Understanding Excise Tax

Excise tax is a type of indirect tax levied on the manufacture or sale of specific goods. In South Africa, excise tax is applicable to a wide range of products, including alcohol, tobacco, fuel, and certain other goods. For businesses dealing with these products, accurate and timely management of their excise accounts is crucial to avoid penalties and interest charges.

The Role of eFiling

Historically, excise tax payments in South Africa were primarily made through physical visits to the South African Revenue Service (SARS) offices, or via bank deposits. This process was often time-consuming and prone to errors. With the advent of technology, SARS introduced online payment options, allowing taxpayers to make payments directly from their bank accounts or using credit cards. Now SARS has made it convenient for taxpayers to manage their excise accounts through the eFiling platform. This online system offers a secure and efficient way to submit excise returns, make payments, and track the status of your account.

Steps to Manage Your Excise Account on eFiling

1. Register the user on eFiling: If you haven’t already, create an individual eFiling profile for the user that will be submitting the eFiling accounts. You’ll need your Taxpayer Identification Number and FICA documents.
2. Link the company to the user: Add the company to the user’s eFiling profile. Activate the customs agent tax type on the individual’s profile.
3. Access to the eAccount Management Dashboard: If you have not yet registered with customs for an excise account, you will need to do that first. If you have an existing excise account, you will need to check that it has been migrated to customs RLA platform.

What is the eAccount Management Dashboard?

The eAccount Management Dashboard is a valuable online tool that provides a comprehensive overview of your excise account. It offers essential functionalities to manage your account effectively, including Excise Statement of Account and detailed account balance information.

Key Features and Information:

• Account Balance Summary: This section gives you a snapshot of your total account balance, highlighting any unallocated payments.
• Unallocated Payments: If you’ve made payments with incorrect PRNs, they may appear as unallocated. You’ll need to manually allocate these payments to specific declarations to mark them as paid.
• Monthly Statements of Account: Access the latest issued statement directly from the dashboard for easy reference.

How to Access the Dashboard:

To access the eAccount Management Dashboard, log into eFiling and navigate to Duties & Levies > Excise Levies & Duties > Account Maintenance > Select > View Dashboard.

How to request an account statement

You can view or request the following statements through the eAccount Management Dashboard.

• Monthly Statement of Account: Issued monthly, includes PRN for payment.
• Interim Statement of Account: Generated on request, no PRN for payment.

To view a Monthly Statement of Account go to the eAccount Management Dashboard > ESA Monthly hyperlink (under Statement of Account).

Making Payments on Your Excise Account

A monthly excise statement of account needs to be paid in full, with the PRN number of the statement being used as a reference. Excise payments can only be made using a bank account linked to eFiling that is set up for “Credit Push” payments. This means you’ll need to approve each payment made on eFiling through your bank’s online service.

Once you make a payment, it will be automatically allocated to the corresponding declarations. However, if you have any unallocated payments or credits, you can use the “Account Maintenance” tab to allocate them manually.

To access the Dashboard where you can make payments, follow these steps Duties & Levies > Excise Levies & Duties > Account Maintenance > Select option > View Dashboard.

Excise Account Maintenance

You can use this section to resolve unallocated payments or credits that are highlighted in your Balance Summary.

To access the Account Maintenance landing page > Duties & Levies > Excise Duties & Levies > Account Maintenance > Select option > View Dashboard.

Additional Tips for managing your excise account on Efiling

• Stay updated: Keep yourself informed about any changes to excise tax regulations or the e-filing platform.
• Seek assistance: If you encounter any difficulties or have questions, don’t hesitate to contact SARS for assistance.
• Plan ahead: To avoid penalties, ensure that you submit your excise returns and make payments on time.