Customs – 13th Deferment payment at the end of the 2025/2026 financial year
20 January 2026 – 13th Deferment payment at the end of the 2025/2026 financial year
This letter serves as a reminder to all Customs deferment account holders
to kindly adhere to the 13th deferment payment requirements, which becomes due by end of the financial year, 31 March 2026.
For more information see the letter to the external stakeholders.
Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
16 January 2026 – Customs and Excise Act, 1964
- Draft amendments to rules under sections 40, 41 and 120 – Insertion of rules under sections 40 and 41 relating to the manner in which bills of entry may be adjusted where customs value declared is affected by transfer pricing adjustments
- Customs Value Adjustment Calculation spreadsheet
Due date for comment: 30 January 2026
Legal Counsel Publications – Frequently Asked Questions – Turnover Tax
16 January 2026 – Turnover Tax
Legal Counsel Publications – Find a Guide – Turnover Tax
16 January 2026 – Turnover Tax
Latest Tax Digest is now available
13 January 2026 – In January 2026 issue we look at key Tax deadlines for Trust and Provisional Taxpayers.
Legal Counsel – Interpretation and Rulings – Interpretation Notes 141–160
13 January 2026 – Income Tax Act, 1962
- Interpretation Note 143 – Income tax exemption: Registered political party
SARS Digital platform maintenance on 17 to 18 January 2026
12 January 2026 –Â 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, 17 January 2026 from 22h00 to Sunday, 18 January 2026 02h00.
During this time, you may experience intermittent service interruption on our eFiling, e@syFile , Tax and Customs Digital Platforms.
Responses (CUSRES messages) to transactions submitted during this time will be delayed, however, arrival and exit management functions will be 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, 17 January 2026 @ 20h00.
Customs Weekly List of Unentered Goods now available
12 January 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.
See the latest Customs Weekly List of Unentered Goods here.
Legal – Interpretation and Rulings – VAT Rulings 1–20
9 January 2026 – Value-Added Tax Act, 1991
- VAT Ruling (VR) 014 – Apportionment
Customs Weekly List of Unentered Goods now available
5 January 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.
See the latest Customs Weekly List of Unentered Goods here.
Legal Counsel – Primary Legislation – Amendment Acts
5 January 2026 – National Legislation
Promulgated on 24 December 2025
Media Release: Trade Statistics for November 2025
31 December 2025 – South Africa recorded a preliminary trade balance surplus of R37.7 billion in November 2025. This surplus was attributable to exports of R188.0 billion and imports of R150.3 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN).
See the full Media Release here.
Or visit the Trade Statistics webpage.
Legal Counsel – Interpretation and Rulings – Interpretation Notes 81–100
30 December 2025 – Income Tax Act, 1962
- Interpretation Note 91 (Issue 3) – Concession or compromise of a debt
Legal Counsel – Interpretation and Rulings – Interpretation Notes 61–80
30 December 2025 – Income Tax Act, 1962
- Interpretation Note 64 (Issue 5) – Income tax exemption: Bodies corporate, share block companies, and associations of persons managing the collective interests common to all members
Legal Counsel – Interpretation and Rulings – Interpretation Notes 21–40
30 December 2025 – Transfer Duty Act, 1949
- Interpretation Note 22 (Issue 6) – Transfer duty exemption: Public benefit organisations and institutions, boards, or bodies
Legal Counsel Archive – Interpretation Notes Archive
30 December 2025 – Previous issues of the following Interpretation Notes have been archived:
- Interpretation Note 91 (Issue 2) – Concession or compromise of a debt
- Interpretation Note 64 (Issue 4) – Income tax exemption: Bodies corporate, share block companies, and associations of persons managing the collective interests common to all members
- Interpretation Note 22 (Issue 5) – Transfer duty exemption: Public benefit organisations and institutions, boards, or bodies
Legal Counsel Archive – Practice Notes
30 December 2025 – Income Tax Act, 1962
- Practice Note 31 of 1994 – Income Tax: Interest paid on moneys borrowed
Replaced by section 11G for years of assessment commencing on or after 1 January 2026
Online Traveller Declaration makes it easier
30 December 2025 – With the anticipated high volume of traveller and trade movement expected as holidaymakers return, particularly through land border posts, airports, and harbours, we encourage both traders and travellers to leverage pre-clearance processes. By utilising the traveller online declaration system, traders and travellers can declare their goods in advance.
This approach makes it easier for both traders and travellers to meet their legal obligations while creating a seamless process at border points.
Using the traveller online declaration system can significantly reduces waiting and queuing times at ports of entry.
The SARS Traveller Declaration system can be accessed here.
The above Traveller Declaration system can also be accessed via the SARS eFiling MobiApp.
There will also be dedicated officials on the ground to assist with this process.
Your compliance is appreciated in maintaining seamless border operations.
Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
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
Global Minimum Tax – How to Register and Notify SARS
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.
