Jira & Confluence 
Bitrix24 Public violence in Durban and Soweto, 8 October 2026. On 8 October 2026 protests in Durban (KwaZulu-Natal) and Soweto (Gauteng) turned violent: SAPS reported 14 vehicles torched in Durban and 10 in Soweto, and shops looted (SAnews, 9 October 2026). Sasria said it expects claims for looting and fire damage (SABC News, 10 October 2026). By 19 October 2026 no support scheme for affected businesses had been announced. Source
Business looted · step 3 of 4
SARS payment arrangement — the request letter for a damaged business
Short answer. The letter is open below: the tax debt, why you cannot pay now, the section 168 criteria and your instalment plan. Instalment payment agreement: A senior SARS official may allow payment in one sum or in instalments within an agreed period (Tax Administration Act, s.167(1)).
- Written notice to your insurer / Sasria Agent (30 calendar days): type the date
- Full claim details and documents (60 calendar days, 2026 wordings): type the date
Check your own case.
Reminder from step 2: the insurance claim is part of your proof to SARS. The Tax Administration Act sets no deadline for asking: ask as soon as the debt is outstanding and before collection steps start.
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SARS wants three answers: why you can't pay, how much, and when you will. Give all three.
A plan you can keep is better than a short one you miss.
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Deadlines
The rules, with the source
| What | Deadline | Source |
|---|---|---|
| Instalment payment agreement | A senior SARS official may allow payment in one sum or in instalments within an agreed period | Tax Administration Act, s.167(1) |
| Criteria (one is enough) | Temporary shortage of assets or liquidity; expected income; poor collection prospects now; collection would be harsh; security provided | Tax Administration Act, s.168 |
| Missed instalment | SARS may terminate the agreement; payments made count as part payment | Tax Administration Act, s.167(4) |
| Before SARS considers it | All outstanding returns and reconciliations submitted; the arrangement covers the whole debt | SARS, «What if I owe SARS money?» |
Interest keeps running on unpaid tax and SARS can refuse. No tax relief specific to the October 2026 events had been announced by 19 October 2026.
Step by step
What to do, in order
1
Submit your returns
VAT, PAYE (EMP201) and income tax returns on time, even if you cannot pay.
2
Get your statement of account
On eFiling, the SARS MobiApp or from the contact centre.
3
Fill in the letter
The debt, what happened, the section 168 criteria, a realistic plan.
4
Complete the CIS form
Collection Information Statement (GEN-DC-20-A01): SARS asks for it.
5
Submit
On eFiling (deferral of payment arrangement) or to contactus@sars.gov.za.
6
Step 4
Write to the landlord and the bank.
Questions
Can SARS say no?
Yes. A request with reasons, figures and proof of the loss (CAS number, insurance claim) has a better chance.
Does interest stop?
No. Interest accrues on unpaid tax during the arrangement.
Can I include provisional tax?
SARS guidance says an instalment agreement covers debt from an issued assessment. Ask SARS about provisional tax not yet assessed.
Official sources
Step 3 of 4
Business looted or damaged: the 4 steps
- 1 Open a SAPS case
- 2 Notify your insurer (Sasria)
- 3 Ask SARS for a payment arrangement
- 4 Write to the landlord and the bank
Other documents
Keep the papers in one place
Letters, receipts and notices in one folder you can share with family or a lawyer. The templates and the editor are free; Layers is free for up to 20 people.
This is a ready-to-fill template and a deadline calculation, not legal advice.