Sars announced on 11 October 2013 the insertion of Rule 120.12(a) and Rule 120.12(b) to the Act, under the heading “Payment by cheque”, relating to the non-acceptance of cheques at Sars offices or by post for amounts in excess of R100 000. The Rules read “120.12 (a) No payment by cheque in excess of R100 000, including any payment relating to value-added tax on imported goods as contemplated in the Value-Added Tax Act, 1991 (Act No. 89 of 1991), may be made at a South African Revenue Service office or by post, unless the Commissioner, having regard to the circumstances, directs otherwise. (b) For the purposes of paragraph (a), the total payments by cheque by any person on any day may not exceed R100 000 for any number of payments required to be made on that day.” The Rules are effective from 11 October 2013.