FAQ – What are the beneficiary account IDs that must be used when paying SARS?

?The following are beneficiary account IDs:

Tax types Beneficiary IDs applicable to the banking institutions
Turnover Tax:  SARS-OTH
Retirement Fund Tax:  SARS-RFT
Secondary Company Tax (Applicable to periods prior to 1 April 2012):  SARS-WHT
Customs (for selected offices as advised by SARS):  SARS-CUS
Air Passenger Tax:  SARS-APT
Small Business Amnesty:  SARS-OTH
Mineral and Petroleum Resource royalty:  SARS-OTH

New PRN payment process
Penalties:  SARS-ITA
Employers Taxes (PAYE/UIF/SDL):  SARS-PAYE
VAT and Diesel:  SARS-VAT
Dividends Tax:  SARS-WHT

  • Different rules apply to each Beneficiary Account ID depending on whether the administrative processes and systems relating to the tax types have been modernised or improved.
  • Tax types that have been improved utilise the new payment form and PRN process whereas the remaining tax types continue to utilise the old 19 digit payment reference