How to Set Up a Payment Arrangement with SARS

If you have outstanding tax debt and cannot settle it in full, the South African Revenue Service (SARS) allows taxpayers to apply for a payment arrangement. This enables you to pay your tax debt in instalments over time, subject to certain conditions.

How to Request a Payment Arrangement

You can apply through the following channels:

✅ SARS eFiling – Once your tax debt is overdue, you can request an arrangement online. See SARS eFiling for step-by-step guidance.
✅ SARS Contact Centre – Call 0800 00 7277 for assistance.
✅ Business Rescues & Compromises – Email SARS at sarsdebtmanagement2@sars.gov.za for Section 155 business rescue cases.

Who Qualifies for a Payment Plan?

SARS will consider an arrangement if:
🔹 You have cash flow issues but expect financial improvement soon.
🔹 You anticipate income or receipts that will help you pay off the debt.
🔹 Immediate collection is unlikely or uneconomical but could improve later.
🔹 Immediate enforcement would be too harsh, and deferred payments wouldn’t harm tax collection.
🔹 You provide security if requested.
🔹 All outstanding tax returns and reconciliations are submitted.

Important Tips

💡 The payment plan must cover the full debt. SARS will only consider the request if all outstanding returns are up to date.
💡 If you defaulted on a previous arrangement, you must provide a valid reason before applying for a new one.

For more details, visit the SARS website and watch the video below.