What’s New at SARS

18 September 2025 – The facility codes used in Box 30 on the Customs Clearance Declaration (CCD) have been updated to include details of the following companies:

• Degrouping Facility Tri Ridge Freight and Logistics (Pty) Ltd located at O. R. Tambo International Airport; and
• Container Depot Safcor Freight (Pty) Ltd located in Pretoria.

This addition enables Customs to transmit electronic messages communicating the status of the consignment to these facilities.

SC-CF-19-A02 – Facilities Code List – External Annexure

18 September 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 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 are scheduled for:

Friday, 19 September 2025 from 18:00 to 23:00

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

17 September 2025 – Any person who receives income other than a salary/remuneration, is a provisional taxpayer.  Most salary earners are therefore not-provisional taxpayers if they have no other sources of income. For more information and to see how to pay Provisional Tax, watch our latest step-by-step video.

16 September 2025 – The KZN mobile tax unit schedule for October 2025 is now available.

16 September 2025 – Income Tax Act, 1962: Updated Tables of Interest Rates

• Table 1 – Interest rates on outstanding taxes and interest rates payable on certain refunds of tax
• Table 2 – Interest rates payable on credit amounts

16 September 2025 – The September issue of the Monthly Tax Digest is now available. In this issue we look at how to update eFiling security contact details and Trust Filing Season.

15 September 2025 – National Legislation: Publication of draft Regulations for Comment

• Draft Crypto-Asset Reporting Framework (CARF) Regulations
• Draft Revised Common Reporting Standard (CRS) Regulations

Due date for comment: 3 October 2025

15 September 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.

15 September 2025 – SARS is committed to enabling government to build a capable state to advance the wellbeing of all South Africans. Employers play a vital role in this effort. Your commitment to tax compliance directly supports the country’s economic development and growth.

As we approach the Employer Interim Reconciliation period, SARS is dedicated to giving clarity and certainty to make it easy to meet your obligations. This letter helps you navigate the upcoming reconciliation process.

Employers’ Interim Reconciliation Declarations Is Part of Filing Season

The Employer Interim Reconciliation submission period is from 22 September to 31 October 2025. During this time, all employers in the private and public sectors must reconcile their declarations for the first six months of the reconciliation year (1 March 2025 to 31 August 2025) and submit these on eFiling or e@syFile™ Employer. Employers with less than 50 employees may use eFiling.

To submit a correct and complete reconciliation, your EMP501 must reflect:

• PAYE, UIF, and SDL values from your previously submitted EMP201 returns, which will prepopulate in the EMP501. Where these values differ from the interim IRP5/IT3(a) certificates generated, employers must amend the prepopulated figures to the correct amounts.
• Payments made during the period (excluding any penalties and interest); and
• Accurate payroll information together with the IRP5/IT3(a) tax certificates for the period 1 March 2025 to 31 August 2025.

Key Changes for 2025

• Software update: use the new e@syFile. For the 2025 Employer Interim Reconciliation, the e@syFile Thin Client is now the primary submission channel for all employers. The “Flex” version is being phased out and can no longer be used for submissions, except for enquiries about historic data. Employers are encouraged to use the “Retrieve Certificate Detail” function to transfer certificate data from e@syFile Flex to e@syFile Thin Client. A step-by-step guide is available on the SARS website to assist with this process.
• Business Requirements Specification (BRS) updated to version 24.0.2. This update introduced new source codes, changes to validation rules, and amendments to some source code descriptions. Employers and payroll administrators are encouraged to review the updated BRS to ensure their payroll systems and submissions are fully compliant with the latest requirements.

Enforcement of Income Tax Numbers

From the February 2026 employer filing season, Income Tax numbers will be strictly enforced in e@syFile™ Employer. Employers will no longer be able to submit reconciliations without valid Income Tax numbers for all employees. Please refer to BRS – PAYE Employer Reconciliation for 2025 / 2026 for the latest rules.

To prepare:

• Use the ITREG/BundleReg process on eFiling or e@syFile™, the Tax Reference Number Enquiry Service on eFiling, or visit a SARS Service Center (with an appointment) to register or request employees’ numbers.
• Use Tax Reference Number (TRN) Enquiry Services on eFiling
• Individuals can register or retrieve their own tax numbers on the SARS website under the “Individuals” section.

Failure to comply will result in administrative penalties. Employers are urged to take proactive steps now to avoid delays in submissions, rejection of reconciliations, or penalties being applied.

Submission Channels

To make the reconciliation process easier, SARS provides different submission options for different-sized employers.

• Employers with 50 or fewer employees can use either SARS eFiling or e@syFile™ Employer. If the employer has 50 or fewer IRP5/IT3(a) certificates, a tax-certificate file can be generated from the payroll system and this file can be imported into SARS eFiling.
• Employers with 50 employees or more are required to use e@syFile™ Employer to file their EMP501 declarations.
• Employers with five or fewer IRP5/IT3(a) certificates can visit their nearest SARS Service Centre, where a SARS agent will help capture the EMP501 and related certificates. Please remember to book an appointment before visiting a SARS Service Centre.

 Accuracy and Timely Filing Are Critical

Submitting accurate declarations on time leads to a smooth reconciliation process and helps avoid unnecessary penalties, such as:

• Possible penalties and interest for incorrect calculations. Incorrect calculation of the monthly PAYE liability could result in the imposition of both penalties and interest. This includes corrections made on the EMP501 reconciliation, because any shortfall is attributed to the last month of the reconciliation period.
• Late submission penalties. Employers must submit an accurate EMP501 using e@syFile™ Employer or SARS eFiling by 31 October 2025 to avoid penalties.

Consequences of Non-compliance

Failure to comply with reconciliation requirements carries serious consequences:

• Late submission of an EMP501 will result in administrative penalties equal to 1% of your annual PAYE liability. This penalty increases by 1% for every month the return remains outstanding, up to a maximum of 10%.
• ETI employers with unused ETI will forfeit the ETI for non-submission or where the employer has a non-compliant status.
• Employers who wilfully or negligently fail to submit EMP201 or EMP501 returns will be guilty of an offence. Upon conviction, they will be liable for a fine or imprisonment for up to two years.

 What Constitutes a Criminal Offence?

Employers will face a fine or imprisonment for up to two years if they:

• Fail to deduct employees’ tax (PAYE) from remuneration or fail to pay the deducted tax to SARS within the prescribed period;
• Do not deliver IRP5 or IT3(a) certificates to employees or former employees within the prescribed deadlines; or
• Use employees’ deducted tax for purposes other than paying the correct amount to SARS.

Remember to Check Your Submission Status

Employers must check the status of submissions regularly after submission to ensure that their EMP501 was correct and accurate when filed with SARS. The PAYE Dashboard should also be consulted. This step offers employers certainty that they have no outstanding obligations.

More Information

For  more information about completing manual certificates, employers can go to the e@syFile™ Employer User Guide or access the Step-by-Step Guide to the Employer Reconciliation Process.

12 September 2025 – As the 2025 tax season is nearing its deadlines, staying up to date with the latest tools and deadlines is essential for efficient tax management. In this edition, we introduce the innovative SARS Tax Return Status Dashboard, designed to give taxpayers, representatives, and practitioners real-time insight into the progress of Personal Income Tax returns – eliminating the need for lengthy calls or in-person visits. You’ll also find important information regarding Trust Income Tax updates, including key dates and procedural details to ensure you remain compliant and prepared. Read on for a streamlined overview of these essential topics and make the most of the resources available to you this tax season.

12 September 2025 – As the 2025 tax season is nearing its deadlines, staying up to date with the latest tools and deadlines is essential for efficient tax management. In this edition, we introduce the innovative SARS Tax Return Status Dashboard, designed to give taxpayers, representatives, and practitioners real-time insight into the progress of Personal Income Tax returns – eliminating the need for lengthy calls or in-person visits. You’ll also find important information regarding Trust Income Tax updates, including key dates and procedural details to ensure you remain compliant and prepared. Read on for a streamlined overview of these essential topics and make the most of the resources available to you this tax season.

12 September 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notices R6594, R6595, R6596 and R6597, as published in Government Gazette 53334 of 12 September 2025, are now available.

12 September 2025 – Customs and Excise Act, 1964:

• Draft amendments to rules under sections 40, 41 and 120 – Insertion of rules under sections 40 and 41 relating to the manner in which bills of entry may be adjusted where customs value declared is affected by transfer pricing adjustments

Due date for comment: 3 October 2025

12 September 2025 – SARS holds exclusive rights to its trademarks, including logos, names, and official insignia. These trademarks are important assets that symbolize trust, authority, and the integrity of SARS’s services.  We encourage you to take a few minutes to view our latest educational video. Understanding the importance of intellectual property not only protects SARS but also helps preserve the integrity of our collective interactions.

12 September 2025 – SARS is readying systems and teams to implement the Global Anti-Base Erosion (GloBE) Model Rules, introducing a global minimum tax for large multinationals. The initiative promotes fair taxation, voluntary compliance, and streamlined reporting through eFiling.

Discover more about the GloBE framework and how it affects multinational entities here.

12 September 2025 – The facility codes used in Box 30 on the Customs Clearance Declaration (CCD) have been updated to include details of the new approved terminal Transnet SOC Ltd located in Port Elizabeth.
This addition enables Customs to transmit electronic messages communicating the status of the consignment to these facilities.

SC-CF-19-A02 – Facilities Code List – External Annexure

11 September 2025 – The South African Revenue Service (SARS) reminds trustees and the public of the official filing season for trusts that runs from 20 September 2025 to 19 January 2026.

All trusts must file a tax return annually, including those that are not economically active. A trust is included under the definition of a “person” in terms of the Income Tax Act, no.58 of 1962, and is therefore regarded as a taxpayer. A trustee is the representative taxpayer of a trust and is liable to file on behalf of the trust or appoint a registered tax practitioner to do so.

A provisional taxpayer is any person who receives income, or to whom income accrues, other than remuneration. Trustees should be aware of the requirements to submit provisional tax returns. In addition, trustees are also required to submit an IT3(t) third-party data return that provide details of amounts vested to beneficiaries. This return is due by 30 September 2025. For further details, visit the SARS website.

Trustees must submit their returns and mandatory supporting documents during filing. These documents include the trust instrument, annual financial statements, Letters of Authority, resolutions/minutes of trustee meetings, and an organogram depicting the beneficial ownership of the trust. Additionally, beneficiaries of trusts should declare their income, including income derived from a trust, in their personal income tax returns.

SARS has made it easy for taxpayers to comply through online filing. The Personal Income Tax Return (ITR12) and Trust Income Tax Return (ITR12T) are available on eFiling. Alternatively, an appointment to visit a SARS Service Centre can be made on the SARS website. Please take note that there are specific requirements should you wish to submit your tax return at a SARS Service Centre. Taxpayers are encouraged to refer to the SARS website for further information on their tax obligations, including trusts, and Provisional Tax.

SARS takes a zero-tolerance approach to taxpayers who do not register for the applicable tax, file tax returns, declare income accurately, or pay their tax debt. Non-compliance with these obligations is a criminal offence and will attract penalties and interest.

For more information, contact [email protected].

11 September 2025 – Customs and Excise Act, 1964: The tariffs amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments:

With retrospective effect from 30 May 2025

• Amendment to Schedule No. 1, by the substitution of paragraph 1 of General Note O, to include Nigeria as part of the State Parties in the African Continental Free Trade Area (AfCFTA) Agreement

With effect from 12 September 2025

• Amendment to Schedule No.1, by the substitution of General Note O.8 as well as the insertion of General Note O.9 in order to suspend the preferential treatment on products classifiable under tariff subheading 0902.40 imported from Kenya under the AfCFTA
• Amendment to Part 2 of Schedule No. 4, by the insertion of rebate item 460.15/7306.40/01.06 in order to provide for a temporary rebate provision on stainless-steel tubing used in the manufacture and maintenance of state-of-the-art processing plants for the hygienic and liquid food industries (ITAC Report No. 742)
• Amendment to Part 2 of Schedule No. 4, by the insertion of rebate item 460.06/1516.20.90/01.08 in order to provide for a temporary rebate provision on palm oil, not fractionated, partly of wholly hydrogenated, whether or not refined, but not further prepared, for use in the manufacture of soaps and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, classifiable in tariff subheading 3401.1 (ITAC Report No. 739)

Publication details will be made available later

11 September 2025 – Are you struggling with outstanding tax debt? Let us help you to ease the burden. Watch our easy step-by-step video ‘Managing Outstanding Tax Debt‘.

10 September 2025 – The Prohibited and Restricted Imports and Exports list has been updated.

Tariff headings 9201, 9202, 9205, 9206, 9207, 9208, 9209 do not require an ITAC import permit.