What’s New at SARS

21 September 2026 – SARS has improved its Global Minimum Tax (GMT) administration to help affected Multinational Enterprise (MNE) Groups meet their obligations under the Global Anti-Base Erosion (GloBE) Rules.

These improvements form part of South Africa’s commitment to international tax transparency, tax certainty, and cooperation between tax jurisdictions. The enhanced environment supports the exchange of information between participating jurisdictions; local administration of foreign submissions; payment processing; assessment administration; refunds; compliance management; and taxpayer support.

What Is Changing?

GMT administration is expanding beyond registration and filing to support the full compliance journey of affected MNE Groups.

International Information Sharing

GMT is an international tax framework that relies on participating jurisdictions sharing information about affected MNE Groups.

SARS can now receive GMT information submitted in foreign jurisdictions and exchange information with participating tax administrations through established international exchange processes. This supports the validation of information, compliance, and the consistent application of GMT obligations across jurisdictions.

GMT03 Declarations

SARS has introduced the GMT03 declaration process for circumstances where GMT information is submitted by a foreign entity filing on behalf of a South African entity.

If information has already been submitted in another jurisdiction and subsequently exchanged with SARS, a South African entity may still be required to submit a GMT03 declaration to meet local administration and payment requirements.

GMT03 allows to SARS:

• Recognise information received through international information-exchange processes.
• Generate a South African GMT Payment Reference Number (PRN).
• Administer local liabilities where applicable.
• Support payment processing and taxpayer correspondence.
• Validate information received from different sources.

Payment Administration

The updated GMT administration process introduces payment-administration capabilities linked to GMT PRNs. Where payment is required, taxpayers must use the correct GMT PRN to ensure accurate payment allocation and processing. The process also supports payment validation and administration linked to GMT obligations.

Assessments and Compliance Administration 

The enhanced Global Minimum Tax environment introduces capabilities that support:

• Revised assessments
• Estimated assessments
• Assessment notices
• Validation outcome correspondence
• Requests for correction and discrepancy-management processes

When information submitted by a taxpayer differs from information received through international exchange mechanisms, SARS may issue notices or request correction before the matter can be finalised.

Administrative Penalties

Administrative penalties now form part of the GMT compliance framework. These processes support the administration of penalties for non-compliance with filing and notification obligations. The GMT compliance framework also supports recurring penalties where applicable, as well as established processes relating to penalty review, remission, and dispute management.

Refund Administration 

Refund administration applies where credits arise and taxpayers request a refund. Refund requests remain subject to applicable validation, verification, and authorisation before payment can be made.

What Affected MNE Groups Need to Do

Affected MNE Groups should take the following actions:

1. Review Your GMT Obligations

Determine whether your group falls within the scope of GMT and whether obligations are being fulfilled through local filing, foreign filing, or a combination of both.

2. Understand Whether GMT03 Applies to your Organisation

If a foreign filing entity submits GMT information on behalf of a South African entity, determine whether a GMT03 declaration is required to support South African administration and payment obligations.

3. Coordinate Internal GMT Matters Effectively

Local entities should maintain regular communication with nominated filing entities to understand and manage submissions, exchanged information, and payment obligations.

4. Monitor SARS Correspondence

Taxpayers should carefully review and respond to:

• Acknowledgement letters
• Validation outcome letters
• Notices of assessment
• Requests for correction
• Penalty notices
• Other GMT correspondence issued by SARS

5. Use The Correct Payment Reference Number (PRN)

When payment is required, taxpayers must use the correct GMT PRN to avoid payment-allocation problems and delays in processing.

6. Meet Filing, Notification, and Payment Obligations

Affected taxpayers should meet all filing, notification, and payment obligations within the applicable timeframes and should answer correspondence received from SARS promptly to avoid administrative penalties.

What to Expect Next
SARS is committed to supporting taxpayers throughout the implementation of these requirements. Additional guidance, including detailed instructions and technical specifications, will be released to further support taxpayers and provide clarity on the practical application of the requirements.

Affected stakeholders are encouraged to consult the GMT landing page for approved guidance and frequently asked questions.

SARS looks forward to partnering with stakeholders to facilitate a smooth implementation and encourage consistent compliance among all affected taxpayers.

GMT related enquiries are managed via: [email protected]

21 September 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.

See the latest Customs Weekly List of Unentered Goods here.

21 September 2026 –  The Employer Interim Reconciliation submission period opens on 21 September 2026 and closes on 31 October 2026. During this period, employers must reconcile their declarations for the period 1 March 2026 to 31 August 2026 and submit their EMP501 declarations through eFiling or e@syFile™ Employer.

Employers are encouraged to prepare early by:

• Ensuring payroll and employee information is accurate and up to date.
• Confirming that all employees have valid Income Tax reference numbers.
• Downloading and using the latest e@syFile™ Employer version once it is released.
• Reviewing the latest PAYE Employer Reconciliation Business Requirements Specification (BRS).

Submitting accurate declarations on time lets employers avoid penalties, interest, and unnecessary administrative work. After submitting an EMP501 declaration, employers should also check their submission status and PAYE Dashboard to confirm that the reconciliation was successfully processed.

Don’t just submit. Confirm. Activate the Power of DONE.

The following enhancements have been implemented for the interim PAYE Filing Season:

• New source codes have been added;
• Changes to field types and validations;
• Enhancements to EMP201 Return;
• Enhancements to EMP501 Reconciliation;
• Revised declaration function;
• New rules for e@syFile software;
• Enhancements to SARS letters and forms.

New source codes have been added:

• 3061 – Additional Id Number;
• 3067 – Expired Asylum Seeker Permit Number;
• 3071 – Expired passport number;
• 3076 – Expired passport country of issue;
• 3081 – Country of Birth.

Changes to field types and validations:

• Source codes 3622/3672 – Long Service Cash Award;
• Source code 3696 – Gross non-taxable income;
• Source code 3699 – Gross employment income (taxable);
• Source code 3835/3885 – Long Service Award;
• Source code 3922 – Compensation in respect of death during employment;
• Source code 4118 – The sum of the ETI amounts calculated;
• Source code 4150 – Reason code for IT3(a) certificate;
• Source code 4588 – The total amount repaid by the employee in the tax year for a s11(nA) recoupment.

Enhancements to EMP201 Return

• Systematically initiate a pre-population when the user tries to submit a saved EMP201 return after 30 days to update the return with the latest information.

Enhancements to EMP501 Reconciliation

• A reconciliation received acknowledgement will be sent to the submitting channel.
• eFiling and e@syFile will update the status of the reconciliation to indicate to the user that the reconciliation has been received and is being processed.
• Employment Taxes Validation (ETV) can now check the tax directive status.
• The employer will be requested to complete a satisfaction survey after submitting an EMP501 reconciliation.

Revised Declaration Function

• All text boxes on the “Additional info” tab will be enhanced to be spellchecked.
• A revised declaration for Employment Tax Incentive (ETI) will be sent for an internal review.

New rules for e@syFile software

• The rules for the e@syFile password will be aligned with the rules for eFiling.
• The requirement for re-authentication will be revised.

Enhancements to SARS letters and forms

• All letters and forms will be enhanced to align with the new PDF generated service.

e@syFile Release Notes:

• See the updated Release Notes here.
• The update from version 8.0.1 to 8.0.2 requires a full uninstall and reinstall from the eFiling website.
• New button added to the PAYE Dashboard that links to the e@syFile Technical FAQ’s.
• New ITReg indicator added to Employee Admin for additional information to be captured.
• New button added on the Reconciliation page that allows users to log a ‘Pending Submission’ query
• Directly from the application.
• New option added to the Reconciliation Status Dashboard Action tab to allow users to generate an EMP601.
• New tab System Info added to Utilities menu.

For more information, see the e@syFile FAQs.

The updated guides are:

• • PAYE-AE-06-G06 – Guide for Codes Applicable to Employees Tax Certificates 2027 – External Guide
  • PAYE-AE-06-G07 – Guide for Validation Rules Applicable to Reconciliation Declarations 2027 – External Guide
  • PAYE-AE-06-G08 – Guide for Completion and Submission of Employees Tax Certificates 2027 – External Guide
  • EMP-GEN-02-G01 – A Guide to the Employer Reconciliation Process – External Guide
  • PAYE-easyFileG01 – e@syfile™TC Employer Guide – External Guide

Also see the Employers Infographic.

18 September 2026 – The 2026 Trust Filing Season opens on 19 September 2026. Trustees and representative taxpayers should ensure that the trust is registered for income tax; the trust registered details are correct; and all financial records and supporting documents are ready before completing the Income Tax Returns for Trusts (ITR12T). Trustees remain accountable for the trust’s tax compliance, even when assisted by a tax practitioner. Prepare early, verify all information, and submit an accurate ITR12T through SARS eFiling by 22 January 2027.

Several legislative, form, and process changes have been introduced for the Trust Filing Season 2026, including but not limited to the following:

Enhanced Taxpayer Experience

• An automated SMS to remind taxpayers to file on time and pay outstanding debt;
• A satisfaction survey is included as part of the Trust Income Tax Return (ITR12T);
• The taxpayer is now able to amend the Masters Reference Number from the ITR12T;
• Newly enabled continuous saving of the ITR12T return.

Legislative Requirements

• The information on the “Income Vested Containers” will now be pre-populated with the IT3(t) information on the ITR12T as well as the Personal Income Tax Return (ITR12) and the Company Income Tax Return (ITR14).
• The beneficiary schedules of the ITR12T will also be pre-populated with the information from the IT3(t).
• A new container to determine the impact and analyse the utilisation of the loss limitation per section 25B(4) to (6) of the Income Tax Act No. 58 of 1962 is included on the ITR12T.
• The Return Control Table (RCT) is now aligned to indicate that all trusts are required to file returns.
• The questions in relation to the “Beneficial Ownership” container have been enhanced to also cater for founders that are legal entities.
• The “Beneficial Ownership” container has been made optional for Collective Investment Schemes (CIS) trusts.
• The email address of the tax practitioner is now a compulsory field.

See the updated Guides:

• Step by Step Guide to Complete your Trust Return via eFiling
• Comprehensive Guide to the Income Tax Return for Trusts

For more information, see the Trusts webpage and FAQs for Trusts.

18 September 2026 – SARS developed FAQs to answer common questions about SARS’s proposed VAT modernisation. It explains the Digital VAT Model, how implementation may work, and what different business segments may need to consider. It should be read together with the Consultation Paper.

18 September 2026 – With effect from 1 January 2026, supplies made by schools registered under the South African Schools Act, 1996 are exempt from VAT, except to the extent that a school carries on approved welfare activities as a welfare organisation. As a result, affected schools no longer qualify to remain registered as VAT vendors and must apply for cancellation of their VAT registration.

SARS will issue letters to schools to notify them of the legislative change and outline the required actions, supporting documents and submission channel.

Required Actions by Schools

• Affected schools must complete the VAT123e application for cancellation of registration.
• The reason for cancellation under Section A must be indicated as: “All enterprise activities have ceased on 31 December 2025”.
• The total net value of business assets held as at 31 December 2025 must be completed under Section B.
• The completed VAT123e must be emailed to [email protected] with the subject line: “VAT deregistration – Schools”.
• Where a school requires a deferment or instalment arrangement for exit VAT, a written application/payment arrangement request must also be submitted.

For more information see:

• FAQs for operational matters relating to schools exiting the VAT system
• VAT Reference Guide – Schools Exiting the VAT System;
• Media Statement issued to schools.

18 September 2026 – Customs and Excise Act, 1964: Publication of rules amendments notice R7921 in Government Gazette 55406 of 18 September 2026, relate to the following:

• Amendments to rules under sections 75 and 120 in relation to diesel refund registrations (DAR280)

18 September 2026 – Customs and Excise Act, 1964: Publication details for  tariff amendments notices, R7920, R7937, R7938, R7939, R7940 and R7941, as published in Government Gazette 55406 and 55424, of 18 September 2026, are now available.

18 September – 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, 18 September 2026 from 18h00 to 23h00.

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

17 September 2026 – Customs and Excise Act, 1964: Publication of rules amendments notice, scheduled for publication in the Government Gazette, relates to the following:

• Amendments to rules under sections 75 and 120 in relation to diesel refund registrations (DAR280)

Publication details will be made available later

17 September 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 18 September 2026

• Part 3 of Schedule No. 6, by the substitution of Notes 6(a)(iii)(aa), 6(a)(vii), and 6(b)(iii)(aa), as published in Government Gazette No. 46056 dated 18 March 2022, to align the provisions with the rules under section 75 and 120 relating to diesel refund registrations

Up to and including 11 June 2027

• Part 1 of Schedule No. 2, by the insertion of various items under item 215.02, in order to impose anti-dumping duties on imports of flat-rolled products of iron or non-alloy steel, and flat-rolled products of other alloy steel classifiable under Chapter 72, originating in or imported from the Peoples Republic of China at a rate of 5.5% (ITAC Report No. 778)

With effect from 12 June 2027 up to and including 11 June 2028

• Part 1 of Schedule No. 2, by the substitution of various items under item 215.02, in order to increase the anti-dumping duties on imports of flat-rolled products of iron or non-alloy steel, and flat-rolled products of other alloy steel classifiable under Chapter 72, originating in or imported from the Peoples Republic of China from 5,5% to 20.5% (ITAC Report No. 778)

With effect from 12 June 2028 up to and including 11 June 2029

• Part 1 of Schedule No. 2, by the substitution of various items under item 215.02, in order to increase the anti-dumping duties on imports of flat-rolled products of iron or non-alloy steel, and flat-rolled products of other alloy steel classifiable under Chapter 72, originating in or imported from the Peoples Republic of China from 20,5% to 35,5% (ITAC Report No. 778)

With effect from 12 June 2029

• Part 1 of Schedule No. 2, by the substitution of various items under item 215.02, in order to increase the anti-dumping duties on imports of flat-rolled products of iron or non-alloy steel, and flat-rolled products of other alloy steel classifiable under Chapter 72, originating in or imported from the People’s Republic of China from 35,5% to 57,84% (ITAC Report No. 778)

With effect from 12 June 2029

• Part 1 of Schedule No. 2, by the insertion of various items under item 215.02, in order to impose anti-dumping duties on imports of flat-rolled products of iron or non-alloy steel, and flat-rolled products of other alloy steel classifiable under Chapter 72, manufactured by Shandong Guanxian Foryune Composite Materials Co. Ltd, originating in or imported from the People’s Republic of China at a rate of 8.21% (ITAC Report No. 778)

Publication details will be made available later

15 September 2026 – In the September 2026 issue we look at the Employer and Trust Filing Seasons.

14 September 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.

See the latest Customs Weekly List of Unentered Goods here.

14 September 2026 – The South African Revenue Service (SARS) today outlined its vision for the next era of tax administration. The organisation is placing trust, institutional capability, modernisation, and stakeholder partnership at the centre of its strategy to strengthen compliance and support South Africa’s fiscal future. The vision of A Smart Modern SARS with unquestionable integrity admired by all was re-emphasised by Dr Johnstone Makhubu, SARS Commissioner, during his keynote address at the 13^th Annual Tax Indaba in Sandton.

Speaking under the theme, “SARS and the Next Era of Tax Administration”, Commissioner Makhubu said revenue collection remains SARS’s mandate, but that long-term success depends on building a trusted, capable, and sustainable institution that makes compliance easier, resolves non-compliance effectively, and responds to the changing needs of taxpayers and traders.

Commissioner Makhubu emphasised that SARS’s success cannot be measured by revenue performance alone. “Revenue sustainability is not only about what is collected, but also how it is collected. It is anchored in the trust, capability, and service that make sustainable revenue possible. A revenue administration must be judged not only by what it collects, but by how it treats taxpayers, how it conducts itself, and whether it earns the confidence of the people it serves.”

Stakeholder Expectations and Future Readiness

The address follows an extensive stakeholder-listening process undertaken during the Commissioner’s first months in office. While this process is ongoing, engagements with taxpayers, tax practitioners, business associations, government stakeholders, international partners, and SARS employees have highlighted four consistent expectations: fairness, professionalism, responsiveness, and impactful partnership.

Commissioner Makhubu noted that South Africa’s tax-administration system remains stable and resilient but cautioned that future success must be actively secured.

“Leadership is not about celebrating today’s performance, but about identifying tomorrow’s risks and acting before they become constraints. SARS’s responsibility is to prepare for the future before the future arrives.”

Strategic Priorities for the Next Era

The presentation highlighted SARS’s progress in recent years, including growth in revenue collection, taxpayer trust, voluntary compliance, service delivery, and employee engagement. Commissioner Makhubu said these gains provide a platform for SARS to pursue a more ambitious agenda focused on accelerating modernisation while getting basics right and strengthening institutional fundamentals.

The strategy is partly anchored in four priorities: capable and ethical employees; accelerated modernisation; sustainable funding; and stronger relationships across the tax ecosystem.

Another key priority for SARS is tackling the illicit economy. Through the whole-of-government approach led by the President’s National Illicit Economy Disruption Programme, SARS aims to disrupt illicit activities that undermine fair competition, threaten jobs, and weaken economic growth. The organisation is using technology and coordinated enforcement to strengthen its response to fraud, tax evasion, and cross-border syndicated financial crime.

Modernisation 3.0

At the centre of this agenda is SARS Modernisation 3.0, which seeks to build an intelligent tax and customs administration platform powered by data, automation, and artificial intelligence, while upholding strong governance and public accountability. Key initiatives include VAT, customs and excise modernisation, intelligent case management, digital identity capabilities, and the use of AI to improve routine processes and service delivery.

While noting the importance of technology and adapting to changing demands, Commissioner Makhubu stressed that technology is not a substitute for people, but a tool to improve outcomes for taxpayers, traders, and SARS employees.

“The future of tax administration is not people versus technology, but it is people and technology working together to make compliance easier, services faster, and enforcement more precise. Technology must strengthen human capability, not replace it.”

The Commissioner also outlined SARS’s long-term ambition of creating an environment in which compliance becomes increasingly embedded in economic activity through digital systems, trusted data, and real-time interactions.

“Our goal is simple: compliance should become the natural outcome of participating in the economy. The easier we make it for honest taxpayers to meet their obligations, the more effectively we can focus on those who deliberately choose not to comply. We want compliance just to happen.”

Partnership with Tax Practitioners

Addressing tax practitioners directly, Commissioner Makhubu called for a new partnership built on shared responsibility for the integrity of the tax system. “The relationship between SARS and tax practitioners must evolve beyond transactions and disputes. We share a common responsibility to protect the integrity of the tax system, improve the taxpayer experience, and strengthen confidence in the rule of law”.

The Commissioner said that the next chapter of SARS must be visible in the experience of taxpayers and traders through better service, clearer processes, faster resolution of legitimate matters, and closer engagement with stakeholders. SARS will continue to use platforms such as Tax Indaba to exchange ideas, hear concerns, and work with stakeholders to improve tax administration.

Conclusion

Concluding his address, Commissioner Makhubu said that South Africa’s fiscal future depends on a trusted tax administration supported by capable people, intelligent systems, sustainable investment, and strong partnerships.

“Revenue is our mandate, but trust is our license to operate. […] Together, we can build a tax administration that serves the country not only today, but for generations to come.”

The Tax Indaba, hosted by the South African Institute of Taxation at The Capital on the Park in Sandton, brings together stakeholders from across the tax profession to examine South Africa’s fiscal position, developments in tax administration, and the role of technology in building a future-ready tax system. The three-day 2026 event is being held under the theme, “From Constraint to Capacity: Turning Fiscal Space into Sustainable Reform”.

For further information, please contact [email protected].

11 September 2026 – SARS invites diesel-refund users, diesel sellers, fuel suppliers, contractors, intermediaries, and tax practitioners to a webinar on 18 September 2026 on the release of the Diesel Refund Registration Programme.

The release is planned for 18 September 2026. It introduces the Diesel User Dashboard capability and completes the end-to-end registration solution. The webinar will explain the changes, who is affected, and the steps stakeholders should take to prepare.

Key Changes

• Diesel Refund registration is moving from a VAT-linked model to a dedicated Diesel Refund Registration System on eFiling.
• Existing diesel-refund users must register on the new solution. Registration is not automatic.
• Diesel sellers must register so that diesel-refund users can create and manage seller relationships electronically.
• A dedicated dashboard will provide visibility of applications, registrations, and seller relationships.

What You Need to Do

• Diesel-refund users/buyers: Prepare to register through eFiling; ensure your SARS legal-entity profile is valid and confirmed; gather business-activity information; and be ready to create seller relationships.
• Diesel seller: Register as a diesel seller and ensure your details are accurate so users can establish and validate relationships with you.

What the Webinar Will Cover

• The purpose and phased implementation of the Diesel Refund Registration Programme.
• Registration requirements for diesel-refund users and diesel sellers.
• How electronic diesel seller and user relationships work together.
• Steps to prepare, including legal-entity profile readiness and required business information.
• The dedicated dashboard, available support, and a live question-and-answer session.

Webinar Details

• Date: Friday, 18 September 2026
• Time: 11:00–13:00 South African time
• Platforms: Zoom and YouTube
• Zoom registration: https://sars-gov-za.zoom.us/webinar/register/WN_q60T1YehTuaSzB6Gs0Snqg
• Passcode: 018641
• YouTube: https://youtube.com/live/pOtCbjMUL78?feature=share

Register in advance using the Zoom link above. After registering, you will receive a confirmation email with information on how to join the webinar.

We look forward to your participation as we work together to build a Smarter, Safer, and More Connected Excise Environment.

The webinar will also be recorded and published afterwards on the SARS TV YouTube channel.

11 September 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, 11 September 2026 from 18h00 to 21h00.

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

Responses (CUSRES messages) to transactions submitted during this time will be delayed, however, arrival and exit management functions are 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, 11 September 2026 @ 17h00.

11 September 2026 – Customs and Excise Act, 1964: Publication details for the following tariff amendments notices are now available:

• R7904, as published in Government Gazette 55355 of 11 September 2026
• R7903, as published in Government Gazette 55355 of 11 September 2026
• R7902, as published in Government Gazette 55355 of 11 September 2026

11 September 2026 – Customs and Excise Act, 1964: Publication of rules amendments notices R7900 and R7901 in Government Gazette 55355 of 11 September 2026, relate to the following:

• Amendments to rules under sections 54F and 120 in relation to electricity levy (DAR278)
• Amendment to rules under sections 40 and 41 in relation to transfer pricing adjustments where customs value declared is affected (DAR279)