What’s New at SARS

26 February 2025 – SARS invites all Dell Accredited Service Providers to submit a response as per RFP33-2024 Appointment of a supplier for the maintenance as well as support services for the DELL EMC hardware and software for a period of five (5) years starting 26 April 2025 until 28 February 2030.

26 February 2025 – The Western Cape mobile tax unit schedule for March 2025 is now available.

26 February 2025 – Check out our tutorial videos for Small, Medium, and Micro Enterprises (SMMEs) to master your tax matters! Learn essential tax tips, benefits for compliant taxpayers, and how SARS helps SMMEs improve compliance and access services easily. Stay informed and manage your taxes smarter.

26 February 2025 – SARS is pleased to invite you to a webinar for small, medium, and micro enterprise (SMME) taxpayers and traders. This webinar, in collaboration with the Companies and Intellectual Property Commission (CIPC), will explain the process of deregistering a small business from both SARS and CIPC.

The objective of this webinar is to:

• Provide clarity and certainty of tax obligations and processes.
• Make it easier for SMMEs to comply with tax obligations and legislation.
• Work together with stakeholders to improve the tax ecosystem.

The webinar will include relevant compliance information, as well as discussions about the following processes:

1. Obligations at SARS when companies have ceased to trade.

• • When must you deregister?
  • Consequences of non-compliance.
  • Channels available for deregistration.
  • Deregistration process for different tax types.
  • Suspension versus deregistration and the responsibilities while waiting for final deregistration.

2. Obligations at CIPC when companies have ceased to trade.

As an important stakeholder, you are invited to join the webinar. You may also extend the invitation to other interested parties.

Webinar details:

Topic:  SARS and CIPC Explaining the SMME Business Deregistration Process

Date: Thursday, 6 March 2025

Time: 17:00 – 19:00

Platforms: Virtual (Zoom and YouTube)

Please register in advance for this webinar using the following link:  https://sars-gov-za.zoom.us/webinar/register/WN_gQkLKuibQnKcPY7eIzxwdw

Meeting ID: 965 6933 1455

Passcode: 540445

YouTube link:  https://youtube.com/live/IJg1OZWrdwo?feature=share

After registering, you will receive a confirmation email with information about how to login to the webinar for an opportunity to have your questions answered during the session.

If you have any questions about the deregistration process for SMMEs, please send an email to [email protected].

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

21 February 2025 – Tax Court Judgments

• SARSTC IT 76795 (IT) [2025] ZATC CPT (13 January 2025)
• SARSTC IT 46080 (IT) [2024] ZATC CPT (5 December 2024)
• SARSTC IT 46098 (IT) 2024 ZATC JHB (4 December 2024)
• SARSTC IT 45903 (IT) [2024] ZATC JHB (14 March 2024)

Summaries are available on the Tax Court Judgments page

21 February 2025 – In this issue, we provide information about steps taken by SARS to keep your information safe through biometrics, the release of a new version of e@syFile, preparation for the upcoming Employer filing season and the criteria for taking out a selfie when submitting supporting documents to SARS.

21 February 2025 – Income Tax Act, 1962: The income tax notices, scheduled for publication in the Government Gazette, relate to –

• determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(c)(ii) (overnight allowance);
• determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(a)(ii) (daily allowance); and
• fixing the rate per kilometre in respect of motor vehicles – section 8(1)(b)(ii) and (iii).

Publication details will follow in due course

21 February 2025 – In this issue, we provide information about steps taken by SARS to keep your information safe through biometrics, the release of a new version of e@syFile, preparation for the upcoming Employer filing season and submission of the February provisional tax payments. We also cover upcoming developments relating to the digital submission of suspension of payment arrangements for Trusts and the criteria for taking out a selfie when submitting supporting documents to SARS.

21 February 2025 – Customs and Excise Act, 1964: Publication details for tariff amendments notices R.5878 and R5879, as published in Government Gazette 52150, and tariff amendments notice R.5898, as published in Government Gazette 52153, both of 14 February 2025, are now available.

21 February 2025 – The Donations Tax Guide has been updated to align with the legal technical requirements and processes.

• GEN-DNT-01-G01 – Manage Donations Tax – External Guide

20 February 2025 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the amendments to –

• Schedule No. 1, by the substitution of paragraph 1 of General Note O to include Morocco, Burundi and Uganda as part of the State Parties in the African Continental Free Trade Area (AfCFTA) Agreement;
• Schedule 1 by the substitution of Appendix IV to Annex 2 on Rules of Origin in the General Notes to facilitate ease of preferential trade among the implementing countries under the AfCFTA Agreement; and
• Part 1 of Schedule No. 2, by the insertion of item 204.05/2102.10/01.06 in order to impose anti-dumping duty on imports of active yeast imported from or originating from the Republic of Zimbabwe (ITAC Report 741).

Publication details will be made available later

20 February 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, 21 February 2025 from 18h00 to 22h00,

Saturday, 22 February 2025 from 18h00 to 00h00

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, 21 February 2025 @ 17h00.

20 February 2025 – Value-Added Tax Act, 1991

• VAT Reference Guide – Foreign Donor Funded Projects (Issue 3)

19 February 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, 21 February 2025 from 18h00 to 22h00.

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, 21 February 2025 @ 17h00.

18 February 2025 – SARS is modernising the Trust suspension of payment (SOP) process from manual to digital on eFiling, making it easier and more efficient for Trusts and their representatives to manage their tax obligations. This change aligns with our commitment to provide modern, digital services that simplify compliance. Taxpayers and tax practitioners are able to submit requests for SOP on Section 95(1)(c) and disputed Trust debt, from 17 February 2025 onwards.

For more information see the Guide to submit a dispute via eFiling.

17 February 2025 – SARS is introducing the option to submit Reportable Arrangements via eFiling, following requests for enhanced security and efficiency. Previously submitted manually via email, these submissions can now be made under the Services section, Additional Services on eFiling.

The submission process remains unchanged, with the RA01 form and supporting documentation still required. Both eFiling and email submissions will run parallel until 31 May 2025, after which email submissions will no longer be accepted.

This move is part of SARS’ ongoing efforts to modernise systems and improve compliance processes, providing taxpayers with a more secure and streamlined way to meet their obligations.

For more information, see the updated Guide to complete the Company Income Tax return (ITR14) on eFiling.

17 February 2025 – As a small, medium and micro enterprise (SMME), your contributions are integral to the nation’s economic growth and stability. SARS wants to make it easier for you to fulfil your tax obligations.  In this edition we aim to provide clear and certain information to help you remain tax compliant.

17 February 2025 – SARS has launched e@syFile™ Employer – version 8.0. The platform has been redesigned to enhance your filing experience. Version 8.0 will replace all previous versions of the software, effective 1 March 2025. Please download version 8.0 timeously to familiarise yourself with the new features. See the enhancements, system requirements and more detail here.

17 February 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.