What’s New at SARS

23 January 2026 – Customs and Excise Act, 1964: Publication details for tariffs amendments notices R7018, and R7019, as published in Government Gazette 53984 of 23 January 2026, are now available.

22 January 2026 – Customs and Excise Act, 1964: The tariffs amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments:

With effect from 23 January 2026 up to and including 22 July 2026

• Imposition of provisional payments in relation to anti-dumping duties against the alleged dumping of 3 mm, 4 mm, 5 mm and 6mm clear float glass classifiable under tariff subheadings 7005.29.17, 7005.29.23, 7005.29.25, and 7005.29.35, originating in or imported from Tanzania (ITAC Report No. 762)

With effect from 23 January 2026

• Amendment to Part 1 of Schedule No. 1, by the deletion of tariff subheadings 0307.39.20, 0307.39.30, and 0307.39.40 and the insertion of tariff subheadings 0307.32.20, 0307.32.30, and 0307.32.40, in order to provide for frozen mussels

Publication details will be made available later

22 January 2026 – Income Tax Act, 1962: Updated Tables of Interest Rates

• Table 1 – Interest rates on outstanding taxes and interest rates payable on certain refunds of tax
• Table 2 – Interest rates payable on credit amounts

22 January 2026 – To facilitate the upcoming system changes, SARS will be making enhancements to the Tax Directives process. The changes are detailed in IBIR-006 Tax Directives Interface Specification Version 6.901. Trade testing will commence on 09 February 2026 and run till 12 March 2026.

Please follow these steps to submit test files:

Step 1: Before testing can commence, you will need to email 10 taxpayer reference numbers to [email protected] to ensure the numbers are active. In the email subject line, use “Tax reference numbers for Trade Testing”. A maximum of 10 taxpayer reference numbers will be allowed.

Step 2: You will be notified via the same email address to confirm when testing may commence.

For trade testing queries, please email [email protected]. 

21 January 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, 23 January 2026 from 18h00 to 23h59 and

Saturday, 24 January 2026 from 20h00 to 23h59 and

Sunday, 25 January 2026 from 04h00 to 07h00

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

Responses (CUSRES messages) to transactions submitted during this time may be delayed, however, arrival and exit management functions will be 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, 23 January 2026 @ 17h00.

21 January 2026 – SARS invites you to participate in an informative webinar on the Voluntary Disclosure Programme (VDP). This session is part of SARS’s ongoing commitment to providing clarity on tax obligations and supporting voluntary compliance.

What You Will Gain:

• Legislative Insights: Understand the legislation governing the VDP, including qualifying criteria and the application process.
• Benefits of Disclosure: Learn about the advantages of voluntary disclosure, such as increased certainty and potential relief from penalties.
• Application Guidance: Receive step-by-step instructions on submitting a high-quality VDP application using eFiling, completing the VDP01 form and discovering where to access official resources.
• Interactive Q&A: Post questions to address common challenges, including “non-voluntary” triggers, similar defaults, and full and complete requirements based on our observations and feedback from previous professional body engagements.

Webinar Details:

• Theme: Let’s work together to regularise your tax matters – SARS is here to guide you every step of the way.
• Date: Monday, 2 February 2026
• Time: 10:00 – 12:00
• Platforms: Zoom and YouTube

How to Register:

• Register in advance via Zoom: https://sars-gov-za.zoom.us/webinar/register/WN_FkgcsDeATpOCcwbXquuLIg
  • Meeting ID: 969 1545 2907
  • Passcode: 533752
• Or join us live on YouTube: https://youtube.com/live/AxabPNTW1Yk?feature=share

Upon registration, you will receive a confirmation email with instructions on how to access the webinar.

We look forward to your participation as we work together to promote voluntary tax compliance.

20 January 2026 – 13th Deferment payment at the end of the 2025/2026 financial year

This letter serves as a reminder to all Customs deferment account holders
to kindly adhere to the 13th deferment payment requirements, which becomes due by end of the financial year, 31 March 2026.

For more information see the letter to the external stakeholders.

16 January 2026 – Customs and Excise Act, 1964

• Draft amendments to rules under sections 40, 41 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: 30 January 2026

16 January 2026 – Turnover Tax

• Frequently Asked Questions: Turnover Tax

16 January 2026 – Turnover Tax

• Tax Guide for Micro Businesses (Issue 3)

13 January 2026 – In January 2026 issue we look at key Tax deadlines for Trust and Provisional Taxpayers.

13 January 2026 – Income Tax Act, 1962

• Interpretation Note 143 – Income tax exemption: Registered political party

12 January 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:

Saturday, 17 January 2026 from 22h00 to Sunday, 18 January 2026 02h00.

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

Responses (CUSRES messages) to transactions submitted during this time will be delayed, however, arrival and exit management functions will be 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 Saturday, 17 January 2026 @ 20h00.

9 January 2026 – Value-Added Tax Act, 1991

• VAT Ruling (VR) 014 – Apportionment

5 January 2026 – National Legislation

• Revenue Laws Amendment Act 6 of 2025

Promulgated on 24 December 2025

31 December 2025 – South Africa recorded a preliminary trade balance surplus of R37.7 billion in November 2025. This surplus was attributable to exports of R188.0 billion and imports of R150.3 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN).

See the full Media Release here.

Or visit the Trade Statistics webpage.

30 December 2025 – Income Tax Act, 1962

• Interpretation Note 91 (Issue 3) – Concession or compromise of a debt