Income Tax Notices 2026

Notice prescribing the persons eligible to apply to the Commissioner for a DTA advance pricing agreement in terms of section 76C

• Notice 7788

To be read with the Advance Pricing Agreements – External Guide

Notice prescribing the fees payable by an applicant in an application for a DTA advance pricing agreement in terms of section 76D

• Notice 7787

To be read with the Advance Pricing Agreements – External Guide

GG 55152
Notice 7789

Notice prescribing the additional requirements that will lead to the rejection of an application for a DTA advance pricing agreement in terms of section 76I(b)

• Notice 7789

To be read with the Advance Pricing Agreements – External Guide

Notice prescribing the requirements for processing an application for a DTA advance pricing agreement in terms of section 76J(1)

• Notice 7790

To be read with the Advance Pricing Agreements – External Guide

Notice prescribing the information to be contained in a preliminary DTA advance pricing agreement in terms of section 76J(3)

• Notice 7791

To be read with the Advance Pricing Agreements – External Guide

Notice prescribing the procedures and guidelines for the implementation and operation of the DTA advance pricing agreement in terms of section 76P

• Notice 7792

To be read with the Advance Pricing Agreements – External Guide

Notice, in terms of section 95(6) of the Tax Administration Act, 2011, extending the date by which a taxpayer, eligible for automatic assessment under paragraph 3(3) of the Notice to Submit Returns, published in terms of section 25 of the Act (see Notice 7422 in Government Gazette 54598 of 30 April 2026) may request SARS to make a reduced or additional assessment.

• Notice 7602

Notice in terms of section 25 of the Tax Administration Act, 2011, read with section 66(1) of the Income Tax Act, 1962, for submission of income tax returns for the 2026 year of assessment and the period within which the returns must be submitted

• Notice 7422

Correction Notice 7460 in Government Gazette 54664 of 30 April 2026 to include the Zulu translation to the above notice.

Notice in terms of paragraph (c) of the definition of “living annuity” in section 1(1)

• Notice 7289

Fixing of rate per kilometre in respect of motor vehicles – section 8(1)(b)(ii) and (iii)

• Notice 7182