Official source
Source domain: sars.gov.za
Collected on 28 June 2026
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Payment arrangements for tax debt (deferred payments for 1 to 12 months)
If you cannot pay your tax debt over a period of 1 to 12 months, SARS offers payment arrangements. You must submit a completed Collection Information Statement (CIS) form and provide accurate supporting documents; once approved, you must pay according to the specified payment terms.
Payment Arrangements SARS offers payment arrangements, making it easy for you to stay up to date and compliant.
Reference
https://www.sars.gov.za/monthly-digest/monthly-tax-digest-march-2026/
Employer compliance: include Income Tax Reference Numbers on IRP5 certificates (mandatory from 2026/02 reconciliation period)
For the 2026/02-reconciliation period, employers must include Income Tax Reference Numbers on IRP5 certificates for employees required to register under section 67 of the Income Tax Act. SARS states employers will be unable to submit PAYE reconciliations if valid Income Tax Reference Numbers for these employees are not provided.
Effective from the 2026/02-reconciliation period, the inclusion of Income Tax Reference Numbers on IRP5 certificates will be mandatory for all employees required to register under section 67 of the Income Tax Act.
Use SARS digital channels to declare, pay, and manage tax affairs
SARS provides digital services so you can manage your tax affairs without visiting a branch. You can retrieve your Income Tax Number, register or update details, submit returns and view assessments, check tax rates and requirements, and get help via WhatsApp, USSD, or an AI Virtual Assistant. You can also book an appointment for in-person help if your query can’t be resolved digitally.
SARS digital services allow you to manage your tax affairs without visiting a branch.
Compromise agreements for undisputed tax debts (financial hardship settlement)
In certain situations, SARS may agree to a lower settlement if you can demonstrate financial hardship. Compromise applies to undisputed tax debts over 12 months old, excludes certain cases, and requires comprehensive and accurate supporting documents; incomplete disclosures may result in rejection.
Compromise Agreements In certain situations, compromise agreements may be considered; SARS might agree to a lower settlement if you can demonstrate financial hardship.
