If you need payment agreements, please contact us and we will assist you and provide you with all relevant documents. For more information on how to contact us, click here. The South African Revenue Service (SARS) has issued guidelines on how to apply for relief on a case-by-case basis to defer taxes without penalties. Overall, the following channels are to be used: only a senior SARS official may decide to suspend payment in accordance with Section 164 of the TAA, which must take into account the following factors when deciding whether to respond to or reject the request: SARS stores electronic submission transactions for online applications for a period of 12 (12) months from the date of expiry of this Agreement and for 5 ( 5) additional years from the date, to one The transaction was carried out in an offline environment. In certain circumstances, SARS may enter into an agreement with a taxable person to defer a tax debt for subsequent payment or for payment by instalments. A payment deferral agreement is made when a taxable person is unable to immediately settle all of SARS and wishes to request a payment plan for the payment of the debt. In this option: to avoid penalties and interest, it is better to submit returns and make payments on time. If you are unable to pay your tax debt at this time, please contact SARS immediately. In certain circumstances, we may enter into an agreement with you to defer your tax debt for subsequent payment or for payment in instalments.
Please note that a suspension of the payment requirement essentially protects a taxpayer from any SARS recovery proceedings up to 10 business days from the date the claim is filed with SARS, up to 10 business days after SARS has given the taxpayer the decision to grant or reject the claim. If SARS accepts the request for suspension of payment, it cannot initiate proceedings to recover the disputed tax debt until the outcome of the opposition or appeal. In the worst-case scenario, it gives the taxpayer the time they desperately need to settle the tax debt if SARS refuses to suspend the claim for payment. . . .