SARS has made a business decision that receipts will no longer be issued with regard to payments received on Income Tax and that the IT93 Statement of Account will serve as confirmation of payments made.
Due to the following arrangements the issuing for receipts became redundant:
When a financial transaction (payment) is received in respect of Income Tax, a statement of account will be issued to the client at the end of the month within which the transaction has taken place.
The outstanding balance will be indicated on the client's account as well as any other transactions that may have taken place within that period. Alternatively if no financial transaction takes place within a six-month period and the taxpayer has an outstanding debit balance a statement of account will be issued every six months.
The statement of account (IT93) will not be issued where the following conditions exist:
ISSUED BY THE COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE