Issue 35 – June 2026
Welcome to the June 2026 edition of Connect, featuring key updates and practical guidance for taxpayers, employers, and practitioners to support compliance and improve service delivery. This issue covers Global Minimum Tax requirements, Filing Season 2026 changes, updates to the PAYE Employer Reconciliation BRS, improvements to the AA88 Employer Guide, a webinar recording on EMP501 submissions, updates to the Tax Directive functionality on eFiling, and the importance of confirming contact details on eFiling. It also highlights taxpayer protection and awareness initiatives, including the latest scam alert on “Tax Settlement Notification” and a new step-by-step video on how to report unprofessional conduct, reflecting SARS’s commitment to making compliance simpler, safer, and more secure for all.
- Global Minimum Tax Updates
- Get ready for Filing Season 2026
- Updated PAYE Employer Reconciliation BRS for 2026 / 2027
- Submission and Processing of AA88 Third-Party Appointment Notices
- Recording of the Webinar Held on 23 April 2026 Regarding Employer Reconciliation (EMP501) Submission
- How to Confirm Your Contact Details on eFiling
- Latest SARS Scam Called “Tax Settlement Notification”
- New Step-by-Step Video on How to Report Unprofessional Conduct
Global Minimum Tax Updates
The Global Anti-Base Erosion (GloBE) Model Rule – Pillar Two establishes a structured framework for calculating effective tax rates (ETRs) and administering top-up taxes in jurisdictions where the ETR falls below the 15% minimum threshold.
A Multi-National Enterprise (MNE) must submit the Global Minimum Tax Return (GMT01), together with the Global Minimum Tax Declaration form (GMT02) and the tax calculation for the relevant fiscal year of liability.
The Global Minimum Tax (GMT) Returns submission and payment periods are as follows:
- 15 months after the end of the Fiscal Year, or
- 18 months after the end of the first Fiscal Year commencing on or after 1 January 2024 but before 1 January 2025:
- Where the MNE Group is liable to the Top-up Tax and is not required to submit a GMT Return for a previous Fiscal Year in another jurisdiction, ignoring Fiscal Years that precede the Fiscal Year mentioned above.
The GMT payment may be made by a Multi-National Enterprise (MNE) or Domestic Constituent Entity (DCE) through the eFiling channel.
A new guide to submit GMT Returns has been developed and the Payment Rules guide has been updated.
Get ready for Filing Season 2026
Now is the time to update your personal and banking details online.
Know your dates:
- Auto Assessment Notices: 1 July to 12 July 2026
- Non-provisional individuals: 13 July to 23 October 2026
- Provisional taxpayers: 13 July 2026 to 22 January 2027
- Trusts: 19 September 2026 to 22 January 2027
Here’s what’s changed for 2026 Filing Season:
- Less capturing, more prefilled data: Some of your information (like investment income) will already be filled in on your ITR12 to save you time.
- Simpler, easier-to understand questions: The form has been simplified with fewer repeated questions and clearer wording to help you complete it correctly.
- Better guidance on residency status: New questions and date fields will help you provide the right information about your residency.
- Easier medical aid selection: A dropdown list of approved medical aid schemes will help you choose the correct option and avoid mistakes.
- Use WhatsApp for quick and easy access: You can now receive your Notice of Assessment (ITA34) if you are auto assessed and don’t use email or eFiling. You can also get your Notice of Assessment (ITA34) and Statement of Account (SOA) on WhatsApp and even upload supporting documents directly through WhatsApp.
- Improved eFiling experience: The Income Tax Return (ITR12) has been updated with a new look and feel to make navigation easier. You will also find quick links to your Notice of Assessment (ITA34), and clearer messages if your return is overdue.
- Fewer verification issues: A new declaration alert questionnaire will help identify and resolve issues earlier, reducing the chances of your return being selected for verification.
These changes make your filing experience smoother and help you get it right the first time.
Keep an eye on the Filing Season webpage.
Updated PAYE Employer Reconciliation BRS for 2026 / 2027
The PAYE Employer Reconciliation BRS (2026 Release) Version 25 3 0 has been updated.
The validation rules for source codes 3040, 3067, 3698 and 4150 were amended
Submission and Processing of AA88 Third-Party Appointment Notices
SARS has identified a few challenges experienced by employers during the submission and processing of AA88 Third-Party Appointment notices.
The AA88 Employer Guide has been updated to resolve these challenges and provide clearer guidance in the following areas:
- Application synchronisation – Better guidance and troubleshooting steps have been included to help employers resolve synchronisation issues and identify the most recent AA88 records after synchronisation.
- Employee filtering – Additional explanations have been provided to help employers filter employee records.
- Bulk payments – The guide has been updated to reflect the corrected bulk-payment process and includes clearer instructions to support successful processing.
- Status outcome updates for ITA88 – The guide now clearly explains the system limitation for ITA88 notices and provides guidance on the manual process required where automated status updates are not supported.
Recording of the Webinar Held on 23 April 2026 Regarding Employer Reconciliation (EMP501) Submission
SARS hosted a webinar to educate employers on recent updates to the employer reconciliation process and to provide guidance on the accurate submission of EMP501 returns using the e@syFile Employer software.
Topics covered:
- Overview of the e@syFile Employer system and its core functions
- Installation and setup processes
- Data management and certificate retrieval
- Reconciliation submission and resubmission procedures
- Troubleshooting and frequently asked questions (FAQs)
The following presentations are available:
Click on the link to access the recording: Employer Filing Season 2026 webinar on SARS TV.
Updated guide: Tax Directive functionality on eFiling
The Guide to the Tax Directive functionality on eFiling has been updated to:
- Provide more clarity on the tax type description for Tax Directive for Individual and Tax Directive for Organisation activation.
- Include the tax directive report’s function that is available.
For more information, go to: I want to get a tax directive.
How to Confirm Your Contact Details on eFiling
SARS has started to verify, maintain, and improve the accuracy of taxpayers’ contact details to ensure compliance. To support this process, SARS is sending SMSs and emails asking taxpayers to log into eFiling to update or confirm their contact details:
Dear Taxpayer [Personal details]
SARS is updating taxpayers’ contact details to ensure accuracy. Please update your information on the eFiling platform to stay compliant.
Follow the following steps to complete the process:
- Log into eFiling.
- Select ‘My Profile’ from the left menu.
- Proceed to the ‘Profile and Preference Setup’ tab.
- Update or confirm your contact details for SARS’s records.
Sincerely
Issued on behalf of the Commissioner for the South African Revenue Service
For more information, visit How to Confirm your Contact details on eFiling and Maintain personal details on eFiling.
Latest SARS Scam Called “Tax Settlement Notification”
Beware of fake emails or SMSs claiming that you owe SARS money, often titled “Settlement Notification” or “Final Demand”, which urge payment via links or to fraudulent bank accounts. SARS never sends links other than SARS links in SMS/emails for payments. SARS will never ask for banking details directly and does not accept direct deposits into personal accounts.
How to protect yourself:
- Do not click links: Avoid clicking links in emails or attachments (especially .htm or .html files).
- Verify on eFiling: Always check your tax status directly on the official SARS eFiling website.
- Use proper payment channels: Use the pre-registered bank beneficiary on your bank app for payments.
- Report phishing: Forward suspicious emails to [email protected].
Keep an eye on our Scams & Phishing webpage for examples of the latest scams. Also read up on the latest scam called Tax Settlement Notification.
New Step-by-Step Video on How to Report Unprofessional Conduct
Watch our new video on what warrants unprofessional conduct, how to report it, and what will happen next.
Anyone can report a Tax Practitioner to SARS, by completing the Reporting of Unprofessional Conduct (RUC001) form and emailing it to [email protected]. SARS has the right to intervene on behalf of the taxpayer.
Remember, it is in the interest of taxpayers to use registered Tax Practitioners.
