In terms of Disaster Management Act relief measures,  three payment dates still apply:

• 1st payment, based on 15 per cent of the total taxable turnover, is in the middle of the tax year on the last business day of August
• 2nd payment, based on 65 per cent of the total taxable turnover, is at the end of the tax year on the last business day of February 
• Final payment, based on 35 per cent of total taxable turnover, is after the annual Turnover Tax Return is submitted and processed. The submission of turnover tax returns is in line with the submission of the annual income tax returns, between 1 July and 31 January of the following year

The first two interim payments must be made based on the estimated taxable turnover of the business for that tax year. After the end of the tax year, a turnover tax return that reflects the actual taxable turnover of the business must be completed. Any shortfalls/overpayments then become payable/refundable. 
 
The second interim payment must be equal to 65 per cent of the amount of turnover tax payable on the estimate for the full year, less the first interim payment. 

A relief on penalties and interest will be granted on interim payments deferred. If it is discovered upon assessment that a micro business does not qualify for relief, penalties and interest will apply. 

SARS may estimate the interim payments due by a micro business where the business fails to make such payment or where SARS is not satisfied with the amount paid in respect of the interim payment. 
 
When any day specified for any payment to be made falls on a Saturday, Sunday or public holiday, the payment must be made no later than the last business day before the Saturday, Sunday or public holiday. 
 
Should you require assistance in this regard p-lease do not hesitate to contact us for professional advice.