Taxpayers lodging a dispute with SARS can now electronically request that SARS suspend the payment of tax. However, please be aware that the suspension of payment should be requested at a branch if it is accompanying an objection or appeal. It must not be done via eFiling as eFiling only supports “suspension of payments” that do not accompany an objection or appeal.
What if I don’t agree?
From 4 December 2015 for Income Tax, taxpayers will be able to electronically at a SARS branch and via eFiling:
Request suspension of payment
Request for remission (RFR) of interest and penalties
Top tip: The RFR can only be done via eFiling once the ITA34 has been issued.
Taxpayers can also now request suspension of payment electronically at the same time as filing the Dispute. Please note that Suspension of Payment can be requested with Dispute at a Branch and not via eFiling as eFiling only supports standalone Suspension of Payment and not Suspension with Dispute.
Please note that the RFR form and the Dispute forms can no longer be requested via the SARS Contact Centre.
Which form to use?