What’s New at SARS

2 July 2026 – SARS will never request passwords, one-time pins (OTPs), banking PINs, or eFiling login credentials through email, SMS, social media, or telephone. Taxpayers must use only official SARS channels and verify the credentials of any tax practitioner before sharing personal information.

See examples here of the latest SARS scams. If in doubt, please email [email protected].

2 July 2026 – 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, 03 July 2026 from 18h00 to 22h00.

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

2 July 2026 – South Africa’s 2026 Filing Season officially opened with the South African Revenue Service (SARS) rolling out a range of digital enhancements to the taxpayer experience, making tax compliance simpler, faster, and more secure for millions of taxpayers. As at the end of 1 July 2026, more than 1.9 million taxpayers were auto-assessed with about R8 billion in refunds paid out within 72 hours.

The improvements form part of SARS’s commitment to excellent service and its vision to build a smart, modern SARS with unquestionable integrity. SARS aims to give clarity and certainty, and to make it easy for taxpayers to comply with their obligations.

Filing Season 2026 builds on the success of Auto Assessment and SARS’s significant investment in technology, artificial intelligence, data integration, and digital service delivery. Taxpayers will benefit from a more streamlined filing process, expanded self-service capabilities, enhanced security features, and improved digital channels, designed to reduce effort, improve accuracy, and minimise the need to visit SARS branches.

“Our goal is to make compliance effortless for honest taxpayers”, said Dr Johnstone Makhubu, SARS Commissioner. “Every enhancement introduced this Filing Season is designed to improve service, reduce complexity, and give taxpayers greater confidence when engaging with SARS. We want taxpayers to spend less time dealing with administration and more time benefiting from our modern digital services.”

Key enhancements introduced for Filing Season 2026: 

• More accurate Auto Assessments driven by expanded third-party data sources.
• Expanded digital self-service capabilities through eFiling, SARS MobiApp, and SARS Online Query System.
• Enhanced profile security through biometric authentication, two-factor authentication, and device-level security controls.
• Expanded support through the Lwazi AI virtual assistant.
• The ability to upload supporting documents through WhatsApp.
• Delivery of Notices of Assessment and Statements of Account through WhatsApp and other digital channels.
• Improved integration of taxpayer information and enhanced pre-population of returns.
• SARS has created necessary capacity to cater for increased volumes of taxpayers interacting with it through the various channels.

These enhancements form part of SARS’s strategy to create a seamless end-to-end filing experience that covers every stage of the taxpayer journey, from registration and Auto Assessment, to eFiling, verification, assessment outcomes, and refunds. The improvements are expected to reduce administrative burdens, shorten turnaround times, and improve taxpayer satisfaction.

SARS expects more than six million taxpayers to receive Auto Assessments this year. By using information from employers, banks, medical schemes, retirement funds, and other third-party providers, SARS can pre-populate returns and significantly reduce the information taxpayers need to capture themselves.

Taxpayers selected for Auto Assessment between 1 and 12 July 2026 should not rush to SARS Service Centres. Instead, they should wait for official SARS communication and review their assessments through eFiling, the SARS MobiApp, or other authorised digital channels.

“Through innovation, data-driven processes, and digital transformation, SARS is creating a filing experience that is simpler, faster, and more convenient”, the Commissioner said. “The objective is clear: to make it easy for taxpayers to comply while improving service, creating certainty, and fostering trust in the tax system.”

Although SARS has strengthened its digital services and security controls, the Commissioner cautioned taxpayers to remain vigilant against scams, phishing attacks, fake refund schemes, and unregistered tax practitioners who frequently target taxpayers during Filing Season.

SARS will never request passwords, one-time pins (OTPs), banking PINs, or eFiling login credentials through email, SMS, social media, or telephone. Taxpayers must use only official SARS channels and verify the credentials of any tax practitioner before sharing personal information.

“Taxpayers should be cautious of anyone who guarantees a refund or requests sensitive information without proper verification. Protecting personal information remains a shared responsibility between SARS and taxpayers”, Commissioner Makhubu warned.

He added: “Filing Season 2026 demonstrates the progress SARS continues to make in modernising tax administration and improving the taxpayer experience. Through enhanced Auto Assessments, stronger digital platforms, improved security, expanded self-service channels, and innovative solutions such as WhatsApp functionality, we are making compliance easier than ever before.”

“Our message to taxpayers is simple: make use of these digital services, trust the official SARS channels, and let the technology work for you. The easier we make compliance, the stronger our tax ecosystem becomes for everyone.”

Please direct media enquiries to [email protected].

1 July 2026 – The sample documentation for commercial goods has been revised. The updates focused on aligning policy provisions with the Customs and Excise Act, 1964, and improving clarity where existing wording was unclear. The revision has clarified the circumstances where the owner is liable for analysis costs and has refined the provisions for deferred payment of duty.

SC-CF-49 – Sample – External Policy

1 July 2026 – The Mpumalanga mobile tax unit schedules for July and August 2026 are now available.

1 July 2026 – Income Tax Act, 1962

• Draft Guide to the Taxation of Crypto Assets

Due date for comment: 31 August 2026

1 July 2026 – Income Tax Act, 1962, and Tax Administration Act, 2011

• CSARS v Meiring Citrus (Pty) Ltd (A161/2025; IT 46080) [2026] ZAWCHC (26 June 2026)

Insurance Law: Traditional insurance contract – spreading of risk – economic theory of insurance – simulated insurance contract – self structured insurance contract not insurance at all – premium deductions not allowed in terms of section 11(a) of the Income Tax Act 58 of 1962 – Period of limitation for assessment for issuance of assessment and the non-barring of assessment in terms of section 99(1)(a) and 99(2)(a) respectively of the Tax Administration Act 28 of 2011 – understatement penalties imposition confirmed – appeal upheld.

1 July 2026 – Tax Administration Act, 2011: Notice 7645 published in terms of section 187(2), published in Government Gazette 54921 of 30 June 2026, prescribing the date from which the method of calculation interest in terms of this section will apply to interest imposed under section 7 of the Global Minimum Tax Act, 2024, read with Chapter 12 of the Tax Administration Act.

1 July 2026 – From 1 July 2026, all travellers entering or leaving South Africa through air, land, sea and rail ports of entry are required to submit an online traveller declaration before travelling. The implementation adopts a whole-of-government approach to strengthen data integration and facilitate Inter-agency risk management, thereby enhancing the monitoring, analysis, and reporting of cross-border activities. The South African Traveller Management System (SATMS) enables travellers to meet their legal obligation to declare goods in their possession, including currency through convenient digital channels such as the SARS Customs Online Traveller Declaration Portal, the SATMS mobile application, and Scan-to-Declare QR codes. Through convenience and digital accessibility, SATMS promotes voluntary compliance to simplify the declaration process and enhance the overall traveller border experience.

Travellers will not be denied entry into or departure from South Africa solely because they have not completed a declaration before arriving at a port of entry. SARS Customs officials, supported by self-service declaration terminals, will be available to assist travellers who were unable to submit their declarations before travelling. SARS encourages all travellers to familiarise themselves with the new requirements and complete their declarations in advance to ensure a seamless and efficient travel experience. For more information and clarity, travellers can access our FAQs for the Required Online Traveller Declarations from 1 July 2026 webpage.

Visit the Customs Online Declaration webpage.

Go directly to the online Traveller Management System tool.

Watch our easy step-by-step video on how to declare.

30 June 2026 – Value-Added Tax Act, 1991

• Binding General Ruling 75 – Value-Added Tax Treatment of Ambulance Services

30 June 2026 – Value-Added Tax Act, 1991: Notice is hereby given that VAT Practice Note 7 of 1992 – Passenger transport will be withdrawn effective 1 January 2027

30 June 2026 – Customs and Excise will implement a new standardised Query Mailbox System and Escalation Protocol on Wednesday, 1 July 2026. The goal of the new Customs Query and Escalation Protocol is to enhance operational efficiency, reduce redundancy, improve trader experience, and collect feedback to inform service enhancements, in alignment with SARS’s service philosophy that the “best service is no service”.

See the message from the Director: Customs Border Operations, Ports of Entry, Customs and Excise Compliance.

See the complete Customs Resolutions process here.

The new email queries and escalation process:

• • How to Escalate Sea Modality Queries
  • How to Escalate Land Modality Queries
  • How to Escalate Air Modality Queries
  • How to Escalate Customs & Excise Compliance Cluster Queries

30 June 2026 – South Africa recorded a preliminary trade balance deficit of R1.8 billion in May 2026. This deficit was attributable to exports of R178.8 billion and imports of R180.6 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN).

For the full Media Release, click here.

Or visit the Trade Statistics webpage.

30 June 2026 – The Prohibited and Restricted Imports and Exports list was updated. The following new tariff headings were added onto the Prohibited and Restricted list:

• • • 4411.12.31
    • 4411.12.98
    • 4411.13.13
    • 4411.13.98
    • 4411.14.31
    • 4411.14.98
    • 4411.92.21
    • 4411.92.28
    • 4411.92.31
    • 4411.92.38
    • 4411.92.41
    • 4411.92.48
    • 4411.93.21
    • 4411.93.28
    • 4411.93.31
    • 4411.93.38
    • 4411.93.51
    • 4411.93.58
    • 4411.94.98

30 June 2026 – Income Tax Act, 1962

• Draft Binding General Ruling – Filing date of a return in case of a company’s change in financial year and year of assessment

Due date for comment: 31 July 2026

29 June 2026 – SARS is pursuing its vision of becoming a smart, modern organisation with unquestionable integrity — trusted and respected by all. It is also making it easier for taxpayers to meet their tax obligations.

The 2026 Filing Season for individuals and trust will commence on 1 July 2026, with the following key dates applicable:

• Auto-Assessment Notices: 1 July 2026 to 12 July 2026
• Non-provisional individual taxpayers not auto-assessed: 13 July 2026 to 23 October 2026
• Provisional taxpayers not auto-assessed: 13 July 2026 to 22 January 2027
• Trusts: 19 September 2026 to 22 January 2027

Note: Auto-assessed taxpayers who agree with their assessment outcome do not need to take any further action. Taxpayers who disagree may correct and submit their 2026 return after receiving the auto-assessment outcome notice.

Below are updates for the upcoming Personal Income Filing Season.

Eligible Provisional Taxpayers will be issued auto-assessments

For the 2026 Filing Season, certain provisional taxpayers may be issued with an auto-assessment and if in agreement with the assessment outcome, no further action is required. Where a provisional taxpayer receives an auto-assessment notice and does not agree with the assessment outcome, the taxpayer may amend and submit the relevant return by 22 January 2027, being the applicable deadline for provisional taxpayers.

Section 20A of the Act

For years of assessment commencing on or after 1 March 2026, section 20A of the Income Tax Act (the Act) which deals with the ring fencing of losses, has been amended to apply from a marginal tax rate of 39% as opposed to the maximum marginal rate (45%) of tax. This means that section 20A of the Act will use the marginal rate at which normal tax becomes payable for the relevant year of assessment, to determine if the ring-fencing of the assessed loss is applicable or not. The maximum marginal rate (45%) of tax will however still apply to years of assessment ending before 1 March 2026.

Section 11G of the Act and Others

Allowable interest expenses — Section 10(1)(h) of the Act — and Double Taxation Agreement (DTA) line items on the ITR12 will be handled at the transaction level as opposed to the container level. This means that when a taxpayer declares interest income received from a particular account and section 10(1)(h) and/or DTA applies, the taxpayer is expected to declare such against that particular account.

Section 11(a) of the Act

SARS has introduced a line item within the Local and Rental containers to allow taxpayers who are in a partnership to claim their own expenses incurred in the production of that trade income.

Eighth Schedule to the Act — Capital Gains/Losses

SARS has introduced a line item for taxpayers who disposed of assets that are held in a partnership, this is in respect of assets that are not a “Primary Residence”.

Recognition of Transfer (ROT) Assessment Validation

Subsequent to the updates on the Tax Directive System on 17 April 2026, SARS introduced a new validation mechanism called the Recognition of Transfer (ROT) validation.

Very importantly, it must be noted that a tax return will be rejected if:

• A lump sum transfer/ purchase of annuity (POA) between retirement funds was declared, and
• SARS issued a tax directive, but
• SARS did not receive a matching ROT from the receiving (transferee) fund. In this case, the taxpayer must contact the receiving fund and request that the ROT is submitted to SARS. Once the ROT is submitted, the taxpayer must then refresh the data on eFiling and submit the return.

Simplification of Returns

Less Capturing, More Prefilled Data 

• Some of your information, like IT3(t) data, if available will be prepopulated in the form — saving you time.

Simpler, Easier-to-understand Questions 

• The form is now simpler, with clearer questions and less repetition, so it is easier to complete.

Better Guidance on Tax Residency Status 

• New questions and date fields will help you provide accurate information about your tax residency.

Easier Medical-aid Selection 

• A new dropdown list of approved medical-aid schemes has been introduced to assist taxpayers in selecting the correct option and reducing errors.

Use WhatsApp for Quick and Easy Access

• You can now easily view your Notice of Assessment (ITA34) and Statement of Account (SOA) through WhatsApp chat. You can also upload your supporting documents directly via WhatsApp when prompted to do so.

Improved eFiling Experience

• A refreshed eFiling experience makes it easier to find your way around, quickly access your Notice of Assessment (ITA34), and clear messages for taxpayers required to submit outstanding returns.

Fewer Verification Issues

• A new Alert Declaration questionnaire will help identify and resolve issues earlier and allow for clarification, reducing the chances of your return being selected for further verification.

29 June 2026 – All relevant guides were updated for the Personal Income Tax Filing Season 2026.

Here is an overview of the detail changes as described in the updated guides:

• The following items must be declared on a transactional level (i.e. per institution) on the ITR12 return:
  • Interest expenses claimed.
  • Amounts accrued as an exclusive deemed-resident of another country in terms of a double taxation agreement (DTA) between RSA and that other country.
  • Section 11G — Expenses incurred in the production of interest are deductible. The expenses claimed are limited to the interest-income received or accrued for the year of assessment.
  • Interest exempt in terms of s10(1)(h).
• Section 20A deals with the ring‑fencing of assessed losses from certain trades conducted by individuals. From the 2027 year of assessment, the maximum marginal tax rate will apply to taxable income in excess of the 39% tax bracket scale.
• The trust details on the ITR12 form for resident taxpayers will be prepopulated with available third-party data (IT3[t] certificate).
• The ITR12 return will display a list of licensed and approved medical-scheme names. Taxpayers who want to claim medical-aid deductions must use the drop-down list to select the medical scheme name.
• Declaration Alerts — The declaration-alert process will obtain additional information from taxpayers upfront to minimise the likelihood of the return being selected for further verification. When a return is submitted, the SARS system will validate the return. If the return is flagged for additional clarification, a “Declaration Questionnaire” will be presented after submission of the return, and a verification case will not be created immediately:
  • If the answers on the questionnaire address the additional clarification required, the return will be processed and any refund due will be released.
  • If the taxpayer declines the questionnaire, the return will be routed for verification.
• The taxpayer’s residency status will be used to determine the ITR12 return type (i.e. resident or non-resident) displayed for completion. The residency status is derived from specific indicators per SARS records:
  • Ceased to be RSA tax resident.
  • Date on which taxpayer reinstated RSA tax residency.
  • Date on which taxpayer became an RSA tax resident.
  • Nature of Entity changes (i.e. foreign individual with foreign passport/RSA identity number, individual with RSA identity).
• An encrypted notice of assessment (ITA34) will be issued to auto-assessed taxpayers via WhatsApp if:
  • The taxpayer is not registered for eFiling;
  • The taxpayer does not have a registered email address;
  • ATP has verified that WhatsApp number;
  • ATP has validated that the WhatsApp terms and conditions have been actioned.
• Amended eFiling “return overdue” message validation: The eFiling system will display only the “returns overdue” message if the taxpayer has not submitted the relevant return through any channel, e.g.  eFiling, MobiApp, branch submission.
• From the 2026 year of assessment, SARS will reject a return if it declares a lump sum benefit for which a tax-directive application for a transfer between retirement funds was submitted to SARS, but SARS did not receive any Recognition of Transfers (ROT) from the transferee fund.
• Provisional Tax:
  • The due date to submit a return where a provisional taxpayer is aggrieved by an Auto Assessment outcome, has been aligned with the promulgated due date for provisional taxpayers.
  • The Request for Extension process for auto-assessed provisional taxpayers allows only valid calendar dates to be selected according to the gazetted submission deadlines for provisional taxpayer returns.

See more information in the updated guides:

• IT-AE-36-G05 – Comprehensive Guide to the ITR12 Income Tax Return for Individuals – External Guide
• IT-GEN-06-G01 – Guide to the Individual ITR12 Return for Deceased and Insolvent Estates – External Guide
• IT-AE-36-G06 – Guide to Submit Your Individual Income Tax Return via eFiling – External Guide
• GEN-GEN-56-G01 – Submit Request for Reduced Assessment RRA01 via eFiling for Individuals – External Guide
• GEN-PT-01-G01 – Guide for Provisional Tax – External Guide
• IT-AE-45-G01 – Guide to SARS Mobile Tax Services – External Guide
• IT-AE-49-G01 – Services offered via the SARS MobiApp – External Guide
• IT-AE-46-G01 – How to submit your Individual Income Tax return via the SARS MobiApp – External Guide

29 June 2026 – The Western Cape mobile tax unit schedules for July to November 2026 are now available.

29 June 2026 – From 1 July 2026, travellers entering or leaving South Africa must submit their traveller declaration online before they travel, unless they qualify for one of the limited paper-based exceptions. The declaration forms part of the Customs process and helps travellers meet their legal obligation to declare goods, currency and other relevant items in their possession.

For more information, see the FAQs for the Required Online Traveller Declarations from 1 July 2026 webpage.

29 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.