What’s New at SARS

Updates to the Income Tax Return (ITR12) for Individuals

19 August 2025 – The following updates apply to the completion of ITR12 returns:

  • Antedated salary/pension – From the 2025 year of assessment onward, if source code 3623/3673 (for ‘antedated salary/pension’ paid for past years of assessment) is completed in the income section of the IRP5 certificate, the directive number will be mandatory.
  • Exempt Local Dividends – Source code 4306 will only display next to the  ‘Exempt Local Dividends’ field from the 2025 year of assessment onwards
  • Exempt Foreign Dividends – Source code 4307 will only display next to the  ‘Exempt Foreign Dividends’ field from the 2025 year of assessment onwards
  • Capital Gains Tax – if a taxpayer is in a partnership and there was a disposal of partnership assets during the year of assessment,  the taxpayer is only required to declare his/her own portion of the proceeds and base cost on the ITR12 return  tax return.
  • Return Type for Foreign Nationals – On 26 July 2025, a system change was implemented to issue a ‘resident’ ITR12 by default to all taxpayers classified as foreign nationals. If a foreign national requires a “non-resident” ITR12 return to be issued, the Non-resident Tax Return Type icon on the SARS Online Query System (SOQS) function must be used to request SARS to issue the correct return type for completion.

See the updated IT-AE-36-G05 – Comprehensive Guide to the ITR12 Income Tax Return for Individuals – External Guide for more information.

Beware of the latest scam called ‘Process Quote Letter’

19 August 2025 – The latest scam is an email from an address similar to what SARS is using for eFiling notifications i.e. [email protected]. The subject line of the email is ‘PROCESS QUOTE LETTER’ and it asks the recipient to ‘Please kindly process sars letter for attention’ linking to a fraudulent website. Please don’t click on the link, it’s a phishing website asking for your personal details.

If unsure, always hover over the link as in the image below to see whether it’s a strange website name. Or, if in doubt, look at our Scams webpage with the latest examples and what to do if you receive a suspicious email.

Example of the latest scam:

Customs Weekly List of Unentered Goods now available

18 August 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.

How to find a Payment Reference Number (PRN)?

18 August 2025 – The PRN is required when a payment is made to SARS by EFT or at a bank. The PRN enables a taxpayer to designate exactly what is being paid/settled, i.e. the specific period and/or tax type and enables SARS to automatically allocate a payment to the correct tax type and period. A PRN must be 19-digits long.

The PRN for Income Tax starts with your tax reference number then a ‘T’ and eight zeros, e.g.  1234567899T00000000. Top Tip: You don’t need to use a SARS bank account number to make payment, you can simply select from a standard drop-down of pre-loaded beneficiary IDs provided by the bank on your Internet banking. If you are making payment at a bank branch, the teller should select the SARS preloaded beneficiary. For Personal Income Tax, the SARS preloaded beneficiary to use is ‘SARS-ITA’.

Where to find your PRN:

On eFiling:

  • If you owe money to SARS, the Payment Advice on eFiling is pre-populated with a unique Payment Reference Number (PRN). Please refer to your Statement of Account
  • A Payment Advice Notice (PAN) is a remittance advice used when making payments to SARS. A PAN can be generated via SARS eFiling under the “General Unpaid” or “Payment Advice Notice” functions. If paying for multiple tax types (e.g., VAT and PAYE), separate PANs must be generated

By using SARS SOQS:

These are the tax types that will be covered by the PRN feature on SOQS:

  • Income Tax
  • Provisional Tax
  • VAT (limited to period PRNs)
  • PAYE/SDL/UIF (limited to period PRNs)
  • Dividends Tax

See the updated SARS Online Query System (SOQS) Guide here.

 

Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

16 August 2025 – National Legislation:  National Treasury and SARS invite public comment on the 2025 Draft Tax Bills and Draft Regulations:

  • Draft Taxation Laws Amendment Bill, 2025
    • Draft Explanatory Memorandum on the Draft Taxation Laws Amendment Bill, 2025
  • Draft Tax Administration Laws Amendment Bill, 2025
    • Draft Memorandum on Objects of Tax Administration Laws Amendment Bill, 2025
  • Draft Domestic Reverse Charge Regulations, 2025
  • Draft Export Regulations, 2025
    • Draft Explanatory Memorandum on the Draft Export Regulations, 2025

Due date for comment: 12 September 2025

The latest SMME Connect newsletter is now available

15 August 2025 – The SMME Connect August edition is now available. In this edition we review the range of special events held nationwide to celebrate the 9th International Small Medium and Micro Enterprises (SMME) Day. We also look at Turnover Tax, Provisional Tax and Filing Season 2025.

 

Updated Prohibited and Restricted Imports and Exports list

15 August 2025 – The Prohibited and Restricted Imports and Exports list has been updated to include the following changes:

  • Tariff headings 8716.90.30 and 8716.90.40 were added to the P&R list.
  • The following tariff headings require Veterinary Import Permit:
    • 4101.20.10
    • 4101.20.90
    • 4101.50.10
    • 4101.50.90
    • 4101.90.10
    • 4101.90.90

Monthly Tax Digest – August 2025

14 August 2025 – The August Issue of the Monthly Tax Digest is now available. In this issue we give you tips on at how to file your Personal Income Tax and Provisional Tax returns easily.

SARS Digital platform upgrades on 15 August 2025

14 August 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 upgrades are scheduled for:

Friday, 15 August 2025 from 19h00 to 23h00.

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

Customs Weekly List of Unentered Goods now available

11 August 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.

Legal Counsel Publications – Tables of Interest Rates

6 August 2025 – Income Tax Act, 1962: Updated Tables of Interest Rates

  • Table 3 – Rates at which interest-free or low interest loans are subject to income tax (re-published to the correct the effective date published on 1 August 2025)

Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

6 August 2025 – Customs and Excise Act, 1964

Due date for comment: 20 August 2025

SARS Digital platform upgrades on 9 August 2025

6 August 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, 08 August 2025 from 16h00 to 06h00, Saturday 09 August 2025.

During this time, you may experience intermittent service interruption on our eFiling, Tax and Customs Digital Platforms.
Responses (CUSRES messages) to transactions submitted during this time will be delayed, however, arrival and exit management functions are available at land border posts for all released declarations and manifests.
Stakeholders are therefore urged to submit all Goods Declarations (bills of entry) and Road Manifest, especially those deemed priority, by Friday, 08 August 2025 @ 14h00.

 

Updated Prohibited and Restricted Imports and Exports list

4 August 2025 – The Prohibited and Restricted Imports and Exports list has been updated.

Tariff heading 9018.12 does not require a Letter of Authority.

New Tariff headings were added.

    • 2710.19.07
    • 2710.19.09
    • 2710.19.15
    • 2710.19.26
    • 2710.19.30
    • 2710.19.35
    • 2710.19.37
    • 2710.19.39
    • 2710.19.45
    • 2710.19.47
    • 2710.19.49
    • 2710.19.52
    • 2710.19.55
    • 2710.19.57
    • 2710.19.60
    • 2710.19.70
    • 2710.19.80
    • 2710.19.90

Customs Weekly List of Unentered Goods now available

4 August 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.

Legal Counsel Publications – Tables of Interest Rates

1 August 2025 – Income Tax Act, 1962

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

Legal Counsel – Secondary Legislation – Tariffs Amendments 2025

1 August 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notice R6475, as published in Government Gazette 53102 of 1 August 2025, are now available.

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