SARS Debt Relief · Payment Arrangement

You don't need to pay SARS in one shot.

You need a schedule SARS will actually accept, and stick to. Sections 167 and 168 of the Tax Administration Act let you pay a tax debt off over time, without SARS resorting to harsh collection. Fixed fee.

Check Your Eligibility · 2 MinutesSee How the Law Works

  • What it is

    An agreed instalment schedule, not a write-off

  • Fast lane

    R100,000 or less and 11 months or less: no documents needed

  • What we deliver

    A signed arrangement that keeps you trading

01 · The law

Same debt. Different timing. No reduction.

Sections 167 and 168 of the Tax Administration Act let a senior SARS official agree that you can pay a tax debt in instalments, over an agreed period, instead of in one sum. Unlike a Section 200 compromise, the amount you owe doesn't change: interest keeps accruing on the full outstanding balance throughout. What changes is the pressure: instead of facing immediate attachment or a judgment, you get a structured, workable path to clearing the debt.

SARS weighs whether harsh collection action would be disproportionate given your circumstances, whether the arrangement is unlikely to prejudice ultimate collection, whether you can offer security if needed, and, critically, whether every other return and reconciliation is up to date. If you've defaulted on an arrangement before, SARS will also want a straight explanation before it grants another one.

Fast lane

Debt of R100,000 or less, over 11 months or less? SARS's own guidance allows this to be requested without any supporting documents at all, often actioned within days via eFiling. Always worth checking first.

02 · How it works

A repayment plan SARS will actually hold to.

Above the fast-lane threshold, this becomes a document-led process. Here's what actually happens.

  • Compliance Check

    Every outstanding return and reconciliation, across every tax type, gets filed first: this is a hard precondition.

  • Threshold Check

    We confirm whether you qualify for the fast lane, or need the full Collection Information Statement bundle.

  • Build a Realistic Plan

    We stress-test your own cash flow before SARS does: a schedule that fails six months in is worse than not applying.

  • Lodge the Request

    Filed via eFiling, or with a full motivation and bundle for larger or more complex debts.

  • Agreement & Monitoring

    Once signed, we track your payment dates and compliance so the arrangement doesn't quietly lapse into default.

03 · Which one do I need?

Payment arrangement, or compromise?

These are two different tools for two different problems. Getting this right up front saves you time and money.

Section 167/168 · Payment ArrangementSection 200 · Compromise
What changesOnly the timing of paymentThe amount owed itself (partial write-off)
Right forA temporary cash-flow squeeze, with income to recoverA debt you will realistically never pay off in full
InterestKeeps accruing on the full balance throughoutFrozen once the compromised amount is settled
Evidence neededLower: affordability and compliance (often none, under the fast-lane threshold)Higher: full 3-year financial and asset-disposal history

04 · Is this you?

The honest version, before you go further.

Good Signs

  • You can realistically clear the debt in full within a reasonable period: think months, not decades
  • Every other tax return and reconciliation is up to date
  • Your income is temporarily squeezed, not structurally gone
  • You can offer security if SARS asks for it
  • If you've defaulted before, you can explain exactly why

Not yet, or Not This Product

  • You'll never realistically be able to pay this off, even spread over time: a Section 200 compromise may suit you better
  • Other returns or tax types are still outstanding
  • You'd be proposing a schedule you can't actually sustain
  • You've defaulted before with no real explanation for it

05 · Check yourself

Two minutes. Six questions. A straight answer.

This checks your case against the same criteria SARS applies under Sections 167 and 168, including whether you qualify for the fast lane.

Eligibility Check · Ref. S167-168

Payment Arrangement · Eligibility Check

Answer honestly. Nothing here is submitted anywhere: this stays on your screen.

Question 1 of 6

Could you realistically pay off this SARS debt in full, if it were spread over instalments?

This tool gives a preliminary, non-binding screen based on general SARS criteria. It is not legal advice and does not create a mandate or engagement with lawvero. A full review always precedes any application to SARS.

06 · FAQ

Straight answers

Does this reduce what I owe?

No: a payment arrangement only changes the timing. The full debt, plus interest that keeps accruing throughout, remains payable. If you need the amount itself reduced, look at the Section 200 compromise instead.

What happens if I miss a payment?

The arrangement terminates and SARS can resume normal enforcement immediately: bank or third-party appointments, civil judgment, and in serious cases sequestration or liquidation. This is why we build a schedule you can actually sustain, and monitor payment dates with you.

Do I need a full application if my debt is small?

Not necessarily. If your debt is R100,000 or less and you need 11 months or less to pay it off, SARS allows this to be requested without any supporting documents. The fast lane covers a large share of individual cases.

I already defaulted once. Can I apply again?

Yes, but SARS will want a reasonable and valid explanation for the earlier default before granting a new arrangement. It's better to address this directly than have it surface unexplained during the review.

lawvero (Pty) Ltd prepares documents on a fixed fee. Reserved legal work is referred to attorneys that can assist. This page is general information about the Section 167/168 payment arrangement process and is not legal advice. Your specific position must be assessed against your own facts before any application is lodged with SARS. Contact office@lawvero.co.za.

law, verified.

Book your arrangement review

Tell us the size of the debt and how long you need. We'll confirm whether the fast lane applies before any request is lodged with SARS.

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