What’s New at SARS

4 September 2026 – Customs and Excise Act, 1964: The tariff amendments notice, scheduled for publication in the Government Gazette, relates to the following amendments:

Effective 7 September 2026

Part 1 of Schedule No. 2, by the insertion of various items under item 217.02, in order to impose anti-dumping duties on imports of front windscreens (windshields), classifiable under tariff subheading 8708.22.10, originating in or imported from the People’s Republic of China (ITAC Report 777)

Publication details will be made available later

4 September 2026 – Customs and Excise Act, 1964: Publication details for the following tariff amendments notices are now available:

• R7888, as published in Government Gazette 55338 of 4 September 2026
• R7874 and R7875, as published in Government Gazette 55298 of 4 September 2026

4 September 2026 – The implementation of the China Zero-Tariff Trade Scheme introduces a new Additional Information Code, namely CHN. Traders are required to declare CHN in the Additional Information field. The Additional Information Value field is mandatory and must be completed by the trader.

For VOC submissions, provision has been made for submissions to be accepted before the effective date of 1 May 2026. The implementation date of this agreement should be recorded as 1 May 2025, enabling traders to add the new Additional Information Code and capture the certificate information on processed entries.

SARS will continue to accept entries supported by manual endorsements, including stamped certificates, while service providers implement the required system changes. The grace period for manual endorsements will apply for 30 business days from the date of this publication.

For more information, see the Rules of Origin webpage.

4 September 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, 04 September 2026 from 18h00 to 01h30 Saturday, 05 September 2026,

Saturday, 05 September 2026 from 18h00 to 01h30 Sunday, 06 September 2026.

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

3 September 2026 – Tax Administration Act, 2011

• Quick Guide – Alternative Dispute Resolution (Issue 2)

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

Effective 4 September 2026

• Part 1 of Schedule No. 2, by the insertion of various items under item 213.03 and 217.02, in order to impose anti-dumping duties on imports of windscreens for vehicles and front windscreens (windshields), classifiable under tariff subheadings 7007.21.20 and 8708.22.10 respectively, originating in or imported from Malaysia (ITAC Report 776)

Up to and including 1 May 2027

• Part 3 of Schedule No. 2, by the substitution of various items under item 260.03, in order to include imports originating in or imported from South Korea to be subject to the payment of the safeguard duty of a rate of 11% on certain hot-rolled steel products, classifiable under Chapter 72 (ITAC Minute M04/2026)

With effect from 2 May 2027 up to and including 1 May 2028

• Part 3 of Schedule No. 2, by the substitution of various items under item 260.03, in order to include imports originating in or imported from South Korea to be subject to the payment of the safeguard duty of a rate of 9% on certain hot-rolled steel products, classifiable under Chapter 72 (ITAC Minute M04/2026)

Publication details will be made available later

3 September 2026 – The SARS Third-Party Data Bi-Annual Submission period is now open from 1 September to 31 October 2026. Approved third-party data providers are required to submit taxpayer information for the reporting period ending 31 August 2026.

Third-party data submissions are critical to support tax compliance and enable SARS to pre-populate and automatically assess tax returns. The quality and timeliness of the data submitted contribute to efficient tax administration and a better taxpayer experience.

Submitting entities are encouraged to submit information well before the deadline to support successful processing and compliance with law.

For more information, see the Third-Party Data webpage.

2 September 2026 – Income Tax Act, 1962, and Tax Administration Act, 2011

• SARSTC IT 77406 IT 77357 (IT) [2026] ZATC (24 August 2026)
• SARSTC IT 46503 (ADM) [2026] ZATC JHB (1 June 2026)

Summaries are available on the Tax Court Judgments page

2 September 2026 – SARS’s Voluntary Disclosure Programme (VDP) lets you correct past tax errors.

Come forward voluntarily and you could get:

✅ Relief from penalties.
✅ Protection from criminal prosecution.
✅ Possible interest relief.
✅ Fully compliant tax affairs.

Read our VDP leaflet for more information.

2 September 2026 – Income Tax Act, 1962

• Interpretation Note 146 – Meaning of “Deemed to Be One and the Same Person” For Determining the Entitlement to the Wear-and-Tear Allowance Under an Amalgamation Transaction

2 September 2026 – KZN 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:

KZN service centres: Durban, Newcastle, Pietermaritzburg, Pinetown, Port Shepstone, Richards Bay and Umhlanga.

1 September 2026 – Income Tax Act, 1962

• Interpretation Note 54 (Issue 3) – Deductions Not Allowed – Corrupt Activities, Fines and Penalties, and Fruitless and Wasteful Expenditure

1 September 2026 – Income Tax Act, 1962

• Interpretation Note 54 (Issue 2) – Corrupt Activities, Fines and Penalties

1 September 2026 – Tax Administration Act, 2011

• SARSTC IT 77272 (ADM) [2026] ZATC GQ (11 August 2026)
• SARSTC IT 46515 and VAT 22578 (ADM) [2026] ZATC JHB (4 August 2026)

Summaries are available on the Tax Court Judgments page

31 August 2026 – South Africa recorded a preliminary trade balance surplus of R20.1 billion in July 2026. This surplus was attributable to exports of R194.0 billion and imports of R173.8 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN).

See the full Media Release here.

Visit the Trade Statistics webpage.

31 August 2026 – The South African Revenue Service (SARS) is committed to enabling government to build a capable state to advance the wellbeing of all South Africans. Employers play a vital role in this effort. Your commitment to tax compliance directly supports the country’s economic development and growth.

As we approach the Employer Interim Reconciliation period, SARS is dedicated to providing clarity and certainty to make it easier for employers to meet their obligations. This letter highlights the key requirements, submission channels and system changes for the 2026 interim reconciliation period.

Employer Interim Reconciliation Declarations

The Employer Interim Reconciliation submission period is from 21 September to 31 October 2026. During this time, all employers must reconcile their declarations for the first six months of the reconciliation year, 1 March 2026 to 31 August 2026, and submit their EMP501 on eFiling or e@syFile™ Employer. Employers with fewer than 50 employees may use eFiling.

To submit a correct and complete reconciliation, your EMP501 must reflect:

• Reconciled PAYE, UIF and SDL Values: Matching your previously submitted EMP201 returns. Where these values differ from the interim IRP5/IT3(a) certificates generated, employers must amend the prepopulated figures to the correct amounts;
• Actual Payments Made: Payments during the period, excluding any penalties and interest; and
• Accurate Payroll and Employee Information: Payroll information, employees’ tax reference numbers, and the IRP5/IT3(a) tax certificates for the period 1 March 2026 to 31 August 2026.

Key Changes for 2026

• Updated e@syFile™ Employer release: SARS plans to release the updated e@syFile™ Employer build for the Employer Interim Reconciliation in mid-September 2026. Employers must ensure that they download and use the latest version once it is formally released.
• Business Requirements Specification (BRS): The Business Requirements Specification, SARS_PAYE_BRS – PAYE Employer Reconciliation V25.3.0, for the Employer Interim Reconciliation submission period 2026-08, is available on the SARS website. Employers and payroll administrators are encouraged to review the updated BRS to ensure that payroll systems and submissions align with the latest requirements.
• Income Tax registration support: The updated BRS includes a new source code for ITREG to help mitigate duplicate Income Tax registration for employees.
• Validation and source code updates: Minor amendments have been made to source code validations and descriptions. Employers and payroll administrators should review these changes before preparing their interim reconciliation submissions.

Income Tax Numbers Remain Mandatory

Income Tax numbers have been strictly enforced in e@syFile™ Employer and eFiling since the February 2026 employer Filing Season. Employers must ensure that all employees have valid Income Tax numbers before submitting their reconciliation. Missing or invalid Income Tax numbers may delay processing and may result in EMP501 submissions being rejected.

To register or retrieve Income Tax numbers:

• Employers: Use the ITREG/BundleReg process on eFiling or e@syFile™, the Tax Reference Number Enquiry Service on eFiling, or visit a SARS Service Centre, with an appointment, to register or request employees’ numbers.
• Employees: Individuals can register or retrieve their own tax numbers on the SARS website under the Individuals section.

Submission Channels

Employers can submit their EMP501 declarations and employee tax certificates through the following channels:

• e@syFile™ Employer – Available to all employers and can be used regardless of the number of employee tax certificates being submitted.
• SARS eFiling – Employers can submit through eFiling, subject to a maximum of 50 IRP5/IT3(a) certificates per submission.
• As an exception, employers with 5 or fewer certificates who are unable to submit via eFiling or e@syFile™ Employer may book an appointment and visit a SARS Service Centre for assistance with their submission.

Accuracy and Timely Filing is Critical

By submitting accurate declarations on time, employers can enjoy a smoother reconciliation process while avoiding unnecessary penalties, interest, and additional administrative work.

• Incorrect calculation of the monthly PAYE liability may result in penalties and interest. This includes corrections made on the EMP501 reconciliation, because any shortfall is attributed to the last month of the reconciliation period.
• Employers must submit an accurate EMP501 using e@syFile™ Employer or SARS eFiling by 31 October 2026 to avoid late-submission penalties.

Consequences of non-compliance

Failure to comply with reconciliation requirements carries serious consequences:

• Penalties: Late submission of an EMP501 will result in administrative penalties equal to 1% of your annual PAYE This penalty increases by 1% for every month the return remains outstanding, up to a maximum of 10%.
• Forfeiture of ETI: ETI employers with unused ETI will forfeit the ETI for non-submission or where the employer has a non-compliant status.
• Fines and Imprisonment: Employers who wilfully or negligently fail to submit EMP201 or EMP501 returns will be guilty of an offence. Upon conviction, they will be liable for a fine or imprisonment for up to two years.

What Constitutes a Criminal Offence?

Employers may face a fine or imprisonment for up to two years if they:

• Fail to deduct employees’ tax, PAYE, from remuneration or fail to pay the deducted tax to SARS within the prescribed period;
• Do not deliver IRP5 or IT3(a) certificates to employees or former employees within the prescribed deadlines; or
• Use employees’ deducted tax for purposes other than paying the correct amount to SARS.

Remember to Check Your Submission Status

After submitting an EMP501, employers should regularly monitor the status of their submission and review the PAYE Dashboard to ensure everything was processed correctly. Taking this simple step provides peace of mind and helps confirm that no outstanding obligations remain.

More Information

For more information about completing manual certificates, employers can go to the e@syFile™ Employer User Guide or access the Step-by-Step Guide to the Employer Reconciliation Process.

31 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.

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.