What’s New at SARS

22 October 2026 – The Prohibited and Restricted Imports and Exports list was updated.

Tariff subheading 2530.90 is subject to ITAC export control measures. However, the product Pyrophyllite is excluded from these measures and should therefore be exempted from tariff subheading 2530.90.

22 October 2026 — The South African Revenue Service (SARS) urges non-provisional taxpayers with outstanding returns to file before the 2026 Filing Season closes this Friday, 23 October 2026.

By 30 September 2026, SARS had auto-assessed more than 6.9 million returns, a 20% increase on the previous year. SARS also extended Auto Assessments to certain provisional taxpayers for the first time. From 1 July to 19 October 2026, SARS paid refunds totalling R33 billion to 3 143 675 taxpayers. Of these refunds, 85% were paid within 72 hours, reaching over 3 million taxpayers.

For the 2026 Filing Season, SARS increased its use of verified third-party data, expanded Auto Assessments, and improved its eFiling platforms. It also enabled taxpayers to receive assessment notices and submit documents through WhatsApp, adding another digital channel for engaging with SARS.

SARS Commissioner Dr Johnstone Makhubu said: “Expanding Auto Assessments shows how better use of data can simplify taxpayers’ interactions with SARS. The speed of processing legitimate refunds is a key measure of effective tax administration.”

These improvements advance SARS’s strategic intent to encourage voluntary compliance by giving taxpayers clarity and certainty about their obligations. The aim is to make compliance easy and deliberate non-compliance difficult and costly.

“Tax administration goes beyond collecting what is lawfully due. Paying legitimate refunds efficiently is equally important to support taxpayers in a difficult economic environment and give them certainty. Our modernisation programme aims to improve both collection and refunds while safeguarding the integrity of the tax system,” Commissioner Makhubu said.

One Day Left to File

SARS urges taxpayers with outstanding returns to file now rather than wait until the last day. Returns can be submitted through SARS eFiling or the SARS MobiApp before the 23 October 2026 deadline.

Late submission of Personal Income Tax returns may attract a monthly administrative penalty of R250 to R16 000, depending on taxable income, until the return is submitted. Unpaid tax debt may also incur penalties and interest. Taxpayers unable to pay in full should contact SARS promptly to discuss payment arrangements rather than leave their obligations unaddressed.

The Commissioner thanked taxpayers who had met their Filing Season obligations and urged those with outstanding returns to file before the deadline.

“Every compliant taxpayer helps our country function and develop. We thank the millions who have fulfilled their obligations and urge those who still need to file to act now. Our digital platforms enable taxpayers to meet their obligations without visiting a SARS branch,” Commissioner Makhubu said.

For enquiries, contact [email protected].

22 October 2026 – Watch our step-by-step video on how to prepare for Trust Filing Season. If you are a trustee, you need to act now and get your trust returns sorted.

for more information, see the Trusts landing page.

21 October 2026 – The new Diesel Refund registration system requires all taxpayers to validate, confirm, and merge their legal-entity profiles before registration. Taxpayers whose entities do not reflect these statuses cannot access the new Diesel Refund platform.

SARS has auto-matched some entities to reflect the “Validated” and “Confirmed” statuses. However, certain entities could not be updated automatically and require action by taxpayers.

See the letter to Trade here for more information on how to update your profile.

Keep an eye to our Diesel Refund Scheme webpage.

21 October 2026 – Social media influencers and content creators must declare any taxable income they earn, whether they receive it in cash or as products, travel or other benefits. They should keep supporting records and determine whether provisional tax, VAT or other tax obligations apply to their activities.

SARS has published the guide and supporting webpage on its website to provide social media influencers and content creators with clear, accessible information on declaring income, keeping records and meeting their tax obligations.

Read the Taxation of Income Received by Social Media Influencers and Content Creators External Guide or visit the Social Media Influencers and Content Creators webpage for more information.

21 October 2026 – National Legislation: The following bills were introduced in the National Assembly:

• Rates and Monetary Amounts and Amendment of Revenue Laws Bill [B34—2026]
• Tax Administration Laws Amendment Bill [B33—2026]
• Taxation Laws Amendment Bill [B32—2026]

21 October 2026 — Dr. Johnstone Makhubu, Commissioner of the South African Revenue Service (SARS), welcomes the revised revenue estimate of R2.144 trillion announced by Finance Minister Mr. Enoch Godongwana in the Medium-Term Budget Policy Statement (MTBPS).

The revised estimate indicates an increase of R17.1 billion compared to the R2.127 trillion February 2026 Budget estimate. This adjustment is despite downward revision of the real GDP growth from 1.6% to 1.2% in 2026. Despite improved electricity reliability which supports economic activity, structural constraints such as logistics and infrastructure challenges continue to hinder South Africa’s growth prospects.

As of 30 September 2026, SARS collected R992.2 billion in net revenue, which includes gross collections of R1.231 trillion and refund payments totalling R239.1 billion. Net revenue was R15.5 billion, or 1.6%, above the February 2026 Budget estimate, and R67.4 billion, or 7.3%, higher than the corresponding period last year.

This performance was supported by stronger Corporate Income Tax, Domestic VAT and PAYE collections, together with lower-than-estimated VAT refund payments.

“The year-to-date outcome demonstrates the resilience of South Africa’s revenue system. However, as reflected in the Minister’s speech, sustainable revenue growth ultimately depends on economic expansion, investment, job creation and broad-based compliance,” Commissioner Makhubu said.

See the full media release here.

20 October 2026 – The Prohibited and Restricted Imports and Exports list was updated.

• These products must be detained for physical inspection and monitoring by Port Health (BMA) to ensure compliance with the Regulations Relating to Lead in Paint or Coating Materials:
  • 9505.10
  • 9505.90
  • 9503.00.90
  • 9503.00.10
  • 2902.30
  • 2902.20
  • 2901.24

20 October 2026 – Tax Administration Act, 2011, and Promotion of Administrative Justice Act, 2000

• TEG Asset and Risk Management CC v CSARS (2023-110354) [2026] ZAGPJHC (8 October 2026)

Whether SARS unlawfully refused to issue reduced assessments under section 93(1)(e)(iii) of the Tax Administration Act despite TEG’s contention that the tax returns on which the assessments were based were fraudulently submitted by a person who was not authorised to act on its behalf.

20 October 2026 – Customs and Excise Act, 1964

• Jamal v Minister of Police (5662/2025) [2025] ZANWHC 265 (10 December 2025)

Whether the matter is urgent – whether SARS’s joinder should be granted – whether the detention is lawful – whether spoliation or interdictory relief is competent.

19 October 2026 – The facility code used in Box 30 on the Goods Declaration has been updated to include details of the new container depot, The Laser Transport Group (Pty) Ltd, Sub Number: CY based in Johannesburg.

SC-CF-19-A02 – Facilities Code List – External Annexure

19 October 2026 – e@syFile Release Notes 8.0.2_419 introduces an updated EMP301 form version.

• • See the Release Notes here.

19 October 2026 – The state provides state warehouses for the safekeeping of goods. These are managed by Customs. The purpose of this list of unentered goods is to notify the importer, exporter and any other person that has interest in the goods that the goods have been taken up into the State warehouse and if they remain unentered they will be disposed in accordance with the provisions of the Customs & Excise Act.

See the latest Customs Weekly List of Unentered Goods here.

16 October 2026 – Rules of the National Assembly

• Publication of Explanatory Summary of the Tax Administration Laws Amendment Bill, 2026

The Minister intends to introduce the following Bill in the National Assembly in the near future.

16 October 2026 – The Guide for Provisional Tax has been updated as follows:

1. In terms of paragraph 19(3), a provisional taxpayer may be asked to justify any estimate made or to furnish full particulars of income, expenditure and/or any other particulars that may be required.
   1. If SARS is not satisfied with the response, the estimate may be increased to an amount which is considered reasonable.
   2. This increase in the estimate by SARS is not subject to objection and appeal.
2. SARS will issue a paragraph 19(3) engagement letter via eFiling and email to notify the taxpayer and request the supporting documents. The requested supporting documents must be uploaded on eFiling or SOQS within 10 business days. Once the submitted supporting documents have been evaluated, a revised estimate could be issued to recalculate your provisional tax liability.

16 October 2026 – Achieving our Vision of a smart, modern SARS with unquestionable integrity that is trusted and admired is of paramount importance. Pivotal to the delivery of our vision are our digital platforms and technology infrastructure. To provide clarity and certainty, make it easy for taxpayers and traders to comply with their obligations and building public trust and confidence, our technology assets must demonstrate the highest levels of availability, robustness and security.

In accordance with our Vision and Strategic Objectives, which include modernising our systems to provide Digital and Streamlined online services, we are hard at work ensuring that our digital platforms and technology infrastructure are available, robust and secure, by performing regular upgrades, enhancements and maintenance.

Considering the above, SARS Digital platform maintenance is scheduled for:

Friday, 16 October 2026 from 18:00 to 23:00.

During this time, you may experience intermittent service interruption on our eFiling, Tax and Customs Digital Platforms.

16 October 2026 – Customs and Excise Act, 1964: Rules amendments notice R8022, as published in Government Gazette 55544 of 16 October 2026, relates to the amendments to rules under sections 19A and 120 – Substitution of petroleum accounts (DAR282)

16 October 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notices R8023, R8024, and R8025, as published in Government Gazette 55544 of 16 October 2026, are now available.

16 October 2026 – The SARS Payment Guide has been amended to include Investec Bank as the designated banking institution for the processing of Global Minimum Tax foreign payments via SWIFT using the prescribed Payment Reference Number (PRN).

16 October 2026 – The SARS 2025/26 Annual Report has been published and is now available on the Annual Reports & Strategic Plans webpage.

The Annual Report presents a comprehensive account of SARS’s performance, achievements, governance, and financial results for the 2025/26 financial year. It highlights the progress made in delivering our mandate, advancing our strategic objectives, and creating value for South Africa.