Note: To qualify for provisional tax and PAYE deferral arrangements (see below) taxpayer/employer must be fully tax compliant and must have gross income less than R 100 million

Being fully tax compliant means:

VAT AND CUSTOMS DUTY RELIEF

On 27 March 2020 SARS announced that the importation of “essential goods” as defined in Regulation R.398 in Government Gazette No.43148 of 25 March 2020 will be exempt from VAT under Item 412.11/00.00/01.00 of Schedule 1 to the Value-Added Tax Act 89 of 1991. On 29 March, SARS included a full rebate of customs duty under rebate item 412.11 of Schedule No. 4 to the Customs and Excise Act 91 of 1964.

These include:

  1. Food
  2. Cleaning and Hygiene Products and ancillary products used in their production
  3. Medical and ancillary products used in their production
  4. Fuel, including coal and gas.
  5. Basic goods, including airtime and electricity

DEFERRAL OF PAYE PAYMENTS (EMPLOYEES’ TAX)

SKILLS DEVELOPMENT LEVY (SDL) REPRIEVE

DEFERRAL OF PROVISIONAL TAX PAYMENTS

R750 TAX SUBSIDY – EXPANSION OF EMPLOYMENT TAX INCENTIVE (ETI)

EMPLOYMENT TAX INCENTIVE (ETI) ACCELERATION TO MONTHLY

FAST-TRACKING VAT REFUNDS FOR SMALL VENDORS

CASE-BY-CASE APPLICATION TO SARS FOR WAIVING OF PENALTIES

DONATIONS TO SOLIDARITY FUND

COVID-19 TEMPORARY EMPLOYEE/EMPLOYER RELIEF SCHEME, (C19 TERS), 2020

BUSINESS GROWTH AND RESILIENCE FACILITY, (BGRF)

SMME RELIEF FINANCE FACILITY, (SMMERF)