For the next two years, use of money interest (UOMI) on late payment of tax will be waived for businesses affected by the COVID-19 outbreak. The relief will apply to interest on all tax payments (including provisional, PAYE, and GST) due on or after 14 February 2020.
Affected taxpayers will be required to demonstrate that their inability to pay tax arose as a result of COVID-19. Details about how this will operate in practice will be released in a subsequent announcement.
Source PWC
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