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
of the cheque payment limit has decreased to R50 000 per day for the
following payments made to SARS:
Income Tax [Administrative Penalties, Assessed
Tax, Corporate Income Tax (CIT), Dividends Tax, Provisional Tax and Turnover
Mineral and Petroleum Resources Royalty (MPRR)
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.