What’s New at SARS

29 April 2025 – Taxpayers will now be able to submit Donations Tax (IT144) and Withholding Tax on Royalties (WTR01) declarations online through the SARS Online Query System (SOQS) via the SARS website. This platform streamlines tax declarations with automated systems and improved efficiency. Taxpayers can now manage their taxes from home or the office, 24/7, without having to visit a branch, thus enhancing tax compliance and easing the declaration process. See the Digital Channels webpage for more information or the new direct link to submit Donations Tax (IT144) and Withholding Tax on Royalties (WTR01) declarations.

27 April 2025 – The Commissioner for the South African Revenue Service (SARS), Mr Edward Kieswetter, welcomes the agreement between the parties and court order in the matter relating to the 0.5 percentage point increase in value-added tax (VAT) that was originally announced to come into effect on 1 May 2025, along with other matters.

This is an important order that provides clarity to SARS to effectively and efficiently administer the VAT Act. It also has practical implication for consumers and VAT vendors charged with managing VAT. These are:

• The court’s order suspends the 0.5 percentage point increase that was originally announced to come into effect on 1 May 2015 and there is, therefore, no basis for VAT vendors to implement an increase of VAT rate.
• All vendors are urged to readjust their systems back to 15%.
• All consumers are urged to ensure that they are charged the correct VAT rate of 15%. In the unlikely event they are charged 15.5%, consumers should bring this to the attention of the vendor and ensure that this is resolved at the point of sale or otherwise by mutual agreement.

For further information, please contact [email protected].

27 April 2025 – As the 2025 filing season approaches, SARS requires taxpayers to ensure that their banking details are correct and updated. This ensures efficient processing of any refund that may be due.

If you need to change your bank information, you must first check that your security contact details (email and cell phone number) and SARS eFiling log-in details are up to date.

Please note: There is no need to act or make any changes if your banking details and security contact details are up to date.

Why Keeping Your Details Updated Matters

• Stay informed: receive important updates about your tax affairs immediately.
• Receive One-Time Pins (OTP): SARS will use your contact details (email or cell phone number) to send you an OTP.
  • Your OTP is the key to your eFiling account and for updating your banking details.
  • If your contact details are outdated, your OTP will not reach you, making it difficult for you to update or change your bank details.
• Secure your account: keep your log-in details current and protect your information

How to Update Your Information

To Update Your Security Contact Details (Required to receive OTPs)

1. Log in to eFiling (sarsefiling.co.za).
2. Click on “My Profile” in the menu on the left-hand side of the screen.
3. Select “Profile and Preference Setup” and scroll to the “Security Contact Details” section. Here, you can update your email address or cell phone number.
4. Verify with OTP: choose your preferred method of communication (email or SMS) to receive an OTP. Enter the OTP to confirm the changes.
5. Save changes: once the OTP is verified, your updated contact details will be saved.

To Update Your Banking Details Quickly

1. Log in to eFiling.
2. Click the express-access option: “Update My Personal Income Tax Bank Account”.
3. The Banking Details Update screen will be displayed.
4. Click “Maintain SARS Registered Details”.
5. Click the drop-down menu to select the bank name.
6. Fill in the branch code/branch name, account number, account type and account-holder name.
7. Click “Update Banking Details”.
8. Confirm the banking-details change with the OTP sent to your preferred method of communication.

Note: if both your email address and cell phone number have changed and you cannot follow the steps above, you will need to call the SARS Contact Centre (0800 00 7277) or visit a SARS branch to verify your identity. To avoid long queues, first book an appointment through the SARS website (www.sars.gov.za).

For more information view the below guides:

• IT-AE-36-G05 – Comprehensive Guide to the ITR12 Income Tax Return for Individuals – External Guide
• GEN-GEN-41-G01 – Change of Banking Details – External Guide
• IT-AE-36-G06 – Guide to submit your Individual Income Tax Return via eFiling – External Guide
• IT-AE-46-G01 – How to submit your Individual Income Tax return via the SARS MobiApp – External Guide

25 April 2025 – The North West tax workshop schedules for May 2025 are now available.

25 April 2025 – Value-Added Tax Act, 1991

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

25 April 2025 – Value-Added Tax Act, 1991

• Binding General Ruling 4 (Issue 3) – Apportionment methodology to be applied by a municipality

25 April 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notice R6152, R6153, R6154, and R6155, as published in Government Gazette 52564 of 25 April 2025, are now available.

25 April 2025 – The Commissioner for the South African Revenue Service (SARS), Mr. Edward Kieswetter has noted the Finance Minister, Mr. Enoch Godongwana’s decision to reverse the planned 0.5% VAT rate increase, which was initially set to take effect on 1 May 2025. This decision has significant practical implications for VAT vendors and consumers. As the administrator of all national government tax measures, SARS will ensure that the necessary adjustments are made to accommodate this change.

Additionally, the Commissioner acknowledges that vendors and consumers have invested in preparing for an increase in VAT during a period of uncertainty from Parliament’s deliberations and public comments.

As per the Minister’s media statement announcing the reversal of the increase in the VAT rate announcement and the publishing of Government Notice No 6157 of 24 April 2025, introducing in Parliament the Rates and Monetary Amounts and the Amendment of Revenue Laws Bill, which is anticipated to  be  passed by Parliament,  the following measures will apply to all VAT vendors with effect from 1 May 2025:

1. VAT vendors who have not implemented the change in rate, they stop all development in this regard.
2. Vendors are expected to charge VAT at the rate of 15% and not 15.5% for the relevant goods and services as per the VAT Act.  Vendors may use limited time to adjust their systems accordingly. and report and pay the VAT.
3. Should a vendor not be able to revert to the 15% rate, due to complex system changes that may be needed, such supplies and purchases must be reported and accounted for at the 15.5% rate until such time that you are able to make the necessary system adjustments which should be completed by no later than 15 May 2025.
4. VAT transactions which were charged at 15.5% must be reported in field 12 (for output tax) and field 18 (for input tax) of the VAT return.
5. Adjustments in the form of refunds of the 0.5% rate to customers and from suppliers must equally be reported in fields 12 and 18 respectively.

6. The VAT return declarations made will be taken into consideration when verifications and/or audits on the affected VAT tax periods are conducted.
7. The VAT returns that are to be submitted will continue to calculate the VAT auto calculation using the 15% rate from tax periods or months commencing 1 May 2025.
8. Vendors who have already implemented both the rate changes and the Zero-Rating are encouraged to reverse those changes before 1 May 2025.

Commissioner Edward Kieswetter said that “he understands the complexity and the confusion that has resulted from this process. SARS will do its best to provide further clarity to create certainty of obligation for all vendors.”

For further information, please contact [email protected].

25 April 2025 – The KwaZulu-Natal mobile tax unit schedule for May 2025 is now available.

24 April 2025 – National Legislation

• Memorandum on Objects of Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2025

24 April 2025 – National Legislation

• Rates and Monetary Amounts and Amendment of Revenue Laws Bill [B14—2025]

The Minister of Finance introduced the Rates and Monetary Amounts and Amendment of Revenue Laws Bill [B14—2025] in the National Assembly on 24 April 2025

24 April 2025 – Value-Added Tax Act, 1991: Frequently Asked Questions: Increase in the VAT Rate from 1 May 2025, and the Pocket Guide on the VAT Rate Increase from 1 May 2025 withdrawn by the Rates and Monetary Amounts and Amendment of Revenue Laws Bill [B14—2025] as tabled by the Minister of Finance in the National Assembly on 24 April 2025.

24 April 2025 – National Legislation: Notice of Introduction in National Assembly of Draft Rates Bill

• Notice of Introduction in National Assembly of draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2025, and Publication of Explanatory Summary of Bill, and Withdrawal of Notice

24 April 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 1 September 2024 up to and including 31 December 2024

• Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (SADC-EU EPA)
• Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (SACUM-UK EPA)

With retrospective effect from 1 January 2025

• Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (SADC-EU EPA)
• Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (SACUM-UK EPA)

Publication details will be made available later

24 April 2025- The South African Revenue Service (SARS) wishes to inform that 31 May 2025 is the deadline to file the Employer’s Annual Declaration.

The Employer Annual Declaration process is the most important step that precedes the Personal Income Tax (PIT) Filing Season, which takes place later in the year. The information gathered during the Employer Annual Declaration period, the monthly declaration in EMP201 and reconciliation in EMP501 aids SARS to issue taxpayers with accurate auto-assessed or pre-populated Income Tax Return (ITR12).  Incomplete or incorrect information will make it difficult for employees to fulfil their tax obligations. Timely distribution of IRP5 and IT3 certificates by employers is extremely important as employees require these certificates to file their ITR12s returns during tax season.

SARS has introduced an enhanced version of the e@syfile™ Employer software (version 8.0) to enrich your filing experience. The latest version comes with improved capability, ensuring a smoother, more efficient reconciliation process. We encourage employers, tax practitioners, and payroll administrators to download the new e@syfile™ Employer v8.0 from the e@syFile download page on www.sars.gov.za before submitting the Employer Annual declarations.

It is important to note that all Employers are required and must submit their Employers Annual Declaration, including those Employers who are not economically active. SARS will hold all Employers liable for the non-compliance of the Employers Annual Declaration submission.

Employers can access the how-to videos” uploaded onto the SARS TV YouTube Channel.

For further information please contact [email protected].

23 April 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, 25 April 2025 from 18h00 to 22h00,

Saturday, 26 April 2025 from 20h00 to 22h00.

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

23 April 2025 – SARS invites you to tender for the goods and/or services as detailed in RFP31/2024. The conditions in the SARS Chain Management Policy and the Regulatory Framework which governs tenders at SARS are applicable to this tender process.

22 April 2025 – The Western Cape mobile tax unit schedule for May 2025 is now available.

22 April 2025 – The Corporate Income Tax Guide has been updated to include additional clarity on Beneficial Ownership. As a member of the Financial Action Task Force (FATF), South Africa is committed to implementing measures that ensure the availability of adequate, accurate, and timely information regarding the beneficial ownership and control of legal persons and arrangements. In line with this commitment, SARS has introduced requirements for submitting the Beneficial Interest and Beneficial Ownership registers as part of the Income Tax Return for Companies (ITR14) submission process, effective from the 2022 year of assessment.

Updated guide: How to complete the Income Tax Return ITR14 for Companies

22 April 2025 – The latest edition of the SARS Government Connect Newsletter for April 2025 is now available.  In this newsletter, we provide information on the Employer Annual Declarations commencing on1 April 2025 and updated guides and videos for Tax Exempt Institutions. In addition, we provide details of collaboration agreements that SARS has entered into with other government institutions and updates to the SARS Payments guide.