What’s New at SARS

19 August 2026 – Value-Added Tax Act, 1991; Publication of VAT notice 7808 in Government Gazette 55190 of 14 August 2026 relating to the –

• amendment of item no. 412.09/00.00.01.00 in paragraph 8 of Schedule 1 to the Act as a consequence of the amendment of rebate item 412.09/00.00/01.00 in Part 1 of Schedule No. 4 to the Customs and Excise Act, 1964

18 August 2026 – Selected SARS service centres will open on Saturdays to assist taxpayers with filing their Income Tax returns ahead of the Individual Filing Season deadline of 23 October 2026.

The table below provides the details:

Note the changes to the Eastern Cape schedule.

17 August 2026 – SARS aspires for a future in which tax just happens for most of taxpayers by leveraging data and technology. To this end, and pursuant to the VAT Modernisation Discussion Paper of 2023, the South African Revenue Service (SARS) is pleased to release the VAT Modernisation Consultation Paper for public consultation and comment, calling on all impacted and interested stakeholders to contribute to a modern, transparent and efficient VAT administration system in South Africa.

The feedback from the 2023 Discussion Paper on Modernisation has greatly enriched the direction for VAT modernisation and we are thankful to all stakeholders for their valuable inputs. We have incorporated these inputs and made significant progress from the initial position and included the best practices from our peers and multilateral organisations’ consultations. This Consultation Paper therefore embodies a well-researched and inclusive process, reflecting stakeholder comments and proposals, international best practice and continuous refinement of the VAT Modernisation proposals.

The Consultation Paper outlines a proposed Digital VAT Model that brings together e-Invoicing, an Interoperability Framework and e-Reporting to reposition VAT administration for the economy, ease compliance obligations and strengthen oversight. The proposals form part of SARS Modernisation 3.0 and seek to enable the secure, structured and near real time flow of VAT transaction data across the VAT value chain.

The transformation will enable a long-term shift to a digitally driven, transparent and resilient VAT administration. For taxpayers, this delivers a simpler, more predictable experience with reduced effort, increased certainty where “tax just happens”.

SARS Commissioner Dr Johnstone Makhubu said the release of the Consultation Paper marks an important milestone in modernising South Africa’s VAT administration system.

“VAT Modernisation is a major step in reshaping how VAT is administered in South Africa. It seeks to move us from a system that is still too dependent on manual processes and retrospective verification, to one where VAT compliance becomes part of the systems businesses already use every day. It is SARS’s belief that this modernisation of service, will reduce the burden on compliant vendors, strengthen compliance and safeguard the revenue needed to fund South Africa’s development priorities.”

He added that the proposed Digital VAT Model is intended to deliver practical benefits for both SARS and VAT vendors. For SARS, the secure sharing of reliable VAT transactional data is expected to provide clearer visibility over VAT transactions, more accurate and reliable data, stronger risk-based compliance oversight and enhanced ability to detect and respond to fraud and close the VAT compliance gap.

VAT vendors are expected to benefit from a simpler, more predictable compliance experience, lower administrative effort and cost, clearer visibility and faster, more efficient handling of VAT information. The wider economy could also benefit from improved data quality, reduced duplication, trusted digital exchange among businesses, service providers, and SARS, simpler business processes, smoother trade, efforts to narrow the VAT compliance gap, and a more transparent and trusted tax ecosystem.

“We are seeking practical, evidence-based input to ensure that the final approach is practical, implementable and suited to South Africa’s economic realities. When done well and with high-quality stakeholder input, this work can significantly modernise VAT administration for the benefit of vendors, the economy and the fiscus. The long-term vision is a VAT system where tax compliance becomes a seamless part of ordinary business activity. We are, however, clear that this must be developed in consultation with stakeholders so that the final model is secure, inclusive and aligned to South Africa’s needs. The modernisation process marks a paradigm shift in the use of data and advances SARS’s Vision of building a Smart Modern SARS.”

The Consultation Paper emphasises that the proposed Digital VAT Model will be implemented through a phased and consultative approach. Stakeholder feedback will help shape the policy choices, technical design, implementation sequencing, readiness requirements, costs, risks, benefits, governance arrangements, standards and safeguards. This paper is therefore the beginning of a long-term reform of the VAT ecosystem.

SARS calls on all impacted and interested stakeholders to study the Consultation Paper and submit written comments by 16 October 2026.

The Consultation Paper is available on the VAT Modernisation webpage. Comments must be submitted through the response mechanism provided in the Consultation Paper.

For further information, please contact [email protected].

END

17 August 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.

17 August 2026 – Income Tax Act, 1962

• Binding Private Ruling 430 – Distribution of a loan claim

14 August 2026 – Income Tax Act, 1962

• Binding Private Ruling 429 – Cash grant to an employee incentive trust and the vesting of shares in qualifying employees

14 August 2026 – In this August 2026 issue we look at Filing Season tips, the ITA34, refunds and what to do if you owe SARS money.

14 August 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notices, R7809 and 7810, as published in Government Gazette 55190 of 14 August 2026, are now available.

14 August 2026 – Value-Added Tax Act, 1991: Publication details for VAT notice R7811, as published in Government Gazette 55190 of 14 August 2026, are now available.

14 August 2026 – The goods declaration policy and related external annexures have been updated to align with the amended rule requirements of Sections 39 and 101A and to provide additional clarification on specific declaration requirements.

The mandatory electronic invoice data and worksheet requirements were inserted in the goods declaration documents.

Completion guides for the legislated Customs Declaration (SAD 502, SAD 505 and SAD 509) have been published.

The declaration-based provisional payment requirements were removed from the goods declaration policy, as these requirements are now contained in the provisional payment documents.

Furthermore, the Continuous Transmission Commodities (CTC) information previously published separately is included in the goods declaration documents.

Updated and newly published documents:

• SC-CF-55 – Goods Declaration – External Policy
• SC-CF-55-A01 – Completion of Goods Declaration – External Annexure
• SC-CF-55-A12 – Customs Declaration SAD 502 – External Annexure
• SC-CF-55-A13 – Customs Declaration SAD 505 – External Annexure
• SC-CF-55-A14 – Customs Declaration SAD 509 – External Annexure

14 August 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, 14 August 2026 from 18h00 to 23h00,

Saturday, 15 August 2026 from 05h00 to 06h00,

Sunday, 16 August 2026 from 10h00 to 12h00.

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 Friday, 14 August 2026 @ 17h00.

13 August 2026 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relates to the following amendments:

• Part 1 of Schedule No. 4, by the substitution of rebate items 407.00 and 407.02, in order to adjust the traveller allowances according to inflation
  • See the consequential amendments to note 5 in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991

• Part 2 of Schedule No.4, by the insertion of rebate item 460.07/4011.70.10/01.08, in order to provide for a rebate provision for the importation of new pneumatic tyres of a kind used on agricultural or forestry vehicles and machines, having a rim size of less than 91 cm, classifiable under tariff subheading 4011.70.10 (ITAC Report No. 769)

Publication details will be made available later

13 August 2026 – Value-Added Tax Act, 1991: The VAT Notice, scheduled for publication in the Government Gazette, relates to the amendments to –

• Note 5 of item no. 407.00, item 407.02/00.00/01.00 and item 407.02/00.00/02.00 in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991, as a consequence of the amendment under rebate items 407.00 and 407.02 in Part 1 of Schedule No. 4 of the Customs and Excise Act, 1964

Publication details will be made available later

13 August 2026 – Rule 46A6.13 (e) of the Customs and Excise Act No.91 of 1964 as amended makes provision for a certificate of origin to be issued retrospectively within one (1) year from the date of shipment, bearing the words “ISSUED RETROSPECTIVELY” and remains valid for one (1) year from the date of shipment, if it is not issued before or at the time of shipment due to force majeure, involuntary errors, omissions or other valid causes including non-availability of such certificates from the South African Revenue Service.

The zero-tariff treatment applies to goods that are cleared through the General Administration of Customs of the People’s Republic of China (GACC) on or after 00:00 (Beijing time) on 01 May 2026. The shipment date from the country of export is not the determining factor. Therefore, the determining factor will be the clearance date with the GACC which makes that consignment eligible for the zero-tariff preference provided that all other origin requirements are met. Goods that arrived in China and were placed in a bonded warehouse before 01 May 2026 will also be eligible, provided they are entered for home consumption in China on or after 01 May 2026 and meet all other origin requirements.

SARS will issue and certify the retrospective certificates of origin for goods that have been cleared in China on or after 01 May 2026 in line with Rule 46A6.13 (e) above, provided all origin requirements are met.

Please direct any queries or requests for clarification to: [email protected].

For more information, see the China’s Zero Tariff Preference Scheme webpage.

11 August 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.

7 August 2026 – Customs and Excise Act, 1964

• Arrangement between SARS and Malawi Revenue Authority for the Automatic of Exchange of Customs Information

7 August 2026 – Income Tax Act, 1962

• Advance Pricing Agreements – External Guide

To be read with the income tax notices published in relation to advance pricing agreements

7 August 2026 – Income Tax Act, 1962

The following income tax notices were promulgated in Government Gazette 55152 of 7 August 2026:

• Notice 7792, published in terms of section 76P, prescribing the procedures and guidelines for the implementation and operation of the DTA advance pricing agreement system
• Notice 7791, published in terms of section 76J(3), prescribing the information to be contained in a preliminary DTA advance pricing agreement under that section
• Notice 7790, published in terms of section 76J(1), prescribing the requirements for processing an application for a DTA advance pricing agreement
• Notice 7789, published in terms of section 76I(b), prescribing the additional requirements that will lead to the rejection of an application for a DTA advance pricing agreement
• Notice 7787, published in terms of section 76D, prescribing the fees payable by an applicant in an application for a DTA advance pricing agreement
• Notice 7788, published in terms of section 76C, prescribing the persons eligible to apply to the Commissioner for a DTA advance pricing agreement

The notices to be read with the Advance Pricing Agreements – External Guide.

7 August 2026 – Customs and Excise Act, 1964

Draft amendments to rules under sections 64E and 120 – Accreditation

Due date for comment: 21 August 2026

7 August 2026 – The South African Revenue Service (SARS) calls on schools registered under the South African Schools Act that are registered as VAT vendors to apply for cancellation of their VAT registration, following the legislative change in the VAT treatment of schools with effect from 1 January 2026.

From that date, all supplies made by schools are exempt from VAT, except to the extent that a school conducts qualifying welfare activities. Schools may therefore not charge VAT or deduct input tax on supplies made from 1 January 2026 and must correct any VAT returns already submitted for periods from that date where necessary.

Affected schools must complete the VAT123e – Application for the cancellation of registration form and indicate the reason for cancellation as: “All enterprise activities have ceased on 31 December 2025”. The completed form must be emailed to [email protected] with the subject line: VAT deregistration – Schools. Alternatively, schools may make a virtual appointment via the SARS eBooking system by selecting “Other” as the reason category and “VAT and PAYE registration/deregistration” as the reason for appointment.

Where exit VAT is payable, schools may submit a request for payment arrangements together with the VAT123e form. SARS will cancel the VAT registration once the exit VAT has been declared and paid, or after the school has complied with the payment arrangement that was agreed with SARS.

Schools that wish to remain registered as VAT vendors in respect of qualifying welfare activities must obtain written confirmation from the Commissioner by way of a ruling.

Further guidance is available on the SARS website in the:

• VAT Reference Guide – Schools Exiting the VAT System; and
• Schools Exiting the VAT System: Frequently Asked Questions

For further information, please contact [email protected].

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