What’s New at SARS

4 December 2025 – 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, 06 December 2025 from 04h00 to 10h00, and
• Saturday, 06 December 2025 from 22h00 to 03h30 on Sunday 07 December 2025.

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

4 December 2025 – The Prohibited and Restricted Imports and Exports list has been updated.

• Tariff code 9018.50 does not need a letter of Authority from NRCS.

4 December 2025 – The South African Revenue Service (SARS) is preparing to implement enhancements to the Tax Directives process as indicated in the IBIR-006 Tax Directives Interface Specification Version 6.901. We recommend that you review IBIR-006 before proceeding with testing.

Trade testing dates will be communicated once confirmed. Software implementation is planned for April 2026.

4 December 2025 – Joint Statement by Belgium, Brazil, Chile, Costa Rica, Finland, France, Germany, Greece, Iceland, Ireland, Italy, Korea, Lithuania, Malta, New Zealand, Norway, Peru, Portugal, Romania, Slovenia, South Africa, Spain, Sweden and the United Kingdom; and the United Kingdom’s Overseas Territory of Gibraltar.

In recent years, tax policy developments have greatly enhanced cross-border exchanges of tax information and international cooperation between tax administrations, combating offshore tax non-compliance and tax secrecy on financial accounts. This includes delivering transparency through automatic exchange of financial assets (through the Common Reporting Standard) and crypto-assets (through the Crypto-Asset Reporting Framework).

Despite these significant advances in automatic exchange of information, there is not yet a mechanism for jurisdictions to exchange information on non-financial assets, especially immovable property.

Recognising that ownership and transactions involving immovable property often have cross-border elements, we acknowledge the need for improved mechanisms to ensure that tax authorities have access to relevant information on immovable property assets held and income derived therefrom abroad to enforce tax laws effectively. We therefore welcome the new Multilateral Competent Authority Agreement on Automatic Exchange of Readily Available Information on Immovable Property (IPI MCAA) between tax authorities developed by the OECD.

The broad adoption of the IPI MCAA is an important step towards delivering tax transparency on non-financial assets. It will strengthen our ability to monitor and enforce tax compliance, and to combat tax evasion, which undermines public revenues and unfairly shifts the tax burden onto compliant taxpayers.

We aim to join the IPI MCAA by 2029 or 2030, subject to domestic procedures as applicable.

We also encourage other jurisdictions to join this initiative in the collective effort to promote transparency, fairness and efficiency in global taxation.

3 December 2025 – Tax Administration Act, 2011

• Draft Notice – Incidences of non-compliance by a person in terms of section 210(2) of the Tax Administration Act, 2011 (Act No. 28 of 2011) that are subject to a fixed amount penalty in accordance with section 210 and 211 of the Act

Due date for comment: 28 January 2026

3 December 2025 – Income Tax Act, 1962, and Tax Administration Act, 2011

• Ntayiya v South African Revenue Service (848/2023) [2025] ZASCA 183 (1 December 2025)

Tax law – Income Tax Act 58 of 1962 – Tax Administration Act 28 of 2011 – assessments of taxpayer – whether submission of nil returns by taxpayer triggers imposition of penalties under s 222 of the Tax Administration Act – whether penalties justified in the circumstances.

2 December 2025 – The e@syFile™ Employer version 8.0.1_330 release notes specify the following changes:

• • Enhancements were made to the AA88 import file to assist large entities.

See more detail in the release notes.

1 December 2025 – National Legislation

• Final Response Document – 2024 Draft Revenue Laws Amendment Bill, 2024 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2024 Draft Taxation Laws Amendment Bill, 2024 Draft Tax Administration Laws Amendment Bill, Draft Global Minimum Tax Bill, and Draft Global Minimum Tax Administration Bill – January 2025

29 November 2025 – The South African Revenue Service (SARS) notes the inaccurate article published on News24 titled “East London airport down to one day’s jet fuel amid SARS licensing crisis”. The article, viewed objectively, seeks to apportion blame to SARS for delays in licensing jet fuel storage facilities in Durban and East London.

There is no licensing crisis at SARS. On 14 October 2024, SARS Commissioner Edward Kieswetter, in an effort to avert fuel shortages at all airports, granted special permission for the importation of aviation and illuminating kerosene from 21 October 2024 until 20 October 2025. The special permission was granted to address the shift in the fuel industry, in which the country has now become an importer of aviation and illuminating kerosene, as local manufacturing has declined significantly.

After the above undertaking and almost one year later, only three entities applied for fuel storage licensing. In the middle of this year, this dispensation was further extended to ensure the security of supply is not interrupted. Again, only the three original licensees renewed their licenses.

While SARS is doing its best to ensure the security of aviation and the supply of illuminating kerosene, it is also monitoring the situation to address non-compliance in the industry, as empowered by the Customs and Excise Act. In early November 2025, SARS stopped imports into unlicensed facilities. The importers were assisted in licensing the facility. On 19 November 2025, a major importer submitted a licensing application for the tanks it used to store imported aviation and illuminating kerosene. This license was expedited and was issued on 27 November 2025

As things stand, the facility in East London has applied for a license to import aviation and illuminating kerosene but has not delicensed its previous license for the same facility, in line with the law. SARS is currently assisting this entity to expedite the process, in line with our commitment to ensuring the security of supply. As it relates to the Burgan Terminal in Cape Town, the matter of a detained jet fuel was resolved, and the jet fuel was released on Tuesday, 25 November 2025. The importer is now applying for the facility’s licensing.

SARS is enjoined by law to stamp out non-compliance with the regulations governing the storage and handling of fuel, and to ensure the strict observance of licensing requirements without undermining the security of the supply of aviation and illuminating kerosene. While the statement attributed to the industry association supports SARS’ mandate, their remarks suggest an expectation that compliance should be secondary to the security of fuel supply.

SARS recognises the vital role of the fuel industry in supplying aviation and illuminating kerosene to all major airports, and, in this regard, SARS appreciates the importance of fuel availability during this peak travel season. However, compliance with customs and excise regulations in those operations is critical to ensure lawful operation. SARS operates with a strict zero-tolerance policy towards non-compliance, as any deviation threatens the very core of its mandate, including its work of levelling the playing field. Importantly, non-compliance also threatens the fuel supply chain and can have profound implications for public safety and the economy.

SARS would like to remind once again the fuel industry involved in the management, storage, importation and distribution of aviation kerosene to note and ensure compliance with the following:

1. Prohibition of movement of levy goods: Imported aviation kerosene must be stored exclusively in licensed Special Storage Facilities (SOS), with adherence to legislative guidelines for movement.
2. Registration and compliance: All entities involved in managing and distributing aviation kerosene must ensure they are appropriately registered with SARS, which is crucial for maintaining compliance and accurate record-keeping.
3. Separation of accounting: Clients must account separately for imported and locally manufactured aviation kerosene to facilitate compliance.
4. Pipeline intermixtures: Accurate documentation of any intermixtures in pipelines is required, with clients responsible for necessary amendments to declarations.

SARS Commissioner Mr. Edward Kieswetter said: “SARS remains committed to transparent communication and expeditious handling of compliance matters while ensuring the integrity of our processes. I encourage all stakeholders in the fuel industry to work closely with SARS to obviate any unnecessary challenges and to ensure that any movement of fuel is dealt with in line with all relevant regulations, including the Customs and Excise Act 91 of 1964”.

For further information, contact [email protected].

28 November 2025 – National Legislation: The following regulations have been promulgated:

Effective 1 March 2026

• Regulations for purposes of paragraph (c) of the definition of “international tax standard” in section 1 of the Tax Administration Act, 2011, promulgated under section 257 of the Act, specifying the changes to the OECD Crypto-Asset Reporting Framework International Standard for the Exchange of Tax-Related Information between Countries
• Regulations for purposes of paragraph (a) of the definition of “international tax standard” in section 1 of the Tax Administration Act, 2011, promulgated under section 257 of the Act, specifying the changes to the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters

28 November 2025 – South Africa recorded a preliminary trade balance surplus of R15.6 billion in October 2025. This surplus was attributable to exports of R192.2 billion and imports of R176.6 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN).

See the full Media Release here.

Or visit the Trade Statistics webpage.

27 November 2025 – 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, 29 November 2025 from 22h00 to Sunday, 30 November 02h00.
Sunday, 30 November 2025 from 14h00 to 19h00.

During this time, you may experience intermittent service interruption on our eFiling, Tax and Customs Digital Platforms.
Arrival and exit management functions will be available at land border posts for declarations and manifests.
Stakeholders are therefore urged to submit all Goods Declarations (bills of entry) and Road Manifest, especially those deemed priority, by Saturday, 29 November @ 20h00 and on Sunday, 30 November 2025 @ 10h00 and plan land-based cargo movements accordingly to avoid any delays.

27 November 2025 – Mossel Bay SARS Customs is moving on 28 November 2025 and will open on 1 December 2025 at their new location:

Unit 3 (first floor)
Block A
13 Bally Crescent
Voorbaai
Mossel Bay

26 November 2025 – Tax Administration Act, 2011

• Inhlakanipho Consultants (Pty) Ltd v CSARS (A333/2024) [2025] ZAGPPHC 1210 (25 November 2025)

Tax Administration Act 28 of 2011 – Parties bound by agreement entered into lawfully – agreement represented the final agreed position between the parties – intention of the parties can be ascertained from the agreement – intention was a settlement of the appellant’s liabilities of the specified periods – confidence in agreements entered with SARS and its abiding with the terms of those agreements is paramount – appeal upheld.

26 November 2025 – Income Tax Act, 1962

• Draft Interpretation Note – Loan, advance, or credit granted to a trust by a connected natural person

Due date for comment: 16 January 2026

26 November 2025 – Publication of the following Binding Private Rulings:

• Binding Private Ruling 422 – Lump sum from a foreign fund
• Binding Private Ruling 421 – Withdrawal from a superannuation fund situated outside South Africa

26 November 2025 – The Prohibited and Restricted Imports and Exports list has been updated.

• Tariff code 4909 is exempt from ITAC import permit control.

26 November 2025 – If you want to lodge a dispute or objection on eFiling, follow the easy steps in our new step-by-step video ‘How to lodge a dispute on eFiling’.

Click here for a complete list of our step-by-step videos.

25 November 2025 – Taxpayers are now able to register for Turnover Tax online through the SARS Online Query System (SOQS).

For more information, see TT-GEN-01-G01 – Administration of Turnover Tax – External Guide.

24 November 2025 — The South African Revenue Service (SARS) has formally launched the Large Business Forum (Forum), bringing together some of the country’s key taxpayers from various sectors. The entire Large & International Business Segment (L&IB) collectively contributed R600 billion in the 2024-2025 financial year. This Forum represents the first of many that will be held across all Large Business taxpayers and forms part of an extension of our enhanced service engagement.

The Forum is part of SARS’ strategic intent to foster voluntary compliance and strengthen the relationship with South Africa’s largest corporate taxpayers. By establishing this platform, SARS aligns with international best practice, prioritising proactive engagement and collaboration with major corporations.

SARS’ approach centres on clarity, certainty, and simplicity. The organisation works closely with large businesses to make compliance straightforward, while managing risk and tackling non-compliance.

Through the process of segmentation, SARS provides a differentiated and customised service offering that responds to the unique needs of these taxpayers. The nature of engagement also takes into account the unique compliance risks of a particular sector. It also provides similar superior service to other categories of taxpayers where there are similar circumstances.

At the core of SARS’ engagement with large businesses is cooperation. SARS works side by side with these companies, following a relationship model, to ensure clear lines of communication and swift resolution of issues through a Relationship Executive. By establishing predictable points of contact, SARS enables businesses in this fast-changing digital environment the opportunity to address concerns quickly and efficiently. Given the complexity of corporate tax matters, SARS works closely with these corporations and their tax advisers to simplify and find solutions to tax related challenges. This collaboration deepens understanding, builds trust, and strengthens the partnership between SARS, businesses, and their advisers.

Ms Natasha Singh L&IB Head spoke of a triangle that anchors the relationship with large business, which comprises of citizens, clients and colleagues. She said the “dynamic interaction between these three key role players all converges, to foster voluntary compliance that helps to build a capable state for the benefit of citizens, while responding expeditiously to the needs of business and supported by an agile diverse and engaged workforce”.

This commitment to partnership is captured succinctly by SARS Commissioner Edward Kieswetter, who said: “True tax compliance is not necessarily enforced but regarded within the understanding that the fiscal resources that tax provides facilitate economic enablement and social services – in particular to the most vulnerable. Compliance is voluntary when earned through mutual trust, professionalism, ethical engagement, and genuine partnership.”

By working together with our largest contributors and their advisers, we build a tax system that is not only robust, but also fair and responsive to the needs of our nation”. He added that this philosophy guides SARS’s approach, which puts cooperation, open communication, and mutual respect at the heart of its relationship with large businesses and their advisers.

The Large Business Forum aims to:

• Enable the sharing of perspectives and challenges through sector-focused forums;
• Help the LB&I gain deeper insights into the economic, commercial and global pressures affecting large businesses;
• Assess the effectiveness and efficiency of the LB&I service offering;
• Share SARS concerns regarding compliance risks, aggressive tax planning and illicit activities;
• Provide thought leadership on practical implications of tax reforms; and
• Strengthen relationships between SARS and large businesses.

“Simply, the Forum creates a space where SARS and leading taxpayers can solve challenges together, share insights, and drive innovation. This partnership enhances the integrity of our tax system, supports business growth, and contributes to South Africa’s fiscal stability for the benefit of all stakeholders” said Mr. Kieswetter.

The Forum will have terms of reference and will take a decision on the frequency of meetings and how the business of the Forum will be conducted.

For further information, please contact [email protected].