What’s New at SARS

1 June 2026 – Effective 1 June 2026, all drivers entering South Africa with vehicles for temporary importation are required to declare such vehicles at the port of entry. This replaces the previous requirement that applied only to vehicles registered outside of the Southern African Customs Union (SACU) and now includes SACU‑registered vehicles.

The traveller processing policy document has been updated to align with the aforementioned.

SC-PA-01-11 – Traveller Processing – External Policy

1 June 2026 – The Global Anti-Base Erosion (GloBE) Model Rule—Pillar Two establishes a structured framework for calculating effective tax rates (ETRs) and administering top-up taxes in jurisdictions where the ETR falls below the 15% minimum threshold.

A Multi-National Enterprise (MNE) must submit the Global Minimum Tax Return (GMT01), together with the Global Minimum Tax Declaration form (GMT02) and the tax calculation for the relevant fiscal year of liability.

The Global Minimum Tax (GMT) Returns submission and payment periods are as follows:

• 15 months after the end of the Fiscal Year, or
• 18 months after the end of the first Fiscal Year commencing on or after 1 January 2024 but before 1 January 2025:
  • Where the MNE Group is liable to the Top-up Tax and is not required to submit a GMT Return for a previous Fiscal Year in another jurisdiction, ignoring Fiscal Years that precede the Fiscal Year mentioned above.

GMT payment may be made by a Multi-National Enterprise (MNE) or Domestic Constituent Entity (DCE) through the eFiling channel.

A new guide to submit GMT Returns has been developed and the Payment Rules guide has been updated.

• GMT-GEN-01-G02 – Guide to submit Global Minimum Tax (GMT) Returns on eFiling – External Guide
• GEN-PAYM-01-G01 – SARS Payment Rules – External Guide

1 June 2026 – From today, 1 June 2026, all travellers crossing South Africa’s borders must submit an online customs declaration and declare any foreign-registered vehicles they bring into the country. This launch of the South African Revenue Service’s (SARS) new digital Traveller Declaration System, together with stepped-up education of customs rules at every port of entry, marks a major step in modernising border controls, streamlining legitimate trade and travel, and curbing non-compliance. The new requirements are grounded in South African law, specifically Section 15 of the Customs and Excise Act, 1964, which obliges travellers to declare all goods, including vehicles, when entering or leaving the country.

SARS Commissioner Dr Johnstone Makhubu and his senior team are on the ground at key border posts today, including a visit to the Skilpadshek and Kopfontein Border Posts in Bokone Bophirima formerly North-West , and Maseru Bridge and Ficksburg Bridge ports of entry in Bloemfontein to monitor implementation, support front-line officers and provide clarity to travellers as the system goes live. The Commissioner’s presence emphasises SARS’ commitment to a smooth rollout, visible leadership oversight and consistent education nationwide from day one of these measures. Other senior SARS officials are similarly present at major ports of entry and in inland enforcement hubs to ensure the new rules are applied consistently across the country. SARS is pleased that prior to today’s launch; foreign registered vehicle owners have heeded the call of registration with more than 38 900 Temporary Import Permit (TIP) issued by 31 May 2026.

Dr Makhubu used the launch to emphasise the legal basis and fairness of these requirements. “The obligation to declare goods and vehicles at our borders is firmly rooted in South African law, which clearly states that everyone must declare everything they bring into or take out of the country. As SARS, in collaboration with other state law enforcement agencies have a duty to enforce that law consistently and fairly while making it easy for honest travellers to comply,” says Dr Makhubu.

He notes that even vehicles from neighbouring Southern African Customs Union (SACU) countries must be declared, without exception. “SACU arrangements facilitate trade, but they do not remove customs control. A vehicle registered outside South Africa remains a foreign vehicle under our law and must be declared as such. This approach ensures equal treatment and predictability at all our borders and conforms to our strategic intent of fostering voluntary compliance,” he adds.

As of today, all foreign-registered vehicles entering South Africa must be declared to Customs and be issued a TIP at the border, as provided by law. This includes vehicles registered in any other SACU member state. A TIP allows a foreign vehicle to be used legally in South Africa temporarily. It is valid for up to 6 months at a time and can be used for multiple entries and exits within that period without needing a new permit for each trip. In practice, foreign motorists who cross the border regularly for work, business, study or other legitimate purposes do not have to re-register the same vehicle every day, if they hold a valid TIP. This includes South Africans who trade regularly with a foreign country who possesses a foreign registered vehicle only on the basis that the vehicle is used for business only. SARS also stresses that there is no fee for obtaining a TIP or for submitting an online traveller declaration, keeping compliance straightforward and free of charge. “There is no charge for submitting a traveller declaration or for issuing a temporary import permit,” Dr Makhubu confirms. “Complying with the law shouldn’t impose a financial burden; we have designed these systems to be accessible to all travellers.”

To help travellers meet these requirements, all travellers must submit a simple digital declaration of their goods (and any accompanying vehicles) before travel. This can be done via the SARS website or the SARS MobiApp on a smartphone. After pre-declaring, travellers receive a personal reference number to present at the border. This digital process is a key part of SARS’ modernisation efforts, aimed at making border crossings smoother and more predictable. “Modernisation is not about adding red tape but replacing manual, fragmented processes with digital systems that are simpler, faster and more transparent.

The Online Traveller Declaration and the SARS MobiApp allow travellers to arrive prepared, spend less time at the border and experience greater certainty, highlights Makhubu, adding that “When travellers pre-declare and follow the rules, border processing is quicker and more predictable, and a single temporary import permit covers multiple entries. That’s a real benefit for the many commuters, traders and tourists who cross our borders regularly.”

Travellers who do not have access to the online system in advance are being assisted by SARS officers at ports of entry, through on-site digital kiosks and staff ready to help capture their information. Traditional border controls remain in place to verify declarations, and travellers and vehicles must still present themselves to a Customs officer and may undergo inspection if required.

For media enquiries, contact SARS Media at [email protected].

1 June 2026 – Now is the time to update your personal and banking details online.

Know your dates:

• Auto Assessments: 1 July to 12 July 2026
• Non-provisional individuals: 13 July to 23 October 2026
• Provisional taxpayers: 13 July 2026 to 22 January 2027
• Trusts: 13 July 2026 to 22 January 2027

Here’s what’s changed for 2026 Filing Season:

• Less capturing, more prefilled data: Some of your information (like investment income) will already be filled in on your form — saving you time.
• Simpler, easier-to understand questions: The form has been simplified with fewer repeated questions and clearer wording to help you complete it correctly.
• Better guidance on residency status: New questions and date fields will help you provide the right information about your residency.
• Easier medical aid selection: A dropdown list of approved medical aid schemes will help you choose the correct option and avoid mistakes.
• Use WhatsApp for quick and easy access: You can now receive your Notice of Assessment (ITA34) if you are auto-assessed and don’t use email or eFiling. You can also get your Notice of Assessment (ITA34) and Statement of Account (SOA) on WhatsApp and even upload supporting documents directly through WhatsApp.
• Improved eFiling experience: The Income Tax Return (ITR12) has been updated with a new look and feel to make navigation easier. You will also find quick links to your Notice of Assessment (ITA34), and clearer messages if your return is overdue.
• Fewer verification issues: A new declaration alert questionnaire will help identify and resolve issues earlier, reducing the chances of your return being selected for verification.

These changes make your filing experience smoother and help you get it right the first time.

Keep an eye on the Filing Season webpage.

1 June 2026 – Close Corporations Act, 1984, Companies Act, 1973, Companies Act, 2008, and Tax Administration Act, 2011

• Williams NO and Another v eThekwini Municipality and Others (13624/2022P) [2026] ZAKZPHC (27 May 2026)

Whether the application for security of costs brought by the first defendant in respect of action proceedings brought by the first and second plaintiffs as joint liquidators of Zikhulise Cleaning Maintenance and Transport CC against the first defendant may be granted.

While SARS is not a party to the proceedings, it is heavily invested in the matter.

1 June 2026 – Income Tax Act, 1962

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

The South African Reserve Bank changed the “repo rate” on 29 May 2026, effective 1 June 2026.

1 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.

1 June 2026 – See the FAQs, steps to apply and contact details for the new China’s Zero-Tariff Preference Scheme here.

30 May 2026 — The Commissioner of the South African Revenue Service, Dr Johnstone Makhubu, said that SARS has finalised the legal and operational framework to administer China’s zero-tariff scheme. The Rules in terms of section 46A of the Customs and Excise Act, 1964, regulating the issuing of certificates of origin are available on the SARS website. From 1 June 2026, SARS will be issuing Rules of Origin certificates for qualifying exports.

The Commissioner confirmed that goods already shipped or cleared on or after 1 May 2026 are not disadvantaged and that traders can obtain origin certificates for those shipments, allowing them to receive the intended duty-free benefits in China. As an interim measure, exporters can lodge security with China’s customs administration in the absence of a certificate of origin. This security will be released upon the lodging of a valid certificate of origin obtained from SARS in respect of qualifying goods.

The Commissioner elaborated: “Beginning 1 June, we are introducing a simple, printable certificate format, allowing exporters to prove origin and claim the tariff preference straight away”. This certificate carries the necessary security features and will be accepted by China’s Customs Administration. The Commissioner added that SARS will be issuing the approved certificate template upon application to exporters, and they will be advised of any supporting-document requirements by the relevant officials. .

Addressing concerns, the Commissioner said: “We understand that exporters have questions about how this scheme works, especially for shipments already on the way. I want to assure our traders that no qualifying exporter will be left behind. From 1 June, SARS is issuing origin certificates retrospectively to cater for qualifying goods that were shipped or cleared after 1 May 2026, so they can still benefit fully from the zero tariffs”. This measure confirms SARS’s commitment to providing clarity and certainty while making the movement of goods easy and seamless. It also aligns with the organisation’s commitment to facilitate legitimate trade and protect South Africa’s customs system.

SARS is the designated issuing authority for the required Rules of Origin certificates. China’s unilateral zero-tariff arrangement, also offered to several other African countries, allows qualifying goods to enter the Chinese market duty-free. For purposes of the verification of the issued certificates, please contact [email protected]

Additionally, as an interim measure, exporters requiring assistance can also contact SARS at [email protected] for guidance on the new arrangement. FAQs will be published on the Rules of origin webpage on the SARS website early next week.

Exporters are reminded that not all goods qualify for China’s zero-tariff arrangement: some remain subject to tariff‑rates or quotas and specific conditions. Zero-tariff treatment depends strictly on meeting the Rules of Origin and presenting a valid SARS Certificate of Origin. Exporters must confirm eligibility with their trading partners in China, maintain proper origin documentation, and stay up to date with SARS processes. Only fully compliant shipments will qualify, making careful preparation essential to avoid delays or disqualification.

“SARS is committed to support exporters and empowering honest traders to reap maximum benefit from global trade incentives while safeguarding the customs system”, Commissioner Makhubu concluded.

For further information, please contact [email protected].

29 May 2026 – See our FAQs for more information on the declaration of Foreign Registered Vehicles in addition to the media release of 19 May 2026.

29 May 2026 – The facility codes used in Box 30 on the Goods Declaration have been updated to:

• Replace Gibela Trade and Invest 1322 CC with Diamond Global Terminals Pty (Ltd) for the depot located in Durban; and
• Include the Swissport South Africa Pty (Ltd) degrouping depot located at ORTIA and Cape Town.

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

29 May 2026 – The Guide to the Tax Directive functionality on eFiling has been updated to:

• Provide more clarity on the tax type description for Tax Directive – Individual and Tax Directive – Organisation activation.
• Include the tax directive reports function that is available.

29 May 2026 – South Africa recorded a preliminary trade balance surplus of R15.2 billion in April 2026. This surplus was attributable to exports of R190.6 billion and imports of R175.4 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN).

See the full Media Release here.

29 May 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notice, R.7533, as published in Government Gazette 54757 of 29 May 2026, are now available.

29 May 2026 – The following High Court judgments were placed on the SARS website:

• CSARS v Shabangu and Another (121282/2023) and CSARS v Shabangu NO and Others (121275/2023) [2026] ZAGPPHC (27 May 2026)
• Poseidon Operations (Pty) Ltd v CSARS and Others (23278/2022) [2026] ZAGPPHC 453 (29 April 2026)
• CSARS and Another v Alliance Fuel (Pty) Ltd (Leave to Appeal) (7453/2024) [2026] ZALMPPHC 43 (30 March 2026)
• WCF Hardware Distributors (Pty) Ltd v CSARS (2024/051127) [2026] ZAGPPHC 104 (10 February 2026)
• Afrinergy Holdings (Pty) Ltd v CCARS and Others (Review) (18187/2022) [2026] ZAGPPHC 105 (2 February 2026)
• Contract Packing Solutions CC v SARS and Others (2025/016340) [2026] ZAGPPHC 17 (16 January 2026)

Summaries are available on the High Court Judgments page.

29 May 2026 – We’ve listened and compiled a few FAQs on what to do when an employee’s Income Tax number is not available and the employee cannot be contacted.

28 May 2026 – Customs and Excise Act, 1964: The tariff amendments notice, scheduled for publication in the Government Gazette, relates to the amendments to –

• Part 1 of Schedule No. 1, by the substitution of tariff subheading 7302.10 in order to increase the rate of customs duty on rails from 5% to 10% (ITAC Report 751).

Publication details will be made available later

28 May 2026 – Customs and Excise Act, 1964: Publication of rule amendments notice, R7522, in Government Gazette 54722 of 28 May 2026, issued under sections 46A and 120, relating to the non-reciprocal zero-tariff treatment for goods exported from the Republic of South Africa to the Peoples Republic of China (DAR271).

28 May 2026 – Income Tax Act, 1962

• Interpretation Note 144 – Income Tax Exemption – Bargaining Councils

28 May 2026 – Publication of Guide for Tax Rates/Duties/Levies (Issue 18)

Tax rates prior to the 2018 year of assessment have been deleted and issues 15 to 17 of this guide may be consulted for these rates.