Print Page   |   Report Abuse
News & Press: SARS News & Tax Administration

Cheque payments in excess of R50 000

10 June 2014   (0 Comments)
Posted by: Author: SARS
Share |

Author: SARS

Effective 30 May 2014, as gazetted, payments made by cheque at a SARS branch or posted to SARS for amounts in excess of R50 000 will not be accepted, unless a SARS official, designated for this purpose by the Commissioner, having regard to the circumstances, indicates otherwise.

The amount of the cheque payment limit has decreased to R50 000 per day for the following payments made to SARS:

  • Estate Duty
  • Income Tax [Administrative Penalties, Assessed Tax, Corporate Income Tax (CIT), Dividends Tax, Provisional Tax and Turnover Tax]
  • Mineral and Petroleum Resources Royalty (MPRR)
  • Mining Royalties
  • Other Mining Leases
  • Payroll Taxes (PAYE, SDL and/or UIF)
  • Secondary Tax on Companies (STC)
  • Small Business Amnesty (SBA)
  • Value-Added Tax (VAT) and Diesel
  • VAT for non-registered vendors
  • Withholding Tax on Royalties.

No payments made by cheque will be accepted if a taxpayer has, in the preceding three years, made two payments by cheque to SARS that were "refer to drawer” (RD).


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.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

Membership Management Software Powered by®  ::  Legal