10/07/2026
A: Filing compliance is a necessary condition for resolution, but it does not stop the debt from growing and it does not prevent enforcement.
A client who files consistently but carries large arrears is still exposed to penalty and interest accumulation, third-party appointment notices, and director liability where PAYE or VAT is involved. SARS' enforcement mechanisms are triggered by the outstanding balance, not paused by good filing behaviour.
What filing compliance does is keep the resolution pathways open. It is the gateway, not the destination.
The question for that client is not whether they are filing. It is whether the arrears position is being actively managed or simply accumulating while compliance is maintained on the surface.
If it is the latter, now is the right time to bring in specialist support. We work alongside the existing advisory team to assess the position and identify the right resolution path.
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