How to apply for the waiving of penalties for tax debt:
- Larger businesses (with gross income of more than R100 million) that are incapable of making payment due to the COVID-19 disaster, may apply to defer tax payments without incurring penalties by emailing us on COVID19IPAaboveR100m@sars.gov.za. Note the requirements below.
- Similarly, businesses with gross income of less than R100 million can apply for an additional deferral of payments without incurring penalties by emailing us on COVID19IPAbelowR100m@sars.gov.za. Note the requirements below.
- SARS has created these dedicated mailboxes for instalment payment arrangements (IPA) on Covid-19 relief requests only.
- Any mails received in these mailboxes that are not related to Covid-19 relief instalment payment requests, will be deleted without confirmation of receipt thereof.
- These email addresses are for Covid-19 requests where the taxpayer has historic non-compliance which make them not to qualify for the relief.
- Requests must be made per entity and not at group level.
- A taxpayer must have serious financial hardship which must be attributable to the effects of the COVID-19 disaster;
- The effects must be substantial and material;
- The taxpayer must prove to SARS that an IPA is required because of impact of COVID-19 only and if taxpayer succeeds, then the remittance of penalty will be considered.
- A letter requesting deferred arrangements, stating the reasons for the request and the specific tax periods.
- Latest Annual Financial statements and latest management accounts.
- A list of debtors and creditors.
- Cash flow projections for the next three months.
For normal debt queries:
- Call our SARS Contact Centre on 0800 00 SARS (7277) between 09:00 to 16:00
- International Callers may contact our SARS Contact Centre on +27 11 602 2093 between 09:00 to 16:00 South African local time
- Email or fax one of our dedicated four mail centres:
- Northern South Africa: Taxpayers residing in Gauteng north (including Centurion and Pretoria), North West, Mpumalanga and Limpopo, please use: Contact.firstname.lastname@example.org and fax 012 670 6880
- Central South Africa: Taxpayers residing in Gauteng south (including Midrand, the Greater Johannesburg area, Kempton Park, Boksburg, Vereeniging and Springs), the Free State and Northern Cape, please use: Contact.email@example.com and fax 010 208 5005
- Eastern South Africa: Taxpayers residing in KZN and the northern parts of the Eastern Cape (up to and including East London) please use: Contact.firstname.lastname@example.org and fax 031 328 6018
- Southern South Africa: Taxpayers residing in the Eastern Cape south of East London and the Western Cape please use: Contact.email@example.com and fax 021 413 8905
- For all business rescues or compromises (in terms of section 155 of the Companies Act) correspondence or notices please use: firstname.lastname@example.org.
For all business rescues or compromises (in terms of section 155 of the Companies Act) correspondence or notices please use: email@example.com.