What’s New at SARS

28 August 2026 – The Guide to the Tax Compliance Status functionality on eFiling was updated to indicate that non-resident directors who make multiple transfers of rental income or director’s fees during the year only need to submit one Approval for International Transfer (AIT) application.  SARS can accept a single annual AIT application based on the estimated annual value of the director’s fees or rental income. For director’s fees, the application must be accompanied by an appointment letter and confirmation from the company that PAYE is being withheld. For rental income, the application must be accompanied by the relevant rental contracts/lease agreements/rental statements, including the duration, rental amounts, and payment frequency. This follows amendments of the Exchange Control Regulation introduced by the South African Reserve Bank (SARB) impacting these applications.

The Guide to the Tax Compliance Status (TCS) functionality on eFiling has been updated accordingly.

28 August 2026 – In this 15th edition of the SMME Connect, SARS reinforces its commitment to make tax compliance simpler and more accessible for small businesses through education and collaboration.

This edition tells the story of SARS meeting SMMEs where they are: in learning spaces, industry platforms and community engagements. It highlights recent taxpayer education initiatives, including International SMME Day 2026, the Manufacturing Indaba and SEZ workshops, where SARS engaged entrepreneurs, manufacturers and SMMEs on tax obligations, digital services, record keeping, Turnover Tax, Tax Compliance Status and voluntary compliance.

Through these engagements, SARS continues to bring tax administration services closer to taxpayers, support business formalisation and empower SMMEs with the knowledge needed to trade, grow and remain compliant. Every engagement is an opportunity to turn information into action and compliance into a business advantage.

28 August 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notices R7864 and R7865, as published in Government Gazette 55269 of 28 August 2026, are now available.

28 August 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, 28 August 2026 from 18h00 to 23h00.

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

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

Up to and including 27 February 2027

• Imposition of provisional payments in relation to anti-dumping duties against the alleged dumping of flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, painted, varnished or coated with plastics, classifiable under tariff subheadings 7210.70.20, 7210.70.30, 7210.70.40 and 7210.70.90 originating in or imported from the Peoples Republic of China (ITAC Report 788)

Effective 28 August 2026

• Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99, to increase the rate of customs duty on sugar from 483.72c/kg to 697.92c/kg as a consequence to the increase of the Dollar Based Reference Price from US$680/ton to US$785/ton (ITAC Report 781)

Publication details will be made available later

27 August 2026 – SARS and the Office of the Tax Ombud will be visiting the Menlyn Shopping Centre in Pretoria to assist taxpayers with tax related matters.

• Venue: Menlyn Shopping Centre, Menlyn, Pretoria (next to Wimpy)
• Date: Friday, 28 August and Saturday, 29 August 2026
• Time: 9:00 to 19:00 (each day)

25 August 2026 – The South African Revenue Service (SARS), through its Customs and Excise division, today intercepted more than 333kg of cocaine during a targeted enforcement operation conducted at OR Tambo International Airport (ORTIA) on a flight arriving from Sao Paulo, Brazil. The cocaine has an estimated street value of R167 million.

The operation was executed simultaneously across three critical points of entry processing, namely aircraft baggage off-loading, passenger arrivals baggage screening, and cargo inspections. The coordinated intervention forms part of SARS’ intensified efforts to combat the illicit movement of narcotics and other prohibited goods through South Africa’s ports of entry.

During baggage screening in the international arrivals hall, Customs officials identified two pieces of luggage containing cocaine. A total of 75 bricks, weighing 83.10kg, were found inside the suitcases. The matter was immediately referred to the South African Police Service (SAPS) for further investigation and forensic processing in line with their mandate.

In a separate development, SARS’ narcotics detector dog, Lagertha, reacted positively to four boxes of unmanifested cargo that had been off-loaded from the same flight. The cargo was found to contain 250kg of cocaine. SAPS forensic specialists were called to the scene to secure and process the evidence. The cocaine discovered in both the passenger baggage and cargo consignments carried similar “Air” branding.

SARS Commissioner Dr Johnstone Makhubu says these latest interceptions highlight the effectiveness of SARS’ integrated enforcement model, which combines intelligence gathering, advanced data analytics, risk profiling, technology, and the vigilance of Customs officials deployed across South Africa’s borders.

“This operation demonstrates that SARS is steadily strengthening its capability to detect and disrupt sophisticated smuggling syndicates. The success of today’s enforcement action is the result of intelligence-led operations, the effective use of data and risk analysis, and the unwavering vigilance and diligence of our Customs officers who work around the clock to protect South Africa’s borders and economy.”

“The coordinated interception of cocaine from both passenger baggage and unmanifested cargo on the same flight reflects the value of integrated enforcement. Every successful seizure helps protect communities from the devastating impact of drug trafficking and reinforces the integrity of legitimate trade. I wish to thank all law enforcement agencies for working together to disrupt this drug trafficking. I also extend our appreciation to our international partners for their cooperation in combating transnational organised crime and safeguard South Africa’s borders.”

For further information, please contact [email protected].

ENDS

25 August 2026 – Value-Added Tax Act, 1991

• Explanatory Memorandum – Amendments to the Regulations issued in terms of Section 74(1) Read with Paragraph (d) of the Definition of “Exported” in Section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991)

25 August 2026 – Value-Added Tax Act, 1991: Publication of regulations R.7847 in Government Gazette 55245 of 25 August 2026 relating to the following:

• Amendments to the regulations issued in terms of section 74(1) read with paragraph of the definition of “exported” in section 1(1) of the Value-Added Tax Act, 1991 (Act no. 89 of 1991)

25 August 2026 – Selected SARS service centres will open on Saturdays to assist taxpayers with filing their Income Tax returns ahead of the Individual Filing Season deadline of 23 October 2026.

The table below provides the details:

Changes: Edenvale Service Centre has been added to the Gauteng schedule.

24 August 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.

21 August 2026 – The August 2026 edition provides taxpayers with practical information to help them stay compliant, meet important filing deadlines, and use SARS services with confidence. It highlights the available payment options, explains key penalties and relief measures, outlines the 2026 Income Tax return filing dates, and shares updates on tax-exempt institutions, Saturday service centre support, and the latest scam alert.

21 August 2026 – In this August 2026 edition we provide taxpayers with practical information to help them stay compliant, meet important filing deadlines, and use SARS services with confidence. It highlights the available payment options, explains key penalties and relief measures, outlines the 2026 Income Tax return filing dates, and shares updates on tax-exempt institutions, Saturday service centre support, and the latest scam alert.

21 August 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:

Saturday, 22 August 2026 from 17h00 to 18h00,

Saturday, 22 August 2026 from 20h00 to 22h00.

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

20 August 2026 – The North West mobile tax unit schedules for September 2026 are now available.

19 August 2026 – Customs and Excise Act, 1964

• Draft amendments to rules under sections 76 and 120(1)(mA) – Liquidation of provisional payments

Due date for comment: 10 September 2026

19 August 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:

Wednesday, 19 August 2026 from 18h00 to 19h00,

Thursday, 20 August 2026 from 18h00 to 19h30.

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

19 August 2026 – Value-Added Tax Act, 1991; Publication of VAT notice 7808 in Government Gazette 55190 of 14 August 2026 relating to the –

• amendment of item no. 412.09/00.00.01.00 in paragraph 8 of Schedule 1 to the Act as a consequence of the amendment of rebate item 412.09/00.00/01.00 in Part 1 of Schedule No. 4 to the Customs and Excise Act, 1964

18 August 2026 – Selected SARS service centres will open on Saturdays to assist taxpayers with filing their Income Tax returns ahead of the Individual Filing Season deadline of 23 October 2026.

The table below provides the details:

Note the changes to the Eastern Cape schedule.

17 August 2026 – SARS aspires for a future in which tax just happens for most of taxpayers by leveraging data and technology. To this end, and pursuant to the VAT Modernisation Discussion Paper of 2023, the South African Revenue Service (SARS) is pleased to release the VAT Modernisation Consultation Paper for public consultation and comment, calling on all impacted and interested stakeholders to contribute to a modern, transparent and efficient VAT administration system in South Africa.

The feedback from the 2023 Discussion Paper on Modernisation has greatly enriched the direction for VAT modernisation and we are thankful to all stakeholders for their valuable inputs. We have incorporated these inputs and made significant progress from the initial position and included the best practices from our peers and multilateral organisations’ consultations. This Consultation Paper therefore embodies a well-researched and inclusive process, reflecting stakeholder comments and proposals, international best practice and continuous refinement of the VAT Modernisation proposals.

The Consultation Paper outlines a proposed Digital VAT Model that brings together e-Invoicing, an Interoperability Framework and e-Reporting to reposition VAT administration for the economy, ease compliance obligations and strengthen oversight. The proposals form part of SARS Modernisation 3.0 and seek to enable the secure, structured and near real time flow of VAT transaction data across the VAT value chain.

The transformation will enable a long-term shift to a digitally driven, transparent and resilient VAT administration. For taxpayers, this delivers a simpler, more predictable experience with reduced effort, increased certainty where “tax just happens”.

SARS Commissioner Dr Johnstone Makhubu said the release of the Consultation Paper marks an important milestone in modernising South Africa’s VAT administration system.

“VAT Modernisation is a major step in reshaping how VAT is administered in South Africa. It seeks to move us from a system that is still too dependent on manual processes and retrospective verification, to one where VAT compliance becomes part of the systems businesses already use every day. It is SARS’s belief that this modernisation of service, will reduce the burden on compliant vendors, strengthen compliance and safeguard the revenue needed to fund South Africa’s development priorities.”

He added that the proposed Digital VAT Model is intended to deliver practical benefits for both SARS and VAT vendors. For SARS, the secure sharing of reliable VAT transactional data is expected to provide clearer visibility over VAT transactions, more accurate and reliable data, stronger risk-based compliance oversight and enhanced ability to detect and respond to fraud and close the VAT compliance gap.

VAT vendors are expected to benefit from a simpler, more predictable compliance experience, lower administrative effort and cost, clearer visibility and faster, more efficient handling of VAT information. The wider economy could also benefit from improved data quality, reduced duplication, trusted digital exchange among businesses, service providers, and SARS, simpler business processes, smoother trade, efforts to narrow the VAT compliance gap, and a more transparent and trusted tax ecosystem.

“We are seeking practical, evidence-based input to ensure that the final approach is practical, implementable and suited to South Africa’s economic realities. When done well and with high-quality stakeholder input, this work can significantly modernise VAT administration for the benefit of vendors, the economy and the fiscus. The long-term vision is a VAT system where tax compliance becomes a seamless part of ordinary business activity. We are, however, clear that this must be developed in consultation with stakeholders so that the final model is secure, inclusive and aligned to South Africa’s needs. The modernisation process marks a paradigm shift in the use of data and advances SARS’s Vision of building a Smart Modern SARS.”

The Consultation Paper emphasises that the proposed Digital VAT Model will be implemented through a phased and consultative approach. Stakeholder feedback will help shape the policy choices, technical design, implementation sequencing, readiness requirements, costs, risks, benefits, governance arrangements, standards and safeguards. This paper is therefore the beginning of a long-term reform of the VAT ecosystem.

SARS calls on all impacted and interested stakeholders to study the Consultation Paper and submit written comments by 16 October 2026.

The Consultation Paper is available on the VAT Modernisation webpage. Comments must be submitted through the response mechanism provided in the Consultation Paper.

For further information, please contact [email protected].

END