On 08 August 2014, Sars announced the substitution of Rule 120.12 of the Customs and Excise Act with the following: "120.12 (a) No payment by cheque in excess of R50 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 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 R50 000 for any number of payments required to be made on that day. (c) No payments may be made by cheque if any person has, in the preceding three years, made two payments by cheque to Sars that were "referred to drawer. (d) The payment made by cheque must be supported by a Sars payment advice notice that is not older than seven days from the date of the notice."
