What’s New at SARS

7 October 2025 – SARS is proud to announce the expansion of the Lwazi Artificial Intelligence (AI) Assistant across the SARS website and SARS MobiApp platforms. The upgraded Lwazi AI Assistant provides instant support with tax reference numbers, statements of account, notices of assessment, and the status of your audit or refund—anytime, anywhere.

Lwazi AI is designed with accessibility at its core, ensuring that tax support is easier for everyone, including users who are visually impaired. Welcome to a new era of smart, secure, and user-friendly tax services with SARS. Try Lwazi AI Assistant today—save time, skip the queues, and get the answers you need instantly!

7 October 2025 – Watch our new step-by-step video to see what you can do on our online query system – Tired of long lines at the branch? Discover the SARS Online Query System (SOQS).

6 October 2025 – Value-Added Tax Act, 1991

• Binding General Ruling 4 (Issue 5) – Apportionment methodology to be applied by a municipality

6 October 2025 – Value-Added Tax Act, 1991

• Binding General Rulings 4 (Issue 4) – Apportionment methodology to be applied by a municipality

6 October 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.

6 October 2025 – To improve the security and clarity of our email correspondence, SARS has introduced enhanced encryption and identification measures, effective 3 October 2025. These changes apply to emails containing PDF attachments, such as the Notice of Registration (IT150) and Statement of Account (SOA) in respect of Personal Income Tax (PIT).

Key Enhancements

• The PDF file names will partially mask the Tax Reference Number.
• The body of the email will include the taxpayer’s initial/s and surname.
• The Statement of Account PDF attachment will now be password-protected.

These enhancements support SARS’s commitment to data privacy in line with POPIA and help taxpayer representatives and tax practitioners identify correspondence more easily.

3 October 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notices R6709, R6710, and R6711, as published in Government Gazette 53461 of 3 October 2025, are now available.

3 October 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 is scheduled for:

• Friday, 3 October 2025 from 18:00 to 23:00.
• Saturday, 4 October from 8:00 to Sunday, 5 October at 1:30

During this time, you may experience intermittent service interruption on our eFiling, Tax and Customs Digital Platforms, as well as delays in receiving email OTPs.

2 October 2025 – The schedule for the Circus Triangle Mall Pop-up Branches for October 2025 in Mthatha is now available.

2 October 2025 – Customs and Excise Act, 1964: The tariffs amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments, with effect from 1 January 2026:

• Part 1 of Schedule No. 1, by the substitution of various tariff subheadings, to implement the phase down rates of customs duties in terms of the African Continental Free Trade Area (AfCFTA) Agreement
• Part 1 of Schedule No. 1, to provide for technical amendments, by the insertion of new 8-digit tariff subheadings under Chapters 29, 38, 68, 70, 74 and 83
• Schedule No. 2, by the substitution of the heading to include the reference to “Safeguard”

Publication details will be made available later

2 October 2025 – The East London mobile tax unit schedule for October to November 2025 is now available.

1 October 2025 — The South African Revenue Service (SARS) notes the publication of the Office of the Tax Ombudsman’s (OTO) draft report, for public comment, on cases of eFiling profile compromise.

While SARS notes the OTO’s recommendations, the organisation would like to assure taxpayers that most of these have been integral to the modernisation programme over a number of years. SARS remains committed to strengthening the critical areas that have been highlighted. These include enhancing its authentication protocols; improving fraud-risk detection; optimising refund-verification systems; and strengthening collaboration with banks, the Companies and Intellectual Property Commission (CIPC), and South African Police Service (SAPS).

SARS believes that OTO plays a crucial role in the tax ecosystem and safeguarding and promoting tax and fiscal system for the country. Promotion of cooperation between these vital institutions, SARS and OTO, is critical for the functioning of the tax system. In this regard, SARS will be making inputs into the draft report like all other interested parties. Additionally, SARS believes its constructive contribution will help to continue to deepen confidence to all taxpayers that its electronic platforms are secure and safe for engagement with the organisation.

SARS acknowledges that cybercrime is an evolving and growing risk, requiring significant and ongoing investment into modernisation of its tax administration platform as included in its current 5-year strategic plan. Many of the recommendations in the OTO report have already begun and will be continually reviewed and enhanced as the goal posts shift. These are intended to strengthen our security layer, and this was occasioned by our concerns about the evolving nature of cybercrime. As an organisation that is operating in a rapidly changing technologically environment, SARS continuously reviews strategic risks, so that it can react to these changes and stay ahead of the curve. SARS will be sharing these insights with the OTO.

SARS believes that any compromised profile is one too many. All role players must play their part to prevent criminals from accessing taxpayers’ information. It is worth repeating that taxpayers must keep their confidential details safe and never exposed to unauthorised individuals. Taxpayers must use secure internet platforms to access electronic services such as eFiling. SARS will never ask taxpayers to click any link to access its services.

For further information, please contact [email protected].

30 September 2025 – The South African Revenue Service (SARS) is always ready to assist taxpayers to fulfil their legal obligations. Taxpayers who owe tax debt may often find it difficult to settle their debt due to financial challenges. SARS has various mechanisms to collect outstanding debt. To explore this matter further, SARS met with the Recognised Controlling Bodies (RCBs) to look at various ways in which taxpayers can be assisted to pay their debts to the fiscus.

At this meeting, the parties discussed the Debt Compromise provision as provided for in Part D of the Tax Administration Act, which may be considered under certain circumstances. We agreed with RCBs to launch an Expedited Tax Debt Process. This is part of a general alignment and commitment between SARS and the RCBs to find ways to recover debt rapidly within the provisions of the Tax Administration Act. The normal debt-compromise process remains open to all taxpayers.

SARS will apply the learnings of the rapid compromise process to enhance the compromise process to benefit all taxpayers. A dedicated single point of entry will be made available for applications from Monday, 13 October 2025. Although this tax-debt compromise process will start with RCBs, depending on the results, SARS may later consider it for all taxpayers.

SARS will communicate this expedited debt compromise process widely, and invite RCBs to collaborate on such awareness sessions, webinars, and targeted communication to facilitate widespread understanding of the process.

Key Features of the Initiative 

a. Expedited compromise process applies to non-disputed tax debts older than 12 months.

b. Exclusion of entities subject to specific legal processes (such as liquidations, estates, and business rescue cases), companies that have been deregistered, cases subject to criminal investigation and audit, as well as cases within the write-off process.

c. All applicants must provide comprehensive relevant supporting documentation with their submissions. It is important that disclosures are accurate, failing which SARS may not even consider such applications.

d. Tax practitioners registered with the RCBs can guide taxpayer clients on the requirements for the debt compromise, including supporting documents required in line with Part D of Chapter 14 of the Tax Administration Act.

e. SARS commits to resolve qualifying applications within four weeks, using dedicated teams and enhanced workflow management.

f. For taxpayers who remain non-compliant and those not forming part of the compromise process, SARS will revert to normal enforcement actions against non-compliant taxpayers. To make non-compliance hard and costly, such enforcement will include writs of execution of court judgments.

Operational and Technical Enhancements

Dedicated account teams and technical resources, including online appointment systems for tax practitioners, have been activated to support the process and resolve operational challenges.

Follow-Up Actions SARS and RCBs

In line with the discussions held with SARS, RCBs will clarify the requirements for the expedited compromise process and enable its smooth operation.

For further information, please contact [email protected].

30 September 2025 – This issue discusses the compliance requirements for income tax exempt institutions and key compliance requirements for trusts that are approved Exempt Institutions (EI). It covers the trust-return submission periods and IT3(d) and IT3(t) submission and the updating of registered details.

We also offer tips when sending emails to SARS and stress the importance of using the services of registered tax practitioners.

30 September 2025 – Join the SARS webinar on 2 October to get practical guidance on the 2025 Interim Reconciliation. The session will provide step-by-step guidance on using the enhanced e@syFile™ Employer system to ensure accurate and timely submissions. The webinar will help you to:

• Understand the Employer Interim Reconciliation process and your obligations.
• Get clarity on system requirements, payroll data preparation, and data migration.
• Avoid common filing errors that can lead to penalties.
• Engage directly with SARS specialists during live Q&A and troubleshooting sessions.

Topics to be covered include:

• Employer Interim Reconciliation Troubleshooting – How to resolve common EMP501 submission challenges.
• System Readiness and Data Migration – Preparing your payroll data and ensuring your systems are compliant.
• Employer obligations and compliance.
• Q&A Session and Troubleshooting – Ask questions and receive real-time support from SARS experts.

Date: Thursday, 2 October 2025

Time: 17:00 – 19:00

If you have questions ahead of the session, please email: [email protected].

See the slideshow presentation that will be presented during the webinar.

See the e@syfile version 8 Installation presentation here.

The webinar will also be recorded and published afterwards on the SARS TV YouTube channel.

YouTube link: https://youtube.com/live/mEy9pqq-Ur8?feature=share

30 September 2025 – Mineral and Petroleum Resources Royalty Act, 2008, and Tax Administration Act, 2011

• SARSTC IT 46010 (MPRR) [2025] ZATC JHB (5 September 2025)

Royalty liability and calculation.

30 September 2025 – South Africa recorded a preliminary trade balance surplus of R4.0 billion in August 2025. This surplus was attributable to exports of R171.3 billion and imports of R167.4 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN).

See the full Media Release here.

Or visit the Trade Statistics webpage.

30 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 is scheduled for:

Tuesday, 30 September 2025 from 18h00 to 22h00.

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

29 September 2025 – The e@syFile™ Employer version 8.0.1_322 release notes specify the following changes:

• • Introducing source codes as detailed in the SARS PAYE BRS.
  • Introduced Statement of Account request on Dashboard.
  • Introduced extract PAYE data of e@syFile TC backups.
  • Introduced import PAYE data for e@syFile TC backups.

See more detail in the release notes.

29 September 2025 – Income Tax Act, 1962

• Interpretation Note 119 (Issue 2) – Deductions in respect of improvements to land or buildings not owned by a taxpayer