17 July 2026 – SARS has published a dedicated webpage, Implementation of Advance Pricing Agreements (APAs) as part of the ongoing implementation of South Africa’s APA programme. The webpage provides an overview of the programme, its objectives, expected benefits, and the planned pilot approach. The APA programme aims to provide upfront tax certainty for qualifying cross-border related-party transactions.
SARS plans to start the pilot phase in 2026. Taxpayers and stakeholders are encouraged to visit the APA webpage for information on the programme and to stay informed about future developments as implementation progresses.
