What’s New at SARS

24 November 2025 – 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.

21 November 2025 – Income Tax Act, 1962

• Table 3 – Rates at which interest-free or low interest loans are subject to income tax

21 November 2025 – SARS wishes to announce an important change regarding the processing of eCommerce import declarations by SARS. This measure is designed to ensure compliance with customs legislation, prevent misuse of the simplified import process, and support efficient processing at Compliance Centres.

Therefore, effective from 18h00 on 20 November 2025, SARS implemented a new automated validation and rejection rule for import declarations submitted by private individuals using Customs Code 70707070. If the cumulative value of imports under this code exceeds R150,000 per calendar year, any further declarations will be automatically rejected.

Key Points:

• Private individuals may import goods using Customs Code 70707070 up to a total value of R150,000 per year.
• Once this threshold is reached, additional declarations under this code will be rejected by the system.
• The individual must first apply electronically for a formal Customs Code and thereafter submit a new declaration for the affected shipment.

For more information, see the letter to stakeholders.

20 November 2025 – In this issue, we provide essential updates to help you navigate the months ahead. You will find important reminders about the trust tax-return deadline (ITR12T submissions are due by 19 January 2026) and the upcoming second provisional tax payment on 28 February 2026. We also introduce a streamlined, biometric-enabled process for updating your eFiling security contact details — ideal for those experiencing challenges with OTPs.

This edition covers the latest e@syFile™ Employer release notes, new VAT regulations for foreign suppliers, changes to third-party appointments for admin penalties, and updated requirements for section 18A receipts. You will also find a video on managing outstanding tax debt, as well as news on South Africa’s exit from the FATF grey list — a significant achievement for our financial system. Finally, we provide links to the latest SARS annual and strategic reports for those interested in a deeper understanding of recent developments.

20 November 2025 – In this issue, we provide essential updates to help you navigate the months ahead. You will find important reminders about the trust tax-return deadline (ITR12T submissions are due by 19 January 2026) and the upcoming second provisional tax payment on 28 February 2026. We also introduce a streamlined, biometric-enabled process for updating your eFiling security contact details — ideal for those experiencing challenges with OTPs.

This edition also covers the latest e@syFile™ Employer release notes, new VAT regulations for foreign suppliers, changes to third-party appointments for admin penalties, and updated requirements for section 18A receipts. You will also find a video on managing outstanding tax debt, as well as news on South Africa’s exit from the FATF grey list — a significant achievement for our financial system. Finally, we provide links to the latest SARS annual and strategic reports for those interested in a deeper understanding of recent developments.

20 November 2025 – 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 we create further stability within the Customs space, performing regular upgrades, enhancements and maintenance.

Please be advised of a major intervention intended to support long-term health and resilience in a never-evolving environment which will require significant scheduled system downtime this coming weekend to implement a required upgrade to our core environment for Tax and Customs.

Considering the above, SARS Digital platform maintenance is scheduled for:
Friday, 21 November2025 from 18h00 to Sunday, 23 November 2025 13h00.

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

20 November 2025 – Customs and Excise Act, 1964

• Draft amendments to Part 1 of Schedule No. 1

Due date for comment: 5 December 2025

19 November 2025 – SARS reminds employers to start preparing for the 2026 Employer Filing Season. From February 2026, employers will not be able to submit PAYE reconciliations without valid Income Tax Reference Numbers for employees who are required to register in terms of section 67 of the Income Tax Act.

Previously, missing numbers triggered warnings in e@syFile™, allowing time for corrections. This grace period ends with the 2026 season. Reconciliations without valid Income Tax Numbers will be rejected and non-compliance will result in administrative penalties.

How employers can register employees:

• e@syFile™ Employer – Individual registration (ITREG) or bulk registration (BundleReg)
• eFiling – Up to 200 employees per batch
• TRN Enquiry Services – Check or request Income Tax Numbers via eFiling
• Manual registration – At a SARS branch (appointment required)

How employees can register themselves:

• SARS eFiling – Online self-registration
• SOQS – SARS Online Query System
• WhatsApp – Save 0800 11 7277 and send “Hi”
• USSD – Dial 1347277#

Start preparing now to avoid last-minute challenges and penalties.

18 November 2025 – In this latest issue we help you understand your tax responsibilities, share tips on how to stay tax compliant and discuss the prescribed deadline for filing an objection.

18 November 2025 – Publication of the following Binding Private Rulings:

• Binding Private Ruling 420 – Application of section 8EA(3)
• Binding Private Ruling 419 – Corporate restructuring – Amalgamation transaction
• Binding Private Ruling 418 – Asset-for-share transfer involving close corporation

18 November 2025 – Income Tax Act, 1962

• Draft Interpretation Note – The meaning of “deemed to be one and the same person” for determining the entitlement to the wear-and-tear allowance under an amalgamation transaction

Due date for comment: 9 January 2026

18 November 2025 – The e@syFile™ Employer version 8.0.1_329 release notes specify the following changes:

• • Correction made to Source Code 3696 (Non-Taxable Income) to align with SARS PAYE BRS.
  • Correction made to the ETV report available on the backend, but it is not available to download.
  • Correction made to ETI Utilised to allow maximum allowable amounts.
  • Correction made to EMP501 Submission Comparison Result screen to compare liability values for PAYE, SDL, UIF, ETI Calculated and ETI Utilised from March to February.

See more detail in the release notes.

18 November 2025 – As part of the modernisation efforts, SARS is automating the AfCFTA agreement for SARS Customs & Excise clients. SARS published the necessary legal instruments on 26 January 2024, and trade began on 31 January 2024 for the approved published tariff offers to and from countries such as Algeria, Cameroon, Egypt, Ghana, Kenya, Rwanda, and Tunisia. Trading with SADC countries takes place under the SADC Trade Protocol. Traders must be registered with SARS as exporters or producers before being allowed to trade under AfCFTA, and this registration process previously required manual submission.

From 1 November 2025, traders can submit applications for the following client types under the AfCFTA agreement through the RLA system:

• Exporter in terms of AfCFTA
• Approved Exporter in terms of AfCFTA
• Producer in terms of AfCFTA

For more information, see the letter to Trade and the presentation.

17 November 2025 – Celebrate Global Entrepreneurship Week 2025 from 17 – 23 November! This year, under the theme Together We Build, SARS honours South Africa’s small, medium, and micro enterprises (SMMEs) and their vital role in driving innovation, economic growth, and job creation. Join us in recognising the inspiring entrepreneurs who are building a brighter future for our communities.

Throughout the week, we will highlight the importance of tax compliance as the foundation for sustainable businesses and thriving communities.

See this week’s schedule here. 

17 November 2025 – 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.

17 November 2025 – Income Tax Act, 1962

• Binding Private Ruling 417 – Distribution of funds in the furtherance of objectives

17 November 2025 – SARS invites media representatives to attend the opening ceremony of the Organisation for Economic Co-operation and Development (OECD) 18^th Forum on Tax Administration (FTA) Plenary. This annual event brings together over 50 tax commissioners and senior officials from around the world. It serves as a platform for collaboration, sharing of best practices, and addressing global challenges in tax administration. The Forum also strengthens international cooperation in areas such as tax transparency, compliance, and enforcement.

All accredited media representatives are invited to attend.

Date: 18 November 2025

Time:  09:00

Venue: No. 4 Energy Lane, Bridgeways Precinct Century City, 7441, Cape Town

Speakers: Mr Bob Hamilton, Chair, Forum on Tax Administration; Ms. Manal Corwin, Director, Centre for Tax Policy and Administration, OECD; Mr. Edward Kieswetter, Commissioner, South African Revenue Service.

Journalists interested in attending the opening ceremony are requested to confirm their attendance by emailing [email protected] no later than close of business on 17 November 2025, as space is limited.

The opening session will be open to the public via a livestream: https://www.youtube.com/live/HyY6hR_uDn0.

14 November 2025 – The Prohibited and Restricted Imports and Exports list has been updated.

• • Tariff headings 7102; 7104 and 7105, for both Imports and Exports were amended.

14 November 2025 – Customs and Excise Act, 1964: Draft amendments to rules, and schedule:

• Draft amendments to rules under sections 75 and 120 – Diesel refund registrations
  • Form RAVDSL – Registration, Amendments and Verification Diesel Refunds
• Draft amendments to Part 3 of Schedule No. 6

Due date for comment: 5 December 2025

14 November 2025 – 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, 14 November 2025 from 18h00 to 22h00.

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