Large businesses with a gross income of > R100 million may now apply for a tax payment deferral without incurring penalties.  Requests to defer tax payments can be directed to SARS using the following email address:

Proof of the following will be required to qualify for the deferral of tax payment liability:

  1. The effects of Covid-19 are substantial and material;
  2. As a result of Covid-19, the taxpayer is experiencing or has experienced serious financial hardship;
  3. An installment payment arrangement is required due to the impact of Covid-19 to assist with the corporation’s cash flow.

Applications must be made per entity and can not be made at group level.

The following documents must accompany each application:

  1. A formal letter requesting the deferral of tax payments, stating the reasons for the request (as in 1-3 above) as well as the specific tax periods for which the relief is required;
  2. The latest annual financial statements and management accounts;
  3. A list of debtors and creditors;
  4. Cash flow projections for the three months following the application.  In the event the relief requested is for more than three months, it is recommended that taxpayers provide further projections.

The tax payment deferral is already automatically provided to tax compliant SMMEs with a gross income < R100 million. SMMEs who are not tax compliant may still apply for the deferral of tax payments by emailing SARS on: where their application will be assessed on a case by case basis.  SMMEs can also apply for an additional deferral of payments without incurring penalties on the same basis (as in 1-3 above) and with the same documentary requirements (as in 1-4 above) as large businesses, by emailing SARS on:

For more information or if you require any assistance with your application, feel free to contact us.


Liza Moorcroft


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