Issue 62 - April 2025
In this newsletter, we provide information about how tax practitioners can use the SARS MobiApp to assist their clients; the Employer Annual Reconciliation Declarations that commenced on 1 April 2025; updated guides and videos for Tax Exempt Institutions and the Customs Sufficient Knowledge Competency Assessment for Accredited Economic Operators. In addition, we provide details about collaboration agreements that we have entered into with other government institutions and updates to the SARS Payments guide.
- Tax Practitioner Guide on the Use of MobiApp
- Employer Annual Reconciliation Declarations (EMP501): 1 April to 31 May 2025
- What’s new about Tax Exempt Institutions
- AEO Customs Sufficient Knowledge Competency Assessment
- Collaboration agreements with DHA, BMA and GPW
Tax Practitioner Guide on the Use of MobiApp
We have modernised the SARS MobiApp to ensure effective tax services to tax practitioners. The SARS MobiApp is one of our digital platforms from which tax practitioners can access profile information, monitor compliance with tax obligations, and transact on behalf of their clients easily and effortlessly. This webpage details how tax practitioners can use the SARS MobiApp in their quest to resolve their clients’ tax matters.
Please see the link for the guide: Tax Practitioner guide on the use of the SARS MobiApp | South African Revenue Service
Your tax compliance helps us as SARS to achieve our Higher Purpose, which is to enable the state to provide for the wellbeing of all South Africans. One of our strategic objectives is to improve our service to deliver a seamless taxpayer experience that provides clarity and certainty.
Employer Annual Reconciliation Declarations (EMP501): 1 April to 31 May 2025
The Employer Annual Reconciliation Declarations (EMP501) are now due for submission to SARS. For more information on how to fulfil your tax obligations during the Employer Annual Reconciliation Declaration period see what is new this year, how to submit, information about penalties and more go to Employer Annual Declarations (EMP501): 1 April to 31 May 2025.
For more information, go to: Pay As You Earn, Completing and Submitting Employer Declaration and e@syFile™.
What’s new about Tax Exempt Institutions
Please visit the Tax Exempt Institutions page Tax Exempt Institutions | South African Revenue Service for information on:
- Updated Tax Treatment of the Receipt or Accrual of Government Grants
- Updated Tax Exemption Guide for Institutions, Boards, or Bodies (Issue 2)
- Updated Tax Exemption Guide for Public Benefit Organisations in South Africa (Issue 7)
Below are the latest tutorial video for Tax Exempt Institutions:
How to apply for the Public Benefit Status
How to Activate the IT3 for IT3D Form on eFiling
How to Complete and Submit IT3D on eFiling
AEO Customs Sufficient Knowledge Competency Assessment
Traders who are eligible to apply for the Authorised Economic Operator (AEO) status, who include importers, exporters, certified customs brokers, bonded area operators, bonded transportation companies, forwarders and shipping companies, amongst others, must be registered or licensed for a Customs activity. Traders must complete a Competency Assessment:
- Step 1: Register, nominate, book the assessment, following the process SC-CF-37 – Sufficient Knowledge Competency Assessment for AEO – External Guide
- Step 2: Assessment preparation – the External Policies only, found in the Related Documents section hereunder, serve as study material.
- Step 3: Watch the video on our SARS TV channel: AEO Customs Sufficient Knowledge
- Step 4: Complete the assessment.
For more information, see the AEO webpage.
Collaboration agreements with DHA, BMA and GPW
SARS, the Department of Home Affairs (DHA), Border Management Authority (BMA), and Government Printing Works (GPW), have agreed to foster stronger and more integrated collaborations by signing a cooperative agreement on modernisation and digitisation. SARS and the DHA entered into a direct agreement, which created a broad framework of collaboration between the parties.
This agreement is in line with the Digital Transformation of Government Roadmap, which the Cabinet approved on 26 March 2025. This is an important milestone that gives expression to the whole-of-government approach to deal with new and evolving challenges in digital identification and consequent fraud detection.
The first agreement was signed between the SARS Commissioner and the Director-General of the DHA. This agreement revives the previous Direct Master Agreement, which has been the bedrock of the long-standing relationship between the parties, which began in 2010. SARS has played an important role in assisting the DHA to develop its own sophisticated IT systems.
The second agreement is a multiparty memorandum of understanding between the DHA, SARS, BMA, and GPW. This represents a step forward in creating the governance framework to enable, strengthen, and oversee the evolving strategic partnership between the signatories. SARS and the BMA have already been working toward greater alignment and closer collaboration. This important agreement helps to integrate SARS and the BMA strategically and operationally.
SARS’s updated Payments Guide
SARS’s Payments Guide has been updated to reflect the name change of Grindrod Bank, which has been changed to African Business Bank.
For more information, go to: GEN-PAYM-01-G01 – SARS Payment Rules – External Guide
