What’s New at SARS

11 June 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 sections 210(1) and 211 of the Act

Due date for comment: 27 June 2025

11 June 2025 – Guides

• Guide to Advance Tax Rulings (Issue 2)
• Quick Reference Guide – ATR System

10 June 2025 – SARS invites you to tender for the goods and/or services as detailed in the tender documents. The conditions contained in the SARS Supply Chain Management Policy and the Regulatory Framework which governs tenders at SARS are applicable to the RFP07/2025 tender process.

10 June 2025 – 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.

10 June 2025 –  The latest VAT Connect Issue 19 is now available.  In this issue we have a look at recent amendments, the retraction of the increase in the VAT rate, changes to the VAT refund administrator and new publications.

10 June 2025 – The KwaZulu-Natal mobile tax unit schedule for July 2025 is now available.

10 June 2025 – SARS has been migrating all Customs and Excise traders to the new Registration, Licensing, and Accreditation (RLA) system since 2022.

To avoid suspension of customs codes, all traders must update their customs code and entity details immediately.

3 Easy Steps to Comply:
1️. Update your RLA profile.
2️. Merge tax and customs profiles on Legal Entity Registration.
3️. Complete onboarding on eFiling.

• Download the full onboarding guide here
• Watch: RLA System on SARS eFiling
• WATCH: How to access the RLA Portal on eFiling: Watch our How to access Customs Registration, Licensing and Accreditation on SARS eFiling

For queries, contact [email protected]

Stay compliant. Keep trading.

Letter to traders: Update your Customs Profile to Avoid Suspension

10 June 2025 – The Mpumalanga mobile tax unit schedules for July to September 2025 are now available.

9 June 2025 – In this edition, we zoom into another incentive for SMMEs: the special economic zone (SEZ). SEZs seek to boost economic development through tax initiatives. They are a tool to attract foreign investment and build export capacity. Qualifying businesses stand to enjoy tax benefits when they operate in an SEZ. This newsletter explores the key tax incentives associated with SEZs and what they mean for businesses and economies.

9 June 2025 – Effective 31 May 2025, SARS will no longer print or post system-generated letters. All correspondence will now be delivered electronically to your eFiling profile and other digital channels.

Eliminating physical mail distribution allows SARS to improve operational efficiency, reduce reliance on third-party vendors, deliver correspondence faster and more reliably, and become more environmentally sustainable.

If you don’t have an eFiling profile yet, click here to register.

6 June 2025 – You are invited to tender for the service as indicated in the tender documents.

• RFI02/2025: Master Data Management and Data Governance Tool

6 June 2025 – Customs and Excise Act, 1964

• Poseidon Operations (Pty) Ltd v CSARS and Others (23278/2022) [2025] ZAGPPHC 539 (26 May 2025)

Whether, based on the various pieces of evidence placed by the applicant before this court, it has succeeded in demonstrating
that the goods had not been diverted and has thus shown good cause for the remittal of the penalties and forfeiture raised by the Commissioner, as provided for in section 93(2) of the Act.

4 June 2025 – Tax Administration Act, 2011

• CSARS v Virgin Mobile South Africa (Pty) Ltd (1303/2023) [2025] ZASCA 77 (04 June 2025)

Tax law – Tax Administration Act 28 of 2011 – default judgment – condonation – whether a party is exempted from applying for condonation for the late filing of a Rule 31 statement when that party files their statement after receiving a notice in terms of Rule 56(1) – whether the high court correctly interpreted the provisions of Rule 56(1) of the Tax Court Rules.

6 June 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notice, R6283, as published in Government Gazette 52812 of 6 June 2025, are now available.

5 June 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 upgrades are scheduled for:

Saturday, 07 June 2025 from 20h00 to 02h00 Sunday, 08 June 2025.

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

5 June 2025 — On 3 June 2025, Commissioners of the International Trade Administration Commission (ITAC) Mr Ayabonga Cawe; South African Revenue Service (SARS) Mr Edward Kieswetter; and the Chinese Ambassador to South Africa, His Excellency Mr WU Peng held a constructive meeting at the SARS Pretoria Head Office. The meeting focused on the current state of trade and trade facilitation between South Africa and China, — two key strategic partners in global commerce.

Trade is a fundamental enabler of economic growth, productivity improvement, competitiveness, and sustainable development. As trade volumes grow, the challenge is to facilitate trade while managing the risks posed by non-compliance and trade-based crimes. By simplifying, modernising and harmonising international trade, trade facilitation reduces costs, improves efficiency, and enhances the ease of doing business across borders.

The parties acknowledged the longstanding and growing importance of trade and economic relations between South Africa and China.  They recognised the mutual benefits that arise from deepened cooperation, sustained engagement, and shared prosperity. All parties, however, stressed the need to speed up progress and facilitate trade in practical ways.

Discussions centred on how to improve trade relations, increase trade volumes, and enhance trade facilitation between the two countries. All parties expressed a firm commitment to strengthening collaboration, improving communication, and working jointly to ensure co-operation and information-sharing in trade remedy investigations and resolve trade barriers that hinder the smooth flow of goods and services.

The meeting reaffirmed the importance of dialogue and practical cooperation in building more efficient, transparent, and predictable trade systems between South Africa and China. Underscoring that trade facilitation plays a vital role in boosting economic growth, attracting investment, and integrating economies into global value chains.

Ambassador Peng remarked, “The relationship between China and South Africa has been elevated to an All-Round Strategic Cooperative Partnership for a New Era. China attaches great importance to developing economic and trade relations between China and South Africa, which in recent years have made great progress. Trade, investment, and personnel exchanges between the two countries have been increasingly strengthened. China supports South Africa’s industrialisation and modernisation process and is willing to contribute to South Africa’s inclusive-growth agenda, strengthen mutually beneficial cooperation between the two countries, and jointly safeguard a rules-based multilateral trading system.

ITAC Commissioner Cawe said:

In an increasingly volatile and uncertain global trading environment, characterised by escalation and de-escalation, we are concerned about the impact these shifts are having on supply chains and the uncertainty they introduce in key product markets. This is manifest in rising inventories, which for a small open market economy like South Africa bring great risks of trade diversion and deflection. In this regard, trade remedies remain important to deal with instances of unfair trade, such as dumping. We remain open to engagement with our Chinese counterparts in securing the participation and co-operation of their exporters and other interested parties in such investigations, as a key trade-related element in our bilateral relationship.SARS Commissioner Kieswetter emphasized, “China, as the largest trading partner to South Africa, is ideally suited to strengthen a long-standing trading partner. I would like to see the relationship growing not only for South Africa as a marketplace for Chinese products, but as a destination for the assembly and manufacturing by Chinese investors.  South Africa is also ideally suited as a strategic partner into the rest of Africa”.

This engagement marks an important step toward further deepening bilateral economic ties and catalyses development, resilience, and inclusive growth through trade.

Picture:  ITAC Commissioner Mr Ayabonga Cawe; Chinese Ambassador Mr. WU Peng; SARS Commissioner, Mr. Edward Kieswetter; SARS Deputy Commissioner Mr. Johnstone Makhubu

5 June 2025 – Customs and Excise Act, 1964: The tariffs amendments notice, scheduled for publication in the Government Gazette, relates to the amendments to –

• Part 1 of Schedule No. 2, by the substitution of anti-dumping items under 207.02, in order to replace the words “producer/exporter” with the word “producer” against the alleged dumping of new pneumatic tyres of rubber of a kind used on motor cars, buses or lorries classifiable in tariff heading 40.11, originating in or imported from the People’s Republic of China – ITAC Minute M10/2024.

Publication details will be made available later

5 June 2025 – The SARS Cape Town branch at Lower Long street, Cape Town is closed from this morning due to a burst water pipe and flooding. Maintenance teams are on the scene. The branch will be closed for walk-ins until further notice but virtual appointments will still be honoured.

To all Customs & Excise clients – please be advised that BFE functionality is available at the P166 office.

4 June 2025 – The increase in the fuel levy as announced in the Budget Speech on 21 May 2025 is signed-off and documented as follows:

• Amendment to Part 5A of Schedule No. 1, by an increase of 16c/li in the rate of the general fuel levy for petrol from 385c/li to 401c/li and 15c/li for diesel from 370c/li to 385c/li, respectively as well as the substitution of Note 8 to give effect to the Budget proposals announced by the Minister of Finance on 21 May 2025: Notice R.6275.
• Amendment to Part 3 of Schedule No. 6, as a consequence of the increase in the general fuel levy as announced by the Minister of Finance in his budget speech on 21 May 2025; the diesel refund provisions are adjusted accordingly: Notice R.6276.