Tax and SARS knowledge base
How do I request remission of interest charged by SARS?
How do I request remission of interest charged by SARS?
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Direct answer
Start by identifying the exact SARS interest or penalty charge, the tax type and the relevant notice. SARS says that, for applicable interest and penalty disputes, a taxpayer generally must first request remission using the prescribed RFR01 route. The request should identify the periods and amounts and explain the circumstances relied on. A remission request is not an automatic waiver, and the next step depends on the type of charge and SARS's decision.
Do not confuse a Request for Remission with an objection, appeal or suspension of payment. SARS's eFiling dispute guide sets out an ordered process for many matters. The available remedy differs by tax type and charge.
What this means in practice
The word "interest" does not tell you enough to decide what to submit. First determine whether the account has interest on a late payment, a percentage-based penalty, an administrative penalty, underlying tax, or a combination. Check the charge notice, Statement of Account, assessment, tax type and affected period.
SARS's current guidance says taxpayers seeking remission or waiver of non-compliance penalties, administrative penalties or interest must in the first instance request remission rather than directly object. It also explains that certain dispute routes have sequence rules. For example, the current eFiling guide says the Notice of Objection for late-payment interest and penalties can be completed only after an RFR has been submitted and partially allowed or disallowed.
This does not mean every interest charge can be waived. SARS notes specific limitations, including a government page that says SDL and UIF interest cannot be waived under the cited provisions. A case can turn on tax type, dates, statutory requirements and evidence. Treat generic online advice as a starting point, not a decision on your entitlement.
Step-by-step
- Obtain the original records.
Gather the notice that raised the charge, the assessment, relevant Statement of Account, submitted return and payment evidence. Record the amount, period, tax type, transaction code and date of SARS's decision.
- Establish what you are asking SARS to reconsider.
Separate interest from penalties and underlying tax. If the main issue is that the assessment is incorrect, a remission request may not be the only or correct process. If the issue is late payment, identify why the payment was late and whether SARS's records match your bank evidence.
- Prepare a clear factual chronology.
Explain what happened in date order. Include due date, date of any payment instruction, bank value date, SARS account date, system issue or event relied on, and steps taken to remedy the non-compliance. Avoid vague descriptions such as "I forgot" without supporting detail.
- Link evidence to each point.
Attach or retain bank confirmations, correspondence, medical or other event evidence where relevant, records of correction and any documents requested by SARS. A statement without proof may not explain the cause of the late or non-compliant outcome.
- Use the prescribed SARS route.
SARS identifies RFR01 for the remission starting point in the relevant eFiling dispute process. Follow the live eFiling options or current SARS guidance for the tax type. Do not submit an objection first when SARS requires remission to be considered before it.
- Save proof of submission and follow the outcome.
Retain the acknowledgement, submission date, supporting documents and SARS outcome. If the request is partially allowed or disallowed, review the applicable next step and deadline. Do not assume that filing a request automatically suspends payment or collection action.
- Keep paying attention to the underlying account.
Reconcile the Statement of Account. The remission process may affect a charge, but it does not always resolve the underlying debt. If you need a payment arrangement or suspension of payment, check whether it is available and appropriate for your circumstances.
Documents and records to keep
- Charge notice, assessment and current Statement of Account.
- The submitted return, PAN or PRN and bank proof.
- A dated chronology and evidence supporting each material event.
- RFR submission acknowledgement and SARS outcome.
- Notes of any further objection, appeal or payment arrangements.
Important limits and exceptions
Do not promise a remission outcome based solely on hardship, a late bank instruction or a first occurrence. SARS applies legal and factual conditions. The possible process also varies across income tax, VAT, PAYE, UIF, SDL and other obligations.
Suspension of payment is a distinct request and should not be assumed to apply just because an RFR is lodged. Deadlines can apply to later objections and appeals. Act promptly when a notice or outcome is received.
When to get tailored advice
Get tailored advice for a material amount, multiple periods, a denied remission, a tight deadline or uncertainty about the correct remedy. TaxProof can help organise the records and identify questions for specialist review, but SARS decides each request.