Issue 27 – April 2025
In this newsletter, we provide information on the Employer Annual Declarations commencing on1 April 2025 and updated guides and videos for Tax Exempt Institutions. In addition, we provide details of collaboration agreements that SARS has entered into with other government institutions and updates to the SARS Payments guide.
- Employer Annual Reconciliation Declarations (EMP501): 1 April to 31 May 2025
- What’s new about Tax Exempt Institutions
- Collaboration agreements with DHA, BMA & GPW
Employer Annual Reconciliation Declarations (EMP501): 1 April to 31 May 2025
The Employer Annual Reconciliation Declarations (EMP501) are now due for submission to SARS. For more information on how to fulfil your tax obligations during the Employer Annual Reconciliation Declaration period see what is new this year, how to submit, information about penalties and more go to Employer Annual Declarations (EMP501): 1 April to 31 May 2025.
For more information, go to: Pay As You Earn, Completing and Submitting Employer Declaration and e@syFile™.
Your tax compliance helps SARS to achieve its Higher Purpose, which is to enable the state to provide for the well-being of all South Africans. One of SARS’s strategic objectives is to improve our service to deliver a seamless taxpayer experience that provides clarity and certainty.
What’s new about Tax Exempt Institutions
Please visit the Tax Exempt Institutions page Tax Exempt Institutions | South African Revenue Service for information on:
- Updated Tax Treatment of the Receipt or Accrual of Government Grants
- Updated Tax Exemption Guide for Institutions, Boards, or Bodies (Issue 2)
- Updated Tax Exemption Guide for Public Benefit Organisations in South Africa (Issue 7)
View the latest tutorial video for Tax Exempt Institutions below:
How to apply for the Public Benefit Status
How to Activate the IT3 for IT3D Form on eFiling
How to Complete and Submit IT3D on eFiling
Collaboration agreements with DHA, BMA & GPW
The South African Revenue Service (SARS), together with the Department of Home Affairs (DHA), Border Management Authority (BMA), and Government Printing Works (GPW), have agreed to foster stronger and more integrated collaborations by signing a cooperative agreement on modernisation and digitisation. A direct agreement was undertaken between SARS and DHA, which created a broad framework of collaboration between the parties.
These agreements are in line with the Digital Transformation of Government Roadmap, which the Cabinet approved on 26 March 2025. This is an important milestone which gives expression to the whole-of-government approach to deal with new and evolving challenges in digital identification and consequent fraud detection.
The first agreement was signed between the SARS Commissioner and the Director-General of DHA. This agreement revives the previous Direct Master Agreement, which has been the bedrock of the long-standing relationship between the parties, which began in 2010. SARS has played an important role to assist DHA to develop its own sophisticated IT systems.
The second agreement was a multi-party memorandum of understanding between the DHA, SARS, BMA, and GPW. This represents a step forward to create the governance framework to enable, strengthen, and oversee the evolving strategic partnership between the signatories. SARS and the BMA have already been working toward greater alignment and closer collaboration. This important agreement helps to integrate SARS and BMA strategically and operationally.
SARS’s Payments Guide
SARS’s Payments Guide has been updated to reflect the name change of Grindrod Bank, which has been changed to African Business Bank.
For more information, read the guide: GEN-PAYM-01-G01 – SARS Payment Rules – External Guide
