JHB 
South African taxpayers who fail to meet their income tax obligations may now find more than just penalties on the line. SARS has the legal power to block international travel. Backed by Sections 186 and 189 of the Tax Administration Act, 2011, SARS is increasingly using travel bans as an enforcement tool against taxpayers who ignore outstanding debts.
While this may sound extreme, recent case law has confirmed the constitutionality of these provisions, reinforcing SARS’s authority to act decisively against non-compliant taxpayers.
How does the travel ban work?
When a taxpayer has outstanding tax liabilities and fails to engage or settle the debt, SARS may apply to the High Court for a civil judgment. Under Section 186, this judgment enables the Commissioner to request that the taxpayer be stopped from leaving South Africa until the debt is paid or a suitable payment arrangement has been agreed with SARS. Section 189 allows for the seizure of assets if required.
Importantly, this action does not require a criminal conviction. It’s a civil process grounded in tax legislation, and one that courts are increasingly prepared to uphold.
What are the implications for taxpayers?
For many business owners and high-net-worth individuals, travel is integral to daily operations. Whether attending international meetings, managing offshore investments, or simply planning a family holiday, the inability to leave the country can have both professional and personal consequences.
More concerning is the fact that these measures are not limited to corporations. SARS’s enforcement strategy applies to individuals and small businesses alike, particularly where there is a pattern of non-cooperation, under-declaration, or failure to settle debts.
Why proactive compliance matters
The message from SARS is clear, engagement and cooperation are essential. Ignoring correspondence, delaying payment, or attempting to evade taxation obligations only escalates the situation. Once a civil judgment is obtained, options narrow significantly.
At MMS Group, we encourage our clients to view tax compliance not just as a legal obligation, but as a strategic business priority. By addressing issues early — before enforcement measures are triggered — taxpayers can avoid unnecessary legal battles, travel restrictions, and unanticipated financial implications.
How MMS Group can assist
Our team of tax professionals is equipped to assist clients in navigating disputes, regularising tax affairs, and ensuring compliance with all SARS requirements. From negotiating payment arrangements to responding to audit findings, we offer strategic guidance that safeguards your freedom to travel and your financial standing.
If you’re concerned about your current tax status or have received communication from SARS, early action is essential.
Contact MMS Group for expert support and stay one step ahead!