accepted only for estate duties, as long as the cheque meets the criteria

mentioned above (1.2). The receipt has to be kept at the office for seven (7) days, or until the cheque has been cleared by the

bank (whichever comes first). This measure is to ensure that the cheque does not RD and the client can only receive the original receipt once these criteria have been met.

With effect from 3 November 2009, masters fees will no longer be processed by SARS due to the

repeal of the Stamp Duties Act, 1968, effective 1 April 2009. For more information, view FIN-CH-L12 External Correspondence Alternative methods of paying Masters fees on www.sars.gov.za > All Publications > Taxes Correspondence.

1.8 Any other cheques in respect of estate duty Any other cheques may be accepted, as long as the cheque meets the criteria mentioned above (1.2). The receipt has to be kept at the office for seven (7) days, or until the cheque has been cleared by the

bank (whichever comes first). This measure is to ensure that the cheque does not RD and the client can only receive the original receipt once these criteria have been met.



1 SARS PAYMENT RULES ACCEPTABLE METHODS OF PAYMENTS FOR NON-CORE TAXES

sars payment rules

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