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News & Press: SARS News & Tax Administration

New cheque payment rules have been set, effective 30 May 2014

04 June 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

Effective 30 May 2014, the following rules apply when paying by cheque at a SARS branch:

  • Cheque payments made by taxpayers in the past three (3) years, of which two (2) payments have been referred to drawer (R/D), i.e. this has been returned to SARS as unpaid due to not enough funds available, must use an alternative method of payment.
  • All payments must have a SARS payment advice notice, no older than seven (7) days, from the date of the notice.
  • Each tax must be paid on a separate cheque, excluding payroll taxes, which can be paid on a single cheque. By payroll taxes we mean Pay-As-You-Earn (PAYE), Skills Development Levy (SDL) and Unemployment Insurance Fund (UIF).
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