Making a payment to SARS by the time it is due ensures
that you won't incur any interest. You can make a payment at a SARS branch
(only by cheque that does not exceed R50 000) irrespective of the number of tax
years being paid.
No cheque payments will be accepted if a taxpayer has in the
past three years made two payments by cheque to SARS that were R/D (referred to
drawer). If you are paying by cheque, the cheque must be made out to
"South African Revenue Service" (do not use the abbreviation SARS) in
any official language. Other payment channels are at a bank (see list by
clicking link below) or eFiling or by EFT.
Click the following link for more
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.