What’s New at SARS

10 November 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.

7 November 2025 – A new guide has been developed to provide guidelines relating to the treatment of ‘reportable arrangements’ governed by sections 34 to 39 of the Tax Administration Act No. of 2011 (“the TAA”).

This guide outlines the definitions, criteria, exclusions, disclosure requirements, ‘promoter’ obligations, enforcement powers, and penalties associated with ‘reportable arrangements’.

GEN-GEN-12-G01 – Reportable arrangement – External

7 November 2025 – The South African Revenue Service (SARS) issued summons for R5.3 billion against Sasfin Bank Limited (Sasfin Bank) in the Gauteng Division of the High Court, Pretoria on 22 December 2023. The claim relates to Sasfin’s alleged wrongful conduct in assisting taxpayers to illegally export funds out of the country. Sasfin noted legal exceptions to SARS’s particulars of claim in March 2024. The matter was argued in court on 9 October 2025. SARS welcomes the judgment delivered on 3 November 2025.

The court upheld Sasfin’s exceptions in certain respects and dismissed it in respect of others. The exception was upheld primarily on the basis that the court held that the statutory framework (comprising the Banks Act, FICA, and the Exchange Control Regulations) does not give rise to a private law duty of care owed to SARS or other creditors. This finding turns on a point of legal interpretation rather than pleading insufficiency.  As part of its claim SARS seeks recognition of a novel common law legal duty: namely, a duty on authorised dealers not to cause SARS patrimonial harm by directly or indirectly facilitating the unlawful expatriation of undeclared taxable funds.

The exception was dismissed with respect of the element of causation and the objection to an alternative claim. SARS regards this as significant progress as the court confirmed that SARS has a statutory right of action under section 278 of the Financial Sector Regulation Act (FSRA) for losses suffered due to contraventions of financial sector laws. This dismissal of Sasfin Bank’s exception to SARS’s statutory claim, confirms that SARS’s alternative claim under the FSRA is properly pleaded and may proceed to trial. The judgment affirms a clear statutory remedy to pursue losses arising from breaches of financial sector laws by banks and other institutions.

This statutory remedy is a victory for SARS and, more importantly, for the South African public, as it strengthens the mechanisms available to hold financial institutions accountable for facilitating illicit financial flows. “I have consistently reminded financial institutions to go beyond a narrow compliance response when reporting questionable transactions to the Financial Intelligence Centre” says Commissioner Kieswetter, “and to manage the substantive risks posed by transactions that may be considered suspicious”. SARS will consider its options, including amending its pleadings as permitted by the Court, or to apply for leave to appeal of the judgment to the Supreme Court of Appeal. The judgment underscores the seriousness with which SARS approaches its responsibility to protect the South African fiscus and the broader public interest.

SARS views this judgment as a significant step in clarifying the legal landscape regarding the responsibilities of financial institutions and the remedies available to SARS.

For further information please contact [email protected].

7 November 2025 – The following have been added to the goods declaration policy:

• The Embargo release information has been updated to include the status response message code for the OGA Embargo Release (CUSRES 78).  This message informs the Release Authority that the OGA has approved that the goods can be released under embargo for an inspection to be conducted at the declarant’s premises.
• The Continuous Transmission Commodities (CTC) information has been included.

SC-CF-55 – Goods Declaration – External Policy

7 November 2025 – National Legislation: Publication of Explanatory Summary of the Tax Administration Laws Amendment Bill, 2025. The Minister intends to introduce the Bill in the National Assembly in the near future.

7 November 2025 – Customs and Excise Act, 1964: Publication of rules amendments notices R6800 and R6801, as published in Government Gazette 53629 of 7 November 2025:

• Amendments to the rules under sections 26 and 120 – Transfer of ownership (DAR265)
• Amendments to the rules under sections 77H and 120 – Internal appeals (DAR264)

7 November 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notices R6796, R6797, R6798, and R6799, as published in Government Gazette 53629 of 7 November 2025, are now available.

7 November 2025 – The formal launch of the South Africa and Lesotho Time Release Study (TRS) took place on 6 November 2025, at the Victory Hall in Maseru, Lesotho. This collaborative, cross-border initiative, spearheaded by the South African Revenue Service (SARS) and the Revenue Service Lesotho (RSL), represents a rigorous diagnostic assessment of trade efficiency along the Maseru Bridge and Ficksburg Bridge corridors. The key finding is a critical paradox: while internal Customs system processing (Mark for Arrival to Mark for Exit) is remarkably swift (averaging eight to 19 minutes), the overall end-to-end time experienced by the trade community is unacceptably excessive (ranging up to two hours). This disparity proves that the primary barriers to trade facilitation are not technological but are rooted in systemic control gaps, procedural non-compliance, and infrastructure deficiencies, necessitating urgent and comprehensive governance reform.

6 November 2025 – Customs and Excise Act, 1964: The tariffs amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments:

With effect from 1 January 2026

• Part 2A of Schedule No. 1, as a consequence to the amendment in Part 1 Schedule No. 1, to provide for technical amendments published on 3 October 2025 in Government Gazette No. 53461

Up to and including 1 May 2026

• Part 3 of Schedule No. 2, by the substitution of various items under item 260.03, in order to list the rebate items intended to be excluded from the safeguard duty of a rate of 13% on certain hot-rolled steel products, classifiable under Chapter 72 (ITAC Minute M02/2025)

With effect from 2 May 2026 up to and including 1 May 2027

• Part 3 of Schedule No. 2, by the substitution of various items under item 260.03, in order to list the rebate items intended to be excluded from the safeguard duty of a rate of 11% on certain hot-rolled steel products, classifiable under Chapter 72 (ITAC Minute M02/2025)

With effect from 2 May 2027 up to and including 1 May 2028

• Part 3 of Schedule No. 2, by the substitution of various items under item 260.03, in order to list the rebate items intended to be excluded from the safeguard duty of a rate of 9% on certain hot-rolled steel products, classifiable under Chapter 72 (ITAC Minute M02/2025)

Publication details will be made available later

6 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, 8 November 2025 from 20h00 to 23h59.

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

Arrival and exit management functions will not 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, 8 November 2025 @ 16h00 and plan land-based cargo movements accordingly to avoid any delays.

6 November 2025 – SARS is inviting you to a webinar on Wednesday, 12 November 2025 to discuss disability-related tax matters.

Join us as we commemorate Disability Rights Awareness Month (DRAM2025), observed annually from 3 November to 3 December, with a special webinar hosted by SARS in partnership with the South African Disability Alliance (SADA) and Down Syndrome South Africa (DSSA).

Who should attend?

The event is open to all SARS employees, taxpayers, families, caregivers, and the wider public. Whether you are navigating disability-related tax matters or passionate about building a more inclusive South Africa, your participation is welcome!

Webinar Details:

Date: Wednesday, 12 November 2025

Time: 10:00 – 13:00

Platform: https://youtube.com/live/LTS0Ewd9Gfk?feature=share

Why Attend?

• Gain practical guidance on how persons with disabilities, parents, and caregivers can complete tax forms for rebates.
• Receive step-by-step advice on what may be included in claims for medical and disability-related tax rebates.
• Get clarity on common queries and challenges faced by families when completing these forms.
• Empower yourself with knowledge about the benefits and rights available to the disability community.

The webinar will be recorded and published subsequently on the SARSTV YouTube channel.

If you have any queries regarding the webinar, please email: [email protected].

This event is an opportunity to raise awareness, empower families, and strengthen organisations that support persons with disabilities. SARS is committed to fostering inclusion and providing essential information to ensure everyone has access to the support they need.

Don’t miss out—let’s work together to build a more inclusive future for all.

5 November 2025 – SARS is hosting a Tax Compliance Webinar on 18 & 20 November 2025 for Small, Medium and Micro Enterprises (SMMEs) as part of our Global Entrepreneurship Week.

Join us to gain valuable insights into tax obligations, compliance requirements, and how SARS supports entrepreneurs in building sustainable businesses.

Webinar Details & Tax Topics:

Click the appended MS Teams Link to JOIN!

Microsoft Teams

Join the meeting now

Meeting ID: 310 564 563 237 95

Passcode: Np62Yf3e

4 November 2025 – The Western Cape mobile tax unit schedule for November 2025 is now available.

4 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, 8 November 2025 from 20h00 to 23h59.

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

Arrival and exit management functions will not 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, 8 November 2025 @ 16h00 and plan land-based cargo movements accordingly to avoid any delays.

4 November 2025 – The e@syFile™ Employer version 8.0.1_328 release notes specify the following changes:

• • Correction made when using the Retrieve Certificate History option to ‘read’ postal address detail.
  • Correction made to import files that pass validation but fail to import.
  • A change has been made to the Trading name to allow more than 50 characters.

See more detail in the release notes.

3 November 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.

31 October 2025 – Income Tax Act, 1962

• Interpretation Note 141 – The meaning of reserve fund under section 23(e)

31 October 2025 – Customs and Excise Act, 1964

• Draft amendments to rules and forms under sections 15 and 120 – Implementation of the South African traveller management system

Due date for comment: 21 November 2025

31 October 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notices R6768 (GG 53600) and R6783 (GG 53606), published on 31 October 2025, are now available.

31 October 2025 – South Africa recorded a preliminary trade balance surplus of R21.8 billion in September 2025. This surplus was attributable to exports of R186.4 billion and imports of R164.6 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN).

For more detail, see the full Media Release.

Visit the Trade Statistics webpage.