Issue 33 – March 2026
Welcome to the latest edition of Government Connect, —your trusted source for updates and insights on payroll, tax, and compliance matters in South Africa. In this issue, we bring you the key changes for the 2026/2027 PAYE Employer Reconciliation BRS, including new rules for long service awards, death compensation during employment, and an updated source code for travel reimbursements. Discover the latest upgrades to e@syFile™ Employer, with enhanced bulk payment functionality for ITA88s, and learn about the newly opened Global Minimum Tax registration now available on SARS eFiling.
- Updated PAYE Employer Reconciliation BRS for 2026 / 2027
- Updated e@syFile™ Employer version 8.0.1_337
- Global Minimum Tax Registration Opened on SARS eFiling on 16 March 2026
- Monthly Tax Digest Newsletter Now Available
- SARS Online Query System External Guide has been Updated
- New Email Address for Third-Party Data Support
Updated PAYE Employer Reconciliation BRS for 2026 / 2027
The PAYE Employer Reconciliation BRS for 2026 / 2027 has been updated with the following changes:
- 2026 budget speech changes related to long service awards and compensation in respect of death during employment.
- New source code for travel reimbursement related to the previous tax year.
For more information, go to: Pay As You Earn.
Updated e@syFile™ Employer version 8.0.1_337
The e@syFile™ Employer version 8.0.1_337 release notes specify the following changes:
- Enhancement made to Bulk Payment function to include bulk payments for ITA88’s.
See more detail in the release notes.
For more information, go to: e@syFile™.
Global Minimum Tax Registration Opened on SARS eFiling on 16 March 2026
The South African Revenue Service (SARS) launched the Global Minimum Tax (GMT) on the SARS eFiling system with effect from 16 March 2026, as part of South Africa’s implementation of the Global Anti‑Base Erosion (GloBE) framework.
This milestone reflects South Africa’s continued commitment to international tax cooperation, the protection of the domestic tax base, and the fair and effective taxation of multinational enterprise (MNE) groups operating within the global economy.
From the launch date, affected taxpayers are able to subscribe to and administer Global Minimum Tax obligations via SARS eFiling, in accordance with existing governance and access controls applicable to legal entities on the system.
For more information, go to: Global Minimum Tax and Global Minimum Tax Publications.
Value-Added Tax Act, 1991 – BGR 74 (New)
SARS has issued a Binding General Ruling (BGR) 74 regarding the VAT treatment of certain goods and services supplied by municipalities to national or provincial government, aimed at promoting tax compliance and clarity among municipalities.
Monthly Tax Digest Newsletter Now Available
In the March 2026 issue we take a closer look at the importance of staying compliant by declaring correctly and paying on time. Of particular importance is the Notice to Employers which states that: effective from the 2026/02-reconciliation period, the inclusion of Income Tax Reference Numbers on IRP5 certificates will be mandatory for all employees required to register under section 67 of the Income Tax Act. Employers will be unable to submit PAYE reconciliations if valid Income Tax Reference Numbers for these employees are not provided.
For a complete list of archived Monthly Tax Digest Newsletters, click here.
SARS Online Query System External Guide has been Updated
In addition to the existing Income Tax registration channels, individuals may register for Personal Income Tax by submitting an online registration request via the SARS Online Query System (SOQS). The SOQS Guide has been updated to include the previously omitted “Register for Income Tax” service.
Access the external guide: GEN-GEN-51-G01 – SARS Online Query System – External Guide.
New Email Address for Third-Party Data Support
The email address for Third-Party Data Support has changed. To make sure your queries reach SARS without delay, please use the new dedicated Third-Party Data Support email address: [email protected] (Note the underscores).
To help SARS direct your query to the correct support specialist as quickly as possible, please start your email subject line with the prefix of the Third-Party Data Return / Product / Data Type / System you need assistance with. Example: Subject: IT3(b) / IT3(c) / IT3(d) / IT3(e) / IT3(s) / IT3(t) / INS / MED / FTI / eFiling / Connect Direct / HTTPS – Response files not received etc.
For more information, go to: Third-Party Data.
