What’s New at SARS

14 September 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.

14 September 2026 – The South African Revenue Service (SARS) today outlined its vision for the next era of tax administration. The organisation is placing trust, institutional capability, modernisation, and stakeholder partnership at the centre of its strategy to strengthen compliance and support South Africa’s fiscal future. The vision of A Smart Modern SARS with unquestionable integrity admired by all was re-emphasised by Dr Johnstone Makhubu, SARS Commissioner, during his keynote address at the 13^th Annual Tax Indaba in Sandton.

Speaking under the theme, “SARS and the Next Era of Tax Administration”, Commissioner Makhubu said revenue collection remains SARS’s mandate, but that long-term success depends on building a trusted, capable, and sustainable institution that makes compliance easier, resolves non-compliance effectively, and responds to the changing needs of taxpayers and traders.

Commissioner Makhubu emphasised that SARS’s success cannot be measured by revenue performance alone. “Revenue sustainability is not only about what is collected, but also how it is collected. It is anchored in the trust, capability, and service that make sustainable revenue possible. A revenue administration must be judged not only by what it collects, but by how it treats taxpayers, how it conducts itself, and whether it earns the confidence of the people it serves.”

Stakeholder Expectations and Future Readiness

The address follows an extensive stakeholder-listening process undertaken during the Commissioner’s first months in office. While this process is ongoing, engagements with taxpayers, tax practitioners, business associations, government stakeholders, international partners, and SARS employees have highlighted four consistent expectations: fairness, professionalism, responsiveness, and impactful partnership.

Commissioner Makhubu noted that South Africa’s tax-administration system remains stable and resilient but cautioned that future success must be actively secured.

“Leadership is not about celebrating today’s performance, but about identifying tomorrow’s risks and acting before they become constraints. SARS’s responsibility is to prepare for the future before the future arrives.”

Strategic Priorities for the Next Era

The presentation highlighted SARS’s progress in recent years, including growth in revenue collection, taxpayer trust, voluntary compliance, service delivery, and employee engagement. Commissioner Makhubu said these gains provide a platform for SARS to pursue a more ambitious agenda focused on accelerating modernisation while getting basics right and strengthening institutional fundamentals.

The strategy is partly anchored in four priorities: capable and ethical employees; accelerated modernisation; sustainable funding; and stronger relationships across the tax ecosystem.

Another key priority for SARS is tackling the illicit economy. Through the whole-of-government approach led by the President’s National Illicit Economy Disruption Programme, SARS aims to disrupt illicit activities that undermine fair competition, threaten jobs, and weaken economic growth. The organisation is using technology and coordinated enforcement to strengthen its response to fraud, tax evasion, and cross-border syndicated financial crime.

Modernisation 3.0

At the centre of this agenda is SARS Modernisation 3.0, which seeks to build an intelligent tax and customs administration platform powered by data, automation, and artificial intelligence, while upholding strong governance and public accountability. Key initiatives include VAT, customs and excise modernisation, intelligent case management, digital identity capabilities, and the use of AI to improve routine processes and service delivery.

While noting the importance of technology and adapting to changing demands, Commissioner Makhubu stressed that technology is not a substitute for people, but a tool to improve outcomes for taxpayers, traders, and SARS employees.

“The future of tax administration is not people versus technology, but it is people and technology working together to make compliance easier, services faster, and enforcement more precise. Technology must strengthen human capability, not replace it.”

The Commissioner also outlined SARS’s long-term ambition of creating an environment in which compliance becomes increasingly embedded in economic activity through digital systems, trusted data, and real-time interactions.

“Our goal is simple: compliance should become the natural outcome of participating in the economy. The easier we make it for honest taxpayers to meet their obligations, the more effectively we can focus on those who deliberately choose not to comply. We want compliance just to happen.”

Partnership with Tax Practitioners

Addressing tax practitioners directly, Commissioner Makhubu called for a new partnership built on shared responsibility for the integrity of the tax system. “The relationship between SARS and tax practitioners must evolve beyond transactions and disputes. We share a common responsibility to protect the integrity of the tax system, improve the taxpayer experience, and strengthen confidence in the rule of law”.

The Commissioner said that the next chapter of SARS must be visible in the experience of taxpayers and traders through better service, clearer processes, faster resolution of legitimate matters, and closer engagement with stakeholders. SARS will continue to use platforms such as Tax Indaba to exchange ideas, hear concerns, and work with stakeholders to improve tax administration.

Conclusion

Concluding his address, Commissioner Makhubu said that South Africa’s fiscal future depends on a trusted tax administration supported by capable people, intelligent systems, sustainable investment, and strong partnerships.

“Revenue is our mandate, but trust is our license to operate. […] Together, we can build a tax administration that serves the country not only today, but for generations to come.”

The Tax Indaba, hosted by the South African Institute of Taxation at The Capital on the Park in Sandton, brings together stakeholders from across the tax profession to examine South Africa’s fiscal position, developments in tax administration, and the role of technology in building a future-ready tax system. The three-day 2026 event is being held under the theme, “From Constraint to Capacity: Turning Fiscal Space into Sustainable Reform”.

For further information, please contact [email protected].

11 September 2026 – Income Tax Act, 1962

• SARSTC IT 46306 (IT) [2026] ZATC CPT (13 April 2026)

Capital gain tax (CGT) on transfer or migration of shares in a trust to non-resident trust: Whether the Appellant has met the burden of proving that SARS was not entitled to assess it for CGT in relation to a disposal of assets which occurred in the 2018 year of assessment – whether the Appellant is entitled to a remission of interest imposed in terms of the Income Tax Act, 1962 (the Act) – whether the appellant is entitled to a remission of penalties imposed in terms of the Act; and whether SARS is correct in imposing an understatement penalty of 10% on the levying of CGT on the disposal in question.

11 September 2026 – SARS invites diesel-refund users, diesel sellers, fuel suppliers, contractors, intermediaries, and tax practitioners to a webinar on 18 September 2026 on the release of the Diesel Refund Registration Programme.

The release is planned for 18 September 2026. It introduces the Diesel User Dashboard capability and completes the end-to-end registration solution. The webinar will explain the changes, who is affected, and the steps stakeholders should take to prepare.

Key Changes

• Diesel Refund registration is moving from a VAT-linked model to a dedicated Diesel Refund Registration System on eFiling.
• Existing diesel-refund users must register on the new solution. Registration is not automatic.
• Diesel sellers must register so that diesel-refund users can create and manage seller relationships electronically.
• A dedicated dashboard will provide visibility of applications, registrations, and seller relationships.

What You Need to Do

• Diesel-refund users/buyers: Prepare to register through eFiling; ensure your SARS legal-entity profile is valid and confirmed; gather business-activity information; and be ready to create seller relationships.
• Diesel seller: Register as a diesel seller and ensure your details are accurate so users can establish and validate relationships with you.

What the Webinar Will Cover

• The purpose and phased implementation of the Diesel Refund Registration Programme.
• Registration requirements for diesel-refund users and diesel sellers.
• How electronic diesel seller and user relationships work together.
• Steps to prepare, including legal-entity profile readiness and required business information.
• The dedicated dashboard, available support, and a live question-and-answer session.

Webinar Details

• Date: Friday, 18 September 2026
• Time: 11:00–13:00 South African time
• Platforms: Zoom and YouTube
• Zoom registration: https://sars-gov-za.zoom.us/webinar/register/WN_q60T1YehTuaSzB6Gs0Snqg
• Passcode: 018641
• YouTube: https://youtube.com/live/PRiWFGAqzkI?feature=share

Register in advance using the Zoom link above. After registering, you will receive a confirmation email with information on how to join the webinar.

We look forward to your participation as we work together to build a Smarter, Safer, and More Connected Excise Environment.

The webinar will also be recorded and published afterwards on the SARS TV YouTube channel.

11 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, 11 September 2026 from 18h00 to 21h00.

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

Responses (CUSRES messages) to transactions submitted during this time will be delayed, however, arrival and exit management functions are available at land border posts for all released declarations and manifests.

Stakeholders are therefore urged to submit all Goods Declarations (bills of entry) and Road Manifest, especially those deemed priority, by Friday, 11 September 2026 @ 17h00.

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

• R7904, as published in Government Gazette 55355 of 11 September 2026
• R7903, as published in Government Gazette 55355 of 11 September 2026
• R7902, as published in Government Gazette 55355 of 11 September 2026

11 September 2026 – Customs and Excise Act, 1964: Publication of rules amendments notices R7900 and R7901 in Government Gazette 55355 of 11 September 2026, relate to the following:

• Amendments to rules under sections 54F and 120 in relation to electricity levy (DAR278)
• Amendment to rules under sections 40 and 41 in relation to transfer pricing adjustments where customs value declared is affected (DAR279)

10 September 2026 – The Mpumalanga mobile tax unit schedules for October and November 2026 are now available.

10 September 2026 – The Prohibited and Restricted Imports and Exports list was updated.

Please note that the National Department of Health requires human remains to be included on the P&R list for import, export, and transit purposes.

The following requirements should be noted:

1. A valid Human Remains Import, Export, or Transit Permit issued by the National Department of Health is required for every consignment of human remains.  Any accompanying health documentation required by DOH (ID or Passport of the deceased, and next of kin, death certificate, BI1663,  burial, removal, cremation documentation, infectious or non-infectious certificate, embalming certificate, Certificate of Competency, Letter from the Embassy, and A formal application letter to the DG of Health for the Permits, and any other documentation where applicable)
2. All human remains must be detained for Port Health (Border Management Authority) and should be inspected upon arrival, departure, or transit to ensure compliance with the conditions stipulated in the permit.
3. Clearance will only be granted once compliance with all permit conditions and applicable health requirements has been verified.

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

With retrospective effect from 1 January 2026

• Part 3B of Schedule No. 1, in order to repeal the environmental levy on electricity generated in the Republic; and
• Part 4 of Schedule No. 6, by the insertion of rebate item 681.08/000.00/07.00 to provide for a refund provision of the environmental levy paid on electricity generated in the Republic

With retrospective effect from 19 March 2026

• Part 1 of Schedule No. 2, by the substitution of various items under item 215.02, in order to list the rebate items intended to be excluded from the applicable anti-dumping duties on I and H sections of iron or non-alloy steel, not further worked than hot rolled, hot drawn, or extruded (excluding H sections of a height greater than 200 mm) and other angles and shapes of iron or non-alloy steel, of a height of 80 mm or more not further worked than hot rolled, hot drawn, or extruded, classifiable in tariff subheadings 7216.32 and 7216.33 originating in or imported from the People’s Republic of China and the Kingdom of Thailand (ITAC Revised Minute M01/2026)

Publication details will be made available later

10 September 2026 – Customs and Excise Act, 1964: Publication of rules amendments notice, scheduled for publication in the Government Gazette, relates to the following:

• Amendments to rules under sections 54F and 120 in relation to electricity levy (DAR278)

9 September 2026 – Income Tax Act, 1962: Average Exchange Rates

• Table A – A list of the average exchange rates of selected currencies for a year of assessment as from December 2003
• Table B – A list of the monthly average exchange rates to assist a person whose year of assessment is shorter or longer than 12 months

8 September 2026 – In the September 2026 issue we take a look at the increased registration threshold, schools exiting the VAT system, recent amendments, draft amendments and more.

8 September 2026 – SARS is modernising its services to make it easier for taxpayers to meet their obligations and to support voluntary compliance. As part of this commitment, SARS will update the trust income-tax return process for the 2026 tax season.

Key Dates for Trust Tax Matters

• 31 August 2026: first provisional tax payment for the 2027 assessment year.
• 19 September 2026: opening date for Income Tax Return for Trusts (ITR12T) submissions.
• 30 September 2026: deadline for IT3(t) return submissions.
• 30 September 2026: top-up provisional-tax payment for the 2026 assessment year.
• 22 January 2027: final deadline for provisional and non-provisional trust tax return (ITR12T) submissions.
• 28 February 2027: second provisional tax payment for the 2027 assessment year.

The appointed representative taxpayer (trustee or tax practitioner) must submit the ITR12T annually within the prescribed trust-return filing period through SARS eFiling.

Click here for an overview of important updates for the 2026 Trust Income Tax Season.

7 September 2026 – Customs and Excise Act, 1964: The tariff amendments notice R7889, as published in Government Gazette 55342 of 7 September 2026, relates to the following amendments:

• 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)

7 September 2026 – Customs and Excise Act, 1964: Draft amendments to forms for Comment:

• DA 159 – Petroleum Products: Account for Special Storage Warehouse
• DA 160 – Petroleum Products: Account for Manufacturing Warehouse

Due date for comment: 21 September 2026

7 September 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.

7 September 2026 — The South African Revenue Service (SARS) confirms that filing season for Trusts is scheduled to open on 19 September 2026. Per the Government Gazette, the closing date for Trusts to file is 22 January 2027 for both provisional and non-provisional trust taxpayers. Trustees and registered representatives should file the Income Tax Return for Trusts (ITR12T) in this period.

All registered resident Trusts and qualifying non-resident trusts that are required to submit returns in terms of the annual public notice must submit an ITR12T.

Registration with SARS is a prerequisite for filing. Any Trust must be registered for Income Tax within 21 days of registering with the Master of the High Court.  There are Trusts that are not registered. Trustees are encouraged to ensure that all qualifying Trusts are appropriately registered and meet their filing obligations. SARS is making it easy and simple to register by providing an easy digital solution for Trusts to register for income tax via the SARS Online Query System which is accessible on the SARS website.

Registration can also be done at a SARS branch after making an eBooking appointment via the SARS website.  A list of documents required for registering a trust for income tax may be found on the SARS website. SARS is currently identifying trusts that should be registered and ensuring that qualifying trusts are brought into the tax net.

This filing season coincides with the introduction of SARS’s administrative non-compliance penalty framework in respect of Trust-filing obligations. Trust taxpayers may be pleased to know that the ITR12T Trust income tax return has been enhanced to make it easier to comply with trust obligations and avoid administrative penalties for late or non-submission. These enhancements include:

• Income, vested amounts and certain expense information has been pre-populated with IT3(t) data to reduce duplication and improve accuracy.
• Beneficiary schedules on the ITR12T are also pre-populated using IT3(t) third-party data.
• Beneficial ownership founder questions will be enhanced to cater for cases where the founder is a legal entity that no longer exists, in addition to deceased natural persons
• Tax practitioner contact details is now a mandatory field which will facilitate effective communication.

When a Trust has effectively ceased to operate and has been terminated in accordance with the Trust instrument and applicable law, Trustees should take the necessary steps to deregister the Trust with both the Master of the High Court (Master) and SARS.

At this point, it must be noted that deregistration with the Master does not automatically mean deregistration with SARS. After termination with the Master, the Trust must deregister with SARS by submitting a deregistration request, together with the required supporting documents, via email at [email protected] or through a SARS branch by booking an appointment.

Submission of Nil Returns and Assessed-Loss Positions: A Focus Area for SARS

This filing season, SARS will prioritise identifying, analysing, and resolving disparities detected in the submission of nil returns and assessed-loss positions. This focus aims to improve compliance and reporting accuracy by all Trusts. There appears to be a misconception amongst Trust taxpayers that passive Trusts are not actively used in the production of income, and thus nil returns are filed for such trusts. The existence of passive assets does not relieve a Trust from the obligation to disclose its assets, liabilities, and all relevant financial information.

Taxpayers are reminded that all assets, including “dormant” or passive assets, must be disclosed. In addition, all income and expenditure relating to such assets — for example, a holiday home or immovable property and the upkeep of such property — must be accurately declared.

Trusts reporting nil returns or assessed-loss positions should base these positions on the complete disclosure of the trust’s assets, income, expenditure, and liabilities. Nil returns or assessed-loss positions must be fully supported by the Trust’s records and underlying circumstances.

Trustees Remain Liable for a Trust’s Tax Affairs

SARS emphasises that the responsibility for obtaining, maintaining, and updating accurate Trust information rests exclusively with the Trustees. The Trust Property Control Act No. 57 of 1988 (TPCA) mandates Trustees to act with care, diligence, and skill in managing Trust affairs. In addition, the “joint action rule” requires co-Trustees to act collectively in the administration of a Trust. Although trustees may delegate certain functions, they retain ultimate responsibility and accountability. The TPCA limits the effectiveness of provisions that seek to exempt Trustees from liability in circumstances prescribed by law.

Trustees may appoint a tax practitioner to help administer the Trust and the fulfil its obligations. However, the Trustees remain legally liable and responsible for the Trust’s tax compliance in the eyes of the law. Under certain circumstances provided for in the Tax Administration Act, Trustees may be held personally liable for a Trust’s tax obligations. Trustees should therefore ensure that the Trust remains fully compliant with its tax obligations.

What Is Required to File an Income Tax Return for a Trust

Trustees can submit their returns electronically through SARS eFiling (sarsefiling.co.za) or manually at a SARS service centre by appointment only. Taxpayers must register for eFiling to file the ITR12T. A simplified tax return is available on eFiling for passive Trusts. The ITR12T has been improved with a beneficial-ownership declaration page to record all beneficial owners and those who may ultimately benefit from the Trust or its assets.

A Trust with ten or fewer beneficiaries may have the ITR12T captured at a SARS branch provided that a prior branch appointment e-booking has been made on the SARS website, and that the return has been printed with required fields completed ahead of the appointment. The ITR12T can be downloaded from eFiling.

Documents Required to File an ITR12T Trust Tax Return

Trustees should have these documents available when completing an ITR12T or when requested by SARS:

• The Trust deed or will
• Sheet of income and expenditure
• Proof of any tax credits
• Annual financial statements/annual administration accounts
• Beneficial-ownership document per entity listed
• Minutes and resolution of the appointment of Trustees
• Letters of Authority

Trustees should remember to report any changes to the registered details of a Trust to SARS within 21 business days of the change. This requirement is not limited to one specific type of change. It includes, for example, changes to Trustees, the representative taxpayer, contact details, physical or postal addresses, and any other registered particulars relevant to the Trust. Failure to notify SARS of changes to registered particulars may constitute a criminal offence under section 234 of the Tax Administration Act.

Filing of the IT3(t) Third-Party Data Return for Trusts

Trust taxpayers must note that the IT3(t) third-party data return is due for submission on 30 September 2026, for the 2026 year of assessment. The IT3(t) third-party data return must be submitted by the representative taxpayers of Trusts. The purpose of the IT3(t) return is for the representative taxpayers of a Trust to provide details of amounts vested in beneficiaries for a specific year of assessment. The IT3(t) return is used to populate beneficiaries’ tax returns with the amounts vested to those beneficiaries by the Trust.

For further information, contact SARS at [email protected].

END

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