SMMEs can defer a portion of their first and second provisional tax liability to SARS without penalties and interest.

SMMEs can defer a portion of their first and second provisional tax liability to SARS without penalties and interest

• The first provisional tax payment due from 1 April 2020 to 30 September 2020 will be based on 15% of the estimated total tax liability
• The second provisional tax payment from 1 April 2020 to 31 March 2021 will be based on 65% of the estimated total tax liability
• The remaining full tax liability must be paid by the third provisional tax payment date to avoid interest charges.

1 April 2020 to 31 March 2021

Note: Eligibility criteria for individuals carrying on a business have yet to be finalised

• Tax compliant SMMEs
• SMMEs with an annual turnover no more than R50 million

SARS Contact Centre on 0800 00 7277.

Contact.north@sars.gov.za
(North regions, including Pretoria, North West, Limpopo, Mpumalanga & West Rand)

Contact.central@sars.gov.za
(Central regions including East Rand, Soweto, Alberton & Vereeniging)

Contact.east@sars.gov.za
(Kwa-Zulu Natal)

Contact.south@sars.gov.za
(Western Cape)

You may also use online channels such as eFiling, the SARS MobiApp and e@syFile