Demand-ranked tax questions · Business · Question 12 of 20

Can I arrange a payment plan with SARS?

SARS may allow a qualifying taxpayer to pay debt in instalments. The request is made on eFiling and normally requires all returns and reconciliations to be current. SARS allows proposals across a range of terms, but interest continues and approval depends on affordability, compliance and supporting facts.

Last reviewed: 28 August 2026

The points that decide the answer

A payment arrangement does not erase tax, penalties or ongoing interest.
SARS commonly expects one tax type per request and a clear monthly proposal.
A default can terminate the arrangement and restart collection action.
If the debt itself is wrong, dispute and suspension-of-payment decisions must be considered separately.

A practical way to handle it

Reconcile the full statement of account and confirm the debt.
File outstanding returns and reconciliations.
Prepare a cash-flow forecast and affordable instalment proposal.
Submit through eFiling and keep all future taxes current.

Common mistakes

Offering an amount the business cannot sustain
Ignoring new liabilities during the arrangement
Using a payment plan to avoid disputing a wrong assessment

What to keep on file

Statement of account, filed returns, bank statements, management accounts, cash-flow forecast and proposal.

Source and scope

Based on current SARS guidance, reviewed on 28 August 2026. This is general information, not tax advice. Rates, thresholds and outcomes depend on the tax year and your facts. Regulated submissions and advice are handled through registered partners where required.