What’s New at SARS

10 July 2026 — The South African Revenue Service (SARS) welcomes the sentencing of Mr André Claude Dickoumba-De-Diguela to 25 years direct imprisonment in a complex R62 million VAT fraud scheme. The sentencing marks a significant enforcement success and a clear warning that tax crimes will face prosecution.

Assistance Médicale Internationale CC, along with its sole member, Mr Claude Dickoumba-De-Diguela, entered into a guilty plea under a section 105A plea agreement. They admitted to 127 counts of fraud and 66 counts of money laundering related to fraudulent VAT refund claims that occurred over 12 years.

After the guilty plea, the Specialised Commercial Crimes Court sitting in Palm Ridge sentenced Mr Dickoumba-De-Diguela to 15 years in prison for fraud, with five years suspended, and ten years for money laundering, resulting in a total sentence of 25 years.

The sentence follows the successful investigation and prosecution of fraudulent VAT refund claims that were systematically perpetrated over a dozen years, highlighting SARS’s determination to protect the integrity of the tax system and safeguard public revenue from abuse.

SARS Commissioner Dr Johnstone Makhubu described the sentencing as a victory in the fight against tax fraud, financial crime, and the abuse of the VAT system. The Commissioner said that this outcome shows the effectiveness of SARS’s investigative and enforcement capabilities, as well as the importance of collaboration with law-enforcement and prosecutorial authorities in bringing complex financial crimes to justice.

“Fraudulent VAT refund claims are not simple administrative errors,” the Commissioner said. “They are carefully calibrated acts of criminality that defraud the country’s revenue base, harm honest taxpayers, and deprive the government of the resources necessary to provide essential public services. Every rand lost to fraud is a rand that could have been used to support economic development, infrastructure, healthcare, education, and other vital services.”

The recent successful prosecution highlights SARS’s growing use of data-driven intelligence, advanced risk-detection systems, and strategic partnerships to identify suspicious activities and uncover complex tax crimes. Individuals who deliberately submit false information, inflate deductions, hide income, or attempt to obtain refunds they are not entitled to should understand that such actions will be prosecuted.

Commissioner Makhubu reiterated that “SARS is working very hard to foster a culture of voluntary compliance. Filing Season demonstrates this commitment in practical terms: taxpayers have better digital services, more prefilled information, and easier ways to meet their obligations. But simplicity for honest taxpayers must never be mistaken for weakness in the face of deliberate fraud. Those who fabricate VAT refunds, conceal the proceeds, and launder money threaten our country’s financial stability. SARS will follow the evidence and work with relevant authorities to ensure that deliberate non-compliance carries real consequences.”

The Commissioner also commended the collaboration between state institutions to bring the matter to finality. “Complex tax and financial-crime cases require strong investigative work, careful prosecution, and sustained inter-agency cooperation. Today’s legal success in this matter shows what we can achieve in the fight against the depravity and crime engulfing our country and state institutions.”

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

10 July 2026 – SARS will participate in Manufacturing Indaba 2026, one of Africa’s leading manufacturing and industrialisation platforms, from 14–15 July 2026 at the Sandton Convention Centre in Johannesburg.

Held under the theme “Made in Africa: Scaling Growth, Shaping Trade”, the Indaba will bring together government, industry, investors, exporters, and development partners to advance competitiveness, regional manufacturing, and trade.

SARS will engage manufacturers, exporters, SMMEs and value-chain participants on tax and customs obligations, digital services, trade facilitation, and voluntary compliance.

Why it matters

• Strengthens manufacturing competitiveness and industrialisation.
• Promotes regional trade and value-chain integration.
• Supports SMMEs, exporters and manufacturers with practical tax and customs guidance.

Event details

• Venue: Sandton Convention Centre, Johannesburg
• Time: 08:00–16:00
• Date: 14–15 July 2026

Registration: Free entry via the Manufacturing Indaba website.

SARS is encouraging SMMEs to access SARS support that enables growth, trade, and compliance.

10 July 2026 – In this July issue we look at the Auto Assessment process for the 2026 Filing Season.

10 July 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notice, R7690, as published in Government Gazette 54974 of 10 July 2026, are now available.

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

Up to and including 9 January 2027

• Imposition of provisional payment in the form of anti-dumping duty against the alleged dumping of ceramic and porcelain wall and floor tiles, excluding finishing ceramics, mosaic cubes and the like classifiable in tariff subheadings 6904.90, 6907.21, 6907.22 and 6907.40 originating in or imported from the Republic of India (India), the Republic of Mozambique (Mozambique), the Republic of Zambia (Zambia) and the Republic of Zimbabwe (Zimbabwe) (ITAC Report 782)

Publication details will be made available later

9 July 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:

Thursday, 09 July 2026 from 21h30 to 23h00.

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

7 July 2026 – The e@syFile™ Employer version 8.0.1_338 release notes specify the following changes:

• Enhancement made to Bulk Payment function to include bulk payments for ITA88’s.

See more detail in the release notes.

7 July 2026 – Income Tax Act, 1962; Tax Administration Act, 2011

• SARSTC IT 76725; IT 76750; IT 76751; IT 76752; IT 76753; IT 76754; IT 76755 (IT) [2026] ZATC CPT (3 July 2026)

Whether the GAAR applies to the composite transaction. Two further questions arise:  1) The first is the appellants’ preliminary objection to the Commissioner’s pleading of the avoidance arrangement. 2) The second is the fate of the penalties and interest.

7 July 2026 – Customs and Excise Act, 1964: Publication details for rules amendments notice R.7656, as published in Government Gazette 54939 of 3 July 2026, relating to invoice data and customs worksheet data (with effect from 3 July 2026), are now available.

7 July 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.

7 July 2026 – South African Sign Language (SASL) Interpreters will be available to assist you from 08:00 to 16:00 on the following dates:

• 24 July 2026
• 25 September 2026
• 14 August 2026
• 2 October 2026
• 11 September 2026
• 16 October 2026

At the following Service Centres:

• Durban CBD
• Pretoria CBD
• Newtown
• Bloemfontein
• Bellville
• Newcastle
• Rustenburg
• Klerksdorp
• Gqeberha
• Mthatha
• Mbombela

For more information, see our Tax & Disability webpage.

To see our Service Centres’ locations, click here.

6 July 2026 – Customs and Excise Act, 1964, and Promotion of Administrative Justice Act, 2000

• QI Logistics (Pty) Ltd v CSARS (180/2025) [2026] ZASCA 96 (3 July 2026)

Customs and Excise Act 91 of 1964 – Statutory obligations of clearing agents appointed under section 64B – proof required to acquit goods entered for removal in bond or in transit – Commissioner’s assessment of proof of export – liability for duties and levies – separate discretion under section 88(2) to demand an amount in lieu of forfeiture – distinction between procedural rationality and procedural fairness – review under the principle of legality and section 6(2)(f)(ii) of the Promotion of Administrative Justice Act 3 of 2000 – remittal to the Commissioner.

3 July 2026 – Tax Administration Act, 2011: Public Notices in Government Gazette 54941 of 3 July 2026:

• Notice 7664 specifying the addresses at which any notice under section 11(4) of the Act, or any processes by which legal proceedings are instituted against the Commissioner must be served
• Notice 7663, prescribing the addresses at which a document or notice must be delivered, or a request must be made for purposes of rule 2(1)(c)(ii) and rule 3(1) read together with rule 2(1)(c)(iii) of the rules

2 July 2026 – SARS will never request passwords, one-time pins (OTPs), banking PINs, or eFiling login credentials through email, SMS, social media, or telephone. Taxpayers must use only official SARS channels and verify the credentials of any tax practitioner before sharing personal information.

See examples here of the latest SARS scams. If in doubt, please email [email protected].

2 July 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, 03 July 2026 from 18h00 to 22h00.

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

2 July 2026 – South Africa’s 2026 Filing Season officially opened with the South African Revenue Service (SARS) rolling out a range of digital enhancements to the taxpayer experience, making tax compliance simpler, faster, and more secure for millions of taxpayers. As at the end of 1 July 2026, more than 1.9 million taxpayers were auto-assessed with about R8 billion in refunds paid out within 72 hours.

The improvements form part of SARS’s commitment to excellent service and its vision to build a smart, modern SARS with unquestionable integrity. SARS aims to give clarity and certainty, and to make it easy for taxpayers to comply with their obligations.

Filing Season 2026 builds on the success of Auto Assessment and SARS’s significant investment in technology, artificial intelligence, data integration, and digital service delivery. Taxpayers will benefit from a more streamlined filing process, expanded self-service capabilities, enhanced security features, and improved digital channels, designed to reduce effort, improve accuracy, and minimise the need to visit SARS branches.

“Our goal is to make compliance effortless for honest taxpayers”, said Dr Johnstone Makhubu, SARS Commissioner. “Every enhancement introduced this Filing Season is designed to improve service, reduce complexity, and give taxpayers greater confidence when engaging with SARS. We want taxpayers to spend less time dealing with administration and more time benefiting from our modern digital services.”

Key enhancements introduced for Filing Season 2026: 

• More accurate Auto Assessments driven by expanded third-party data sources.
• Expanded digital self-service capabilities through eFiling, SARS MobiApp, and SARS Online Query System.
• Enhanced profile security through biometric authentication, two-factor authentication, and device-level security controls.
• Expanded support through the Lwazi AI virtual assistant.
• The ability to upload supporting documents through WhatsApp.
• Delivery of Notices of Assessment and Statements of Account through WhatsApp and other digital channels.
• Improved integration of taxpayer information and enhanced pre-population of returns.
• SARS has created necessary capacity to cater for increased volumes of taxpayers interacting with it through the various channels.

These enhancements form part of SARS’s strategy to create a seamless end-to-end filing experience that covers every stage of the taxpayer journey, from registration and Auto Assessment, to eFiling, verification, assessment outcomes, and refunds. The improvements are expected to reduce administrative burdens, shorten turnaround times, and improve taxpayer satisfaction.

SARS expects more than six million taxpayers to receive Auto Assessments this year. By using information from employers, banks, medical schemes, retirement funds, and other third-party providers, SARS can pre-populate returns and significantly reduce the information taxpayers need to capture themselves.

Taxpayers selected for Auto Assessment between 1 and 12 July 2026 should not rush to SARS Service Centres. Instead, they should wait for official SARS communication and review their assessments through eFiling, the SARS MobiApp, or other authorised digital channels.

“Through innovation, data-driven processes, and digital transformation, SARS is creating a filing experience that is simpler, faster, and more convenient”, the Commissioner said. “The objective is clear: to make it easy for taxpayers to comply while improving service, creating certainty, and fostering trust in the tax system.”

Although SARS has strengthened its digital services and security controls, the Commissioner cautioned taxpayers to remain vigilant against scams, phishing attacks, fake refund schemes, and unregistered tax practitioners who frequently target taxpayers during Filing Season.

SARS will never request passwords, one-time pins (OTPs), banking PINs, or eFiling login credentials through email, SMS, social media, or telephone. Taxpayers must use only official SARS channels and verify the credentials of any tax practitioner before sharing personal information.

“Taxpayers should be cautious of anyone who guarantees a refund or requests sensitive information without proper verification. Protecting personal information remains a shared responsibility between SARS and taxpayers”, Commissioner Makhubu warned.

He added: “Filing Season 2026 demonstrates the progress SARS continues to make in modernising tax administration and improving the taxpayer experience. Through enhanced Auto Assessments, stronger digital platforms, improved security, expanded self-service channels, and innovative solutions such as WhatsApp functionality, we are making compliance easier than ever before.”

“Our message to taxpayers is simple: make use of these digital services, trust the official SARS channels, and let the technology work for you. The easier we make compliance, the stronger our tax ecosystem becomes for everyone.”

Please direct media enquiries to [email protected].

1 July 2026 – The sample documentation for commercial goods has been revised. The updates focused on aligning policy provisions with the Customs and Excise Act, 1964, and improving clarity where existing wording was unclear. The revision has clarified the circumstances where the owner is liable for analysis costs and has refined the provisions for deferred payment of duty.

SC-CF-49 – Sample – External Policy

1 July 2026 – The Mpumalanga mobile tax unit schedules for July and August 2026 are now available.

1 July 2026 – Income Tax Act, 1962

• Draft Guide to the Taxation of Crypto Assets

Due date for comment: 31 August 2026

1 July 2026 – Income Tax Act, 1962, and Tax Administration Act, 2011

• CSARS v Meiring Citrus (Pty) Ltd (A161/2025; IT 46080) [2026] ZAWCHC (26 June 2026)

Insurance Law: Traditional insurance contract – spreading of risk – economic theory of insurance – simulated insurance contract – self structured insurance contract not insurance at all – premium deductions not allowed in terms of section 11(a) of the Income Tax Act 58 of 1962 – Period of limitation for assessment for issuance of assessment and the non-barring of assessment in terms of section 99(1)(a) and 99(2)(a) respectively of the Tax Administration Act 28 of 2011 – understatement penalties imposition confirmed – appeal upheld.