What’s New at SARS

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.

11 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

11 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 (DAR287)

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

4 September 2026 – The implementation of the China Zero-Tariff Trade Scheme introduces a new Additional Information Code, namely CHN. Traders are required to declare CHN in the Additional Information field. The Additional Information Value field is mandatory and must be completed by the trader.

For VOC submissions, provision has been made for submissions to be accepted before the effective date of 1 May 2026. The implementation date of this agreement should be recorded as 1 May 2025, enabling traders to add the new Additional Information Code and capture the certificate information on processed entries.

SARS will continue to accept entries supported by manual endorsements, including stamped certificates, while service providers implement the required system changes. The grace period for manual endorsements will apply for 30 business days from the date of this publication.

For more information, see the Rules of Origin webpage.

4 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, 04 September 2026 from 18h00 to 01h30 Saturday, 05 September 2026,

Saturday, 05 September 2026 from 18h00 to 01h30 Sunday, 06 September 2026.

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

3 September 2026 – Tax Administration Act, 2011

• Quick Guide – Alternative Dispute Resolution (Issue 2)

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

Effective 4 September 2026

• Part 1 of Schedule No. 2, by the insertion of various items under item 213.03 and 217.02, in order to impose anti-dumping duties on imports of windscreens for vehicles and front windscreens (windshields), classifiable under tariff subheadings 7007.21.20 and 8708.22.10 respectively, originating in or imported from Malaysia (ITAC Report 776)

Up to and including 1 May 2027

• Part 3 of Schedule No. 2, by the substitution of various items under item 260.03, in order to include imports originating in or imported from South Korea to be subject to the payment of the safeguard duty of a rate of 11% on certain hot-rolled steel products, classifiable under Chapter 72 (ITAC Minute M04/2026)

With effect from 2 May 2027 up to and including 1 May 2028

• Part 3 of Schedule No. 2, by the substitution of various items under item 260.03, in order to include imports originating in or imported from South Korea to be subject to the payment of the safeguard duty of a rate of 9% on certain hot-rolled steel products, classifiable under Chapter 72 (ITAC Minute M04/2026)

Publication details will be made available later

3 September 2026 – The SARS Third-Party Data Bi-Annual Submission period is now open from 1 September to 31 October 2026. Approved third-party data providers are required to submit taxpayer information for the reporting period ending 31 August 2026.

Third-party data submissions are critical to support tax compliance and enable SARS to pre-populate and automatically assess tax returns. The quality and timeliness of the data submitted contribute to efficient tax administration and a better taxpayer experience.

Submitting entities are encouraged to submit information well before the deadline to support successful processing and compliance with law.

For more information, see the Third-Party Data webpage.

2 September 2026 – Income Tax Act, 1962, and Tax Administration Act, 2011

• SARSTC IT 77406 IT 77357 (IT) [2026] ZATC (24 August 2026)
• SARSTC IT 46503 (ADM) [2026] ZATC JHB (1 June 2026)

Summaries are available on the Tax Court Judgments page

2 September 2026 – SARS’s Voluntary Disclosure Programme (VDP) lets you correct past tax errors.

Come forward voluntarily and you could get:

✅ Relief from penalties.
✅ Protection from criminal prosecution.
✅ Possible interest relief.
✅ Fully compliant tax affairs.

Read our VDP leaflet for more information.