What’s New at SARS

30 June 2026 – South Africa recorded a preliminary trade balance deficit of R1.8 billion in May 2026. This deficit was attributable to exports of R178.8 billion and imports of R180.6 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN).

For the full Media Release, click here.

Or visit the Trade Statistics webpage.

30 June 2026 – The Prohibited and Restricted Imports and Exports list was updated. The following new tariff headings were added onto the Prohibited and Restricted list:

• • • 4411.12.31
    • 4411.12.98
    • 4411.13.13
    • 4411.13.98
    • 4411.14.31
    • 4411.14.98
    • 4411.92.21
    • 4411.92.28
    • 4411.92.31
    • 4411.92.38
    • 4411.92.41
    • 4411.92.48
    • 4411.93.21
    • 4411.93.28
    • 4411.93.31
    • 4411.93.38
    • 4411.93.51
    • 4411.93.58
    • 4411.94.98

30 June 2026 – Income Tax Act, 1962

• Draft Binding General Ruling (Income Tax) – Filing date of a return in case of a company’s change in financial year and year of assessment

Due date for comment: 31 July 2026

29 June 2026 – SARS is pursuing its vision of becoming a smart, modern organisation with unquestionable integrity — trusted and respected by all. It is also making it easier for taxpayers to meet their tax obligations.

The 2026 Filing Season for individuals and trust will commence on 1 July 2026, with the following key dates applicable:

• Auto-Assessment Notices: 1 July 2026 to 12 July 2026
• Non-provisional individual taxpayers not auto-assessed: 13 July 2026 to 23 October 2026
• Provisional taxpayers not auto-assessed: 13 July 2026 to 22 January 2027
• Trusts: 19 September 2026 to 22 January 2027

Note: Auto-assessed taxpayers who agree with their assessment outcome do not need to take any further action. Taxpayers who disagree may correct and submit their 2026 return after receiving the auto-assessment outcome notice.

Below are updates for the upcoming Personal Income Filing Season.

Eligible Provisional Taxpayers will be issued auto-assessments

For the 2026 Filing Season, certain provisional taxpayers may be issued with an auto-assessment and if in agreement with the assessment outcome, no further action is required. Where a provisional taxpayer receives an auto-assessment notice and does not agree with the assessment outcome, the taxpayer may amend and submit the relevant return by 22 January 2027, being the applicable deadline for provisional taxpayers.

Section 20A of the Act

For years of assessment commencing on or after 1 March 2026, section 20A of the Income Tax Act (the Act) which deals with the ring fencing of losses, has been amended to apply from a marginal tax rate of 39% as opposed to the maximum marginal rate (45%) of tax. This means that section 20A of the Act will use the marginal rate at which normal tax becomes payable for the relevant year of assessment, to determine if the ring-fencing of the assessed loss is applicable or not. The maximum marginal rate (45%) of tax will however still apply to years of assessment ending before 1 March 2026.

Section 11G of the Act and Others

Allowable interest expenses — Section 10(1)(h) of the Act — and Double Taxation Agreement (DTA) line items on the ITR12 will be handled at the transaction level as opposed to the container level. This means that when a taxpayer declares interest income received from a particular account and section 10(1)(h) and/or DTA applies, the taxpayer is expected to declare such against that particular account.

Section 11(a) of the Act

SARS has introduced a line item within the Local and Rental containers to allow taxpayers who are in a partnership to claim their own expenses incurred in the production of that trade income.

Eighth Schedule to the Act — Capital Gains/Losses

SARS has introduced a line item for taxpayers who disposed of assets that are held in a partnership, this is in respect of assets that are not a “Primary Residence”.

Recognition of Transfer (ROT) Assessment Validation

Subsequent to the updates on the Tax Directive System on 17 April 2026, SARS introduced a new validation mechanism called the Recognition of Transfer (ROT) validation.

Very importantly, it must be noted that a tax return will be rejected if:

• A lump sum transfer/ purchase of annuity (POA) between retirement funds was declared, and
• SARS issued a tax directive, but
• SARS did not receive a matching ROT from the receiving (transferee) fund. In this case, the taxpayer must contact the receiving fund and request that the ROT is submitted to SARS. Once the ROT is submitted, the taxpayer must then refresh the data on eFiling and submit the return.

Simplification of Returns

Less Capturing, More Prefilled Data 

• Some of your information, like IT3(t) data, if available will be prepopulated in the form — saving you time.

Simpler, Easier-to-understand Questions 

• The form is now simpler, with clearer questions and less repetition, so it is easier to complete.

Better Guidance on Tax Residency Status 

• New questions and date fields will help you provide accurate information about your tax residency.

Easier Medical-aid Selection 

• A new dropdown list of approved medical-aid schemes has been introduced to assist taxpayers in selecting the correct option and reducing errors.

Use WhatsApp for Quick and Easy Access

• You can now easily view your Notice of Assessment (ITA34) and Statement of Account (SOA) through WhatsApp chat. You can also upload your supporting documents directly via WhatsApp when prompted to do so.

Improved eFiling Experience

• A refreshed eFiling experience makes it easier to find your way around, quickly access your Notice of Assessment (ITA34), and clear messages for taxpayers required to submit outstanding returns.

Fewer Verification Issues

• A new Alert Declaration questionnaire will help identify and resolve issues earlier and allow for clarification, reducing the chances of your return being selected for further verification.

29 June 2026 – All relevant guides were updated for the Personal Income Tax Filing Season 2026.

Here is an overview of the detail changes as described in the updated guides:

• The following items must be declared on a transactional level (i.e. per institution) on the ITR12 return:
  • Interest expenses claimed.
  • Amounts accrued as an exclusive deemed-resident of another country in terms of a double taxation agreement (DTA) between RSA and that other country.
  • Section 11G — Expenses incurred in the production of interest are deductible. The expenses claimed are limited to the interest-income received or accrued for the year of assessment.
  • Interest exempt in terms of s10(1)(h).
• Section 20A deals with the ring‑fencing of assessed losses from certain trades conducted by individuals. From the 2027 year of assessment, the maximum marginal tax rate will apply to taxable income in excess of the 39% tax bracket scale.
• The trust details on the ITR12 form for resident taxpayers will be prepopulated with available third-party data (IT3[t] certificate).
• The ITR12 return will display a list of licensed and approved medical-scheme names. Taxpayers who want to claim medical-aid deductions must use the drop-down list to select the medical scheme name.
• Declaration Alerts — The declaration-alert process will obtain additional information from taxpayers upfront to minimise the likelihood of the return being selected for further verification. When a return is submitted, the SARS system will validate the return. If the return is flagged for additional clarification, a “Declaration Questionnaire” will be presented after submission of the return, and a verification case will not be created immediately:
  • If the answers on the questionnaire address the additional clarification required, the return will be processed and any refund due will be released.
  • If the taxpayer declines the questionnaire, the return will be routed for verification.
• The taxpayer’s residency status will be used to determine the ITR12 return type (i.e. resident or non-resident) displayed for completion. The residency status is derived from specific indicators per SARS records:
  • Ceased to be RSA tax resident.
  • Date on which taxpayer reinstated RSA tax residency.
  • Date on which taxpayer became an RSA tax resident.
  • Nature of Entity changes (i.e. foreign individual with foreign passport/RSA identity number, individual with RSA identity).
• An encrypted notice of assessment (ITA34) will be issued to auto-assessed taxpayers via WhatsApp if:
  • The taxpayer is not registered for eFiling;
  • The taxpayer does not have a registered email address;
  • ATP has verified that WhatsApp number;
  • ATP has validated that the WhatsApp terms and conditions have been actioned.
• Amended eFiling “return overdue” message validation: The eFiling system will display only the “returns overdue” message if the taxpayer has not submitted the relevant return through any channel, e.g.  eFiling, MobiApp, branch submission.
• From the 2026 year of assessment, SARS will reject a return if it declares a lump sum benefit for which a tax-directive application for a transfer between retirement funds was submitted to SARS, but SARS did not receive any Recognition of Transfers (ROT) from the transferee fund.
• Provisional Tax:
  • The due date to submit a return where a provisional taxpayer is aggrieved by an Auto Assessment outcome, has been aligned with the promulgated due date for provisional taxpayers.
  • The Request for Extension process for auto-assessed provisional taxpayers allows only valid calendar dates to be selected according to the gazetted submission deadlines for provisional taxpayer returns.

See more information in the updated guides:

• IT-AE-36-G05 – Comprehensive Guide to the ITR12 Income Tax Return for Individuals – External Guide
• IT-GEN-06-G01 – Guide to the Individual ITR12 Return for Deceased and Insolvent Estates – External Guide
• IT-AE-36-G06 – Guide to Submit Your Individual Income Tax Return via eFiling – External Guide
• GEN-GEN-56-G01 – Submit Request for Reduced Assessment RRA01 via eFiling for Individuals – External Guide
• GEN-PT-01-G01 – Guide for Provisional Tax – External Guide
• IT-AE-45-G01 – Guide to SARS Mobile Tax Services – External Guide
• IT-AE-49-G01 – Services offered via the SARS MobiApp – External Guide
• IT-AE-46-G01 – How to submit your Individual Income Tax return via the SARS MobiApp – External Guide

29 June 2026 – The Western Cape mobile tax unit schedules for July to November 2026 are now available.

29 June 2026 – From 1 July 2026, travellers entering or leaving South Africa must submit their traveller declaration online before they travel, unless they qualify for one of the limited paper-based exceptions. The declaration forms part of the Customs process and helps travellers meet their legal obligation to declare goods, currency and other relevant items in their possession.

For more information, see the FAQs for the Required Online Traveller Declarations from 1 July 2026 webpage.

29 June 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.

29 June 2026 – Filing your tax return can be simple. SARS continues to make it easier for taxpayers through Auto Assessments — helping qualifying taxpayers experience The Power of Done.

What Is an Auto Assessment?

An Auto Assessment is when SARS works out your tax return for you using information already received from:

• Your employer

• Banks

• Medical schemes

• Retirement funds

• Insurers

This means you may not need to complete or submit a tax return yourself — a simpler way to experience The Power of Done.

How Will You Be Notified?

If you are selected for Auto Assessment, SARS will send you an SMS or email between 1 and 12 July 2026.

The message will tell you whether:

• You are due a refund, or

• You need to pay SARS

How to Check if You Will Be Auto-Assessed

You can check your status online by visiting the SARS Online Query System (SOQS) and click “My Auto Assessment Status”. 

Wait for your SMS/email between 1 and 12 July 2026 to confirm you are being auto-assessed before checking and logging into eFiling.

Not Auto-Assessed?

If you do not receive a notification by 12 July 2026, you are not auto-assessed. Prepare to file from 13 July.

You must:

• Complete and submit your Personal Income Tax Return (ITR12).

• Use SARS eFiling or the SARS MobiApp.

• File within the Filing Season deadlines.

What to Do if You Are Auto-Assessed

Step 1: Review your assessment

Log in to:

• SARS eFiling, or

• SARS MobiApp

Check that all your information is correct.

Step 2: If everything is correct

• No further action is required

• No tax return (ITR12) is needed

Step 3: If information is incorrect

• Review all details carefully.

• Add any missing information.

• Submit your updated ITR12 using:

• • SARS eFiling, or

• • SARS MobiApp

Auto Assessment makes filing easier — but you must always review your assessment carefully before taking action, so you can experience The Power of Done with peace of mind.

Keep an eye on the Filing Season webpage and the How does Auto Assessment work webpage.

27 June 2026 – SARS has introduced a Limited Functionality Webpage, referred to as the “Waiting Room”, to support taxpayers during the Auto Assessment period.

During this time, the eFiling platform experiences increased traffic, as many Individual taxpayers log in to check their Auto Assessment status ahead of the official start of Filing Season. To ensure a smoother and more stable experience for all users, the Waiting Room will help reduce pressure on the core eFiling system.

What this means for you:

• Eligible taxpayers can securely view their Auto Assessment results in read-only mode via the Waiting Room.
• This ensures continued access to important information, even during peak periods of high demand.

Who can access this feature

• The Waiting Room is available exclusively to Individual eFiling users during peak Auto Assessment periods.

SARS remains committed to providing reliable and efficient digital services, especially during high-demand times.

For more information visit New Auto Assessment Waiting Room.

26 June 2026 – Customs and Excise Act, 1964: Publication details for rules amendments notice R.7622, as published in Government Gazette 54900 of 26 June 2026, relating to the electronic South African traveller management system (DAR275) (with effect from 1 July 2026), are now available.

25 June 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, 25 June 2026 from 19h00 to 22h00,

Friday, 26 June 2026 from 18h00 to 22h00.

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

24 June 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:

Wednesday, 24 June 2026 from 22h00 to 01h00 Thursday, 25 June 2026.

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

23 June 2026 – The Commissioner for South African Revenue Service (SARS) Dr Johnstone Makhubu welcomes the unanimous judgment of the Constitutional Court in Lueven Metals (Pty) Ltd v Commissioner for the South African Revenue Service, which confirms SARS’ interpretation of section 11(1)(f) of the Value-Added Tax Act, 1991.

The judgment clarifies that the zero-rating of gold supplied to the South African Reserve Bank, the South African Mint Company (Proprietary) Limited, or a registered bank applies only where the gold is supplied in one of the prescribed forms and has not undergone any manufacturing process other than refining or the manufacture or production of those prescribed forms.

The court confirmed that the zero-rating of gold under section 11(1)(f) does not apply to second-hand or recycled gold that has already undergone prior manufacturing. This ruling provides clear legal guidance, puts an end to aggressive VAT interpretations, and reinforces SARS’ commitment to enforcing tax law in a principled manner. This judgement aims to protect the tax base and safeguard revenue for the benefit of all South Africans.

SARS Commissioner Dr Johnstone Makhubu said: “This judgment reaffirms a foundational principle of our constitutional democracy: that legislation must be applied as written, consistently, and fairly. The Constitutional Court has provided unequivocal clarity, and that certainty benefits vendors, financial institutions, the precious metal industry regarding the VAT treatment of gold supplied under section 11(1)(f).”

The matter arose from a dispute concerning the VAT treatment of refined gold supplied to prescribed purchasers such as registered banks. Lueven Metals, a buyer and refiner of second-hand gold, treated its sales of refined gold bars to a commercial bank as zero-rated, despite the gold originating from previously manufactured sources, such as scrap jewellery. Following an audit, SARS determined that these supplies did not qualify for zero-rating under the VAT Act. The High Court upheld SARS’ interpretation, and the Constitutional Court has now conclusively confirmed that position, dismissing the appeal with costs.

In its unanimous judgment, the Constitutional Court held that section 11(1)(f) sets out three cumulative requirements for zero rating: the supply must be to a prescribed purchaser; the gold must be supplied in one of the prescribed forms; and critically, the gold must not have undergone any manufacturing process other than refining or manufacturing into those prescribed forms. Gold that has previously been manufactured into non prescribed forms, such as jewellery or other fabricated items, falls outside the scope of the zero rating. The Court found that SARS’ interpretation gives proper meaning to the statutory text and avoids rendering key provisions redundant.

The Court was clear in its reasoning, stating: “While refining does eradicate the recycled gold’s previous form, it does not alter the fact that such gold previously underwent a disqualifying manufacturing process. Thus, on a purely textual reading, Lueven’s supply of recycled gold cannot benefit from zero-rating.”

Commissioner Makhubu states that this judgment provides long-awaited clarity for gold, refining, and banking sectors by confirming that recycled or second-hand gold remains subject to VAT at the standard rate, supporting compliant businesses and fair competition.

“Voluntary compliance is built on trust, and trust depends on certainty. This ruling removes ambiguity as it reinforces that when taxpayers know precisely where the law stands, they can comply with confidence,” said Commissioner Makhubu, adding that the judgment also aligns directly with SARS’ strategic intent of promoting voluntary compliance. This also helps to protect the tax base while ensuring that all revenue due to the State is collected.

“Fair tax administration means that no taxpayer gains an unintended advantage at the expense of others. This outcome ensures that compliant businesses are not undercut by aggressive practices that erode fairness and distort competition. As SARS, we have a constitutional and statutory responsibility to protect the revenue base for the benefit of all South Africans. Every rand improperly lost through misinterpretation or non-compliance is a rand unavailable for schools, healthcare, infrastructure and social protection. “

Commissioner Makhubu reiterated that SARS will continue to use all lawful tools available to it to promote compliance. “SARS respect the right of taxpayers to exercise their constitutionally enshrined right to litigate where they feel aggrieved. It is also equally important that the litigation route be followed by allowing the parties to a dispute to find clarity and certainty from the Court in areas where there are interpretive challenges, and this judgment represents such an opportunity.”

For further information, please contact [email protected].

END

23 June 2026 – The Eastern Cape mobile tax unit schedules for August 2026 are now available.

23 June 2026 – Value-Added Tax Act, 1991

• Lueven Metals (Pty) Ltd v CSARS (CCT 320/23) [2026] ZACC 24 (23 June 2026)

Value-Added Tax Act 89 of 1991 — section 11(1)(f) — statutory interpretation — VAT consequences of the supply of gold

22 June 2026 – Some taxpayers may have received a notification on eFiling about a historical income-tax assessment. If you received such a notice, you do not need to do anything. The notification relates to a past tax period and does not affect your 2026 tax return or the current filing season. The notice was generated as part of a data synchronisation process. If your tax return for the relevant period had already been submitted and processed, you can ignore the notification.

22 June 2026 – The June 2026 edition of Connect features key updates and practical guidance for taxpayers, employers, and practitioners to support compliance and improve service delivery. This issue covers Global Minimum Tax requirements, Filing Season 2026 changes, updates to the PAYE Employer Reconciliation BRS, improvements to the AA88 Employer Guide, a webinar recording on EMP501 submissions, updates to the Tax Directive functionality on eFiling, and the importance of confirming contact details on eFiling. It also highlights taxpayer protection and awareness initiatives, including the latest scam alert on “Tax Settlement Notification” and a new step-by-step video on how to report unprofessional conduct, reflecting SARS’s commitment to making compliance simpler, safer, and more secure for all.

22 June 2026 – In the June 2026 edition we feature key updates and practical guidance for taxpayers, employers, and practitioners to support compliance and improve service delivery. This issue covers Global Minimum Tax requirements, Tax Practitioner Modernisation Phase 1, Filing Season 2026 changes, updates to the PAYE Employer Reconciliation BRS, improvements to the AA88 Employer Guide, a webinar recording on EMP501 submissions, updates to the Tax Directive functionality on eFiling, and the importance of confirming contact details on eFiling. It also highlights taxpayer protection and awareness initiatives, including the latest scam alert on “Tax Settlement Notification” and a new step-by-step video on how to report unprofessional conduct, reflecting SARS’s commitment to making compliance simpler, safer, and more secure for all.