How do I create a SARS Payment Advice Notice for EFT payment?

Direct answer

To create a SARS Payment Advice Notice for EFT, start in the correct eFiling taxpayer profile and select the payment item you intend to settle. SARS says individuals can obtain a PAN through General Unpaid. Tax practitioners and employers or organisations can use General Unpaid or the Payment Advice Notice function under Payments. Check the PAN's payment reference before using it for the EFT.

SARS says that if you make an EFT payment, you must note the details of the paying bank account on the PAN. Complete the live eFiling fields carefully and follow your bank's current instructions for SARS payments.

What this means in practice

An EFT payment creates two records that must match: the SARS payment advice and your bank transaction. Generate the PAN from the current unpaid SARS item, rather than using a reference copied from a previous payment. This helps connect the payment to the correct taxpayer, tax type and payment item.

The PAN itself does not transfer money. It provides the payment information and reference. Your bank still has to process the EFT. Do not regard a downloaded PAN, a completed eFiling form or a saved draft as confirmation that SARS has been paid.

If your eFiling profile does not show the function described by SARS, do not create a payment from a different taxpayer profile just to obtain a reference. Check user rights, taxpayer selection and the current SARS guidance. Businesses with several tax products should take extra care to identify the relevant legal entity and tax account.

Step-by-step

1. Check the current SARS liability.

Use the latest assessment, statement or unpaid item. Confirm who owes the amount, what tax it relates to, the period and the exact amount.

1. Select the correct eFiling taxpayer.

Check the taxpayer name and tax reference number before entering Payments. This is essential for practitioners and company administrators with several clients or entities.

1. Find the correct PAN route.

Individuals should look for General Unpaid. SARS says practitioners and employers or organisations may use General Unpaid or Payment Advice Notice under Payments. Use the current labels in eFiling.

1. Select the item and generate the PAN.

Review the tax item or line items before confirming. Save the PAN so you have the 19-digit PRN and the source document for your records.

1. Complete the EFT carefully.

Use the SARS beneficiary and payment details presented by your bank, together with the reference shown on the PAN. For EFT, note the paying-bank details on the PAN as SARS requires. Do not add informal wording that may alter the required reference.

1. Retain proof and verify later.

Save the bank confirmation with the PAN. Then check the SARS account record after the payment has had an opportunity to reflect. If the account does not show the intended result, preserve all evidence before seeking assistance.

Documents and records to keep

• The unpaid SARS item, assessment or account statement.
• The PAN and payment reference number.
• EFT instruction and bank transaction confirmation.
• Paying-bank account details recorded on the PAN where the form requires them.
• A later SARS account record showing the payment.

Important limits and exceptions

EFT is not the same as an eFiling Credit Push payment. SARS says Credit Push involves a request sent to the bank for authorisation, whereas EFT follows the banking route with the reference needed to identify the payment. Do not mix the two workflows or assume one confirmation proves completion of the other.

Some payment types, user roles or customs and excise situations have additional fields or rules. Follow the official PAN and bank screens for your actual payment. If the amount is disputed, do not use the PAN process to bypass the dispute issue.

When to get tailored advice

Get assistance where a business has multiple tax accounts, there is uncertainty about the right PRN, payment allocation is already wrong, or an amount is large enough that a mistaken EFT would create material risk. TaxProof can help check the payment pack, while SARS determines allocation.

Related TaxProof guides

• What is a SARS Payment Advice Notice and when should I create one?
• What is a SARS payment reference number, PRN?

Sources

• SARS, Payment Advice Notice