In a statement, SARS encouraged taxpayers to ensure they were not affected by the strike.

"To this end, taxpayers are encouraged to submit their payments two business days in advance and similarly, conduct any tax transactions that may result in a payment to SARS, two business days in advance."

Tens of thousands of workers are expected to down tools on Friday in protest at planned retrenchments in the banking sector. 

The Banking Association of South Africa will be heading to court on Wednesday in a bid to interdict the strike action by the South African Society of Bank Officials (SASBO).

ANA