What’s New at SARS

20 April 2026 – A new Excise legislation, related to diesel refund claims under rebate item 670.04 of Schedule 6 to the Customs and Excise Act, Act No. 91 of 1964, came into effect on 01 April 2026. This legislation increases the allowable diesel consumption percentage for diesel refund claims for on-land primary sector beneficiaries from 80% to 100%. As a result, the eligible litres calculation has been updated in the system and on the policy document.

• SE-DSL-02 – Manage Diesel Refund Calculation – External Policy

20 April 2026 – Customs and Excise Act, 1964

• Glencore Operations SA (Pty) Ltd and Others v Commissioner for South African Inland Revenue and Another (406/2024) [2026] ZASCA 47 (9 April 2026)

Revenue – Customs and Excise Act 91 of 1964 (the Act) – diesel fuel concession – entitlement to a refund of diesel fuel levy used for primary production in mining – interpretation and ambit of Note 6(f)(ii)(cc) of rebate item 670.04 in Part 3 of Schedule 6 to the Act – claim by entity engaged in mining activities for diesel rebates – claim disallowed by Commissioner on grounds that the taxpayer was not ‘a person in possession of the necessary authorisation’ within ambit of Note 6(f)(ii)(cc) – decision of the high court confirming the Commissioner’s determination and holding that taxpayer not entitled to a refund of diesel fuel levy for the relevant period reversed on appeal.

20 April 2026 – SARS is undertaking an initiative to verify, maintain, and enhance the accuracy of taxpayers’ contact details in order to ensure compliance. To support this process, SARS will send SMS messages and emails requesting taxpayers to log into eFiling to update or confirm their contact details.

Maintaining accurate and up-to-date contact information enables you to receive important communication and updates from SARS promptly.

The message will read as follows:

Dear Taxpayer [Personal details]

SARS is updating taxpayers’ contact details to ensure accuracy. Please update your information on the eFiling platform to stay compliant.

Follow the following steps to complete the process:

1. Log into eFiling.
2. Select ‘My Profile’ from the left menu.
3. Proceed to the ‘Profile and Preference Setup’ tab.
4. Update or confirm your contact details for SARS’s records.
   

Sincerely

Issued on behalf of the Commissioner for the South African Revenue Service

20 April 2026 – Value Added Tax Act, 1991

• SARSTC VAT 32666 (VAT) [2026] ZATC JHB (18 March 2026)

VAT on service fee: Whether VAT on service fees, which the Taxpayer debited against the accounts of its clients in terms of a banker/client agreement, could be deducted as an input tax in subsequent VAT returns after the service fees were subsequently credited to the accounts of the clients.

17 April 2026 – Multilateral Instrument

Multilateral Instrument (MLI) synthesised texts:

• Denmark
• Kenya
• Indonesia
• Israel
• Malta
• Portugal

17 April 2026 – The Tax Directives System has been enhanced, and the guides have been updated in line with the legislative changes.

Recognition of Transfer (ROT)

The process to cancel ROTs submitted to SARS has been enhanced to reduce delays in finalising cancellation requests.

• Supporting documents will not be required when the Fund Administrators/Long-term insurer submits a request on eFiling.

• Review cases for manual intervention will no longer be created as the ROT cancellation will be automatically cancelled.

• The functionality for Bulk cancellation of ROTs has been added on eFiling to allow the requestor to submit multiple cancellation requests at the same time.
• The Fund Administrators/Long-term insurer will be able to view the status of a cancellation request and verify if a ROT has been cancelled.

To assist Fund Administrators/Long-term insurer to manage the administrative process around reminders for outstanding ROTs:

• In addition to the ability able to view existing ROTs that have been submitted on the relevant eFiling profile, Fund Administrators/Long-term insurer will now be able to enquire and view the details of the ROT reminders sent by SARS as a prompt to submit outstanding ROTs.

Double Tax Agreement (DTA) on Form C tax directive application

From 17 April 2026, the Fund Administrator will be able to indicate on the tax directive application form that a DTA is applicable, and a manual review case will be created for the Auditor/Assessor to verify the applicability of the DTA.

Due to system constraints, Fund Administrators were previously required to e-mail a manual tax directive application to SARS for a tax directive to be issued in line with the provisions of the applicable DTA. From 17 April 2027, these manual tax directive applications will not be accepted.

Certificate of Residence

Guidance has been provided to assist in determining which documents may be accepted as an alternative to a Certificate of Residence.

Backdated (Antedated) salaries and/or Pensions

When the reason on the tax directive is ‘Backdated (Antedated) salaries and/or Pensions’, the employer is required to provide a breakdown of the payment into the following categories:

• Income,
• Benefit,
• Deductions

Request for Relief of South African Tax (RST01)

Currently when the RST01 – ‘Directive Application by Non-Resident for Relief of SA Tax for Pension and Annuities’ is finalised, the tax directive (IRP3er) issued does not reflect the valid from/to dates per SARS intention to issue this directive with a 3-year validity period. The IRP3er has been enhanced to display the 3-year validity period.

Pronouncement from 2026 Budget Speech

The tax directive system will be updated for the following changes:

• The Paragraph (c) Living annuity commutation value, prescribed by Notice 7289 in the Government Gazette 54399 of 23 March 2026 is increased from R125 000 to R150 000 with effect from 1 March 2026, irrespective of whether there were any previous commutations on retirement.

• The value of the of the amount (De minimis) that a taxpayer can take in full, on retirement, without being subject to the annuitisation rules has been increased from an amount equal or less than R247 500 to an amount equal or less than R360 000 from 1 March 2026.

Updated guides:

• IT-AE-33-G01 – Tax directive Cease to be resident and Expiry of visas – External Guide
• IT-AE-41-G01 – Completion Guide for IRP3(a) and IRP3(s) Form – External Guide
• IT-AE-41-G02 – Guide to Complete the Lump sum Tax Directive Application Forms – External Guide
• IT-AE-41-G03 – Guide to Complete Submit and Cancel a Recognition of Transfer – External Guide
• IT-AE-41-G04 – Guide to the Tax Directive functionality on eFiling – External Guide

17 April 2026 – Customs and Excise Act, 1964

• Draft amendments to rules under section 120 – Surety bonds

Due date for comment: 8 May 2026

17 April 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notice R7373, as published in Government Gazette 54519 of 17 April 2026, are now available.

16 April 2026 – The Eastern Cape mobile tax unit schedules for May and June 2026 are now available.

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

• Part 1 of Schedule No. 1, by the insertion of tariff subheading 7310.10.20, in order to increase the general rate of customs duty on conical steel drums, of steel, of a capacity of 210 li or more but not exceeding 234 li from free of duty to 15% (ITAC Report 735).

Publication details will be made available later

16 April 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, 17 April 2026 from 18h00 to 23h30.

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

15 April 2026 – As SARS, we continuously optimise our systems to provide clarity and certainty to taxpayers and traders and make it easy for them to fulfil their tax obligations. These enhancements help to make our digital platforms safer and more secure.

Therefore, as per our previous communication, we plan to implement the enhancements to our Tax Directives system on Friday, 17 April 2026 in line with the IBIR-006 Tax Directives Interface Specification Version 6.903.

The current scope of the enhancements is outlined below:

• The repeal of section 8A of the Income Tax Act 58 of 1962 in its entirety, as it has been superseded by section 8C of the Income Tax Act 58 of 1962. This change is applicable as of 1 April 2026.
• SARS will introduce the following functionality on the eFiling platform:
  • Outstanding Recognition of Transfer (ROT) reminder statements.
  • Submission of a ROT cancellation request without a requirement to attach supporting documents.
  • Bulk ROT cancellation request, without a requirement to attach supporting documents.
  • A new Report which will detail all previously issued Tax Directives for applications that were submitted on the eFiling platform.
  • A ROT cancellation case enquiry screen to track the status of a ROT cancellation request.
• All outstanding ROT’s up to 1 March 2023 are no longer required and have been deemed exempt from submission.
• The eFiling platform will enable the creation of multiple profiles within an entity for the purposes of Tax Directive application submissions.
• RST01 tax directive (IRP3er) will now display the three-year validity period of the directive.
• Additional fields have been added on the FORM C to provide for the confirmation of residency as well as to enable the application of the Double Taxation Agreement (DTA) provisions.

Please do not submit tax directives files using the current form after 16:00 on 17 April 2026. Any files submitted thereafter will be queued and processed once the Tax Directives system upgrade has been completed.

SARS values your support and collaboration.

13 April 2026 – In the April 2026 issue we take a closer look at the the 2026 Employer Filing Season that is now officially open and runs from 1 April to 31 May 2026.

9 April 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, 11 April 2026 from 17h00 to 21h00.

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

9 April 2026 – As the Commissioner of the South African Revenue Service (SARS) concludes his seven-year term, we invite messages of appreciation and reflection from colleagues, partners, and stakeholders—locally and internationally. This tribute space recognises the impact of Edward Kieswetter’s stewardship, marking the conclusion of a significant chapter in the journey of SARS and celebrating his lasting legacy in service of South Africa and the international community.

Collectively, these messages will convey gratitude and signify the end of an important period of leadership dedicated to South Africa and the global public finance community.

Click here to contribute.

9 April 2026 — SARS’s Illicit Economy Strategy targets corruption and fraud in government departments as high-priority focus areas. Through an ex parte application in the Gauteng Division of the High Court in Pretoria, under section 163 of the Tax Administration Act, SARS has secured a preservation order against two of its former officials, who had resigned from the organisation in 2024 and 2025, respectively.

In addition to meeting the statutory threshold prescribed in the Tax Administration Act for granting a preservation order, SARS presented prima facie evidence before the court of non-compliance with the relevant tax laws by two officials, including corruption, money laundering, unauthorised work outside SARS, breach of the SARS secrecy provisions, and abuse of state properties in furtherance of corruption. The court appointed a curator bonis to preserve assets and prevent their dissipation while tax assessments are being finalised.

The preservation order places under curatorship three immovable properties, six vehicles, and multiple bank and investment accounts held across major financial institutions, to prevent their dissipation. Apart from the assets identified by SARS, the curator has been authorised by the High Court to inquire into and locate further assets that have been concealed or placed beyond the reach of SARS.

The properties, estimated to be worth several million rand in total, may not be sold or transferred without authorisation, thus securing high-value assets pending the finalisation of tax assessments. The curator has been granted immediate powers to secure, control, manage and, where authorised, dispose of the assets to recover taxes due.

Acting SARS Commissioner Dr Johnstone Makhubu said corruption within the institution would be dealt with swiftly through the adoption of the most severe measures permitted by law. “Corruption by SARS employees, whether former or present, is the worst form of betrayal. It undermines public trust, damages the integrity of our systems, and strikes at the heart of the state’s ability to serve its people”.

Dr Makhubu added that the preservation order demonstrates SARS’s commitment to act decisively. “We are acting early, securing assets, and following the money. Where corruption intersects with tax and customs systems, SARS will intervene swiftly and lawfully. No one is above the law, especially those entrusted to enforce it”.

SARS’s Illicit Economy Strategy gives effect to the National Illicit Economy Disruption Programme as announced by the President of South Africa in the State of the Nation Address. The latest action protects the revenue base; combats corruption and criminality within and outside SARS; restores institutional integrity; and delivers visible consequences for non-compliance.

SARS is thankful to loyal employees and citizens who, through whistleblowing, have brought this criminality to its attention and enabled the organisation to uncover complex corruption schemes. SARS confirms that further civil, administrative, and criminal processes may follow as investigations progress.

SARS urges the public to protect the integrity of our tax and customs systems and report corruption, tax fraud, and related criminal activities through its confidential platform. “The days when employees engage in criminality and opt to resign rather than face the consequences of their wrongdoing are over. Those who think that this method will exculpate them from the consequences of their actions, must know that they’ll be pursued and will be found wherever they are”, Makhubu concluded.

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

9 April 2026 – The South African Revenue Service (SARS) is reminding all trusts registered in South Africa that, in terms of tax legislation, they are required to submit Income Tax Returns for every year of assessment. This obligation applies even where a trust had no economic activity during the relevant year.

Where a trust is no longer being used for its intended purpose, trustees are encouraged to formally terminate the trust through the Office of the Master of the High Court (Master). Once the Master has issued a written confirmation of termination, trustees should request SARS to deregister the trust for income tax purposes. This process assists in preventing the unnecessary imposition of administrative penalties arising from ongoing non-compliance.

Although the Trust Property Control Act does not expressly prescribe a deregistration process, the Chief Master issued a directive in 2017 to provide clarity on the procedure to be followed. Importantly, trustees must first establish and regularise the trust’s tax compliance status with SARS before approaching the Master for termination.

Trustees act as representative taxpayers of a trust in terms of the Income Tax Act and are required to ensure that all outstanding tax returns, payments, and related tax obligations are fully resolved prior to requesting termination at the Master and deregistration at SARS. In some instances, SARS may owe a trust a tax refund. Once a trust has been terminated by the Master, it legally ceases to exist, as does the Office of Trusteeship. In such circumstances, SARS is unable to lawfully process or pay any refunds due to the trust.

Trustees are therefore urged to follow the correct sequence: first confirm and regularise the trust’s tax affairs with SARS, and only thereafter proceed with termination at the Master. This approach safeguards compliance and protects trustees from potential personal liability. This also ensures that any refunds due to the trust can be processed timeously.

For further information, please contact [email protected].