On 30 May 2014 Sars announced that in terms of the Tax Administration Act: 1. No payments may be made by cheque if a taxpayer has, in the preceding three years, made two payments by cheque to Sars that were "referred to drawer". 2. No payments in excess of R50 000, with regard to - (a) any tax payable under the Income Tax Act, 1962, excluding amounts payable under sections 33, 35A and 54 of that Act; (b) value-added tax (VAT) payable under the Value-Added Tax Act, 1991; and (c) employees' tax payable under the Fourth Schedule to the Income Tax Act, 1962, may be made by cheque unless a Sars official, designated for this purpose by the Commissioner, having regard to the circumstances, directs otherwise. 3. For purposes of paragraph 2, the total payments made by cheque by any person on any day may not exceed R50 000 for any number of payments required to be made on that day. 4. Where payment of tax is made by cheque - (a) a separate cheque is required for each tax type with the exception of employees' tax, unemployment insurance fund contributions and skills development levies; and (b) the payment of tax must be supported by a Sars payment advice notice that is not older than seven days from the date of the notice (06 June 2014). 5. This notice replaces Notice 764 published in the Government Gazette of 21 October 2013.
