What’s New at SARS

15 May 2026 – Customs and Excise Act, 1964

The following documents are published for comment:

• Draft amendment to rules under sections 54F and 120 – Repeal of the electricity levy
• Draft amendments to schedules
  • Part 3B of Schedule No. 1, to provide for the deletion of the electricity generation levy following its repeal
  • Part 4 of Schedule No. 6, to provide for a refund of the environmental levy paid on electricity generated in the Republic

Due date for comment: 29 May 2029

15 May 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notices, R7472, R7473, R7474, R7475, R7476, R7477, R7478, R7479, and R7480, as published in Government Gazette 54678 of 15 May 2026, are now available.

15 May 2026 – The May 2026 issue highlights the importance of compliance for both trusts and employers. By understanding administrative penalties and preparing for the Employer Filing Season deadline, individuals and organizations can minimise risks and maintain good standing. Staying informed and proactive is the best strategy for avoiding unnecessary penalties.

15 May 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:

Saturday, 16 May 2026 from 18h00 to 06h00, Sunday 17 May 2026.

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 Saturday, 16 May 2026 @ 17h00.

14 May 2026 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments:

With effect from 15 May 2026

• Part 1 of Schedule No. 1, by the substitution of various tariff subheadings under Chapters 72, 73, 82 and 83 in order to increase the rates of customs duties (ITAC Report 764)
• Part 2 of Schedule No. 4, by the insertion and substitution of various items under rebate item 460.15 in order to provide for a rebate facility on various steel products (ITAC Report 764)
• Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to reduce the rate of customs duty on wheat and wheaten flour from 61.90c/kg and 92.85c/kg, respectively to 15.37c/kg and 23.05c/kg, in terms of the existing variable tariff formula (ITAC Minute M13/2025)

With effect from 3 June 2026

• Part 5A of Schedule No. 1, to provide for an increase in the rate of the general fuel levy from 110 cents per litre to 260 cents per litre on petrol and an increase from nil cents per litre to 197 cents per litre on diesel in order to give effect to the announcement by the Minister of Finance on 28 April 2026
• Part 3 of Schedule No. 6, as a consequence of the increase in the general fuel levy as announced by the Minister of Finance on 28 April 2026; the diesel refund provisions are adjusted accordingly

With effect from 1 July 2026

• Part 5A of Schedule No. 1, to provide for an increase in the rate of the general fuel levy from 260 cents per litre to 410 cents per litre on petrol and an increase from 197cents per litre to 393 cents per litre on diesel in order to give effect to the announcement by the Minister of Finance on 28 April 2026
• Part 3 of Schedule No. 6, as a consequence of the increase in the general fuel levy as announced by the Minister of Finance on 28 April 2026; the diesel refund provisions are adjusted accordingly

Up to and including 1 May 2027

• Part 3 of Schedule No. 2, by the substitution of various items under item 260.03, in order to include Indonesia to being subject to the payment of the safeguard duty of a rate of 11% on certain hot-rolled steel products, classifiable under Chapter 72 (ITAC Minute M07/2025)

With effect from 2 May 2027 up to and including 1 May 2028

• Part 3 of Schedule No. 2, by the substitution of various items under item 260.03, in order to include Indonesia to being subject to the payment of the safeguard duty of a rate of 9% on certain hot-rolled steel products, classifiable under Chapter 72 (ITAC Minute M07/2025)

Publication details will be made available later

14 May 2026 – Watch our new video on what warrants unprofessional conduct, how to report it and what will happen next.

Anyone can report a Tax Practitioner to SARS, by completing the Reporting of Unprofessional Conduct (RUC001) form and emailing it to [email protected]. SARS has the right to intervene on behalf of the taxpayer.

Remember, it is in the interest of taxpayers to use registered Tax Practitioners. Check our online database whether a Tax Practitioner is registered or not.

14 May 2026 – Tax Administration Act, 2011, and Legal Practice Act, 2014

• The Commissioner for the South African Revenue Service v Poulter (1110/2024) [2026] ZASCA 68 (12 May 2026)

Interpretation of ss 12 and 125 of the Tax Administration Act 28 of 2011 (TAA) – Rule 44(7) of the Tax Court Rules and s 25 of the Legal Practice Act 28 of 2014 – Right of appearance in Tax Court – whether a non- legal practitioner may appear on behalf of the taxpayer in the Tax Court – Neither s 125 of the TAA nor rule 44(7) of the Tax Court Rules requires a taxpayer’s representative to be a legal practitioner – Order of the Tax Court prohibiting taxpayer’s duly representative to appear in Tax Court on behalf of taxpayer, not competent – Appeal dismissed.

14 May 2026 – Income Tax Act, 1962

• Binding Private Ruling 428 – Delayed contribution equity investment structure

13 May 2026 – The Limpopo mobile tax unit schedules for May and June 2026 are now available.

12 May 2026 – The Northern Cape pop-up service point schedules for May and June 2026 are now available.

8 May 2026 – This notice informs all traders that the China trade scheme officially came into effect on 1 May 2026. It is, however, important to note that some tariff lines are subject to tariff-rate quotas (TRQs). The South African Revenue Service (SARS), in consultation with the Chinese Authorities, is finalising the legal framework required for the scheme and is establishing the system to issue Rules of Origin Certificates.

Once the necessary legislation is in place, certificates will be issued retrospectively from the effective date of 1 May 2026.  SARS is committed to implementing this process smoothly and will update stakeholders on the application procedure and documentation requirements as soon as the system to issue the certificates is operational.

We encourage all traders who wish to participate in the China trade scheme to stay informed and prepare for the upcoming processes. Please direct any queries or requests for clarification to: [email protected].

8 May 2026 – Customs and Excise Act, 1964

• Draft amendment to rules under section 120 – Advance foreign exchange payment

Due date for comment: 20 May 2026

8 May 2026 – Customs and Excise Act, 1964: Publication of rule amendment notice R7430 in Government Gazette 54613 of 8 May 2026, issued under sections 47B and 120, relating to air passenger tax (DAR269)

7 May 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, 08 May 2026 from 18h00 to 00h00,

Saturday, 09 May 2026 from 18h00 to 04h00, Sunday 10 May 2026.

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.
Stakeholders are therefore urged to submit all Goods Declarations (bills of entry) and Road Manifest, especially those deemed priority, by Friday, 08 May 2026 @ 17h00.

7 May 2026 – The Freestate mobile tax unit schedules for May 2026 are now available.

7 May 2026 – Customs and Excise Act, 1964

• Ocean Ark Shipping Ltd and Another v CSARS (2025/209746) [2026] ZAWCHC 201 (24 April 2026)

Whether the applicants demonstrated a prima facie right to relief – the proportionality of the Commissioner’s enforcement actions – the adequacy of a revised guarantee offered as security.

6 May 2026 – The National Consumer Commission (NCC) and the South African Revenue Service (SARS) have concluded a Memorandum of Understanding (MoU) to enhance consumer protection against the proliferation of non-compliant goods entering the South African market. The MoU aims to improve enforcement, promote consultation, collaboration, and enhanced information sharing, in line with both entities’ respective mandates and to the extent permitted by law.

The MoU focuses on addressing non-compliant imports, improving tax and customs compliance, and protecting consumers from unsafe and substandard goods. The agreement provides for joint investigations, information sharing, and coordinated awareness initiatives.

The MoU specifically aims to facilitate collaboration between the parties in addressing contraventions of section 26 of the Consumer Protection Act, 2008 (Act No. 68 of 2008), particularly in relation to the failure to issue invoices or the issuing of invoices that do not comply with statutory requirements, including the omission of VAT registration details. It also establishes mechanisms for the NCC to report suspected contraventions of tax and customs legislation, including failures to register for tax and/or customs purposes.

The cooperation between the two institutions is expected to enhance enforcement efforts within the Clothing, Textile, Footwear, and Leather (CTFL) sector by identifying instances of evasion or avoidance of customs duties and taxes by importers, and by implementing appropriate legal controls and interventions to address such conduct. It further strengthens oversight in key sectors, including e-commerce imports, where the risks of mislabelling and regulatory non-compliance remain significant.

The Commissioner for SARS, Dr. Johnstone Makhubu, endorsing the agreement signed by his predecessor, affirmed:

“This partnership enhances our capacity to detect and act against non-compliant imports and tax evasion. It enables and aligns with the President’s announcement in SONA on the launch of the National Illicit Economy Disruption Programme that brings together key state agencies and other stakeholders, including the private sector. It enables us to protect the economy better while ensuring that all traders operate on a fair and lawful basis.”

He went on, “The agreement forms part of our collaboration strategy, drawing on multiple MOUs with state entities to stem cross-border trade abuses.”

Echoing these sentiments, the Acting Commissioner of the NCC, Mr Hardin Ratshisusu, stated that the MoU reinforces the NCC’s mandate to protect consumers. He further said, “Consumers have a right to safe, good quality goods and fair market practices. This collaboration enables more effective action against prohibited conduct, while improving accountability across the value chain.”

The agreement reflects a whole-of-government approach grounded in cooperation, transparency, and accountability. It further provides for structured reporting, joint operations, and ongoing engagement to ensure that non-compliant goods are identified and dealt with in accordance with applicable legislation.

Ends

Issued jointly by NCC and SARS

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6 May 2026 – Customs and Excise Act, 1964: Publication details for correction notice R7435, as published in Government Gazette 54623 of 6 May 2026, are now available.