Updated eFiling Guide for Payment Arrangements Including Trust Entities

Written By Eszter Rapanos

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SARS has released an updated Deferral of Payment Arrangements on eFiling – External Guide to help taxpayers manage outstanding tax debts through the eFiling platform. This option allows you to settle your outstanding tax debt over time, instead of paying everything in one go. If you’re under pressure and can’t afford a lump sum payment, this could be the lifeline you need.

A payment arrangement allows taxpayers who are unable to pay their full tax debt immediately to settle it over time in monthly instalments. This option is available for various tax types, including Income Tax, VAT, PAYE, SDL, and UIF.

What is a Payment Arrangement?

It’s an agreement with SARS that lets you:

  • Pay your full tax debt in monthly instalments (up to 36 months),

  • Avoid aggressive collection actions,

  • Remain compliant — provided you keep to the payment schedule.

You can apply directly on eFiling, without needing to phone or visit a SARS branch.

Who Can Use This?

This isn’t just for individuals. The eFiling payment arrangement system is available to:

  • Individuals

  • Companies

  • Trusts

  • Tax practitioners acting on behalf of clients.

In the guide, SARS highlights the applicability of certain trust-specific scenarios because trusts are legal taxpayers too and may have slightly different submission steps or system restrictions (e.g., “Trust Admin Penalties” can’t be handled via the compliance dashboard yet).

Who Qualifies for a Payment Arrangement?

SARS may approve your request if:

  • You have temporary cash flow issues,

  • You expect income in the near future,

  • You’ve submitted all outstanding returns,

  • You haven’t defaulted on previous arrangements without valid reason.

How to Apply

You can start the process from:

  • A statement of account or notice of assessment,

  • Your My Compliance Profile if you’re flagged as non-compliant,

  • A final demand letter from SARS.

SARS will suggest a default 6-month plan, but you can customise it up to 36 months. Supporting documents like bank statements or financials may be required, depending on your situation.

Want to Get Started?

Check the full SARS guide for a clear, step by step approach supported with screenshots.

Watch the SARS video below on how to request a payment arrangement.

Eszter Rapanos
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