Issue 32 – November 2025
Welcome to the November edition of the Government Connect newsletter. In this issue, we provide essential updates to help you navigate the months ahead. You will find important reminders about the trust tax-return deadline (ITR12T submissions are due by 19 January 2026) and the upcoming second provisional tax payment on 28 February 2026. We also introduce a streamlined, biometric-enabled process for updating your eFiling security contact details — ideal for those experiencing challenges with OTPs.
This edition covers the latest e@syFile™ Employer release notes, new VAT regulations for foreign suppliers, changes to third-party appointments for admin penalties, and updated requirements for section 18A receipts. You will also find a video on managing outstanding tax debt, as well as news on South Africa’s exit from the FATF grey list — a significant achievement for our financial system. Finally, we provide links to the latest SARS annual and strategic reports for those interested in a deeper understanding of recent developments.
Our Focus
- Filing Season for Trusts
- Update on Contact Details on eFiling
- Keep Your Details Up to Date with SARS
- Updated e@syFile™ Employer version 8.0.1_328
- Updated Guide for Foreign Supplier of Electronic Services
- Activation for Third-Party Appointments (TPAs) for Personal Income Tax (PIT) Admin Penalty Debt
- S18A Tax Deductible Receipts
- Media Statement on Roy Muleya’s Sequestration
- South Africa’s Exit from FATF grey list
- SARS Annual report and Strategic Plan End-term Report for 2020 to 2025
Filing Season for Trusts
The key date for the submission of Trust Tax Returns (ITR12T) is 19 January 2026. This is the final deadline for both provisional and non-provisional returns.
The form (ITR12T) is available on eFiling or may be obtained at a SARS branch and captured by a SARS official on behalf of the representative taxpayer or Tax Practitioner of the trust (see section on “How to submit the ITR12T”). For more information on how to complete the ITR12T, click here.
Top Tip: ITR12T will no longer be posted and Trust returns received via post will be rejected.
How to Submit the ITR12T?
You can submit the ITR12T through:
- eFiling: taxpayers who have not yet registered for eFiling are encouraged to do so. This will enable them to complete and submit the return online in a secure environment.
- SARS branch: if you are representing a trust with ten or fewer beneficiaries, you have the option to have the ITR12T return captured by an agent at the branch. Please print the return and complete all the required fields prior to visiting the branch. You can download the ITR12T return from eFiling. SARS branches will no longer print the ITR12T.
Any trust that distributed/vested amounts to more than ten beneficiaries during the year of assessment (“YOA”) must register and submit the ITR12T via eFiling.
Provisional Tax Returns
Please note that the second provisional tax payment for the 2026 assessment year is due on 28 February 2026.
For more information, go to: Trusts | South African Revenue Service.
Update on Contact Details on eFiling
Taxpayers can now update their Security Contact Details using the link available on the SARS website homepage: www.sars.gov.za. When a request is made to update these details from the pre-login option, the facial biometric authentication feature is activated to verify the user’s identity. This ensures that updates are securely authorised and applied to the correct eFiler. In addition, this new quick link will help taxpayers who have challenges with receiving an OTP.
Direct link: Update Contact Details.
This is where to locate the link on the SARS website homepage:
For more information, go to: eFiling Features | South African Revenue Service.
Keep Your Details Up to Date with SARS
Maintaining accurate and up-to-date contact details with SARS is crucial for every taxpayer. It ensures smooth communication and strengthens the security and management of your tax affairs. Here is why this step is important:
- Stay Informed and In Control
- Effortless Access with One-Time Pins (OTP)
- Enhanced Account Security
Which Registered Details Can Be Changed on eFiling?
If you are an eFiler, you can change selected sensitive details such as bank details and name/surname or registered name (in the cases of companies and trusts) on eFiling. If the validation of your banking details is unsuccessful on eFiling, you will be requested to visit a SARS branch to validate your banking details in person. Changes to the Registration number/ID number are done only at a SARS branch. You must make an appointment before visiting the branch.
Within the eFiling Individual profile, by using the “How to Complete the Registration, Amendments, and Verification (RAV01) Form” guide on eFiling, you can manage and update the following details:
- Selected identity information (name, surname)
- Bank-account details
- Address details
- Contact details
- Add trading names
- Add a new tax product subscription
- Non-representative relationships
For more information, go to: Maintain personal details on eFiling vs Branch | South African Revenue Service.
Updated e@syFile™ Employer version 8.0.1_329
The e@syFile™ Employer version 8.0.1_329 release notes specify the following changes:
- Correction made to Source Code 3696 (Non-Taxable Income) to align with SARS PAYE BRS.
- Correction made to the ETV report available on the backend, but it is not available to download.
- Correction made to ETI Utilised to allow maximum allowable amounts.
- Correction made to EMP501 Submission Comparison Result screen to compare liability values for PAYE, SDL, UIF, ETI Calculated and ETI Utilised from March to February.
See more detail in the release notes.
For more information, go to: e@syFile™ | South African Revenue Service.
Managing Outstanding Tax Debt
If you are struggling with outstanding tax debt, watch our easy step-by-step video, Managing Outstanding Tax Debt.
Updated Guide for Foreign Supplier of Electronic Services
The newly developed “Supply of Electronic Services by Foreign Suppliers and Foreign Intermediaries” external guide has been updated to align with the legislative amendments. Any queries relating to Foreign Suppliers of Electronic Services and Foreign Intermediaries must be referred to the Large Business and International (LBI) service centre.
The update includes:
- Section 23(2)(a) and section 46(2) of the Value-Added Tax Act were amended, effective from 24 December 2024, to allow for the appointment of a natural person who is a non-resident of the Republic as a representative vendor for a Foreign Supplier of Electronic Services or Foreign Intermediary.
- A new proviso has been added to section 23(2) of the VAT Act stipulating that a foreign enterprise will not be required to open a South African (SA) bank account, provided that the enterprise resides in countries that have a Double Taxation Agreement with SA in terms of section 108(2) of the Income Tax Act or section 75(2) of the VAT Act. However, section 23(2)(b) of the VAT Act shall not apply in the following circumstances:
- If a company is an “external company” defined in section 1 of the Companies Act (2008), and it does not have a fixed or permanent place of business in SA;
- If a natural person is physically present in SA for a period less than an accumulated period of six months in any period of 12 months;
- If the person is defined as an “enterprise” in terms of paragraph (b)(vi) of section 1 of the VAT Act.
- Furthermore, where the non-resident of SA no longer complies with the requirements of the provision to section 23(2B) of the VAT Act, normal rules for the representative vendor and banking details must apply with effect from the date of such non-compliance, where such date is after 24 December 2024.
- The definition of “electronic services” was amended in section 1(1) of the VAT Act to include electronic agent, electronic communication or internet.
- A new definition of “content” was added to section 1(1) of the VAT Act.
- The updates also highlight that a credit for a Foreign Supplier of Electronic Services will not be refunded; it is offset against future VAT liabilities. However, where a Foreign Supplier of Electronic Services is deregistering for VAT in SA, any credit will be refunded to the foreign bank account of that Foreign Supplier of Electronic Services.
Activation for Third-Party Appointments (TPAs) for Personal Income Tax (PIT) Admin Penalty Debt
From 1 November 2025, SARS debt collectors can raise TPAs for PIT admin penalty debt that is overdue, unsecured, and not suspended. The change will enable the collectors to issue TPAs to employers, banks, and third parties to recover admin-penalty debt.
For more information, go to: What if I owe SARS money?
S18A Tax Deductible Receipts
A Notice has been published in terms of section 18A(2)(a)(vii) prescribing the information to be contained in a receipt issued in terms of section 18A(2)(a) of the Act:
- Income-tax reference number no longer optional.
- Information relating to bona fide donations of property made in kind:
- An adequate and accurate description of the donation of property made in kind.
- The deemed amount of the deduction of a donation of property made in kind determined under section 18A (3) or (3A) of the Income Tax Act.
Please see the SARS webpage dealing with Tax Exempt Institutions: Tax Exempt Institutions | South African Revenue Service
Media Statement on Roy Muleya’s Sequestration
The South African Revenue Service (SARS) welcomed the judgment handed down on 29 October 2025 by the High Court of South Africa, North Gauteng (case no. 48495/2020). This decision came because of an application brought by SARS for the sequestration of Mr Roy Muleya. Mr Muleya was found to be one of the main role players in a scheme which involved the importation of tobacco by entities who had no obvious links to registered cigarette manufacturers. Mr Muleya was issued with a section 103 notice in terms of the Customs and Excise Act in respect to a company with a liability amounting to ±R155 million. He is the sole director of the company. SARS instituted a sequestration application against Mr Muleya in terms of section 177 of the Tax Administration Act during September 2021. The application was heard on 24 May 2023, and the judgment was issued on 29 October 2025, granting the provisional sequestration of Mr Muleya. This success points to the intentional strategy adopted by SARS to emphatically deal with those who have opted to operate outside of the law.
Commenting on the matter, SARS Commissioner Edward Kieswetter stated: “SARS will relentlessly pursue legally all those who are disregarding the law by seeking to bypass it. South Africa has seen proliferation of illicit tobacco and cigarettes, and the action of Mr Muleya only exacerbates this challenge. Bringing cigarettes illegally in the country threatens the health of smokers and undermines national fiscus by withholding excise duties. SARS will continue to act lawfully and decisively against those who deliberately seek to evade or neglect their tax responsibilities. The message we want to communicate is that no matter how long it takes, SARS will not abdicate its responsibility to enforce the law. We will do so responsibly and without prejudice, fear or favour. For all are equal before the law”.
For more information please see: Media Statement on Roy Muleya’s Sequestration | South African Revenue Service
South Africa’s Exit from FATF grey list
SARS welcomed the decision by the Financial Action Task Force (FATF) to delist South Africa from its “grey list” of jurisdictions under increased monitoring. This is a significant moment for our country and a testament to the whole-of-government approach and its institutions to restore the integrity of our financial system. Although FATF’s initial grey-listing in February 2023 was a consequence of systemic weaknesses aggravated during the era of state capture, SARS is acutely aware that it, along with other key institutions, was affected and must prevent any future regression. Commissioner Edward Kieswetter notes that “we recognise that removing the designation of grey listing is not a finish-line, but a milestone on a long-term journey toward building a robust and resilient financial ecosystem”.
For more information please see: Media release: South Africa’s exit from the FATF grey list | South African Revenue Service
SARS Annual report and Strategic Plan End-term Report for 2020 to 2025
Please see the SARS Strategic plan mid-term progress report 2020–2025 and the Strategic plan end-term report 2020–2025: Annual reports & Strategic plans | South African Revenue Service
