What’s New at SARS

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.

18 March 2025 – Capital Gains Tax Guides

• ABC of Capital Gains Tax for Individuals (Issue 13)
• ABC of Capital Gains Tax for Companies (Issue 11)

18 March 2025 – Income Tax Act, 1962

• Tax Exemption Guide for Public Benefit Organisations in South Africa (Issue 7)

18 March 2025 – Customs and Excise Act, 1964

• Declaration of Sealable Goods

18 March 2025 – The Public Officers and Representatives policy has been updated to allow the nominated new representative still to be authorised by the MoHC to carry out tax administrative duties on behalf of the Corporate Entity either as trustee or executor, pending the formal amendment of the LoA or LoE. The following conditions must be met:

1. Submission of the Power of Attorney (POA), Signed Board Resolution and Affidavit clearly indicating that the succeeding representative will represent the Corporate Entity as trustee or executor.
2. An undertaking that the amended LoA or LoE will be submitted to SARS on receipt thereof from the MoHC.

18 March 2025 – The Mobile Tax Unit schedule for Mthatha from April to June 2025 is now available.

18 March 2025 – SARS has received reports about individuals fraudulently posing as SARS Customs officials, requesting payments to release detained parcels. This is a scam. The public is advised to refrain from engaging with these calls, and not to divulge any personal information, codes, or make any payments. Kindly report any suspected scams to the police and SARS immediately.

Learn more about the latest scams on the Scams and Phishing webpage and report new scams to [email protected].

18 March 2025 – The March Monthly Tax Digest is now available, in this issue we focus on the importance of a successful revenue collection.

17 March 2025 –  The East London Mobile Tax Unit schedule for April to June is now available.

14 March 2025 – Customs and Excise Act, 1964: Publication details for tariff amendments notice R5978, as published in Government Gazette 52263 of 14 March 2025, are now available.

14 March 2025 – National Legislation

• 2025 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill

Due date for comment: 31 March 2025

13 March 2025 – The latest scam is an email indicating that SARS issued a Letter of Demand and that a court summons and blacklisting is imminent.  The link leads you to a phishing website, aimed at stealing your information. See the scam prototype here.

Always make sure the email or SMS is genuine before you click on any link.

Protect yourself from scams and phishing:

• Do not open or respond to emails from unknown sources.
• Beware of emails or SMSs asking for personal, tax, banking or eFiling details.
• SARS will never send you hyperlinks to other websites. Watch our short tutorial video on how to spot scams.

All known scams are listed on the Scams and Phishing webpage and if in doubt, email the IT security team on [email protected].

13 March 2025 – Customs and Excise Act, 1964: The tariff amendments notice, scheduled for publication in the Government Gazette, relates to the –

• imposition of provisional payment in relation to anti-dumping duties against the increased imports of other screws fully threaded with hexagon heads and other bolts with hexagon heads excluding bolt ends, screw studs and screw studding, classifiable under tariff subheadings 7318.15.39 and 7318.15.43 respectively, originating in or imported from the People’s Republic of China (ITAC Report No. 745)

13 March 2025 – Value-Added Tax Act, 1991

• Frequently Asked Questions: Increase in the VAT Rate from 1 May 2025

To be read with the Pocket Guide on the VAT Rate Increase from 1 May 2025.