What’s New at SARS

1 June 2026 – Now is the time to update your personal and banking details online.

Know your dates:

• Auto Assessments: 1 July to 12 July 2026
• Non-provisional individuals: 13 July to 23 October 2026
• Provisional taxpayers: 13 July 2026 to 22 January 2027
• Trusts: 19 September 2026 to 22 January 2027

Here’s what’s changed for 2026 Filing Season:

• Less capturing, more prefilled data: Some of your information (like investment income) will already be filled in on your form — saving you time.
• Simpler, easier-to understand questions: The form has been simplified with fewer repeated questions and clearer wording to help you complete it correctly.
• Better guidance on residency status: New questions and date fields will help you provide the right information about your residency.
• Easier medical aid selection: A dropdown list of approved medical aid schemes will help you choose the correct option and avoid mistakes.
• Use WhatsApp for quick and easy access: You can now receive your Notice of Assessment (ITA34) if you are auto-assessed and don’t use email or eFiling. You can also get your Notice of Assessment (ITA34) and Statement of Account (SOA) on WhatsApp and even upload supporting documents directly through WhatsApp.
• Improved eFiling experience: The Income Tax Return (ITR12) has been updated with a new look and feel to make navigation easier. You will also find quick links to your Notice of Assessment (ITA34), and clearer messages if your return is overdue.
• Fewer verification issues: A new declaration alert questionnaire will help identify and resolve issues earlier, reducing the chances of your return being selected for verification.

These changes make your filing experience smoother and help you get it right the first time.

Keep an eye on the Filing Season webpage.

1 June 2026 – Close Corporations Act, 1984, Companies Act, 1973, Companies Act, 2008, and Tax Administration Act, 2011

• Williams NO and Another v eThekwini Municipality and Others (13624/2022P) [2026] ZAKZPHC (27 May 2026)

Whether the application for security of costs brought by the first defendant in respect of action proceedings brought by the first and second plaintiffs as joint liquidators of Zikhulise Cleaning Maintenance and Transport CC against the first defendant may be granted.

While SARS is not a party to the proceedings, it is heavily invested in the matter.

1 June 2026 – Income Tax Act, 1962

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

The South African Reserve Bank changed the “repo rate” on 29 May 2026, effective 1 June 2026.

1 June 2026 – 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.

1 June 2026 – See the FAQs, steps to apply and contact details for the new China’s Zero-Tariff Preference Scheme here.

30 May 2026 — The Commissioner of the South African Revenue Service, Dr Johnstone Makhubu, said that SARS has finalised the legal and operational framework to administer China’s zero-tariff scheme. The Rules in terms of section 46A of the Customs and Excise Act, 1964, regulating the issuing of certificates of origin are available on the SARS website. From 1 June 2026, SARS will be issuing Rules of Origin certificates for qualifying exports.

The Commissioner confirmed that goods already shipped or cleared on or after 1 May 2026 are not disadvantaged and that traders can obtain origin certificates for those shipments, allowing them to receive the intended duty-free benefits in China. As an interim measure, exporters can lodge security with China’s customs administration in the absence of a certificate of origin. This security will be released upon the lodging of a valid certificate of origin obtained from SARS in respect of qualifying goods.

The Commissioner elaborated: “Beginning 1 June, we are introducing a simple, printable certificate format, allowing exporters to prove origin and claim the tariff preference straight away”. This certificate carries the necessary security features and will be accepted by China’s Customs Administration. The Commissioner added that SARS will be issuing the approved certificate template upon application to exporters, and they will be advised of any supporting-document requirements by the relevant officials. .

Addressing concerns, the Commissioner said: “We understand that exporters have questions about how this scheme works, especially for shipments already on the way. I want to assure our traders that no qualifying exporter will be left behind. From 1 June, SARS is issuing origin certificates retrospectively to cater for qualifying goods that were shipped or cleared after 1 May 2026, so they can still benefit fully from the zero tariffs”. This measure confirms SARS’s commitment to providing clarity and certainty while making the movement of goods easy and seamless. It also aligns with the organisation’s commitment to facilitate legitimate trade and protect South Africa’s customs system.

SARS is the designated issuing authority for the required Rules of Origin certificates. China’s unilateral zero-tariff arrangement, also offered to several other African countries, allows qualifying goods to enter the Chinese market duty-free. For purposes of the verification of the issued certificates, please contact [email protected]

Additionally, as an interim measure, exporters requiring assistance can also contact SARS at [email protected] for guidance on the new arrangement. FAQs will be published on the Rules of origin webpage on the SARS website early next week.

Exporters are reminded that not all goods qualify for China’s zero-tariff arrangement: some remain subject to tariff‑rates or quotas and specific conditions. Zero-tariff treatment depends strictly on meeting the Rules of Origin and presenting a valid SARS Certificate of Origin. Exporters must confirm eligibility with their trading partners in China, maintain proper origin documentation, and stay up to date with SARS processes. Only fully compliant shipments will qualify, making careful preparation essential to avoid delays or disqualification.

“SARS is committed to support exporters and empowering honest traders to reap maximum benefit from global trade incentives while safeguarding the customs system”, Commissioner Makhubu concluded.

For further information, please contact [email protected].

29 May 2026 – See our FAQs for more information on the declaration of Foreign Registered Vehicles in addition to the media release of 19 May 2026.

29 May 2026 – The facility codes used in Box 30 on the Goods Declaration have been updated to:

• Replace Gibela Trade and Invest 1322 CC with Diamond Global Terminals Pty (Ltd) for the depot located in Durban; and
• Include the Swissport South Africa Pty (Ltd) degrouping depot located at ORTIA and Cape Town.

SC-CF-19-A02 – Facilities Code List – External Annexure

29 May 2026 – The Guide to the Tax Directive functionality on eFiling has been updated to:

• Provide more clarity on the tax type description for Tax Directive – Individual and Tax Directive – Organisation activation.
• Include the tax directive reports function that is available.

29 May 2026 – South Africa recorded a preliminary trade balance surplus of R15.2 billion in April 2026. This surplus was attributable to exports of R190.6 billion and imports of R175.4 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN).

See the full Media Release here.

29 May 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notice, R.7533, as published in Government Gazette 54757 of 29 May 2026, are now available.

29 May 2026 – The following High Court judgments were placed on the SARS website:

• CSARS v Shabangu and Another (121282/2023) and CSARS v Shabangu NO and Others (121275/2023) [2026] ZAGPPHC (27 May 2026)
• Poseidon Operations (Pty) Ltd v CSARS and Others (23278/2022) [2026] ZAGPPHC 453 (29 April 2026)
• CSARS and Another v Alliance Fuel (Pty) Ltd (Leave to Appeal) (7453/2024) [2026] ZALMPPHC 43 (30 March 2026)
• WCF Hardware Distributors (Pty) Ltd v CSARS (2024/051127) [2026] ZAGPPHC 104 (10 February 2026)
• Afrinergy Holdings (Pty) Ltd v CCARS and Others (Review) (18187/2022) [2026] ZAGPPHC 105 (2 February 2026)
• Contract Packing Solutions CC v SARS and Others (2025/016340) [2026] ZAGPPHC 17 (16 January 2026)

Summaries are available on the High Court Judgments page.

29 May 2026 – We’ve listened and compiled a few FAQs on what to do when an employee’s Income Tax number is not available and the employee cannot be contacted.

28 May 2026 – Customs and Excise Act, 1964: The tariff 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 subheading 7302.10 in order to increase the rate of customs duty on rails from 5% to 10% (ITAC Report 751).

Publication details will be made available later

28 May 2026 – Customs and Excise Act, 1964: Publication of rule amendments notice, R7522, in Government Gazette 54755 of 28 May 2026, issued under sections 46A and 120, relating to the non-reciprocal zero-tariff treatment for goods exported from the Republic of South Africa to the Peoples Republic of China (DAR271).

28 May 2026 – Income Tax Act, 1962

• Interpretation Note 144 – Income Tax Exemption – Bargaining Councils

28 May 2026 – Publication of Guide for Tax Rates/Duties/Levies (Issue 18)

Tax rates prior to the 2018 year of assessment have been deleted and issues 15 to 17 of this guide may be consulted for these rates.

28 May 2026 – Issues 15 to 17 of the Guide for Tax Rates/Duties/Levies have been archived.

28 May 2026 – 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, 30 May 2026 from 04h00 to 08h00.

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

27 May 2026 – Customs and Excise Act, 1964: Publication details for correction notice, R7521, as published in Government Gazette 54749 of 27 May 2026, are now available.