What’s New at SARS

5 June 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 substitution of anti-dumping items under 207.02, in order to replace the words “producer/exporter” with the word “producer” against the alleged dumping of new pneumatic tyres of rubber of a kind used on motor cars, buses or lorries classifiable in tariff heading 40.11, originating in or imported from the People’s Republic of China – ITAC Minute M10/2024.

Publication details will be made available later

5 June 2025 – The SARS Cape Town branch at Lower Long street, Cape Town is closed from this morning due to a burst water pipe and flooding. Maintenance teams are on the scene. The branch will be closed for walk-ins until further notice but virtual appointments will still be honoured.

To all Customs & Excise clients – please be advised that BFE functionality is available at the P166 office.

4 June 2025 – The increase in the fuel levy as announced in the Budget Speech on 21 May 2025 is signed-off and documented as follows:

• Amendment to Part 5A of Schedule No. 1, by an increase of 16c/li in the rate of the general fuel levy for petrol from 385c/li to 401c/li and 15c/li for diesel from 370c/li to 385c/li, respectively as well as the substitution of Note 8 to give effect to the Budget proposals announced by the Minister of Finance on 21 May 2025: Notice R.6275.
• Amendment to Part 3 of Schedule No. 6, as a consequence of the increase in the general fuel levy as announced by the Minister of Finance in his budget speech on 21 May 2025; the diesel refund provisions are adjusted accordingly: Notice R.6276.

4 June 2025 – Value-Added Tax Act, 1991

• VAT 420 – Guide for Motor Dealers (Issue 3)

4 June 2025 – SARS Commissioner Mr Edward Kieswetter is proud to announce the appointment of Ms. Mary Baine as its new Executive Secretary of the African Tax Administration Forum, effective 1 July 2025. Ms. Baine succeeds Mr. Logan Wort, who has served as ATAF’s Executive Secretary since its establishment in 2009.

Ms. Baine brings a wealth of leadership experience and a deep commitment to advancing fair, effective, and inclusive tax systems across the African continent. Before this appointment, she served as the Deputy Executive Secretary of ATAF, where she led the organisation’s strategic planning, international cooperation, and African multilateral initiatives with distinction. Prior to joining ATAF, Ms Baine held senior roles in the government of Rwanda, including that of Commissioner General of the Rwanda Revenue Authority and Permanent Secretary in the Ministry of Foreign Affairs. Her remarkable career has been defined by a passion for African-led development and her tireless efforts to strengthen domestic resource mobilisation as a foundation for sustainable growth.

In announcing her appointment, ATAF Chairperson Mr Edward Kieswetter stated: “Ms Baine’s appointment marks a new and exciting chapter in ATAF’s journey. Her extensive expertise, demonstrated leadership, and unwavering dedication to the Forum’s mission uniquely positioned her to lead ATAF in the next phase of its journey.”

SARS has played a pioneering role as the founding member of ATAF, which is headquartered in Pretoria. This role finds expression in SARS’s strategic objective of working with and through all the stakeholders in the tax ecosystem for the benefit of all. Importantly, the work of Africa’s revenue administrations to not only strengthen solidarity but to also forge closer working relationship and mutual benefit resonates with SARS’s outlook.

ATAF stands as the pre-eminent African network aimed at improving tax systems in Africa through knowledge sharing, capacity development and active contribution to the regional and global tax agenda through the development of Africa informed and focused policies and positions. Striving to build efficient and effective tax administrations in Africa, ATAF has positioned itself as the leader on African tax matters, thereby supporting the enhancement of economic development on the continent, and improving the living standards of the people of Africa.

As the new Executive Secretary, Ms. Baine will continue to inspire and lead ATAF’s strategic direction, champion the interests of its 44 members and the African Continent, and support Africa’s evolving development agenda.

ATAF extends its deepest gratitude to Mr. Logan Wort for his exceptional leadership over the past 15 years. Under his stewardship, ATAF grew into a respected continental institution, playing a pivotal role in shaping tax policy, enhancing capacity, and promoting international tax cooperation for African countries.

In his concluding remarks the ATAF Chairperson said, ”Mr. Wort leaves a legacy of excellence, integrity, and impact. As we welcome Ms. Baine into this new role, we look forward to building on this strong foundation and accelerating progress toward a more equitable and prosperous Africa”.

END

For media inquiries or additional information, please contact:

Nshimiyimana Fikiri

Manager: Communications and Marketing, ATAF

Tel: +27636893901

Email: [email protected]

About ATAF

The African Tax Administration Forum (ATAF) is a platform that brings together African tax administrations to engage in mutually beneficial discussions and capacity-building initiatives. ATAF works towards promoting efficient and effective tax systems that contribute to the sustainable development of African nations.

For more information about ATAF visit the website www.ataftax.org

Follow ATAF on social media @african tax administration forum

3 June 2025 – Income Tax Act, 1962: Average Exchange Rates

• Table A – A list of the average exchange rates of selected currencies for a year of assessment as from December 2003
• Table B – A list of the monthly average exchange rates to assist a person whose year of assessment is shorter or longer than 12 months

2 June 2025 – Companies Act, 2008, Income Tax Act, 1962, Value-Added Tax Act, 1991, and Tax Administration Act, 2011

• Henque 3935 CC ta PQ Clothing Outlet v CSARS (846/2023) [2025] ZASCA 56 (12 May 2025)

Company in business rescue – whether tax liability arising from additional assessment raised by Commissioner for South African Revenue Service (SARS) after commencement of business rescue is a pre- or post-commencement debt – whether such liability may be set off against VAT credit which became due to the company by SARS after the company was placed in business rescue.

2 June 2025 – High Court Judgments

• Bottom Line Solutions (Pty) Ltd trading as BLS Portco SA v CSARS (27441/2020) [2025] ZAGPPHC 476 (12 May 2025)
• Road Accident Fund v CSARS and Another (Reasons) (019721/2025) [2025] ZAGPPHC 357 (22 April 2025)
• Sookoo and Another v CSARS and Another (49048/2021) [2025] ZAGPPHC 370 (15 April 2025)
• Road Accident Fund v CSARS and Another (019721/2025) [2025] ZAGPPHC 336 (26 March 2025)
• CSARS In Re Vendcorp 54 CC v CSARS and Another (Leave to Appeal) (14711/2023) [2025] ZAGPPHC 343 (25 March 2025)

Summaries are available on the High Court Judgments page

2 June 2025 – The South African Revenue Service (SARS) is pleased to announce the official start of the 2025 Filing Season, effective from 7 July 2025 to 20 October 2025. This season marks an important period when SARS will automatically assess the income-tax returns of most taxpayers. The category of taxpayers who are automatically assessed will receive notification from SARS from 7 – 20 July 2025. Taxpayers who do not receive an Auto Assessment notification from SARS and are required to file a tax return can do so from 21 July 2025. Filing Season will close on 20 October 2025 for non-provisional individuals.

SARS urges all taxpayers to prepare their documentation early to check their assessments and to avoid last-minute delays when submitting an income-tax return.

Taxpayers must ensure that their banking details are correct and updated, enabling efficient processing of refunds. To change bank details, taxpayers should first check that their security contact details (email and cell phone number) are up to date on SARS eFiling.

NOTE: there is no need to do anything if your banking details and security contact details have not changed.

Auto Assessment

In line with our strategic objective to make it easy for taxpayers to comply, taxpayers whose tax matters are less complicated are auto-assessed by SARS. Taxpayers who are auto-assessed do not have to file a tax return. Auto Assessment is made possible by the availability of third-party data received from employers, financial institutions, retirement annuity fund administrators, medical-aid schemes, and more. This enables SARS to complete the tax declaration on behalf of this segment of taxpayers and issue them with an Auto Assessment.

Taxpayers in the Auto Assessment category do not have to do anything if their assessments are correct. Taxpayers of the opinion that SARS has not captured all the necessary information are free to make changes on their tax returns and submit the missing information through eFiling by 20 October 2025. Taxpayers owed a refund will receive it in 72 hours if all their information is correct. If they owe tax, they must pay SARS through their banks (details are given below).

Auto Assessment will work as follows:

1. From 7 July, SARS will send an email or SMS to taxpayers notifying them of that their assessment has been automatically calculated.
2. Refunds will be paid directly into the taxpayer’s bank account within 72 business hours after the notification. Money owed to SARS must be paid to SARS through online banking, eFiling, or the SARS MobiApp by the stipulated date.
3. Taxpayers can access their auto assessments through any of SARS’s channels, such as SARS MobiApp or eFiling. Taxpayers should review and verify the completeness and accuracy of the information that resulted in the Auto Assessment.
4. Taxpayers who are satisfied that the auto-assessment is correct do not have to do anything further.
5. If the taxpayer finds that there is missing or inaccurate information, pertaining to either income or expenses, which may have affected the outcome, it must be declared to SARS by submitting a tax return in the normal way.

Taxpayers Who Must File a Tax Return (Non-Provisional and Other Taxpayers)

This population represents taxpayers whose tax matters are complex. This population can start filing tax returns from 21 July 2025 until 20 October 2025.

With the exception of Trusts, Provisional taxpayers can submit returns from 21 July 2025 until 19 January 2026.  Trusts can start filing tax returns from 20 September 2025 until 19 January 2026.

This year, SARS’s support services are improved thanks to:

• More information on SARS’s interactive channels.
• Extended customer service hours.
• Updated online filing platforms for easier submission.
• Comprehensive guidance and resources available on our website.
• Increased security measures to protect sensitive information.

We remind taxpayers that their submissions must comply with regulations and deadlines to avoid penalties. For help, use any of our channels:

• SARS Website: visit www.sars.gov.za and click on the “Individuals” tab.
• SARS Online Query System (SOQS): https://tools.sars.gov.za/soqs.
• SARS WhatsApp: send “Hi” or “Hello” to 0800 117 277.
• AI Virtual Assistant: available 24/7 on the SARS website to answer your queries.
• Dial *134*7277#: to access SARS services.
• SARS YouTube: visit @sarstax for how-to videos.

No need to visit a SARS branch. If you must, first book an appointment to avoid long queues.

Together, let’s make this a smooth and efficient filing season.

For more information, please contact [email protected].

2 June 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notices, R6274, R6275, and R6276, as published in Government Gazette 52791 of 2 June 2025, are now available.

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

With effect from 4 June 2025

• Amendment to Part 5A of Schedule No. 1, by an increase of 16c/li in the rate of the general fuel levy for petrol from 385c/li to 401c/li and 15c/li for diesel from 370c/li to 385c/li, respectively as well as the substitution of Note 8 to give effect to the Budget proposals announced by the Minister of Finance on 21 May 2025
• Amendment to Part 3 of Schedule No. 6, as a consequence of the increase in the general fuel levy as announced by the Minister of Finance in his budget speech on 21 May 2025; the diesel refund provisions are adjusted accordingly

30 May 2025 up to and including 29 November 2025

• Correction Notice – By the amendment of provisional payment in relation to anti-dumping duties against the alleged circumvention of the anti-dumping duties on new pneumatic tyres of rubber of a kind used in motor cars, in order to replace “Thailand” with “Vietnam under tariff subheading 4011.10.05 where it appears in Notice No. R. 6234 of Government Gazette No. 52750 dated 30 May 2025. (ITAC Report No. 748)

Publication details will be made available later

2 June 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.

2 June 2025 – In this issue, we provide guidance on simplifying tax compliance for both taxpayers and third-party data providers. We highlight new functionalities on the SARS Online Query System (SOQS), improvements to the Auto-Merge function on eFiling and updates to the Corporate Income Tax (CIT) guide. Additionally, we offer comprehensive information on how and where taxpayers can update their banking details. Lastly, we remind you that Help-U-eFile has been decommissioned.

30 May 2025 – SARS invites you to tender for the goods and/or services as detailed in the tender documents. The conditions contained in the SARS Supply Chain Management Policy and the Regulatory Framework which governs tenders at SARS are applicable to the RFP09/2025 tender process.

30 May 2025 – Effective 25 April 2025, clients are encouraged to submit Withholding Tax on Royalties (WTR01) declaration forms, along with supporting documents, via the SARS Online Query System (SOQS) on the SARS website.

Taxpayers who still prefer to use email may continue to do so via the relevant mailboxes for the Large Business & International (LBI) and High Wealth Individual Taxpayer (HWI) segments.

Updated guide: GEN-WTR-01-G01 – Withholding Tax on Royalties Return (WTR01) – External Guide

30 May 2025 – SARS invites you to submit information on this Request for Information for the New Durban Precinct Office as detailed in the attached Main RFI Document. The conditions contained in the SARS Supply Chain Management Policy and the regulatory framework are applicable to the RFI01/2025 process.

30 May 2025 – South Africa recorded a preliminary trade balance surplus of R14.1 billion in April 2025. This surplus was attributable to exports of R166.2 billion and imports of R152.1 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN).

See the full Media Release here.

Or visit the Trade Statistics webpage.

30 May 2025 – VAT Rulings issued in response to applications, clarifying how the Commissioner would interpret and apply the provisions of the Value-Added Tax Act 89 of 1991, relating to specific proposed transactions, and dealt with as if they were binding private rulings:

• VR 013 – Zero-rating of medical health insurance cover
• VR 012 – Apportionment
• VR 011 – Apportionment
• VR 010 – Apportionment

30 May 2025 – Income Tax Act, 1962

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

30 May 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notices R6233, and R6234, as published in Government Gazette 52750 of 30 May 2025, are now available.