What’s New at SARS

5 May 2026 – The facility codes used in Box 30 on the Goods Declaration have been updated to include the Air Menzies International SA (Pty) Ltd degrouping facility located at Oliver Reginald Tambo International Airport (ORTIA).

This addition enables Customs to transmit electronic messages communicating the status of the consignment to these facilities.

SC-CF-19-A02 – Facilities Code List – External Annexure

5 May 2026 – Customs and Excise Act, 1964: The correction notice scheduled for publication in the Government Gazette, relates to the amendment to –

• Part 5A of Schedule No. 1, to insert item 195.10.03/2710.12.02 to maintain the rate of the general fuel levy at 110c/li on petrol in order to give effect to the announcement by the Minister of Finance on 28 April 2026

Publication details will be made available later

5 May 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notices R7426 and R7427, as published in Government Gazettes 54608 and 54609 of 5 May 2026, are now available.

4 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 6 May 2026:

• Part 5A of Schedule No. 1, to adjust the general fuel levy on diesel by decreasing the general fuel levy on diesel from 93 cents per litre to nil cents per litre, 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 reduction in the general fuel levy as announced by the Minister of Finance on 28 April 2026; the diesel refund provisions are adjusted accordingly

 Publication details will be made available later

1 May 2026 — The South African Revenue Service (SARS) marks Workers’ Day by expressing gratitude to the workers who drive the country’s economy and whose taxes sustain public services. This is the organisation’s message as the new Commissioner, Dr Johnstone Makhubu, assumes office on his first day in this role, mindful of the heavy responsibility entrusted to him and the institution by all South Africans.

Commissioner Makhubu expressed his gratitude to the President of the Republic, Mr Cyril Ramaphosa, and the Minister of Finance, Mr Enoch Godongwana, for entrusting him with the stewardship of this treasured national institution. Auspiciously, this occasion coincides with the first of May, Workers’ Day.

Commissioner Makhubu salutes workers by acknowledging that they are the bedrock of our country’s economy, which benefits from their skills, sacrifice and persistence. “SARS’s mission seeks to augment these efforts through the collection of revenue that turns workers’ effort into public good, wages into schools, productivity into infrastructure and enterprise into opportunity,” he said.

“Today is not significant merely because I am taking up new responsibilities. Workers’ Day reminds us that the strength of South Africa rests on ordinary people doing honest work, often under difficult conditions. As SARS, we will continue to honour that work by acting fairly, competently and with humility.” Dr Makhubu stresses that he takes up his new role with great respect and a clear understanding that leadership at SARS is not about authority, but stewardship.

SARS operates at the centre of the country’s social and economic contract and is entrusted by the President and the Minister of Finance to secure the state’s revenue base, strengthen compliance, enable development and protect the integrity of the tax system in an increasingly complex world. Commissioner Makhubu says that he accepted the responsibility without illusion about the task ahead.

“SARS carries one of the most serious responsibilities in the state and the trust placed in us must be protected every day, in every interaction and in every decision we take.”

He adds that SARS enters this new phase of its leadership as a world‑class revenue authority, recognised and respected globally for its institutional recovery, innovation and proven results. This reputation was earned through the discipline and hard work of its people over many years.

“In honour of workers, and particularly workers whose blood and sweat fuel our nation, our commitment now is not simply to defend SARS’s good standing, but to strengthen it. We are globally admired not by chance, but by our choices to act with integrity, apply the law evenly and to improve without losing our moral centre. That discipline will continue,” adds Commissioner Makhubu.

SARS has benefitted immensely from the exceptional leadership of former Commissioner Edward Kieswetter, who was instrumental over the past seven years in reimagining SARS from the ugliest period of state capture into a glorious national asset. Commissioner Makhubu said that “continuity remains central to the work ahead”, with the institution’s strategic direction remaining clear and unchanged. “We will continue to provide clarity while making compliance simpler, service more accessible, and enforcement more consistent, while collecting all tax that is due, not a cent more, not a cent less”.

To support this commitment, the Commissioner is prioritising a SARS initiative called Doing Basics Right. This focus on perfecting SARS’s core activities in service of the organisation’s envisioned future state, in which the best service is no service, and tax just happens.

The country faces the major challenge posed by the illicit economy, which deprives the fiscus of its fair share, harms legitimate businesses, causes job losses, and undermines fair competition. President Ramaphosa has provided clear leadership in the government’s mission to disrupt and dismantle the illicit economy, which has reached a staggering, unacceptable level. SARS has designed its own Illicit Economy Strategy that will complement the national strategy and forge an even closer cooperation with the national law enforcement agencies.

Commissioner Makhubu has also identified Modernisation 3.0 as the linchpin of SARS’s strategy. SARS will continue to invest heavily in modern technology, keeping the organisation at the forefront of data‑driven administration, digital service delivery, and intelligent compliance systems. Modernisation 3.0 will be supplemented by human capability, as SARS remains committed to attracting skilled professionals, deepening institutional knowledge, and providing continuous training that keeps pace with legal, economic and technological change.

“Our message to taxpayers is unambiguous. SARS will treat those who comply with professionalism, clarity and respect. Systems will be designed to make compliance easier, not harder, and engagement will be guided by transparency, not suspicion”.

He also warned those who intended not to comply with tax law. “Those who evade tax, abuse the system, or engage in deliberate and wilful non‑compliance should expect decisive action. A tax system only works when everyone carries their share, and no one is allowed to undermine it at the expense of others.”

Commissioner Makhubu said Workers’ Day reminds us that institutions exist to serve people, not the other way around, and that the day “marks a new chapter that speaks of continuity strengthened by experience and guided by a well-functioning moral compass”.

For further information, please contact [email protected].

30 April 2026 – Income Tax Act, 1962: SARS invite comment in writing on the following draft notices:

• Draft notice in terms of section 76C of the Act, prescribing the persons eligible to apply to the Commissioner for a double taxation agreement (DTA), i.e. a bilateral, advance pricing agreement (APA)
• Draft notice in terms of section 76D of the Act, prescribing the fees payable by an applicant in an application for a DTA APA
• Draft notice in terms of section 76I(b) of the Act, prescribing the additional requirements that may lead to the rejection of an application for a DTA APA
• Draft notice in terms of section 76J(1) of the Act, specifying the requirements for processing an application for a DTA APA
• Draft notice in terms of section 76J(3) of the Act, prescribing the information to be contained in a preliminary DTA APA
• Draft notice in terms of section 76P of the Act, specifying the procedures and guidelines for the implementation and operation of the DTA APA system

Due date for comment: 29 May 2026

30 April 2026 – The Western Cape mobile tax unit schedules for May 2026 are now available.

30 April 2026 – South Africa recorded a preliminary trade balance surplus of R31.9 billion in March 2026. This surplus was attributable to exports of R187.9 billion and imports of R156.0 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN).

See the full Media Release here.

Or visit the Trade Statistics webpage.

30 April 2026 – SARS has identified a few challenges experienced by employers during the submission and processing of AA88 Third-Party Appointment notices.

The AA88 Employer Guide has been updated to address these challenges and provide clearer guidance in the following areas:

• Application synchronisation – Enhanced guidance and troubleshooting steps have been included to help employers resolve synchronisation issues and identify the most recent AA88 records after synchronisation.
• Employee filtering – Additional explanations have been provided to help employers filter employee records more effectively.
• Bulk payments – The guide has been updated to reflect the corrected bulk payment process and includes clearer instructions to support successful processing.
• Status outcome updates for ITA88 – The guide now clearly explains the system limitation related to ITA88 notices and provides guidance on the manual process required where automated status updates are not supported.

Updated guide – IT-easyFile-G01 – Third Party Appointment AA88 e@syFile™TC Employer Guide – External Guide.

30 April 2026 – Tax Administration Act, 2011

•  Notice to submit returns for the 2026 year of assessment

30 April 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notices, R7417, R7418, and 7419, as published in Government Gazette 54595 of 30 April 2026, are now available.

29 April 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 30 April 2026

• Part 1 of Schedule No. 1, by the deletion of tariff subheadings 3917.39.20 and 3917.39.90 and the insertion of tariff subheadings 3917.39.21, 3917.39.23, 3917.39.93 and 3917.39.99 in order to increase the rate of customs duty on tubes, pipes and hoses of polymers of ethylene, seamless, with fittings, multi-layered, having an intermediate layer of aluminium and with an outside diameter not exceeding 32 mm from 15% to 20% (ITAC Report 760)
• Part 2A of Schedule No. 1, by the substitution of item 116.10.10/8543.40.10, in order to increase the rate of excise duty from R3.18/ml to R3.29/ml

With retrospective effect from 1 April 2025

• Part 2 of Schedule No. 4, by the substitution of rebate item 460.03/0207.14.9/01.07, in order to increase the annual quota for frozen bone-in cuts of the species Gallus Domesticus originating in or imported from the United States of America from 71 963 tonnes to 73 881 tonnes (ITAC Minute M12/2025)

Publication details will be made available later

28 April 2026 – Welcome to this edition of our newsletter for Government employees. In this issue, we share key updates from SARS, including the milestone of exceeding R2 trillion in net revenue, enhancements to the tax practitioner registration and verification process, and important filing and submission windows for employers and third-party data providers. We also highlight recent guidance on trust deregistration and forthcoming administrative non-compliance penalties and wrap up with a few useful links to the VAT Chat podcast series.

28 April 2026 – Welcome to this edition of our newsletter for tax practitioners. In this issue, we share key updates from SARS, including the milestone of exceeding R2 trillion in net revenue, enhancements to the tax practitioner registration and verification process, and important filing and submission windows for employers and third-party data providers. We also highlight recent guidance on trust deregistration and forthcoming administrative non-compliance penalties and wrap up with a few useful links to the VAT Chat podcast series.

28 April 2026 – Income Tax Act, 1962

• Draft Interpretation Note – Deduction in respect of production of battery electric and hydrogen-powered vehicles

Due date for comment: 28 May 2026

28 April 2026 – Value-Added Tax Act, 1991

• VAT Ruling 021 – VAT treatment of donor funds

28 April 2026 – Value-Added Tax Act, 1991

• VAT Ruling 020 – Consideration

28 April 2026 – Income Tax Act, 1962

• BASF South Africa Pty (Ltd) v CSARS (A2024/024644) [2026] ZAGPJHC 275 (13 March 2026)

Whether the Tax Court was correct in granting SARS leave to amend its rule 31 statement and refusing BASF leave to amend its rule 32 statement – whether SARS’s proposed amendments constituted an impermissible novation of the legal and factual basis of the additional assessment on transfer pricing transaction issued under section 31(2) of the Income Tax Act 58 of 1962 (as it read in 2011).

24 April 2026 – The SARS Johannesburg CBD service centre will be relocating to the Newtown Junction Mall and re-opening at 9am on 4 May 2026.

The current Service centre will be closing at 12 noon on 30 April 2026. The new physical address is Shop 137 (Level 1), 100 Carr Street, Newtown Junction Mall, Johannesburg. It will be operating under the new name of SARS Newtown JHB Service Centre.