What’s New at SARS

26 November 2025 – The Prohibited and Restricted Imports and Exports list has been updated.

• Tariff code 4909 is exempt from ITAC import permit control.

26 November 2025 – If you want to lodge a dispute or objection on eFiling, follow the easy steps in our new step-by-step video ‘How to lodge a dispute on eFiling’.

Click here for a complete list of our step-by-step videos.

25 November 2025 – Taxpayers are now able to register for Turnover Tax online through the SARS Online Query System (SOQS).

For more information, see TT-GEN-01-G01 – Administration of Turnover Tax – External Guide.

24 November 2025 — The South African Revenue Service (SARS) has formally launched the Large Business Forum (Forum), bringing together some of the country’s key taxpayers from various sectors. The entire Large & International Business Segment (L&IB) collectively contributed R600 billion in the 2024-2025 financial year. This Forum represents the first of many that will be held across all Large Business taxpayers and forms part of an extension of our enhanced service engagement.

The Forum is part of SARS’ strategic intent to foster voluntary compliance and strengthen the relationship with South Africa’s largest corporate taxpayers. By establishing this platform, SARS aligns with international best practice, prioritising proactive engagement and collaboration with major corporations.

SARS’ approach centres on clarity, certainty, and simplicity. The organisation works closely with large businesses to make compliance straightforward, while managing risk and tackling non-compliance.

Through the process of segmentation, SARS provides a differentiated and customised service offering that responds to the unique needs of these taxpayers. The nature of engagement also takes into account the unique compliance risks of a particular sector. It also provides similar superior service to other categories of taxpayers where there are similar circumstances.

At the core of SARS’ engagement with large businesses is cooperation. SARS works side by side with these companies, following a relationship model, to ensure clear lines of communication and swift resolution of issues through a Relationship Executive. By establishing predictable points of contact, SARS enables businesses in this fast-changing digital environment the opportunity to address concerns quickly and efficiently. Given the complexity of corporate tax matters, SARS works closely with these corporations and their tax advisers to simplify and find solutions to tax related challenges. This collaboration deepens understanding, builds trust, and strengthens the partnership between SARS, businesses, and their advisers.

Ms Natasha Singh L&IB Head spoke of a triangle that anchors the relationship with large business, which comprises of citizens, clients and colleagues. She said the “dynamic interaction between these three key role players all converges, to foster voluntary compliance that helps to build a capable state for the benefit of citizens, while responding expeditiously to the needs of business and supported by an agile diverse and engaged workforce”.

This commitment to partnership is captured succinctly by SARS Commissioner Edward Kieswetter, who said: “True tax compliance is not necessarily enforced but regarded within the understanding that the fiscal resources that tax provides facilitate economic enablement and social services – in particular to the most vulnerable. Compliance is voluntary when earned through mutual trust, professionalism, ethical engagement, and genuine partnership.”

By working together with our largest contributors and their advisers, we build a tax system that is not only robust, but also fair and responsive to the needs of our nation”. He added that this philosophy guides SARS’s approach, which puts cooperation, open communication, and mutual respect at the heart of its relationship with large businesses and their advisers.

The Large Business Forum aims to:

• Enable the sharing of perspectives and challenges through sector-focused forums;
• Help the LB&I gain deeper insights into the economic, commercial and global pressures affecting large businesses;
• Assess the effectiveness and efficiency of the LB&I service offering;
• Share SARS concerns regarding compliance risks, aggressive tax planning and illicit activities;
• Provide thought leadership on practical implications of tax reforms; and
• Strengthen relationships between SARS and large businesses.

“Simply, the Forum creates a space where SARS and leading taxpayers can solve challenges together, share insights, and drive innovation. This partnership enhances the integrity of our tax system, supports business growth, and contributes to South Africa’s fiscal stability for the benefit of all stakeholders” said Mr. Kieswetter.

The Forum will have terms of reference and will take a decision on the frequency of meetings and how the business of the Forum will be conducted.

For further information, please contact [email protected].

24 November 2025 – 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 November 2025 – Income Tax Act, 1962

• Table 3 – Rates at which interest-free or low interest loans are subject to income tax

21 November 2025 – SARS wishes to announce an important change regarding the processing of eCommerce import declarations by SARS. This measure is designed to ensure compliance with customs legislation, prevent misuse of the simplified import process, and support efficient processing at Compliance Centres.

Therefore, effective from 18h00 on 20 November 2025, SARS implemented a new automated validation and rejection rule for import declarations submitted by private individuals using Customs Code 70707070. If the cumulative value of imports under this code exceeds R150,000 per calendar year, any further declarations will be automatically rejected.

Key Points:

• Private individuals may import goods using Customs Code 70707070 up to a total value of R150,000 per year.
• Once this threshold is reached, additional declarations under this code will be rejected by the system.
• The individual must first apply electronically for a formal Customs Code and thereafter submit a new declaration for the affected shipment.

For more information, see the letter to stakeholders.

20 November 2025 – In this issue, we provide essential updates to help you navigate the months ahead. You will find important reminders about the trust tax-return deadline (ITR12T submissions are due by 19 January 2026) and the upcoming second provisional tax payment on 28 February 2026. We also introduce a streamlined, biometric-enabled process for updating your eFiling security contact details — ideal for those experiencing challenges with OTPs.

This edition covers the latest e@syFile™ Employer release notes, new VAT regulations for foreign suppliers, changes to third-party appointments for admin penalties, and updated requirements for section 18A receipts. You will also find a video on managing outstanding tax debt, as well as news on South Africa’s exit from the FATF grey list — a significant achievement for our financial system. Finally, we provide links to the latest SARS annual and strategic reports for those interested in a deeper understanding of recent developments.

20 November 2025 – In this issue, we provide essential updates to help you navigate the months ahead. You will find important reminders about the trust tax-return deadline (ITR12T submissions are due by 19 January 2026) and the upcoming second provisional tax payment on 28 February 2026. We also introduce a streamlined, biometric-enabled process for updating your eFiling security contact details — ideal for those experiencing challenges with OTPs.

This edition also covers the latest e@syFile™ Employer release notes, new VAT regulations for foreign suppliers, changes to third-party appointments for admin penalties, and updated requirements for section 18A receipts. You will also find a video on managing outstanding tax debt, as well as news on South Africa’s exit from the FATF grey list — a significant achievement for our financial system. Finally, we provide links to the latest SARS annual and strategic reports for those interested in a deeper understanding of recent developments.

20 November 2025 – 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 we create further stability within the Customs space, performing regular upgrades, enhancements and maintenance.

Please be advised of a major intervention intended to support long-term health and resilience in a never-evolving environment which will require significant scheduled system downtime this coming weekend to implement a required upgrade to our core environment for Tax and Customs.

Considering the above, SARS Digital platform maintenance is scheduled for:
Friday, 21 November2025 from 18h00 to Sunday, 23 November 2025 13h00.

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

20 November 2025 – Customs and Excise Act, 1964

• Draft amendments to Part 1 of Schedule No. 1

Due date for comment: 5 December 2025

19 November 2025 – SARS reminds employers to start preparing for the 2026 Employer Filing Season. From February 2026, employers will not be able to submit PAYE reconciliations without valid Income Tax Reference Numbers for employees who are required to register in terms of section 67 of the Income Tax Act.

Previously, missing numbers triggered warnings in e@syFile™, allowing time for corrections. This grace period ends with the 2026 season. Reconciliations without valid Income Tax Numbers will be rejected and non-compliance will result in administrative penalties.

How employers can register employees:

• e@syFile™ Employer – Individual registration (ITREG) or bulk registration (BundleReg)
• eFiling – Up to 200 employees per batch
• TRN Enquiry Services – Check or request Income Tax Numbers via eFiling
• Manual registration – At a SARS branch (appointment required)

How employees can register themselves:

• SARS eFiling – Online self-registration
• SOQS – SARS Online Query System
• WhatsApp – Save 0800 11 7277 and send “Hi”
• USSD – Dial 1347277#

Start preparing now to avoid last-minute challenges and penalties.

18 November 2025 – In this latest issue we help you understand your tax responsibilities, share tips on how to stay tax compliant and discuss the prescribed deadline for filing an objection.

18 November 2025 – Publication of the following Binding Private Rulings:

• Binding Private Ruling 420 – Application of section 8EA(3)
• Binding Private Ruling 419 – Corporate restructuring – Amalgamation transaction
• Binding Private Ruling 418 – Asset-for-share transfer involving close corporation

18 November 2025 – Income Tax Act, 1962

• Draft Interpretation Note – The meaning of “deemed to be one and the same person” for determining the entitlement to the wear-and-tear allowance under an amalgamation transaction

Due date for comment: 9 January 2026

18 November 2025 – The e@syFile™ Employer version 8.0.1_329 release notes specify the following changes:

• • Correction made to Source Code 3696 (Non-Taxable Income) to align with SARS PAYE BRS.
  • Correction made to the ETV report available on the backend, but it is not available to download.
  • Correction made to ETI Utilised to allow maximum allowable amounts.
  • Correction made to EMP501 Submission Comparison Result screen to compare liability values for PAYE, SDL, UIF, ETI Calculated and ETI Utilised from March to February.

See more detail in the release notes.

18 November 2025 – As part of the modernisation efforts, SARS is automating the AfCFTA agreement for SARS Customs & Excise clients. SARS published the necessary legal instruments on 26 January 2024, and trade began on 31 January 2024 for the approved published tariff offers to and from countries such as Algeria, Cameroon, Egypt, Ghana, Kenya, Rwanda, and Tunisia. Trading with SADC countries takes place under the SADC Trade Protocol. Traders must be registered with SARS as exporters or producers before being allowed to trade under AfCFTA, and this registration process previously required manual submission.

From 1 November 2025, traders can submit applications for the following client types under the AfCFTA agreement through the RLA system:

• Exporter in terms of AfCFTA
• Approved Exporter in terms of AfCFTA
• Producer in terms of AfCFTA

For more information, see the letter to Trade and the presentation.

17 November 2025 – Celebrate Global Entrepreneurship Week 2025 from 17 – 23 November! This year, under the theme Together We Build, SARS honours South Africa’s small, medium, and micro enterprises (SMMEs) and their vital role in driving innovation, economic growth, and job creation. Join us in recognising the inspiring entrepreneurs who are building a brighter future for our communities.

Throughout the week, we will highlight the importance of tax compliance as the foundation for sustainable businesses and thriving communities.

See this week’s schedule here. 

17 November 2025 – 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.

17 November 2025 – Income Tax Act, 1962

• Binding Private Ruling 417 – Distribution of funds in the furtherance of objectives