Can I split a SARS eFiling payment that exceeds my bank limit?

Direct answer

Check the current SARS payment rules and your bank's eFiling transaction limits before the due date. Where supported, create or approve separate payments that together settle the same liability, using the correct SARS payment reference for every part. A split payment is not a payment arrangement and does not change the due date.

Confirm each part at the bank and reconcile the combined amount to the assessment, return or statement item.

What this means in practice

Do not wait until the final evening. Bank beneficiary activation, daily limits and corporate approval chains can delay the second part even after the first succeeds.

Use a payment schedule showing gross liability, each part, reference, bank status and remaining balance.

Step-by-step

1. Confirm the exact liability and due date on the SARS document.
2. Check the bank's per-transaction and daily limits.
3. Decide the number and amount of supported payment parts.
4. Use the correct SARS-generated reference on every payment.
5. Release each transaction through the bank approval process.
6. Save bank confirmations and SARS payment history.
7. Reconcile the total paid to the liability.
8. Investigate any unallocated part immediately.

Documents and records to keep

• Assessment, return or statement.
• Approved split-payment schedule.
• SARS payment references.
• Bank confirmations.
• SARS allocation and final reconciliation.

Important limits and exceptions

Splitting a payment does not avoid interest or penalties if the full amount arrives late.

Do not split across unrelated tax types or periods merely to use an available reference.

When to get tailored advice

Contact SARS and the bank early where the amount is very large, the account needs several approvers or the deadline is close.

Related TaxProof guides

• How does an eFiling credit-push payment work?
• What if SARS allocates a payment incorrectly?

Sources

• SARS, SARS Payment Rules
• SARS, SARS Payments