What’s New at SARS

Customs Weekly List of Unentered Goods now available

30 March 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.

Legal Counsel – Secondary Publication – Public Notices 2026

27 March 2026 – Tax Administration Act, 2011

  •  Public Notice – Listing incidences of non-compliance that are subject to a fixed amount penalty in accordance with section 210(2) and 211

Experience the SARS Exhibition at the Rand Show 2026

27 March 2026 – SARS is live at the Rand Show for five days! Visit the SARS stand at Rand Show 2026 in Hall 5, Johannesburg Expo Centre NASREC from 2–6 April to experience our digital service channels and receive expert tax support. Get assistance with eFiling, presentations on customs online traveller declaration, and compliance, plus enjoy demos, interactive activities, tax tips, and giveaways—all designed to make tax easier for South Africans. Discover more about Excise services, and see how SARS is making tax smart, simple, and user-friendly for everyone.

For updates, follow us on X, LinkedIn, Facebook, and WhatsApp.

#SARSAtYourService #SARSAtRandShow2026 #TaxMadeEasy

Legal Counsel – Secondary Legislation – Tariff Amendments 2026

27 March 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notices R7301, R7302, R7303, R7304, R7297, R7298, R7299 and R7300, as published in Government Gazette 54412 of 27 March 2026, are now available.

Employer Annual Reconciliation (EMP501): 1 April–31 May 2026

27 March 2026 – The Employer Annual Declaration season runs from 1 April to 31 May 2026. During this time, employers are legally required to submit their EMP501 reconciliation with accurate and up-to-date payroll and tax information for their employees, including valid Income Tax Reference Numbers where applicable.

This information plays a key role in employee tax assessments, including Auto Assessments and pre-populated Income Tax Returns (ITR12). Submitting incorrect or incomplete details — or missing the deadline — can result in:

  • delays,
  • additional rework,
  • employer penalties, and
  • unexpected tax outcomes for employees.

Extra Support for Employers in 2026

To make compliance easier and help improve submission quality, SARS is rolling out technical clinics in 2026. These clinics offer practical, hands-on guidance to help employers and third-party data providers:

  • avoid common errors before submitting the reconciliation,
  • improve data quality, and
  • reduce the need for rework.

SARS will also be hosting live Q&A sessions on social media during the Employer Filing Season. These sessions give employers a chance to ask questions and get clarity in real time.

More information on dates, topics, and how to take part will be shared soon. Employers are encouraged to stay up to date by following official SARS communication channels.

For more detail, visit the Pay-As-You-Earn webpage.

Legal Counsel – Secondary Legislation – Tariff Amendments 2026

26 March 2026 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments:

Schedule No. 1 to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (SADC-EU EPA)

  • With retrospective effect from 1 September 2025 up to and including 31 December 2025
  • With retrospective effect from 1 January 2026

Schedule No. 1 to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (SACUM-UK EPA)

  • With retrospective effect from 1 September 2025 up to and including 31 December 2025
  • With retrospective effect from 1 January 2026

Budget proposals

  • With retrospective effect from 1 January 2026
    • Part 3F of Schedule No. 1, by an increase of R72 per tonne in the rate of environmental levy on carbon dioxide equivalent from R236 to R308 per tonne to give effect to the Budget proposals announced by the Minister of Finance on 25 February 2026
  • With effect from 1 April 2026
    • Part 5A of Schedule No. 1, to provide for:
      • an increase of 9c/li in the rate of the general fuel levy from 401c/li to 410c/li on petrol and an increase of 8c/li from 385c/li to 393c/li on diesel;
      • the substitution to Note 8; and
      • an increase of 5c/li in the carbon fuel levy from 14c/li to 19c/li for petrol and an increase of 6c/li from 17c/li to 23c/li for diesel, respectively,

in order to give effect to the Budget proposals announced by the Minister of Finance on 25 February 2026

    • Part 5B of Schedule No. 1, by an increase of 7c/li in the RAF levy from 218c/li to 225c/li on both petrol and diesel, to give effect to the Budget proposals announced by the Minister of Finance on 25 February 2026
    • Part 3 of Schedule No. 6, as a consequence of the increase in the general fuel levy and RAF levy as announced by the Minister of Finance in his budget speech of 25 February 2026; the diesel refund provisions are adjusted accordingly

Publication details will be made available later

Update on the modernisation of the Diesel Refunds System

25 March 2026 – Following the earlier communication dated 12 December 2025 (reference number 7/6/1/1/2/PQ/DRS/2025/Dec-1), SARS informs stakeholders that the new Diesel Refund Registration System will open later than initially communicated. Although good progress has been made in developing the modernised system, additional time is required to pilot and test the system to ensure it is stable, secure, and functional.

For more information see the letter to external stakeholders.

Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

24 March 2026 – Income Tax Act, 1962

Due date for comment: 8 May 2026

Western Cape Mobile Tax Unit Schedules for April 2026

24 March 2026 – The Western Cape mobile tax unit schedules for April 2026 are now available.

Announcement of the Preliminary Revenue Collection Results for the 2025/26 Financial Year

23 March 2026 —The South African Revenue Service (SARS) Commissioner, Mr Edward Kieswetter, will announce the preliminary revenue collection figures for the 2025/26 financial year on Wednesday, 1 April 2026, at 14:00.

All media representatives are cordially invited to attend:

  • Date: 1 April 2026
  • Media Arrival: 12:00 pm – 12:50 pm
  • Media Lock-Up: 12:50 pm – 1:50 pm
  • Commissioner’s Presentation: 2:00 pm – 3:30 pm
  • Venue: Hilton House, Brooklyn Bridge, 570 Fehrsen Street, Brooklyn, Pretoria

Journalists interested in participating in the media lock-up are requested to confirm attendance by close of business on 26 March 2026 due to limited space.

For further media enquiries, please contact [email protected].

 

Customs Weekly List of Unentered Goods now available

23 March 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.

Customs – Registration, Licensing and Accreditation

20 March 2026 – The facility codes used in Box 30 on the Goods Declaration has been updated to include details of the new depot for AGL Terminals located in Cape Town.

This addition enables Customs to transmit electronic messages communicating the status of the consignment to these facilities.

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

What does the 2026 Budget mean for YOU?

20 March 2026 – We answer the most common tax questions. From VAT threshold changes to Personal Income Tax changes to Capital Tax Gains changes and more. 

See our Frequently Asked Questions on Budget 2026.

 

Legal Counsel – Secondary Legislation – Tariff Amendments 2026

19 March 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notice R7243 and R7244, as published in Government Gazette 54351 of 19 March 2026, are now available.

Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

19 March 2026 – Customs and Excise Act, 1964

Due date for comment: 3 April 2026

Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

19 March 2026 – Customs and Excise Act, 1964

Due date for comment: 10 April 2026

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