Issue 34 – April 2026
Welcome to this edition of our newsletter for Government employees. In this issue, we share key updates from SARS, including the milestone of exceeding R2 trillion in net revenue, enhancements to the tax practitioner registration and verification process, and important filing and submission windows for employers and third-party data providers. We also highlight recent guidance on trust deregistration and forthcoming administrative non-compliance penalties and wrap up with a few useful links to the VAT Chat podcast series.
- SARS Exceeds R2 trillion – Consolidating Seven Years of Restoration and Stewardship
- Tax Practitioner Registration and Verification Process
- Employer Filing Season Opened 1 April to 31 May 2026
- Third‑Party Data Submissions Opened 1 April – 31 May 2026
- Trust Deregistration and Tax Compliance
- Implementation Date of Administrative Non-Compliance Penalties for Late or Non-Submission of ITR12T Income Tax Returns for Trusts
- VAT Chat Podcast series
SARS Exceeds R2 trillion - Consolidating Seven Years of Restoration and Stewardship
We extend our gratitude to both our internal and external stakeholders for their role in enabling SARS to collect R2 010.3 billion in net revenue, marking an 8.4% increase compared to the previous year. This achievement in revenue collection is attributed to the engagements and collaborations undertaken and the utmost dedication of every single SARS employee. SARS would like to thank all taxpayers, traders, employers and citizens for making this possible. Thank you also to government institutions and tax practitioners.
Tax Practitioner Registration and Verification Process
SARS is taking significant steps to modernise the tax practitioner registration process, aiming to enhance governance and strengthen compliance.
Here is what is changing:
- The familiar three-step registration process continues whereby:
- the RCB initiates the registration,
- prospective practitioners complete/update the RAV01 form,
- prospective practitioners select their RCB to finalise their application for registration with SARS on eFiling.
SARS has introduced risk-based verification, in the new process . Once SARS receives the application for registration as a tax practitioner, it will be verified. Depending on identified risks, supporting documents may be requested.
- The registration status of tax practitioners on the eFiling profile for RCBs has been streamlined to just three options: Active, Suspended or Deregistered.
- The RCBs can view and download an up-to-date Tax Practitioner register from eFiling. The data source for this information is the RAV01 form.
The new solution supports end-to-end management of Tax Practitioner registration and streamlined access for RCBs to download their Tax Practitioner registers via eFiling, ultimately improving compliance and operational effectiveness.
Employer Filing Season Opened 1 April to 31 May 2026
The Employer Filing Season commenced on 1 April and will conclude on 31 May 2026. It is essential to verify that valid Income Tax Numbers are included before submitting PAYE reconciliations.
For further details, please refer to the April 2026 Monthly Tax Digest.
Third‑Party Data Submissions Opened 1 April – 31 May 2026
Third-party data providers can submit data to SARS using the following electronic submission channels by 31 May 2026:
eFiling
Data can be submitted through an online submission form, with a limited volume of 20 certificates per submission for IT3(t) and 50 certificates per submission for IT3(d).
Secured File Gateway (HTTPS)
Suitable for data files smaller than 10 MB
Connect: Direct®
This channel allows for unlimited data submissions and is recommended for high-volume data providers.
Note: To submit data successfully, third-party data providers must be registered for eFiling and ensure that the relevant submission channels are activated.
Trust Deregistration and Tax Compliance
It is important to file income tax returns for Trusts on an annual basis regardless of whether the Trust is trading or not. It is also recommended to deregister the Trust with the Master of the High Court, should it not be used for its intended purpose.
For more details, please see the Media release – 9 April 2026.
Implementation Date of Administrative Non-Compliance Penalties for Late or Non-Submission of ITR12T Income Tax Returns for Trusts
Effective from 4 May 2026 administrative penalties will be imposed on late submissions or non-submissions of annual income tax returns for Trusts, no such penalties will be levied prior to this date.
For more details, please click here.
VAT Chat Podcast series
“The VAT Chat” Podcast series is here. These podcasts explore a range of VAT topics and include discussions on VAT related legislation and selected Binding General Rulings (BGRs), Interpretation Notes, Regulations and Guides which help clarify what the legislation intends and how it applies in practice.
Watch the podcasts using the links below:
