What’s New at SARS

28 October 2025 – Tax Administration Act, 2011: Public Notice 6763 of Government Gazette 53590 of 28 October 2025, published in terms of section 25(7), extending the due date for notices and the due date for GLOBE Information Returns for the Fiscal Year commencing on or after 1 January 2024 but before 1 January 2025.

27 October 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.

24 October 2025 – The South African Revenue Service (SARS) today welcomes the decision by the Financial Action Task Force (FATF) to delist South Africa from its “grey list” of jurisdictions under increased monitoring. This is a significant moment for our country and a testament to the whole of government approach and its institutions to restore the integrity of our financial system.

While the FATF’s initial grey-listing in February 2023 was a consequence of systemic weaknesses aggravated during the era of state capture, SARS is acutely aware that it, along with other key institutions, was impacted and must continue to play a crucial role in preventing any future regression. Commissioner Edward Kieswetter notes that “we recognise that removing the designation of grey listing is not a finish line but a milestone on a long-term journey toward building a robust and resilient financial ecosystem”.

SARS is proud to have supported the national effort to meet the 22 action items required by the FATF. Our specific contributions include:

• Enhanced investigation and collaborate recovery: In partnership with other law enforcement agencies through forums such as the National Priority Crime Operational Committee (NPCOC), the National Joint Operational and Intelligence Structure (NATJOINTS), the Inter-Agency Working Group on Illicit Financial Flows, the Fusion Centre, the South African Anti-Money Laundering Integrated Taskforce (SAMLIT), Inter-Agency Working Group on Illegal Money or Value Transfer Services (MVTS) and the State Capture Task Force, SARS has strengthened its financial intelligence-gathering capabilities and increased investigations and asset preservation/recovery in relation to tax and customs crime matters involving complex money laundering and terror financing schemes.
• Increased access to beneficial ownership information:We have introduced beneficial ownership reporting obligations for legal persons and trusts as well as collaborated closely with the Companies and Intellectual Property Commission (CIPC) and the Master of the High Court (MOHC) to improve access to accurate and up-to-date beneficial ownership information for legal persons and trusts.

• The introduction of key legislative amendments: The Tax Administration Act was amended in 2023 to enable information exchange with CIPC, MOHC and the Department of Social Development (DSD) further supporting the national beneficial ownership information framework.

• The rollout of a Traveller Management System: The development and piloting of a digital traveller declaration system for cash and bearer negotiable instruments (BNIs) on entry and exit at all borders. This system enables the sharing of information with the FIC and is expected to become mandatory by the end of 2025.

• Capacity building (joint and SARS driven): SARS provided training to its officials as well as other law enforcement officials on money laundering, beneficial ownership, legal gateways for information exchange and the application of mutual legal assistance. This aligns with SARS’s broader strategy to use data-driven insights and sophisticated technology to detect and combat tax evasion and other financial crimes.

SARS’s focus now shifts to embedding these improvements permanently and sustainably into our operational DNA. This means continuing to:

• Make it clear and easy for taxpayers to comply with their obligations to pay tax.
• Enforce our tax and customs laws decisively and fairly without fear, favour, or bias.
• Cooperate effectively with domestic and international partners in combatting the illicit economy.
• Utilise sophisticated data and business intelligence to understand and counter illicit financial flows.

Commissioner Kieswetter says that “this delisting is a vote of confidence in South Africa’s progress, but it is not an end to our vigilance. The fight against financial crime and corruption is a continuous one. SARS remains committed to upholding the highest standards of financial integrity and, as we approach the new round of FATF review commencing in the latter part of 2026, SARS will work relentlessly to ensure that we do what is required to combat the illicit economy. By doing so, we will not only maintain our standing with FATF but, more importantly, continue to build public trust and confidence in our financial system, and create a stronger, more prosperous South Africa for all.”

For further media enquiries, please contact SARS at [email protected].

24 October 2025 – Income Tax Act, 1962:

• Notice published in terms of section 18A(2)(a)(vii) prescribing the further information that must be contained in a receipt issued in terms of section 18A(2)(a) of the Act

24 October 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notice R6756, as published in Government Gazette 53572 of 24 October 2025, are now available.

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

• Schedule No 1, by the substitution of paragraph 1 of General Note O, to include Ethiopia as part of the State Parties in the African Continental Free Trade Area (AfCFTA) Agreement. (With retrospective effect from 14 August 2025)

Publication details will be made available later

23 October 2025 – Tax Administration Act, 2011

• Ditsoane Trading Project CC v CSARS (4438/2023) [2025] ZAFSHC (18 September 2025)
• Ditsoane Trading Project CC v CSARS (4438/2023) [2025] ZAFSHC 260 (29 January 2025)

Summaries are available on the High Court Judgments page

22 October 2025 – Beware of a PDF letter being emailed to people with the email subject line ‘LEGAL RULING SUMMON DEMAND AS AT 21 10 2025’. Scams are changed on a regular basis so the subject line may differ. The letter contains a link to a fraudulent phishing website. Please do not click on any links. You should always type in the SARS eFiling address in your browser or click on the eFiling login from the SARS website homepage (sars.gov.za). If in doubt, go to our Scams and Phishing webpage where we will publish some examples or forward the suspicious email to [email protected].

21 October 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.

20 October 2025 – Today is the last day for non-provisional taxpayers to file. Everything you need to know is on our Filing Season webpage.

17 October 2025 — The South African Revenue Service (SARS) welcomes the favourable judgment handed down on 17 October 2025 by the High Court of South Africa, Gauteng (case no. 2023-047735). This decision came as a result of an application brought by SARS for the sequestration of Mr Tshepo Lucky Montana.

On 5 June 2024, Mr Montana filed a notice of motion and founding affidavit seeking condonation for the late submission of his answering affidavit in the sequestration proceedings. Subsequently, on 14 August 2024, SARS brought an application to strike out, in terms of Rule 6(5) of the Uniform Rules of Court, on the basis that Mr Montana’s founding affidavit contained scandalous, vexatious, and irrelevant allegations.

On 21 July 2025, the Court granted SARS’s application to strike out and dismissed Mr Montana’s condonation application with costs. Mr Montana thereafter filed an application for leave to appeal against this judgment. The matter was heard on 17 October 2025 and the application for leave to appeal was dismissed with costs.

SARS’s strategic intent is to foster a culture of voluntary compliance. To this end, the organisation provides clarity and certainty to taxpayers regarding their legal obligations and continues to make it easy and seamless to comply through modern, enabling digital platforms. Conversely, SARS ensures that non-compliance becomes hard and costly for those who wilfully choose to disregard their tax responsibilities.

Commenting on the matter, SARS Commissioner Edward Kieswetter stated:
“SARS recognises that the vast majority of taxpayers are honest and willing to do the right thing by meeting their registration, filing, and payment obligations. Pursuant to SARS’ mandate of collecting all the revenue due to the fiscus, we will do whatever is legally permissible to deliver on that undertaking. In doing so, SARS will always uphold and respect the right of taxpayers to explore and exercise their constitutionally guaranteed rights to approach courts to seek a whatever remedy they prefer. SARS believes that all South Africans are equal before the law, and the organisation is enjoined by the law to enforce its provisions without fear, favour, or prejudice.”

SARS will not provide any further comment on this matter.

For further media enquiries, please contact: [email protected]

17 October 2025 – The George Service Centre will undergo construction from 27 October until 25 November 2025. During this period limited services will be available. We apologise for any inconvenience.

16 October 2025 – Tax Administration Act, 2011

• Draft Interpretation Note – Reduced assessments: Meaning of “readily apparent undisputed error”

Due date for comment: 28 November 2025

16 October 2025 – Income Tax Act, 1962

• Interpretation Note 140 – Diminution in the value of closing stock

16 October 2025 – Income Tax Act, 1962

• Practice Note 36 of 1995 – Income Tax: Valuation of trading stock

16 October 2025 – In this edition, we highlight the upcoming Employer Interim Reconciliation submission period, outline requirements for a successful EMP501 submission, and share important enhancements to the e@syFile™ platform. Stay informed so that your organisation remains compliant and takes full advantage of the latest tools and resources available.

16 October 2025 – In this edition, we highlight the upcoming Employer Interim Reconciliation submission period, outline requirements for a successful EMP501 submission, and share important enhancements to the e@syFile™ platform. Stay informed so that your organisation remains compliant and takes full advantage of the latest tools and resources available.

15 October 2025 — The South African Revenue Service (SARS) reminds non-provisional taxpayers that the deadline to submit annual Income-Tax returns is 20 October 2025.

SARS has made every effort to simplify and support the filing process. Through enhanced digital platforms, Auto Assessment, and accessible helplines, taxpayers have been empowered to meet their obligations with ease and efficiency.

With just five days left before the deadline, SARS Commissioner Edward Kieswetter encourages taxpayers to take advantage of the remaining days to file their returns. He emphasised the legal obligation to file the returns on time and in full

The Commissioner urges all taxpayers not to abdicate their tax obligations: failure to submit a return by the deadline is a serious offence, and non-compliance can lead to administrative penalties and interest charges. As part of our strategic focus to encourage voluntary compliance and enforce the law, SARS will continue to identify and act against those who do not meet their tax obligations.

Commissioner Kieswetter also extends appreciation to the 80% of taxpayers who had filed before the 20 October 2025 deadline. This includes about 6 million taxpayers who have been auto-assessed and received their refunds within 72 hours. This commitment to compliance plays a vital role in building a capable state and funding essential public services. It is making a difference in the lives of so many of our people.

Many taxpayers wait until the last minute to file their returns, hoping to meet the deadline. However, rushing invites errors, misjudgements, unnecessary stress, and long queues at SARS branches. SARS urges taxpayers to submit returns while there is still time to think clearly and avoid mistakes. Filing early protects taxpayers from penalties and ensures a refund, if due, which is payable in 72 hours.

With only five days left before the deadline, 7 900 531 non-provisional taxpayers have already filed their tax returns, with more than 854 408 still outstanding. In the 2024 tax year, over 6.7 million non-provisional taxpayers filed their Income-Tax returns, including those who were auto-assessed.

For further information, please contact [email protected].

15 October 2025 – The October issue of the Monthly Tax Digest is now available.  In this issue we look at SARS Filing Season Deadlines Coming Up.

15 October 2025 – Selected SARS branches will be open to assist taxpayers with filing their income tax returns this Saturday, 18 October 2025, ahead of the Individual Filing Season deadline of 20 October 2025.

See the following open branches per region: