What’s New at SARS

27 March 2026 – The Employer Annual Declaration season runs from 1 April to 31 May 2026. During this time, employers are legally required to submit their EMP501 reconciliation with accurate and up-to-date payroll and tax information for their employees, including valid Income Tax Reference Numbers where applicable.

This information plays a key role in employee tax assessments, including Auto Assessments and pre-populated Income Tax Returns (ITR12). Submitting incorrect or incomplete details — or missing the deadline — can result in:

• delays,
• additional rework,
• employer penalties, and
• unexpected tax outcomes for employees.

Extra Support for Employers in 2026

To make compliance easier and help improve submission quality, SARS is rolling out technical clinics in 2026. These clinics offer practical, hands-on guidance to help employers and third-party data providers:

• avoid common errors before submitting the reconciliation,
• improve data quality, and
• reduce the need for rework.

SARS will also be hosting live Q&A sessions on social media during the Employer Filing Season. These sessions give employers a chance to ask questions and get clarity in real time.

More information on dates, topics, and how to take part will be shared soon. Employers are encouraged to stay up to date by following official SARS communication channels.

For more detail, visit the Pay-As-You-Earn webpage.

26 March 2026 – The Limpopo mobile tax unit and  tax workshop schedules for April 2026 are now available.

26 March 2026 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments:

Schedule No. 1 to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (SADC-EU EPA)

• With retrospective effect from 1 September 2025 up to and including 31 December 2025
• With retrospective effect from 1 January 2026

Schedule No. 1 to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (SACUM-UK EPA)

• With retrospective effect from 1 September 2025 up to and including 31 December 2025
• With retrospective effect from 1 January 2026

Budget proposals

• With retrospective effect from 1 January 2026
  • Part 3F of Schedule No. 1, by an increase of R72 per tonne in the rate of environmental levy on carbon dioxide equivalent from R236 to R308 per tonne to give effect to the Budget proposals announced by the Minister of Finance on 25 February 2026

• With effect from 1 April 2026
  • Part 5A of Schedule No. 1, to provide for:
    • an increase of 9c/li in the rate of the general fuel levy from 401c/li to 410c/li on petrol and an increase of 8c/li from 385c/li to 393c/li on diesel;
    • the substitution to Note 8; and
    • an increase of 5c/li in the carbon fuel levy from 14c/li to 19c/li for petrol and an increase of 6c/li from 17c/li to 23c/li for diesel, respectively,

in order to give effect to the Budget proposals announced by the Minister of Finance on 25 February 2026

• • Part 5B of Schedule No. 1, by an increase of 7c/li in the RAF levy from 218c/li to 225c/li on both petrol and diesel, to give effect to the Budget proposals announced by the Minister of Finance on 25 February 2026
  • Part 3 of Schedule No. 6, as a consequence of the increase in the general fuel levy and RAF levy as announced by the Minister of Finance in his budget speech of 25 February 2026; the diesel refund provisions are adjusted accordingly

Publication details will be made available later

25 March 2026 – Following the earlier communication dated 12 December 2025 (reference number 7/6/1/1/2/PQ/DRS/2025/Dec-1), SARS informs stakeholders that the new Diesel Refund Registration System will open later than initially communicated. Although good progress has been made in developing the modernised system, additional time is required to pilot and test the system to ensure it is stable, secure, and functional.

For more information see the letter to external stakeholders.

24 March 2026 – Income Tax Act, 1962

• Draft Interpretation Note – Income Tax Exemption: Bargaining Councils

Due date for comment: 8 May 2026

24 March 2026 – The Western Cape mobile tax unit schedules for April 2026 are now available.

23 March 2026 —The South African Revenue Service (SARS) Commissioner, Mr Edward Kieswetter, will announce the preliminary revenue collection figures for the 2025/26 financial year on Wednesday, 1 April 2026, at 14:00.

All media representatives are cordially invited to attend:

• Date: 1 April 2026
• Media Arrival: 12:00 pm – 12:50 pm
• Media Lock-Up: 12:50 pm – 1:50 pm
• Commissioner’s Presentation: 2:00 pm – 3:30 pm
• Venue: Hilton House, Brooklyn Bridge, 570 Fehrsen Street, Brooklyn, Pretoria

Journalists interested in participating in the media lock-up are requested to confirm attendance by close of business on 26 March 2026 due to limited space.

For further media enquiries, please contact [email protected].

20 March 2026 – Tax Administration Laws Amendment Act, 2023

• Notice in relation to the determination of the date on which sections 18(1) and 22(1)(a) of the Tax Administration Laws Amendment Act, 2023, dealing with the online traveller management system, come into effect

20 March 2026 – The facility codes used in Box 30 on the Goods Declaration has been updated to include details of the new depot for AGL Terminals located in Cape Town.

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

20 March 2026 – We answer the most common tax questions. From VAT threshold changes to Personal Income Tax changes to Capital Tax Gains changes and more. 

See our Frequently Asked Questions on Budget 2026.

19 March 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notice R7243 and R7244, as published in Government Gazette 54351 of 19 March 2026, are now available.

19 March 2026 – Customs and Excise Act, 1964

• Draft amendments to rules under sections 40(3)(a)(i)(C), 41(4)(b) 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: 3 April 2026

19 March 2026 – Customs and Excise Act, 1964

• Draft amendments to rules under sections 18A, 64D, and 120 – Entry for export by road of specified goods from a customs and excise warehouse and exemptions from the removal of goods by a licenced remover of goods in bond

Due date for comment: 10 April 2026

19 March 2026 – Income Tax Act, 1962

• Draft Interpretation Note – Meaning of “holds a qualifying interest”

Due date for comment: 30 April 2026

18 March 2026 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the amendments to –

• Part 1 of Schedule No. 2, by the insertion of various items under item 215.02 in order to impose anti-dumping duties on certain flat-rolled products of iron, non-alloy or other alloy steel of a width of 600 mm or more, whether or not in coils (including products cut to length), not further worked than hot-rolled, including pickled and oiled, hot-rolled, not clad, plated or coated, (excluding stainless and grain-oriented silicon electrical steel, classifiable under various tariff subheadings under Chapter 72 originating in or imported from the Peoples Republic of China, Japan and Taiwan (ITAC Report No. 767); and
• Part 1 of Schedule No. 2, by the insertion of various items under item 215.02 in order to impose anti-dumping duties on U, I and H sections of iron or non-alloy steel, not further worked than hot rolled, hot drawn, or extruded (excluding H sections of a height greater than 200 mm) and other angles and shapes of iron or non-alloy steel, of a height of 80 mm or more not further worked than hot rolled, hot drawn, or extruded, classifiable in tariff subheadings 7216.31, 7216.32, 7216.33 and 7216.50 originating in or imported from the Peoples Republic of China and Thailand (ITAC Report 759).

Publication details will be made available later

18 March 2026 – Value-Added Tax Act, 1991

• SARSTC VAT 12167 (VAT) [2026] ZATC JHB (12 March 2026)

Condonation application

18 March 2026 – Tax Court Judgments

• SARSTC 2023/47 (ADM) [2025] ZATC JHB (9 December 2025)
• SARSTC IT 25180 (ADM) [2025] ZATC JHB (9 December 2025)

Summaries are available on the Tax Court Judgments 2025-2023 page

18 March 2026 – The e@syFile™ Employer version 8.0.1_337 release notes specify the following changes:

• Enhancement made to Bulk Payment function to include bulk payments for ITA88’s.

See more detail in the release notes.

17 March 2026 – The South African Revenue Service (SARS) is fully behind the National Illicit Economy Disruption Programme announced by President Ramaphosa in his SONA address. SARS is committed to eradicating all forms of corruption, collusion, and criminal subversion of customs and tax processes, internally and externally. SARS’s Illicit Economy Strategy prioritises corruption and fraud in government departments.

SARS has been investigating allegations that customs-inspection teams colluded with clearing agents and importers to manipulate physical inspections in exchange for cash bribes. Financial analysis identified under-declared taxable income exceeding R45 million, resulting in income-tax prejudice of about R18 million. To disrupt this scheme, today SARS has executed search and seizure and preservation orders against the SARS officials and related parties to secure evidence and assets. The latest actions taken by SARS relate to six current and former SARS employees and related taxpayers and traders. The persons in question are alleged to have failed to comply with their statutory obligations as taxpayers, by participating in a corrupt scheme that has directly prejudiced all honest taxpayers and traders and the fiscus.

SARS Commissioner Edward Kieswetter described the latest enforcement action as part of concerted efforts to protect the fiscus, secure South Africa’s borders, and enforce compliance without fear, favour or prejudice. “Those who choose to abuse this mandate, whether from within SARS or from outside, have committed a crime and must face the consequences” Mr. Kieswetter said.

SARS places trust in the officials who serve at the frontline of collecting revenue due and protecting legitimate trade. This mandate sustains the state and the services relied upon by the most vulnerable in our society. This responsibility demands conduct beyond reproach and unquestionable integrity. Any deviation from this standard undermines the state and places the organisation into disrepute. This erodes public trust, harms honest taxpayers and traders, and steals from the poor.

SARS is disrupting and dismantling the illicit economy, organised corruption, and fraud linked to customs and tax processes. These crimes damage and displace legitimate economic activities. Economic growth, job creation, and prosperity for all South Africans are at stake. SARS’s enforcement actions align with the organisation’s strategic objective to make compliance easier and noncompliance hard and costly.  To give full effect to the National Illicit Economy Disruption Programme, SARS will work with SAPS and the NPA to yield successful criminal investigations and prosecutions. South Africans can expect more in this regard soon.

Commissioner Kieswetter praised teams involved in the investigation and reiterated that “SARS exists to serve South Africans. Far too many of our employees work diligently, with utmost dedication and integrity, in pursuit of that higher purpose, for their efforts to be undermined by a few who choose to collude with criminals”. The Commissioner stressed that corrupt officials betray public trust and undermine the state. “We cannot tolerate any acts of corruption. This is a red line that no one must cross, and no position inside or outside SARS places anyone above the law”.

“Where evidence points to criminality, SARS will detect and pursue it, disrupt the scheme, and recover what is owed to the fiscus”. He said that SARS will hold all criminally involved individuals accountable, no matter the complexity or time required to do so. “Integrity is not optional at SARS; it is foundational to our mandate”.

Most SARS employees, traders, and taxpayers act honestly and comply with the law. These recent enforcement actions were taken to protect them, preserve fair competition, and ensure that revenue intended for the public good is not siphoned away through corruption.

SARS encourages members of the public and industry to report suspected bribery, fraud, or customs irregularities through established channels.

For further information, contact SARS at [email protected].