Tax and SARS knowledge base
How do I pay SARS from abroad by SWIFT transfer?
What must a taxpayer outside South Africa include in a foreign bank transfer to SARS?
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Direct answer
SARS permits a foreign SWIFT payment where the taxpayer has no available South African payment option under the current rules. The transfer must be made in South African rand, use the prescribed SARS foreign-payment banking details and contain the correct payment reference. Bank charges must not reduce the amount SARS receives.
Allow processing time. SARS advises that a foreign payment can take about three days to reflect, so initiate it before the due date.
What this means in practice
Give the bank written instructions that charges are for the sender and verify the rand amount that will reach SARS.
Use the SARS-FOR-999 route or current prescribed reference process where applicable, and do not guess a reference from an old payment.
Step-by-step
- Confirm that no supported domestic payment method is available.
- Verify the liability, due date and correct SARS payment reference.
- Obtain the current official foreign-payment bank details from SARS.
- Instruct the bank to send South African rand by SWIFT.
- Set all bank charges so they do not reduce the SARS receipt.
- Initiate at least several business days before the due date.
- Retain the SWIFT confirmation and value date.
- Check SARS allocation and resolve any shortfall or unmatched payment.
Documents and records to keep
- SARS liability document.
- Current foreign-payment instructions.
- SWIFT order and confirmation.
- Exchange and bank-charge evidence.
- SARS statement showing allocation.
Important limits and exceptions
Foreign payments are not available for every tax or transaction type.
A transfer sent in foreign currency or reduced by intermediary charges can leave an unpaid balance with interest or penalties.
When to get tailored advice
Contact SARS before payment if the reference is unavailable, the tax type is excluded or the bank cannot guarantee a rand payment without deductions.
Related TaxProof guides
Sources
- SARS, SARS Payment Rules
- SARS, SARS How Do I Pay SARS?