Upon request from the alcohol industry, on 11 August 2020, the National Treasury implemented a further 90-day deferral on excise taxes due in August and September 2020 for selected alcoholic beverages.
In addition, special relief is afforded tobacco licensees of excise manufacturing warehouses. Tobacco licensees may qualify for a 150-day deferment of excise duty payments, on condition that their excise accounts are submitted to the Commissioner.
Companies and traders with payments due in terms of the Customs and Excise Act, 1964, may also apply to the South African Revenue Service (Sars) to make payment instalments.
