Which SARS taxes cannot be paid by foreign bank transfer?

Direct answer

No. The SARS Payment Rules identify taxes and transactions that are not available through the foreign-payment route and must use eFiling or another prescribed channel. Check the current list for the exact tax type before instructing a bank.

The restriction is transaction-specific. Being outside South Africa does not convert an eFiling-only obligation into a permitted SWIFT payment.

What this means in practice

Determine the payment channel when the return or transaction is prepared, not after the due date. Some payments require an active eFiling profile, a locally supported bank process or a South African representative.

Keep the source document's payment instructions with the channel decision.

Step-by-step

1. Identify the exact tax type, form and transaction.
2. Open the latest SARS Payment Rules and source-document instructions.
3. Check whether foreign payment is expressly supported or excluded.
4. If excluded, arrange the required eFiling or specific payment channel.
5. Confirm user access, bank capability and approval limits.
6. Create the payment with the correct reference.
7. Approve it before the deadline.
8. Verify allocation on the relevant SARS account.

Documents and records to keep

• Tax form or transaction notice.
• Current channel-eligibility check.
• Access and bank arrangement.
• Payment reference and confirmation.
• SARS allocation evidence.

Important limits and exceptions

Do not send a test amount to foreign-payment bank details for an excluded tax type.

A general income-tax SWIFT payment does not prove that another tax type is supported.

When to get tailored advice

Get help early if the taxpayer has no South African bank account, the required channel is inaccessible or a transaction deadline is imminent.

Related TaxProof guides

• How do I pay SARS from abroad by SWIFT?
• How do I activate a tax type on eFiling?

Sources

• SARS, SARS Payment Rules
• SARS, SARS How Do I Pay SARS?