What’s New at SARS

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.

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

30 May 2025 up to and including 29 November 2025

• Imposition 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, classifiable under tariff subheadings 4011.10.01, 4011.10.03, 4011.10.05, 4011.10.07 and 4011.10.09 and on buses or lorries, classifiable under tariff subheadings 4011.20.16, 4011.20.18 and 4011.20.26 through country hopping originating in or imported from the People’s Republic of China via the Kingdom of Cambodia, the Kingdom of Thailand, and the Socialist Republic of Vietnam (ITAC Report No. 748)

With retrospective effect from 14 March 2025

• Amendment to Schedule No. 1, by the substitution of paragraph 1 of General Note O, to include The Gambia as part of the State Parties in the African Continental Free Trade Area (AfCFTA) Agreement

Publication details will be made available later

29 May 2025 – 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 upgrades are scheduled for:

Saturday, 31 May 2025 from 24h00 to 05h00 Sunday, 1 June 2025

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

29 May 2025 – In this issue, we provide guidance on simplifying tax compliance for both taxpayers and third-party data providers. More functionalities are now available on the SARS Online Query System (SOQS) and the Corporate Income Tax (CIT) guide has been updated. We also offer comprehensive information on how and where taxpayers can update their banking details. Lastly, we remind you that Help-you-eFile has been decommissioned.

29​ May 2025 – SARS has observed that some employers have not yet completed their PAYE reconciliation using the updated version of e@syFile™. SARS has temporarily re-enabled access to the previous version of the system. Employers that need to download the previous version (7.4.5) can use this download link. This measure is intended to support employers who have not yet transitioned to the new version, enabling them to meet the submission deadline of 31 May 2025.

Employers are encouraged to finalise their submissions as soon as possible to ensure compliance.

27 May 2025 – The Limpopo & North West tax workshop schedules for June 2025 are now available.

26 May 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.

23 May 2025 – SARS invites you to tender for the goods and/or services as detailed in RFP01/2025. The conditions in the SARS Chain Management Policy and the Regulatory Framework which governs tenders at SARS are applicable to this tender process

23 May 2025 – Tax Administration Act, 2011: Public Notice 6217 as published in Government Gazette 52712 of 23 May 2025 relating to returns to be submitted by a person in terms of section 25 of the Tax Administration Act, 2011, read with section 66(1) of the Income Tax Act, 1962

22 May 2025 – SARS has observed that some employers have not yet completed their PAYE reconciliation using the updated version of e@syFile™. SARS has temporarily re-enabled access to the previous version of the system. This measure is intended to support employers who have not yet transitioned to the new version, enabling them to meet the submission deadline of 31 May 2025.

Employers are encouraged to finalise their submissions as soon as possible to ensure compliance.

23 May 2025 – The below upgrade has been postponed to a later date, more communication will follow.

22 May 2025 – 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 upgrades are scheduled for:

Friday, 23 May 2025 from 20h00 to 02h00 Saturday, 24 May 2025.

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

21 May 2025 – The South African Revenue Service (SARS) recognises the funding challenges that the country faces. We are steadfast in our commitment to serve the nation with integrity and efficiency. SARS plays a vital role in the collection of revenues that support the delivery of public services. We accept the responsibility to achieve the 2025/26 revenue estimate presented by the Finance Minister Mr Enoch Godongwana.

The Minister, in his Budget Speech today, announced the 2025/26 financial-year revenue estimate of R1.986 trillion. This revenue estimate comes against the backdrop of SARS’s final unaudited revenue outcome for 2024/25, which is R1.86 trillion, R8.9 billion more than the Revised Estimate.

2025 Budget Overview.

It is worth noting there are key shifts in the global economic assumptions, which has seen a downward revision by the International Monetary Fund such as the global economic growth outlook of 3.3% to 2.8%. The global revision has a direct effect to the local economic assumptions for 2025/26 that speaks to lower nominal GDP, as well as the Consumer Price Inflation against March Budget 2025.

Nominal GDP for 2025/26 has been revised downwards to R7.87tr (+6.3% y/y) from the reported R8.00tr (+7.0% y/y) in the Budget 2025 and R8.02tr (+6.5%) in the MTBPS 2024. In real terms, the economy is projected to grow by 1.5% in 2025/26, down from 1.9% and 1.6% in Budget 2025 and the MTBPS 2024 respectively. The downward revised outlook reflects a weak outlook for major trading partners and low potential growth amid escalating trade tensions, financial market adjustments, and a highly unpredictable environment. Additionally, the outlook is reflective of persisting domestic economic structural issues, such as integrated logistical network limitations.

Given the current tough domestic and global economic conditions, the R1.986 trillion revenue estimate is a challenging estimate. The estimate announced by the Minister imposes the responsibility on SARS to implement revenue raising initiatives. Debt collection is one such, therefore SARS will specifically accelerate work on collecting all debt, with a specific focus on undisputed debt. SARS acknowledges South Africa’s economic difficulties and the effect that this will have on the aggregate amount of debt collected.

The mandate of SARS is anchored on revenue collection, compliance enhancement and the facilitation of legitimate trade. Importantly, this encompasses analysis of the economic performance and how such performance will impact tax and customs revenue collections. By dutifully implementing its compliance programme, SARS is well positioned to collect all revenue due to the fiscus.

In implementing the compliance programme, SARS moves from the premise that taxpayers are honest and want to be assisted to meet their legal obligation. To do so, SARS provides clarity and certainty to taxpayers to meet their obligations and to make it easy and seamless to transact with the organisation. Where necessary, SARS enforces legal obligations responsibly.

Fiscal citizenship, and our country’s sovereignty to determine our own destiny, requires that we work to mobilise domestic resources to fund our priorities. SARS’s legal mandate enables the government to fund essential services. These services sustain the most vulnerable among us, putting children through school, paying pensions, disbursing child grants, and cushioning the unemployed.

While SARS strives to give legal clarity, it upholds the rights of taxpayers to exercise those rights in law as well. These rights inter-alia include asking for payments to be deferred or paid in instalments, or to dispute the debt. Undeniably, the path ahead will be challenging as we seek to encourage taxpayers to voluntarily settle their outstanding debt and returns. SARS urges taxpayers to work with us in settling outstanding debt. We also assure those taxpayers who are compliant that we will use all legal instruments to share the tax burden fairly by addressing non-compliance.

In the financial year 2024/2025, SARS helped to mitigate a stubbornly high unemployment rate by recruiting and training over 800 new employees to collect debt. This work started with a telephone call and where necessary, included the employment of legal instruments to taxpayers who are indebted to the organisation. This information is based on insights from third party data sources.

SARS has taken valuable lessons from the 2024/25 debt-collection drive. These efforts must result in a minimum collection of R20 billion.

To meet its revised revenue estimate this year, SARS is:

• Refining and using advanced data analytics and artificial intelligence to detect tax-compliance risks, close the tax gap, and improve overall compliance rates. By integrating expanded third-party data sources, such as banking and payroll information, the system can increasingly automate tax assessments and more effectively identify underreported income, thereby strengthening efforts to combat tax evasion.
• Combating the illicit economy, especially in high-revenue sectors such as tobacco, alcohol, and fuel. Through enhanced enforcement against smuggling, counterfeit goods, and black-market transactions, SARS aims to recover substantial revenue losses and deter future non-compliance within these sectors of the informal economy.
• Broadening the tax base by systematically identifying and registering individuals and businesses that have previously operated outside the formal tax system. Targeting the hard-to-tax sectors in the informal economy, particularly small enterprises and self-employed individuals, supports increased revenue mobilisation and helps to reduce reliance on a narrow tax base.
• Closing the tax gap by investing in advanced skills and systems.

SARS Commissioner, Mr Edward Kieswetter said that “the increased revised revenue estimate means that SARS must do more to realise a better life for all South Africans. Indisputably, SARS plays a transformative and catalytic role in funding about 90% of government expenditure, which is essential to the delivery of old age pension grant, health services and the provision of social services without which many of our fellow citizens will be destitute. It is the responsibility we embrace with humility, and we will endeavour to achieve”.

“My sincere gratitude goes to the compliant taxpayers and traders, who have continuously played their part in building our country, Ndza khenza. To all SARS employees, your hard work and perseverance shine bright. The tax revenue you collect is the lifeblood that enables government to build a capable State. I salute you! – he concluded”.

For further information, please contact [email protected]