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Is there a SARS form to request for the suspension of payment of tax?

Friday, 23 January 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Q: We would like to request a suspension of payment of tax, is there a specific form we can complete and submit to SARS?

A: We are not aware of any specific SARS form in which suspension of payment can be requested (we assume in respect of a matter subject to objection and appeal). In this regard a letter on the taxpayer or tax practitioner letterhead requesting the deferral in terms of section 164(2) of the Tax Administration Act  may be addressed to SARS and submitted either to the address indicated in the assessment, or if no address is indicated, the SARS branch where the taxpayer is registered for the applicable tax.

Disclaimer: Nothing in this query and answer should be construed as constituting tax advice or a tax opinion. An expert should be consulted for advice based on the facts and circumstances of each transaction/case. Even though great care has been taken to ensure the accuracy of the answer, SAIT do not accept any responsibility for consequences of decisions taken based on this query and answer. It remains your own responsibility to consult the relevant primary resources when taking a decision.



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.

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