How and when should it be paid?
It must be paid within seven days after the end of the month during which the amount was deducted. If the last day for payment falls on a public holiday or weekend, the payment must be made on the last business day before the public holiday or weekend.
The following payment methods are available:
- Electronic payments through the internet (EFT)
- At a branch of one of the relevant approved banking institutions.
Chapter 17 of the Tax Administration Act, 2011 deals with offences committed under a Tax Act, which also applies to the UIC Act.
An offence is committed if a person:
- Fails to:
- Submit a return or document to SARS or
- Issue a document to a person as needed.
- Fails or neglects to:
- Register or let SARS know of a change in registered details or
- Keep records as needed.
- Submits a false certificate or statement.
- Refuses or neglects to take an oath or make solemn declaration.
A person convicted of any of these offences may be liable to a fine or imprisonment for a period not more than two years.
- Call the SARS Contact Centre on 0800 00 SARS (7277)
- Visit your nearest SARS Branch.
- You may also attend one of our tax workshops or visit your nearest SARS mobile unit.