What’s New at SARS

24 December 2025 – Customs and Excise Act, 1964

• Draft Forms – Automotive Production Development Programme (APDP) Phase 2 Quarterly Account

Due date for comment: 16 January 2026

19 December 2025 – As part of South Africa’s implementation of the Global Anti-Base Erosion (GloBE) framework, SARS will soon launch the registration and notification functionality for the Global Minimum Tax (GMT) via its eFiling platform. This guide offers early clarification and reassurance that the GMT registration and notification processes will leverage existing systems to minimise disruptions and improve compliance as it will be integrated into the familiar SARS eFiling platform.

SARS has rescheduled the launch of the GMT registration and notification functionality on eFiling to 16 March 2026. This adjustment ensures system quality and alignment with international standards. See the Global Minimum Tax webpage for more information.

19 December 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notices R6961, R6962, R6963, R6964, R6965, and R6966, as published in Government Gazette 53874 of 19 December 2025, are now available

18 December 2025 – Customs and Excise Act, 1964: The tariffs amendments notices, scheduled for publication in the Government Gazette, relate to the amendments to –

• Part 1 of Schedule No. 1, by the substitution of Notes 5(b) and 8, the insertion of Note 5(c) and tariff subheading 9801.00.03 in Chapter 98, in order to include electric vehicles and associated components under APDP 2 – (ITAC Minute M15/2024 and Addendum);
• Part 1 of Schedule No. 3, by the substitution of rebate items 317.04 and 317.07 in order to include electric vehicles and associated components under APDP 2 – (ITAC Minute M15/2024 and Addendum);
• Part 1 of Schedule No. 4, by the substitution of rebate item 410.03/87.00/01.02 to delete the reference to 317.03 as this item has become redundant;
• Part 2 of Schedule No. 4, by the substitution of rebate item 460.17 to in order to include electric vehicles and associated components under APDP 2 – (ITAC Minute M15/2024 and Addendum);
• Part 3 of Schedule No. 5, by the substitution of rebate item 538.00 to in order to include electric vehicles and associated components under APDP 2 – (ITAC Minute M15/2024 and Addendum); and
• Part 4 of Schedule No. 6, by the substitution of Note 4 in order to delete the reference to 317.03 as this item has become redundant.

Publication details will be made available later

15 December 2025 – The South African Revenue Service (SARS) reminds all trustees and provisional taxpayers that the deadline for submitting both ITR12T trust and provisional tax returns is 19 January 2026.

This reminder aligns with SARS’ strategic intent to improve compliance across all taxpayer segments and protect the country’s fiscus. This week, SARS reiterated the importance of voluntary compliance in maintaining trust in the country’s tax system.

SARS encourages trustees to gather all supporting documents, verify beneficiary information, and use SARS eFiling tools or online guides. This approach aims to make the process straightforward and instill confidence in submitting accurate returns.

SARS is committed to safeguarding taxpayer information and offers support for updating banking details. Trustees who need to verify changes in person can visit a SARS branch, ensuring they feel supported throughout the process.

Trusts with fewer than 10 beneficiaries that are not registered for eFiling can submit returns at a SARS branch. Trustees can also book an appointment in advance via SARS contact channels and prepare all required documents, such as trust deeds and beneficiary lists, to ensure a smooth submission process.

Trustees are reminded that compliance is mandatory, and non-compliance can result in fines and penalties.

For further information, contact: SARS Media Desk at [email protected].

12 December 2025 – Income Tax Act, 1962

• Interpretation Note 142 – Meaning of “similar finance charges”

12 December 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notice R6934, as published in Government Gazette 53822 of 12 December 2025, are now available

11 December 2025 – The policies governing tariff, valuation, origin and staged consignment have been revised to include specified turn-around times for the finalisation of the determination application submitted to Customs and Excise offices. The turn-around times provide taxpayers and traders with clear expectations about how long the process will take. It enables the taxpayers and traders to plan their operations more effectively, reduces uncertainty and allows them to make more informed decisions while it increases transparency and accountability within the process.

• SC-CR-A-03 – Valuation of Imports – External Policy
• SC-CR-A-07 – Valuation of Exports – External Policy
• SC-CR-A-09 – Tariff Classification – External Policy
• SC-CF-48 – Staged Consignment – External Policy
• SC-RO-02 – Administration of Trade Agreements – External Policy

11 December 2025 – Customs and Excise Act, 1964: The tariffs amendments notice, scheduled for publication in the Government Gazette, relates to the amendments to –

• Part 1 of Schedule No. 2 by the insertion of item 213.03/7007.29/02.06 in order to impose anti-dumping duty on imports of laminated safety glass classifiable in tariff subheading 7007.29, originating in or imported from Malaysia (ITAC Report 736 and Minute M06/2025)

Publication details will be made available later

11 December 2025 – The facility codes used in Box 30 on the Customs Clearance Declaration (CCD) has been updated to include details of the container depot for Fusion Dispatch Center (Pty) Ltd, located in Johannesburg.

This addition enables Customs to transmit electronic messages communicating the status of the consignment to these facilities.

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

3 December 2025 – National Legislation

• Draft Notice – Setting the requirements and conditions that must be met by a company for purposes of paragraph (b) of the definition of “REIT” in section 1(1) of the Income Tax Act, 1962

Due date for comment: 31 January 2026

10 December 2025 – SARS is introducing an online registration system for Income Tax Exempt Institutions (TEI). This digital system aligns with SARS’s strategic objective to simplify taxpayer compliance through digital platforms. The pilot will commence on 8 December 2025 until 26 February 2026, and will include the migration and data take-on of all existing records and pilot trade testing. The approach will ensure an improved taxpayer experience once the full system is launched on 27 February 2026. To read more about this in Tax Exempt Institutions Connect Issue 10 (December 2025) and other TEI news, see our latest newsletter here.

10 December 2025 – The Guide to Complete the Lump Sum Tax Directive Application Forms has been updated to:

• Clarify when an in-active tax reference number will be accepted on a tax directive application.
• Emphasise the Fund’s duty to take into account the potential Double Tax Agreement (DTA) implications for non-resident clients.
• Clarify the process for applying for a tax directive where there is insufficient taxpayer information.

9 December 2025 – Company Director facing corruption charges sentenced for R3.6 million tax fraud. The Investigating Directorate Against Corruption (IDAC) in collaboration with the South African Revenue Service (SARS), and other law enforcement agencies have secured six years direct prison sentence with two years suspended for Tshepo Khoza in a tax fraud matter involving approximately R3.6 million, linked to systemic corruption within state procurement processes.

Tshepo Khoza, director of Grey Apple Trading Enterprise (Pty) Ltd, was found guilty on three counts of fraud, one of which falls under Schedule 5 category (serious crimes) and one count of failing to register for Value-Added Tax (VAT) in contravention of section 234 of the Tax Administration Act.

The conviction follows extensive investigations under Project Blue Lights, which uncovered that Grey Apple Trading Enterprise received tenders from the South African Police Service (SAPS) linked to the DNA project that resided under the FSL unit (forensic science laboratory).These tenders were awarded due to Khoza’s family relationship with a senior SAPS official. Despite earning approximately R3.6 million between 2015 and 2018, Khoza falsely declared the company to be dormant and failed to declare income to SARS. The corruption trial wherein he is charged with others will resume on 22 February 2026.

SARS Commissioner Edward Kieswetter together with IDAC Head, Adv Andrea Johnson acknowledged the teamwork that led to this conviction, reinforcing the public’s trust in joint efforts to uphold tax compliance and fight corruption.

“Tax fraud is not a victimless crime. It is theft from the national fiscus and, ultimately, from the millions of South Africans who depend on government services for education, healthcare, and social support. Every rand stolen through fraudulent schemes undermines our country’s ability to deliver on its constitutional mandate. SARS will not tolerate such conduct. We will pursue every case relentlessly, and those who choose to defraud the system must know that accountability is certain and justice will prevail,” Kieswetter said.

This outcome demonstrates the effectiveness of coordinated efforts between SARS, IDAC, and law enforcement agencies to combat tax-related crimes and corruption in public procurement. The case forms part of a broader strategy to dismantle networks that undermine fiscal integrity and public trust. This communicates our unswerving commitment to bring to book those that are committed to defraud the state.

For further information please contact: [email protected] and IDAC Spokesperson- Henry Mamothame 0823175731.

9 December 2025 – SARS is introducing an online registration system for Income Tax Exempt Institutions. This digital system aligns with SARS’s strategic objective to simplify taxpayer compliance through digital platforms.

The pilot commenced on 8 December 2025 until 26 February 2026, and will include the migration and data take-on of all existing records and pilot trade testing. The approach will ensure an improved taxpayer experience once the full system is launched on 27 February 2026.

What to Expect During Transition Phase

• Existing Applications: SARS will ensure that all existing applications submitted prior to the 12 December 2025 switch-over period will be finalised in accordance with existing turnaround times.
• Discontinuation of Manual Applications: SARS will discontinue the manual application submission process (EI1 form) effective 12 December 2025.
• New Applications: SARS will accept new applications via its new online registration and application platform from 27 February 2026.
• Preparation Period: Entities intending to apply for Income Tax exemption must:
  • Register for Income Tax (if the entity does not yet have an Income Tax number)
  • Register for eFiling
  • Appoint a Registered Representative
  • Ensure that all the supporting documents are complete.
• Branch Access: Taxpayers will be able to register for Income Tax and eFiling and at your local SARS branch. Branch visits must be booked using the online eBooking system.

As we roll out this system, we encourage all taxpayers and stakeholders to embrace the transition and thank you for supporting the digital transformation process. SARS will continue to provide updates to taxpayers and stakeholders throughout the transition period.

See the Tax Exempt Institutions landing page and its subpages for more information.

9 December 2025 – SARS is improving transparency for the VAT registration process. Applicants will now receive clarity on any additional supporting documents required and specific reasons for an application being rejected. This ensures a smoother process and improved taxpayer/trader experience with SARS.

For general information, see the Register for VAT webpage.

9 December 2025 – The Tax Administration Act No. 28 of 2011 (TAA) provides for reporting unprofessional conduct of tax practitioners, professionals who provide tax assistance; and unregistered individuals practising as tax practitioners where such persons act in a manner that is in contravention with the provisions of the TAA and/or Code of Conduct of their respective controlling body. 

The external guide that provides guidance regarding reporting of unprofessional conduct by tax practitioners to SARS has been updated.

GEN-GEN-08-G01 – Reporting Unprofessional Conduct – External Guide

9 December 2025 – SARS has enhanced its digital channel (eFiling). This enhancement will enable taxpayers to initiate payment arrangements on eFiling for Trust Assessed Tax.

For more information, see the updated guide: GEN-DC-20-G03 – Deferral of Payment Arrangements on eFiling – External Guide.

8 December 2025 – Regularise your tax matters before they catch up with you! Come to us, let’s help you fix your tax matters today. Apply using VDP01 form on eFiling or via a SARS branch appointment.

For more information, see the Voluntary Disclosure Programme webpage.

8 December 2025 – To simplify compliance, reduce inaccurate declarations, and improve collection of tax revenue, there is a need to enhance the Transfer Duty Declaration (TDC01) on eFiling to address registration issues and ensure compliance during property transactions. These enhancements include, but are not limited to:

• The tax reference number will now be required for both sellers and purchasers. For Individuals, this will only apply to transactions above R2 million.
• Removal of Annual income field: The field will no longer be applicable or visible on the form.
• Inclusion of “Divorced” option under the Marital Status Field.
• Introduction of a new field titled “Not registered for income tax”: The field applies only to individuals who purchase property and will be a radio button. Once selected, a drop-down menu will need to be populated to select the reason.
• Enhanced validations will be introduced to reduce submission of inaccurate information to SARS.

See the updated Guide for more information – TD-AE-02-G02 – Guide for Transfer Duty via eFiling – External Guide.

Or see the Transfer Duty webpage.