15 April 2026 – As SARS, we continuously optimise our systems to provide clarity and certainty to taxpayers and traders and make it easy for them to fulfil their tax obligations. These enhancements help to make our digital platforms safer and more secure.
Therefore, as per our previous communication, we plan to implement the enhancements to our Tax Directives system on Friday, 17 April 2026 in line with the IBIR-006 Tax Directives Interface Specification Version 6.903.
The current scope of the enhancements is outlined below:
- The repeal of section 8A of the Income Tax Act 58 of 1962 in its entirety, as it has been superseded by section 8C of the Income Tax Act 58 of 1962. This change is applicable as of 1 April 2026.
- SARS will introduce the following functionality on the eFiling platform:
- Outstanding Recognition of Transfer (ROT) reminder statements.
- Submission of a ROT cancellation request without a requirement to attach supporting documents.
- Bulk ROT cancellation request, without a requirement to attach supporting documents.
- A new Report which will detail all previously issued Tax Directives for applications that were submitted on the eFiling platform.
- A ROT cancellation case enquiry screen to track the status of a ROT cancellation request.
- All outstanding ROT’s up to 1 March 2023 are no longer required and have been deemed exempt from submission.
- The eFiling platform will enable the creation of multiple profiles within an entity for the purposes of Tax Directive application submissions.
- RST01 tax directive (IRP3er) will now display the three-year validity period of the directive.
- Additional fields have been added on the FORM C to provide for the confirmation of residency as well as to enable the application of the Double Taxation Agreement (DTA) provisions.
Please do not submit tax directives files using the current form after 16:00 on 17 April 2026. Any files submitted thereafter will be queued and processed once the Tax Directives system upgrade has been completed.
SARS values your support and collaboration.
