9 December 2025 – SARS is introducing an online registration system for Income Tax Exempt Institutions. This digital system aligns with SARS’s strategic objective to simplify taxpayer compliance through digital platforms.
The pilot commenced on 8 December 2025 until 26 February 2026, and will include the migration and data take-on of all existing records and pilot trade testing. The approach will ensure an improved taxpayer experience once the full system is launched on 27 February 2026.
What to Expect During Transition Phase
- Existing Applications: SARS will ensure that all existing applications submitted prior to the 12 December 2025 switch-over period will be finalised in accordance with existing turnaround times.
- Discontinuation of Manual Applications: SARS will discontinue the manual application submission process (EI1 form) effective 12 December 2025.
- New Applications: SARS will accept new applications via its new online registration and application platform from 27 February 2026.
- Preparation Period: Entities intending to apply for Income Tax exemption must:
- Register for Income Tax (if the entity does not yet have an Income Tax number)
- Register for eFiling
- Appoint a Registered Representative
- Ensure that all the supporting documents are complete.
- Branch Access: Taxpayers will be able to register for Income Tax and eFiling and at your local SARS branch. Branch visits must be booked using the online eBooking system.
As we roll out this system, we encourage all taxpayers and stakeholders to embrace the transition and thank you for supporting the digital transformation process. SARS will continue to provide updates to taxpayers and stakeholders throughout the transition period.
See the Tax Exempt Institutions landing page and its subpages for more information.
