What’s New at SARS

29 May 2026 – The following High Court judgments were placed on the SARS website:

• CSARS v Shabangu and Another (121282/2023) and CSARS v Shabangu NO and Others (121275/2023) [2026] ZAGPPHC (27 May 2026)
• Poseidon Operations (Pty) Ltd v CSARS and Others (23278/2022) [2026] ZAGPPHC 453 (29 April 2026)
• CSARS and Another v Alliance Fuel (Pty) Ltd (Leave to Appeal) (7453/2024) [2026] ZALMPPHC 43 (30 March 2026)
• WCF Hardware Distributors (Pty) Ltd v CSARS (2024/051127) [2026] ZAGPPHC 104 (10 February 2026)
• Afrinergy Holdings (Pty) Ltd v CCARS and Others (Review) (18187/2022) [2026] ZAGPPHC 105 (2 February 2026)
• Contract Packing Solutions CC v SARS and Others (2025/016340) [2026] ZAGPPHC 17 (16 January 2026)

Summaries are available on the High Court Judgments page.

29 May 2026 – We’ve listened and compiled a few FAQs on what to do when an employee’s Income Tax number is not available and the employee cannot be contacted.

28 May 2026 – Customs and Excise Act, 1964: The tariff amendments notice, scheduled for publication in the Government Gazette, relates to the amendments to –

• Part 1 of Schedule No. 1, by the substitution of tariff subheading 7302.10 in order to increase the rate of customs duty on rails from 5% to 10% (ITAC Report 751).

Publication details will be made available later

28 May 2026 – Customs and Excise Act, 1964: Publication of rule amendments notice, R7522, in Government Gazette 54755 of 28 May 2026, issued under sections 46A and 120, relating to the non-reciprocal zero-tariff treatment for goods exported from the Republic of South Africa to the Peoples Republic of China (DAR271).

28 May 2026 – Income Tax Act, 1962

• Interpretation Note 144 – Income Tax Exemption – Bargaining Councils

28 May 2026 – Publication of Guide for Tax Rates/Duties/Levies (Issue 18)

Tax rates prior to the 2018 year of assessment have been deleted and issues 15 to 17 of this guide may be consulted for these rates.

28 May 2026 – Issues 15 to 17 of the Guide for Tax Rates/Duties/Levies have been archived.

28 May 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, 30 May 2026 from 04h00 to 08h00.

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

27 May 2026 – Customs and Excise Act, 1964: Publication details for correction notice, R7521, as published in Government Gazette 54749 of 27 May 2026, are now available.

27 May 2026 – The Prohibited and Restricted Imports and Exports list has been updated.

• Tariff heading 8544.49.29 needs to be detained for NRCS and is now subject to a Letter of Authority for imports only.

26 May 2026 – Customs and Excise Act, 1964: The correction notice, scheduled for publication in the Government Gazette, relates to the substitution of tariff subheading 7307.19.90 as published in Notice No. R.7480 of Government Gazette No. 54678 dated 15 May 2026.

Publicaton details will be made available later.

• 26 May 2026 – The Prohibited and Restricted Imports and Exports list has been updated.
  • The following tariff headings are to be detained for NRCS and are now subject to a Letter of Authority for imports only:
    • 8501.51.90
    • 8501.52.90
    • 8501.53.90
    • 8503.00.90
    • 8501.40
    • 8539.51
    • 8539.52.10
    • 8539.52.90

26 May 2026 – Value-Added Tax Act, 1991, and Insolvency Act, 1936

• Ndyamara NO and Others v CSARS (51569/2020) [2026] ZAGPPHC (25 May 2026)

Whether VAT payments made by Swifambo constituted “dispositions not made for value” and were therefore recoverable under section 26 of the Insolvency Act.

25 May 2026 – Tax Administration Act, 2011

• CSARS v Bullion Star (Pty) Ltd (894/2024) [2026] ZASCA 76 (22 May 2026)

Income tax law – Tax Administration Act 28 of 2011 – overbroad warrant granted ex parte to the Commissioner for the South African Revenue Service (SARS) – reconsideration in the high court setting warrant aside as unlawful – whether discretion exercised at all and factors considered – whether interference with discretion of the high court required.

25 May 2026 – The South African Revenue Service (SARS) is aware of social media posts and online reports claiming that its systems have been breached. SARS continuously monitors its systems for any suspicious activity and has conducted a thorough investigation in response to these reports. These claims are false and unsubstantiated.

At this stage, there is no evidence that SARS’s systems have been compromised. SARS wishes to reassure the public regarding the integrity of its systems.

SARS treats the protection of taxpayer information and the security of its digital platforms as sacrosanct and as its core responsibility. This dovetails with SARS’s broader commitment to build a smart, modern institution with unquestionable integrity, and to strengthen public trust and confidence in the tax administration system.

Members of the public are urged to verify information before sharing and not to circulate unverified claims or rely on information from unofficial sources. SARS will continue to monitor its digital environment and, where necessary, will communicate through its official platforms. The public is also reminded to remain vigilant against scams and phishing attempts, particularly where messages claim to be from SARS, and to consult the following link for guidance: https://www.sars.gov.za/targeting-tax-crime/scams-and-phishing/.

We encourage taxpayers and traders to rely on SARS’ verified channels for accurate information.

For further information, please contact [email protected].

22 May 2026 – Customs and Excise Act, 1964: Publication of rule amendments notice, R7493, in Government Gazette 54717 of 22 May 2026, issued under sections 64D and 120, relating to licensing of remover of goods in bond (DAR270)

22 May 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notices, R7491 and R7492, as published in Government Gazette 54717 of 22 May 2026, are now available

21 May 2026 – Tax Administration Act, 2011

• Guide to the Voluntary Disclosure Programme (Issue 2)

21 May 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, 22 May 2026 from 18h00 to 23h00,

Saturday, 23 May 2026 from 17h00 to 06h00, Sunday 24 May 2026.

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