Issue 70 - March 2026
Welcome to the latest edition of Tax Practitioner Connect, —your trusted source for updates and insights on payroll, tax, and compliance matters in South Africa. In this issue, we bring you the key changes for the 2026/2027 PAYE Employer Reconciliation BRS, including new rules for long service awards, death compensation during employment, and an updated source code for travel reimbursements. Discover the latest upgrades to e@syFile™ Employer, with enhanced bulk payment functionality for ITA88s, and learn about the newly opened Global Minimum Tax registration now available on SARS eFiling.
- Updated PAYE Employer Reconciliation BRS for 2026 / 2027
- Updated e@syFile™ Employer version 8.0.1_337
- Global Minimum Tax Registration Opened on SARS eFiling on 16 March 2026
- Monthly Tax Digest Newsletter Now Available
- Registered Representative and Why Tax Practitioners Cannot be a Registered Representative (RR)
- SARS Online Query System External Guide has been Updated
- New Email Address for Third-Party Data Support
Updated PAYE Employer Reconciliation BRS for 2026 / 2027
The PAYE Employer Reconciliation BRS for 2026 / 2027 has been updated with the following changes:
- 2026 budget speech changes related to long service awards and compensation in respect of death during employment.
- New source code for travel reimbursement related to the previous tax year.
For more information, go to: Pay As You Earn
Updated e@syFile™ Employer version 8.0.1_337
The e@syFile™ Employer version 8.0.1_337 release notes specify the following changes:
- Enhancement made to Bulk Payment function to include bulk payments for ITA88’s.
See more detail in the release notes.
For more information, go to: e@syFile™
Global Minimum Tax Registration Opened on SARS eFiling on 16 March 2026
The South African Revenue Service (SARS) launched the Global Minimum Tax (GMT) on the SARS eFiling system with effect from 16 March 2026, as part of South Africa’s implementation of the Global Anti‑Base Erosion (GloBE) framework.
This milestone reflects South Africa’s continued commitment to international tax cooperation, the protection of the domestic tax base, and the fair and effective taxation of multinational enterprise (MNE) groups operating within the global economy.
From the launch date, affected taxpayers are able to subscribe to and administer Global Minimum Tax obligations via SARS eFiling, in accordance with existing governance and access controls applicable to legal entities on the system.
For more information, go to: Global Minimum Tax Registration Opens on SARS eFiling on 16 March 2026 | South African Revenue Service.
Monthly Tax Digest Newsletter Now Available
In the March 2026 issue we take a closer look at the importance of staying compliant by declaring correctly and paying on time. Of particular importance is the Notice to Employers which states that: effective from the 2026/02-reconciliation period, the inclusion of Income Tax Reference Numbers on IRP5 certificates will be mandatory for all employees required to register under section 67 of the Income Tax Act. Employers will be unable to submit PAYE reconciliations if valid Income Tax Reference Numbers for these employees are not provided.
Value-Added Tax Act, 1991 – BGR 74 (New)
SARS has issued a Binding General Ruling (BGR) 74 regarding the VAT treatment of certain goods and services supplied by municipalities to national or provincial government, aimed at promoting tax compliance and clarity among municipalities.
Registered Representative and Why Tax Practitioners Cannot be a Registered Representative (RR)
This topic appeared in the October 2022, June 2023 and the November 2024 Tax Practitioner Connect. SARS has observed that the problem persists and the information is therefore repeated in this newsletter.
Sections 246 and 249 of the Tax Administration Act (TAA), read together with Section 240, provide that a registered representative must be a natural person who is legally authorised to act on behalf of a taxpayer, such as a public officer or other duly appointed equivalent.
Tax practitioners (in their capacity as tax practitioners) are allowed to apply to be an RR only if he/she is:
- An executor acting on behalf of a deceased estate or insolvent estate
- A parent acting on behalf of a minor
- An appointed administrator acting on behalf of a legal incapacitated individual, or
- An appointed administrator acting on behalf of an individual in extended absence (imprisoned or overseas)
The SARS webinar on the activation of a tax practitioner as an RR for individuals is comprehensive and covers the definition and eligibility of tax practitioners to be RRs and the SARS processes to register as an RR. To access the SARS RR webinar click here: https://youtu.be/TcWyWYVOhOU
Tax practitioners are urged to use the tax practitioner’s profile when assisting clients
This allows them to:
- Activate multiple taxpayers against that portfolio type.
- Group taxpayers under the same portfolio type.
- Specify a descriptive name for each group (for ease of reference).
As a registered eFiler, you can act in different “roles” on eFiling (e.g., tax administrator). These “roles” are referred to as Portfolio Types, e.g.:
- Individual—a person acting as themself to administer their own individual taxes.
- Tax Practitioner—a person registered with SARS and an RCB and has a signed Power of Attorney (POA) to act on behalf of another taxpayer.
- Organisation—a representative of a tax-paying entity acting either as the representative taxpayer (e.g., public officer, executor of an estate, etc.) or an appointed representative with a signed POA in place.
If you registered different portfolio types prior to 1 July 2019, you would have accessed the abovementioned portfolios by using a unique username and password for each. From 1 July 2019, you would have only used one username and password (referred to as the primary login) to login to eFiling.
You can then choose the portfolio that you want to access.
Tax practitioners may only use their tax practitioner’s profile when assisting their clients The use of the taxpayer’s or organisation’s eFiling login details is a misrepresentation of the user of the profile and, therefore, prohibited. Please also see Rule 6 of the Electronic Communications Act, 2005.
Tax practitioners are also encouraged to have shared access with their clients to ensure transparency on the clients’ tax affairs.
For more information, click on the SARS Readiness Programme: Module 6 – eFiling (PDF) and Video Link.
For more information, go to: Tax Practitioners.
SARS Online Query System External Guide has been Updated
In addition to the existing Income Tax registration channels, individuals may register for Personal Income Tax by submitting an online registration request via the SARS Online Query System (SOQS). The SOQS Guide has been updated to include the previously omitted “Register for Income Tax” service.
Access the external guide: GEN-GEN-51-G01 – SARS Online Query System – External Guide.
New Email Address for Third-Party Data Support
The email address for Third-Party Data Support has changed. To make sure your queries reach SARS without delay, please use the new dedicated Third-Party Data Support email address: [email protected] (Note the underscores).
To help SARS direct your query to the correct support specialist as quickly as possible, please start your email subject line with the prefix of the Third-Party Data Return / Product / Data Type / System you need assistance with. Example: Subject: IT3(b) / IT3(c) / IT3(d) / IT3(e) / IT3(s) / IT3(t) / INS / MED / FTI / eFiling / Connect Direct / HTTPS – Response files not received etc.
For more information, go to: Third-Party Data.
