Tax and SARS knowledge base
Can I make an additional payment to SARS before a return is due?
Can I make an additional payment to SARS before a return is due?
Last reviewed:
Direct answer
Yes. SARS provides eFiling functionality for additional payments. An additional payment can be useful where you have identified an anticipated liability and want to make a payment before the ordinary return or assessment process has produced the final amount. Use it only after checking the correct taxpayer, tax type, period and payment information, then reconcile the payment against the SARS account afterwards.
An additional payment is not a submitted return, an assessment, a tax calculation approved by SARS, or a guarantee that no more amount will become due. You must still meet the filing and declaration requirements for the relevant tax type.
What this means in practice
Businesses often want to make an additional payment to manage cash flow, settle an anticipated shortfall or avoid leaving a known amount unpaid while information is being finalised. Individuals may also want to settle an amount before a formal due date. The practical discipline is to separate the reason for the payment from the legal filing obligation.
Start with a written calculation or reconciliation. Identify the tax type, the period, what information has been included, and why the amount is being paid early. If the estimate depends on matters that have not been finalised, label it as an estimate and retain the working papers. This is important because an additional payment may later need to be compared with an assessment or amended return.
SARS publishes a guide for bulk and additional payments on eFiling. Use the current instructions visible in your profile. System access and functions can depend on the taxpayer's profile and the services that are activated, so do not rely on an old menu path or another taxpayer's configuration.
Step-by-step
- Confirm the purpose of the payment.
Record whether it relates to an expected tax liability, a known shortfall, an internal cash-flow decision or an amount identified during reconciliation. Do not make a payment just because an unfamiliar message says an amount is due.
- Identify the correct taxpayer account.
Check the taxpayer name, reference number, tax type and relevant period. An organisation can have more than one tax product, and a payment for one product should not be assumed to settle another.
- Prepare the supporting calculation.
Keep the ledger extract, payroll report, provisional estimate, assessment or other records that explain the amount. If you are paying a round amount to reduce a possible liability, record that fact clearly.
- Use the additional-payment function in eFiling.
Follow SARS's current bulk and additional payment guidance and the on-screen instructions. Enter or select the payment information carefully. Read the review screen before creating the payment instruction.
- Complete bank authorisation where required.
Creating an instruction in eFiling may not be the same as a completed bank payment. Follow the applicable bank authorisation process and save independent proof once payment is made.
- Reconcile after processing.
Retain the SARS confirmation and bank record. Then check the applicable SARS account or statement of account. If the final return or assessment differs from the early payment, investigate the difference rather than assuming the payment was automatically applied as intended.
Documents and records to keep
- Your calculation or reconciliation supporting the amount.
- The eFiling payment instruction and PRN.
- Bank proof of payment.
- The return, declaration or assessment for the relevant period.
- The later SARS statement of account and a note explaining any difference.
For a company, keep approval evidence as well. A second reviewer should be able to tell why the payment was made and which liability it was intended to cover.
Important limits and exceptions
An additional payment does not remove the need to submit an EMP201, VAT201, ITR12, ITR14, IRP6 or other applicable return by its deadline. It also does not itself determine whether the tax calculation is correct. If the eventual liability is larger, interest or further payment consequences can still arise. If it is lower, a credit requires reconciliation and may be dealt with through SARS's normal account processes.
Do not choose a tax period or payment reference by guesswork. A payment made to the wrong account can create a further problem even where the total amount paid is correct. Do not send eFiling credentials, banking credentials or one-time codes to anyone offering to make the payment for you.
When to get tailored advice
Get tailored advice where an early payment concerns provisional tax, VAT, PAYE, a prior-period correction, a payment arrangement or a substantial uncertain amount. TaxProof can help document the estimate and reconcile the account. SARS determines the ultimate liability and allocation.