How do I make a SARS payment if I do not use internet banking?

Direct answer

You may have alternatives to personal internet banking, but the route depends on the tax type and your circumstances. SARS's current payment rules include eFiling credit-push, eligible SARS MobiApp payments and EFT. Use the current SARS payment rules and the payment record for your own liability to confirm that a route is available, then use the correct 19-digit payment reference number, known as the PRN.

Choose the route that is available for your tax type and circumstances. Do not use bank details or a reference supplied in an unsolicited message. Start from the official SARS record for the actual liability.

What this means in practice

Not using internet banking does not remove a tax payment obligation, but it means planning matters more. Some channels require an eFiling profile, a smartphone, a bank account or bank authorisation. A taxpayer without suitable electronic access should check SARS's current payment rules for the relevant tax type instead of assuming that a cash or bank-branch route is available.

The essential record is the payment reference linked to the liability. SARS explains that the PRN is used to help allocate a payment to the correct taxpayer account. Paying an amount with a wrong or old reference can create a balance on the intended liability even where money left the payer's account.

If you have an assessment, a Statement of Account or an unpaid item, inspect it before choosing a channel. Confirm the taxpayer reference, tax type, period, amount and due date. The same person can have more than one SARS obligation, and a payment intended for income tax will not automatically settle a VAT or PAYE balance.

Step-by-step

1. Obtain a current SARS payment record.

Use the official SARS route to get a Payment Advice Notice, Statement of Account or assessment record for the liability. A PAN displays the 19-digit PRN needed for allocation. Do not work from an old email or a copied reference.

1. Identify your available channel.

SARS's current rules identify eFiling credit-push, EFT and eligible MobiApp payments. For a taxpayer without internet banking, an eFiling credit-push may still need bank authorisation, while a MobiApp route requires a compatible mobile device and an eligible item. If no electronic route is available for the liability, confirm the current SARS instructions before attempting payment.

1. Check the PRN and tax type again.

Use the exact PRN from the current SARS record. Do not substitute a tax reference number for a PRN, and do not reuse a historical PRN for a new liability.

1. Pay only the approved amount.

Ensure the amount matches the intended liability. If you make a partial payment, retain a note explaining the remaining balance and do not assume that it avoids late-payment consequences.

1. Keep evidence and reconcile.

Retain the bank receipt, PAN or account record, date, amount and PRN. Later compare the SARS Statement of Account with your evidence. If the payment is missing or appears in the wrong place, investigate before paying a second time.

Documents and records to keep

• Current PAN, assessment or Statement of Account.
• The PRN, taxpayer reference, tax type and tax period.
• eFiling, MobiApp, EFT or bank-authorisation confirmation.
• A copy of any payment instruction and later Statement of Account.

Important limits and exceptions

SARS payment channels and specific tax types can have special rules. Use current SARS payment rules, and do not assume that a method described for one tax type applies to every liability. The cited VAT-undertaking FAQ is not a general payment-channel instruction, and this guide does not recommend cash or bank-branch payment.

A bank receipt confirms a transaction, not necessarily correct SARS allocation. Where the due date is close, account for bank cut-off times. SARS states that it recognises payments when received into the SARS bank account, not merely when an instruction is started.

When to get tailored advice

Get assistance if you lack a current PRN, cannot identify the appropriate tax type, are concerned a prior payment was misallocated, or face a significant due date. TaxProof can help reconcile the records before you make another payment.

Related TaxProof guides

• Can I pay SARS through the MobiApp?
• How do I create a SARS Payment Advice Notice?
• How do I view SARS payment history and proof of payment?

Sources

• SARS, Guide to SARS payment rules
• SARS, Payment Advice Notice