What’s New at SARS

29 June 2026 – From 1 July 2026, travellers entering or leaving South Africa must submit their traveller declaration online before they travel, unless they qualify for one of the limited paper-based exceptions. The declaration forms part of the Customs process and helps travellers meet their legal obligation to declare goods, currency and other relevant items in their possession.

For more information, see the FAQs for the Required Online Traveller Declarations from 1 July 2026 webpage.

29 June 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.

29 June 2026 – Filing your tax return can be simple. SARS continues to make it easier for taxpayers through Auto Assessments — helping qualifying taxpayers experience The Power of Done.

What Is an Auto Assessment?

An Auto Assessment is when SARS works out your tax return for you using information already received from:

• Your employer

• Banks

• Medical schemes

• Retirement funds

• Insurers

This means you may not need to complete or submit a tax return yourself — a simpler way to experience The Power of Done.

How Will You Be Notified?

If you are selected for Auto Assessment, SARS will send you an SMS or email between 1 and 12 July 2026.

The message will tell you whether:

• You are due a refund, or

• You need to pay SARS

How to Check if You Will Be Auto-Assessed

You can check your status online by visiting the SARS Online Query System (SOQS) and click “My Auto Assessment Status”. 

Wait for your SMS/email between 1 and 12 July 2026 to confirm you are being auto-assessed before checking and logging into eFiling.

Not Auto-Assessed?

If you do not receive a notification by 12 July 2026, you are not auto-assessed. Prepare to file from 13 July.

You must:

• Complete and submit your Personal Income Tax Return (ITR12).

• Use SARS eFiling or the SARS MobiApp.

• File within the Filing Season deadlines.

What to Do if You Are Auto-Assessed

Step 1: Review your assessment

Log in to:

• SARS eFiling, or

• SARS MobiApp

Check that all your information is correct.

Step 2: If everything is correct

• No further action is required

• No tax return (ITR12) is needed

Step 3: If information is incorrect

• Review all details carefully.

• Add any missing information.

• Submit your updated ITR12 using:

• • SARS eFiling, or

• • SARS MobiApp

Auto Assessment makes filing easier — but you must always review your assessment carefully before taking action, so you can experience The Power of Done with peace of mind.

Keep an eye on the Filing Season webpage and the How does Auto Assessment work webpage.

27 June 2026 – SARS has introduced a Limited Functionality Webpage, referred to as the ‘eFiling Access Lounge’ or ‘Waiting Room’, to support taxpayers during the Auto Assessment period.

During this time, the eFiling platform experiences increased traffic, as many Individual taxpayers log in to check their Auto Assessment status ahead of the official start of Filing Season. To ensure a smoother and more stable experience for all users, the Waiting Room will help reduce pressure on the core eFiling system.

What this means for you:

• Eligible taxpayers can securely view their Auto Assessment results in read-only mode via the Waiting Room.
• This ensures continued access to important information, even during peak periods of high demand.

Who can access this feature

• The Waiting Room is available exclusively to Individual eFiling users during peak Auto Assessment periods.

SARS remains committed to providing reliable and efficient digital services, especially during high-demand times.

For more information visit the Information on the eFiling Access Lounge webpage.

26 June 2026 – Customs and Excise Act, 1964: Publication details for rules amendments notice R.7622, as published in Government Gazette 54900 of 26 June 2026, relating to the electronic South African traveller management system (DAR275) (with effect from 1 July 2026), are now available.

25 June 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:

Thursday, 25 June 2026 from 19h00 to 22h00,

Friday, 26 June 2026 from 18h00 to 22h00.

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

24 June 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:

Wednesday, 24 June 2026 from 22h00 to 01h00 Thursday, 25 June 2026.

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

23 June 2026 – The Commissioner for South African Revenue Service (SARS) Dr Johnstone Makhubu welcomes the unanimous judgment of the Constitutional Court in Lueven Metals (Pty) Ltd v Commissioner for the South African Revenue Service, which confirms SARS’ interpretation of section 11(1)(f) of the Value-Added Tax Act, 1991.

The judgment clarifies that the zero-rating of gold supplied to the South African Reserve Bank, the South African Mint Company (Proprietary) Limited, or a registered bank applies only where the gold is supplied in one of the prescribed forms and has not undergone any manufacturing process other than refining or the manufacture or production of those prescribed forms.

The court confirmed that the zero-rating of gold under section 11(1)(f) does not apply to second-hand or recycled gold that has already undergone prior manufacturing. This ruling provides clear legal guidance, puts an end to aggressive VAT interpretations, and reinforces SARS’ commitment to enforcing tax law in a principled manner. This judgement aims to protect the tax base and safeguard revenue for the benefit of all South Africans.

SARS Commissioner Dr Johnstone Makhubu said: “This judgment reaffirms a foundational principle of our constitutional democracy: that legislation must be applied as written, consistently, and fairly. The Constitutional Court has provided unequivocal clarity, and that certainty benefits vendors, financial institutions, the precious metal industry regarding the VAT treatment of gold supplied under section 11(1)(f).”

The matter arose from a dispute concerning the VAT treatment of refined gold supplied to prescribed purchasers such as registered banks. Lueven Metals, a buyer and refiner of second-hand gold, treated its sales of refined gold bars to a commercial bank as zero-rated, despite the gold originating from previously manufactured sources, such as scrap jewellery. Following an audit, SARS determined that these supplies did not qualify for zero-rating under the VAT Act. The High Court upheld SARS’ interpretation, and the Constitutional Court has now conclusively confirmed that position, dismissing the appeal with costs.

In its unanimous judgment, the Constitutional Court held that section 11(1)(f) sets out three cumulative requirements for zero rating: the supply must be to a prescribed purchaser; the gold must be supplied in one of the prescribed forms; and critically, the gold must not have undergone any manufacturing process other than refining or manufacturing into those prescribed forms. Gold that has previously been manufactured into non prescribed forms, such as jewellery or other fabricated items, falls outside the scope of the zero rating. The Court found that SARS’ interpretation gives proper meaning to the statutory text and avoids rendering key provisions redundant.

The Court was clear in its reasoning, stating: “While refining does eradicate the recycled gold’s previous form, it does not alter the fact that such gold previously underwent a disqualifying manufacturing process. Thus, on a purely textual reading, Lueven’s supply of recycled gold cannot benefit from zero-rating.”

Commissioner Makhubu states that this judgment provides long-awaited clarity for gold, refining, and banking sectors by confirming that recycled or second-hand gold remains subject to VAT at the standard rate, supporting compliant businesses and fair competition.

“Voluntary compliance is built on trust, and trust depends on certainty. This ruling removes ambiguity as it reinforces that when taxpayers know precisely where the law stands, they can comply with confidence,” said Commissioner Makhubu, adding that the judgment also aligns directly with SARS’ strategic intent of promoting voluntary compliance. This also helps to protect the tax base while ensuring that all revenue due to the State is collected.

“Fair tax administration means that no taxpayer gains an unintended advantage at the expense of others. This outcome ensures that compliant businesses are not undercut by aggressive practices that erode fairness and distort competition. As SARS, we have a constitutional and statutory responsibility to protect the revenue base for the benefit of all South Africans. Every rand improperly lost through misinterpretation or non-compliance is a rand unavailable for schools, healthcare, infrastructure and social protection. “

Commissioner Makhubu reiterated that SARS will continue to use all lawful tools available to it to promote compliance. “SARS respect the right of taxpayers to exercise their constitutionally enshrined right to litigate where they feel aggrieved. It is also equally important that the litigation route be followed by allowing the parties to a dispute to find clarity and certainty from the Court in areas where there are interpretive challenges, and this judgment represents such an opportunity.”

For further information, please contact [email protected].

END

23 June 2026 – The Eastern Cape mobile tax unit schedules for August 2026 are now available.

23 June 2026 – Value-Added Tax Act, 1991

• Lueven Metals (Pty) Ltd v CSARS (CCT 320/23) [2026] ZACC 24 (23 June 2026)

Value-Added Tax Act 89 of 1991 — section 11(1)(f) — statutory interpretation — VAT consequences of the supply of gold

22 June 2026 – Some taxpayers may have received a notification on eFiling about a historical income-tax assessment. If you received such a notice, you do not need to do anything. The notification relates to a past tax period and does not affect your 2026 tax return or the current filing season. The notice was generated as part of a data synchronisation process. If your tax return for the relevant period had already been submitted and processed, you can ignore the notification.

22 June 2026 – The June 2026 edition of Connect features key updates and practical guidance for taxpayers, employers, and practitioners to support compliance and improve service delivery. This issue covers Global Minimum Tax requirements, Filing Season 2026 changes, updates to the PAYE Employer Reconciliation BRS, improvements to the AA88 Employer Guide, a webinar recording on EMP501 submissions, updates to the Tax Directive functionality on eFiling, and the importance of confirming contact details on eFiling. It also highlights taxpayer protection and awareness initiatives, including the latest scam alert on “Tax Settlement Notification” and a new step-by-step video on how to report unprofessional conduct, reflecting SARS’s commitment to making compliance simpler, safer, and more secure for all.

22 June 2026 – In the June 2026 edition we feature key updates and practical guidance for taxpayers, employers, and practitioners to support compliance and improve service delivery. This issue covers Global Minimum Tax requirements, Tax Practitioner Modernisation Phase 1, Filing Season 2026 changes, updates to the PAYE Employer Reconciliation BRS, improvements to the AA88 Employer Guide, a webinar recording on EMP501 submissions, updates to the Tax Directive functionality on eFiling, and the importance of confirming contact details on eFiling. It also highlights taxpayer protection and awareness initiatives, including the latest scam alert on “Tax Settlement Notification” and a new step-by-step video on how to report unprofessional conduct, reflecting SARS’s commitment to making compliance simpler, safer, and more secure for all.

22 June 2026 – Filing season for individual taxpayers is approaching. In the June issue we take a look at Income Tax return filing dates, the Auto Assessment process and how to prepare to file accurately and on time.

22 June 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.

19 June 2026 – The South African Revenue Service (SARS) will mark International Small, Medium and Micro Enterprises (SMME) Day with a focused national programme aimed at strengthening support to small businesses, recognising their role in economic growth and tax compliance.

As part of the initiative, SARS will host flagship events from 23 to 26 June in the Eastern and Western Cape, while rolling out a dedicated SMME Support Week from 22 to 26 June across all provinces. During this period, SARS will provide on-site assistance to SMMEs, including support with tax registration, compliance obligations, and the use of digital platforms designed to make compliance easier and more accessible.

SMMEs are at the centre of South Africa’s economic recovery and growth. SARS recognises their contribution not only to job creation but also to sustaining the country’s revenue base. SARS’ role is to provide clarity and certainty as well as make it easier for small businesses to meet their obligations and participate fully in the economy. Through the modernisation programme, SARS is building a smarter, more accessible tax system which includes digital platforms and on-the-ground support that reduce the cost and complexity of compliance. The SMME Support Week is a practical expression of that commitment.

SARS will take its services to the doorsteps of taxpayers stating that the campaign will also extend targeted education programmes to other SMME sectors, with a focus on improving understanding of tax obligations and promoting confidence in the tax system. SARS Commissioner Dr Makhubu said “We are bringing SARS services directly to communities across the country with focused support in the Eastern and Western Cape, alongside activities in all provinces. SARS encourages all SMMEs to take advantage of this opportunity to engage directly with SARS officials, access support services, and ensure that they are compliant with their tax obligations. ”

SARS International SMME Day – Main Events

SARS will host a series of engagements across provinces to commemorate International SMME Day, aimed at supporting small businesses with tax education and compliance guidance.

Event Schedule:

• Western Cape

Date: Tuesday, 22 June 2026
Time: 09:00 – 13:00
Venue: Avondale Hall, Atlantis

Date: Tuesday, 23 June 2026
Time: 09:00 – 15:00
Venue: Parow Minor Hall, Glenlily

• Eastern Cape

Gqeberha)
Date: Thursday, 25 June 2026
Time: 09:00 – 15:00
Venue: SARS Building (Corner of St Mary’s Terrace and John Kani)

• Queenstown
  Date: Thursday, 25 June 2026
  Time: 09:00 – 15:00
  Venue: Tobi Kula Indoor Sports Centre

Media enquiries may be directed to [email protected].

END

19 June 2026 – Customs and Excise Act, 1964: The rules amendments notice issued under sections 15 and 120, and scheduled for publication in the Government Gazette, relates to the Electronic South African traveller management system (DAR275).

Publication details will be made available later.

19 June 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, 19 June 2026 from 18h00 to 22h00,

Saturday, 20 June 2026 from 14h00 to 20h30.

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

19 June 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notices R7605 and R7606, as published in Government Gazette 54854 of 19 June 2026, are now available.