What’s New at SARS

15 August 2025 – The Prohibited and Restricted Imports and Exports list has been updated to include the following changes:

• Tariff headings 8716.90.30 and 8716.90.40 were added to the P&R list.
• The following tariff headings require Veterinary Import Permit:
• • 4101.20.10
  • 4101.20.90
  • 4101.50.10
  • 4101.50.90
  • 4101.90.10
  • 4101.90.90

14 August 2025 – The August Issue of the Monthly Tax Digest is now available. In this issue we give you tips on at how to file your Personal Income Tax and Provisional Tax returns easily.

14 August 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:

Friday, 15 August 2025 from 19h00 to 23h00.

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

11 August 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 August 2025 – The Prohibited and Restricted Imports and Exports list has been updated.

Two new tariffs have been added to the P&R list.

• 8704.10.20
• 8704.10.30

6 August 2025 – Income Tax Act, 1962: Updated Tables of Interest Rates

• Table 3 – Rates at which interest-free or low interest loans are subject to income tax (re-published to the correct the effective date published on 1 August 2025)

6 August 2025 – Customs and Excise Act, 1964

• Draft amendments to rules under sections 77H and 120 – Internal appeals 6 August 2025

Due date for comment: 20 August 2025

6 August 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:

Friday, 08 August 2025 from 16h00 to 06h00, Saturday 09 August 2025.

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, 08 August 2025 @ 14h00.

4 August 2025 – The Prohibited and Restricted Imports and Exports list has been updated.

Tariff heading 9018.12 does not require a Letter of Authority.

New Tariff headings were added.

• • 2710.19.07
  • 2710.19.09
  • 2710.19.15
  • 2710.19.26
  • 2710.19.30
  • 2710.19.35
  • 2710.19.37
  • 2710.19.39
  • 2710.19.45
  • 2710.19.47
  • 2710.19.49
  • 2710.19.52
  • 2710.19.55
  • 2710.19.57
  • 2710.19.60
  • 2710.19.70
  • 2710.19.80
  • 2710.19.90

4 August 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.

1 August 2025 – Income Tax Act, 1962

• Table 3 – Rates at which interest-free or low interest loans are subject to income tax

1 August 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notice R6475, as published in Government Gazette 53102 of 1 August 2025, are now available.

31 July 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. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99, to increase the rate of customs duty on sugar from 282.85c/kg to 364.68c/kg in terms of the existing variable tariff formula (ITAC Minute 04/2025).

Publication details will be made available later

31 July 2025 – Global Minimum Tax Act, 2024

• Notice by the Minister specifying documents released by the Inclusive Framework that apply for the purposes of the Global Minimum Tax Act, 2024

31 July 2025 – South Africa recorded a preliminary trade balance surplus of R22.0 billion in June 2025. This surplus was attributable to exports of R170.7 billion and imports of R148.6 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN).

See the full Media Release here.

Or visit the Trade Statistics webpage.

28 July 2025 – Tax Administration Act, 2011

• The Lion Match Company (Pty) Ltd v CSARS (1047/23 and 1067/23) [2025] ZASCA 112 (28 July 2025)

Practice – Postponement – Principles restated and applied.
Tax law – ss 107 and 129 of Tax Administration Act 28 of 2011 – r 44 (7) of Tax Court Rules – whether the Tax Court has the power to upwardly adjust an assessment at the behest of the Commissioner for the South African Revenue Service in the wilful absence of the taxpayer or its legal representatives.

28 July 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.

28 July 2025 – The e@syFile™ Employer version 8.0.0_265 release notes specify the following changes:

• Correction made for users experiencing the ‘Server Error’ when searching for employees.
• Enhancement made for users submitting more than 1000 certificates who experienced a ‘packets’ error message.
• Correction made for users when uploading a Disc submission to SM that includes ETI data.
• Correction made to banking details being updated after importing multiple payroll files.

See more detail in the release notes.

28 July 2025 – Use any of the following digital channels to check your refund status:

• SARS WhatsApp on 0800 11 7277 — just say “Hi” or “Hello” and select “Refund Status”, enter ID/passport/Asylum Seeker number provide your Tax Ref number, and hit “Send”
• SARS MobiApp – on the Home Screen, tap “Refund Status”, and follow the prompts
• SARS USSD: dial *134*7277# – Choose Option 3, enter ID/passport/Asylum Seeker number, hit “Send”

As stated in the SARS Service Charter, SARS aims to pay nine out of every ten taxpayer refunds due within 72 hours (if the refund is more than R100). The time it takes to process your refund also depends on whether your banking details are correct, and/or there are no outstanding returns, and/or you are not being audited.

You can also check your tax return status here.

28 July 2025 – The KwaZulu-Natal mobile tax unit schedules for August and September 2025 are now available.