Discontinuation of Debit Pull Transactions on eFiling

Discontinuation of Debit Pull Transactions on eFiling

In the past we used to process tax payments on your behalf through the Debit Pull system on eFiling. This used to entail us giving an electronic instruction on eFiling that went to your bank and your bank paying the funds from your bank account to SARS.

Starting 1 September 2013, Debit Pull transactions on eFiling will be phased out and discontinued and replaced by a CREDIT PUSH system. This process will take place over two months. Thus we, Lilla van der Merwe and Partners, will no longer be able to finalise VAT, PAYE, SDL, UIF or other tax payments on your behalf without your active and timeous participation in the process.

1.  Credit Push transactions:

With a Credit Push, the payment is performed by you, the bank account holder. When making a payment to SARS via eFiling the following information is sent to you by your bank. It:

  • Tells the taxpayer of the amount that needs to be paid
  • And gives a payment reference number (PRN) in the form of a payment request via your bank.

You, the taxpayer then physically authorises this request via internet banking or going in to your bank and doing so at the help desk. This acts as an instruction to the bank to make the payment to SARS from your bank account.

Credit Push payments are considered to be irrevocable and can only be made if the account holder has the necessary funds in the account.

Top Tip: For certain banks additional information, e.g. Group number, User number, Access number etc. will be required to access this facility. Please contact your bank to find out whether this is required. SARS is aware that it is a requirement for the following banks:

  • CitiBank
  • Nedbank
  • Standard Bank Business Online (CATS).
  • ABSA

These details need to be forwarded to us for completion on the eFiling website.

You have until the last working day of the month to process VAT payments via the Credit Push system.

We will have to process the Credit Push payment on eFiling at least 5 working days before the deadline to allow for the authorisation request to be sent to you and for you to log on to your internet banking or to go in to your bank to authorise the payment. You will therefore have to adhere strictly to our request and supply the work to us by no later than the 15th of each month to allow sufficient time for processing.

2.  Alternative methods of payment available include:

• Over the counter payments at a bank – Cash or Cheque [Limited to R500 000] - on or before 25th or the last working day before the 25th of each month for VAT and on or before the 7th or the last working day before the 7th of each month for PAYE.  Take note of the reference numbers (PRN numbers) and beneficiary ID's. We will supply the PRN numbers. Below are the prefixes for the different tax types.

• EFT – electronic funds transfer using internet banking - on or before 25th or last working day before the 25th of each month for VAT and on or before the 7th or the last working day before the 7th of each month for PAYE.

Payment may be made via the internet banking facilities by simply using the standard drop-down listing of pre-loaded beneficiary ID’s provided by the bank. All SARS beneficiary IDs’ are prefixed with the naming convention “SARS- <Tax Type>”.

All internet payments must be correctly referenced to ensure that SARS is able to identify your payment and correctly allocate it to your relevant tax account. You will not be able to make a payment if your reference is incorrect. Incorrect payments may result in the money not being able to be recovered.

• At a specific SARS branch (including customs) [Limited to R100 000 for certain tax types].  -on or before 25th or the last working day before the 25th of each month for VAT and on or before the 7th or the last working day before the 7th of each month for PAYE.

SARS branches no longer accept cash payments. Only payments by cheque can be made at a SARS branch during office hours (08:30 – 15:30). Cash payments to SARS can be made at a bank as indicated above.

 Cheque payments for the following taxes may not exceed R100 000:

  • Customs and Excise
  • Dividends Tax
  • Payroll taxes [Pay-As-You-Earn (PAYE), Skills development levy (SDL) and Unemployment Insurance Fund (UIF)]
  • VAT and/or Diesel

The R100 000 limit applies irrespective of the number of tax periods/years being paid.

Cheque payments for all other taxes may not exceed R500 000.

Payments made via a SARS drop-box in one of the SARS branches must be received by no later than 15:00. If you fail to meet this deadline it will be deemed to be received on the following business day and you may incur late payment penalties and interest.

This measure was implemented unilaterally by SARS without prior notice or consultation with any interested parties and has already been implemented with regards to the Additional Payment function on eFiling for the payment of outstanding tax debts. Despite this we will nevertheless attempt to process your work before deadlines where your work was delivered to us in time and additional bank information mentioned above sent to is timeously.