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Cheque payments in excess of R50 000

Tuesday, 10 June 2014   (0 Comments)
Posted by: Author: SARS
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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).



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