What’s New at SARS

28 March 2025 – The proposed amendments to the ETI Act in the 2025 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill will be effective 1 April 2025.

The amendments from 1 April 2025 are as follows:

Section 4(1)(b)(i) and (ii):

“(i) where the employee is employed and paid remuneration for at least 160 hours in a month, the amount of R2 500 (previously R2 000) in respect of a month; or

(ii) where the employee is employed and paid remuneration for less than 160 hours in a month, an amount that bears to the amount of R2 500 (previously R2 000) the same ratio as 160 hours bears to the number of hours that the employee was employed for and paid remuneration by that employer in that month.”

Section 6(g):

“(g) receives remuneration in an amount less than R7 500 (previously R6 500) in respect of a month”

Section 7:

The determination of ETI as per section 7 of the ETI Act from 1 April 2025 is as follows:

Note: These amendments will apply for a period of 12 months provided Parliament pass the necessary legislation giving effect to the announcement in the national annual budget within that period of 12 months.

See the Employment Tax Incentive (ETI) webpage for more information.

28 March 2025 – Dear Employers, your tax compliance helps SARS to achieve its Higher Purpose, which is to enable the state to provide for the well-being of all South Africans. One of SARS’s strategic objectives is to improve our service to deliver a seamless taxpayer experience that provides clarity and certainty. This letter guides you on how to fulfil your tax obligations during the Employer Annual Declaration period.

See what is new this year, how to submit, more about penalties and more, click here.

27 March 2025 – Customs and Excise Act, 1964

• Quick Reference Guide on Anti-Dumping, Countervailing, and Safeguard Duties

27 March 2025 – The Bonds policy has been amended to:

• Provide clarity on consignor bonds
• Explain the rule for the correction of surety bonds.
• Include Rule 12.08.
• Remove financial institution and bank names.

SC-SE-05 – Bonds – External Policy

26 March 2025 – National Legislation: The following regulations have been promulgated:

Effective 1 April 2025

• Regulations with regards to value-added tax for casino table games of chance issued in terms of section 74(2) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991)
• Regulations prescribing electronic services for purposes of the definition of “electronic
  services” in section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Effective 1 January 2025

• Regulations with regards to value-added tax on domestic reverse charge relating to valuable metal issued in terms of section 74(2) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Effective 1 January 2024

• Regulations under section 19(c) of the Carbon Tax Act, 1991 (Act No. 15 of 2019)

26 March 2025 – Income Tax Act, 1962

• Interpretation Note 137 – Recoupment of amounts deducted or set off when an asset commences to be held as trading stock

26 March 2025 – The PAYE Employer Reconciliation BRS v24 0 0 has been published. The following changes are applicable from 1 March 2025:

• New source codes: 3623/3723, 4042, 4588, 4589
• Amended description: 3020, 3907
• Amended validations: 3230, 3232

25 March 2025 – Income Tax Act, 1962

• Draft Interpretation Note – Taxation of amounts received by or accrued to missionaries

Due date for comment: 23 May 2025

25 March 2025 – Income Tax Act, 1962: Interpretation Notes

• Interpretation Note 59 (Issue 3) – Tax treatment of the receipt or accrual of government grants
• Interpretation Note 45 (Issue 4) – Deduction of security expenditure

25 March 2025 – Income Tax Act, 1962: Interpretation Notes Archive

• Interpretation Note 59 (Issue 2) – Tax treatment of the receipt or accrual of government grants
• Interpretation Note 45 (Issue 3) – Deduction of security expenditure

25 March 2025 – Customs and Excise Act, 1964: Guides

• Rebate Stores
• Customs and Excise Storage Warehouses (OS)
• Special Customs and Excise Storage Warehouses (SOS)

25 March 2025 – Income Tax Act, 1962

• Tax Exemption Guide for Institutions, Boards, or Bodies (Issue 2)

25 March 2025 – The documentary requirements annexure did not provide an alternative for the Customs and Excise clients who are unable to provide mandatory supporting documentation. The definitions and acronym table has been updated to clarify the relevant alternative as well as other various amendments. 

SC-CF-19-A01 – Documentary Requirements – External Annexure

25 March 2025 – The Customs & Excise Facilities Code List has been updated because Bidfreight Port Operations (PTY) LTD has relocated from Durban to Port Elizabeth harbour.

24 March 2025 – The SARS MobiApp is one of the digital platforms that enables tax practitioners to access profile information, monitor compliance with tax obligations, and transact on behalf of their clients easily and effortlessly. To support tax practitioners in managing their clients’ tax matters, a comprehensive guide on using SARS MobiApp has been developed.

• IT-AE-52-G01 – Tax practitioner guide on the use of the SARS MobiApp – External Guide

20 March 2025 – The Commissioner of SARS is aware that certain clients and traders are continuing to operate their businesses and, specifically, certain requirements as outlined in the Customs and Excise Act, 1964 (the Act), under the auspices of certain concessions (deviations, agreements, or special allowances) that have been granted in the past by Customs and Excise Offices.

These practices have been reviewed in the past and it is now the intention of the SARS Commissioner to formally withdraw all concessions on which certain clients are relying on.

For more information, see the letter to Trade.

20 March 2025 – The Mobile Tax Unit schedule for Western Cape for April 2025 is now available.

19 March 2025 – 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 6.802. Trade testing will commence on 24 March 2025 and run till 7 April 2025.

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].

19 March 2025 – Following a period of engagement, development, and testing with industry and technical service providers, SARS requests that trade now include invoice data in all electronic customs declarations submitted to SARS.

As of 1 April 2025, customs declarations not containing invoice data will have an increased probability of being selected for documentary inspection or audit, and of such declarants being requested to upload invoices as supporting documentation.

See the letter to Trade.