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).
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.