What’s New at SARS

14 May 2026 – Income Tax Act, 1962

• Binding Private Ruling 428 – Delayed contribution equity investment structure

13 May 2026 – The Limpopo mobile tax unit schedules for May and June 2026 are now available.

12 May 2026 – The Northern Cape pop-up service point schedules for May and June 2026 are now available.

8 May 2026 – This notice informs all traders that the China trade scheme officially came into effect on 1 May 2026. It is, however, important to note that some tariff lines are subject to tariff-rate quotas (TRQs). The South African Revenue Service (SARS), in consultation with the Chinese Authorities, is finalising the legal framework required for the scheme and is establishing the system to issue Rules of Origin Certificates.

Once the necessary legislation is in place, certificates will be issued retrospectively from the effective date of 1 May 2026.  SARS is committed to implementing this process smoothly and will update stakeholders on the application procedure and documentation requirements as soon as the system to issue the certificates is operational.

We encourage all traders who wish to participate in the China trade scheme to stay informed and prepare for the upcoming processes. Please direct any queries or requests for clarification to: [email protected].

8 May 2026 – Customs and Excise Act, 1964

• Draft amendment to rules under section 120 – Advance foreign exchange payment

Due date for comment: 20 May 2026

8 May 2026 – Customs and Excise Act, 1964: Publication of rule amendment notice R7430 in Government Gazette 54613 of 8 May 2026, issued under sections 47B and 120, relating to air passenger tax (DAR269)

7 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:

Friday, 08 May 2026 from 18h00 to 00h00,

Saturday, 09 May 2026 from 18h00 to 04h00, Sunday 10 May 2026.

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.
Stakeholders are therefore urged to submit all Goods Declarations (bills of entry) and Road Manifest, especially those deemed priority, by Friday, 08 May 2026 @ 17h00.

7 May 2026 – The Freestate mobile tax unit schedules for May 2026 are now available.

7 May 2026 – Customs and Excise Act, 1964

• Ocean Ark Shipping Ltd and Another v CSARS (2025/209746) [2026] ZAWCHC 201 (24 April 2026)

Whether the applicants demonstrated a prima facie right to relief – the proportionality of the Commissioner’s enforcement actions – the adequacy of a revised guarantee offered as security.

6 May 2026 – The National Consumer Commission (NCC) and the South African Revenue Service (SARS) have concluded a Memorandum of Understanding (MoU) to enhance consumer protection against the proliferation of non-compliant goods entering the South African market. The MoU aims to improve enforcement, promote consultation, collaboration, and enhanced information sharing, in line with both entities’ respective mandates and to the extent permitted by law.

The MoU focuses on addressing non-compliant imports, improving tax and customs compliance, and protecting consumers from unsafe and substandard goods. The agreement provides for joint investigations, information sharing, and coordinated awareness initiatives.

The MoU specifically aims to facilitate collaboration between the parties in addressing contraventions of section 26 of the Consumer Protection Act, 2008 (Act No. 68 of 2008), particularly in relation to the failure to issue invoices or the issuing of invoices that do not comply with statutory requirements, including the omission of VAT registration details. It also establishes mechanisms for the NCC to report suspected contraventions of tax and customs legislation, including failures to register for tax and/or customs purposes.

The cooperation between the two institutions is expected to enhance enforcement efforts within the Clothing, Textile, Footwear, and Leather (CTFL) sector by identifying instances of evasion or avoidance of customs duties and taxes by importers, and by implementing appropriate legal controls and interventions to address such conduct. It further strengthens oversight in key sectors, including e-commerce imports, where the risks of mislabelling and regulatory non-compliance remain significant.

The Commissioner for SARS, Dr. Johnstone Makhubu, endorsing the agreement signed by his predecessor, affirmed:

“This partnership enhances our capacity to detect and act against non-compliant imports and tax evasion. It enables and aligns with the President’s announcement in SONA on the launch of the National Illicit Economy Disruption Programme that brings together key state agencies and other stakeholders, including the private sector. It enables us to protect the economy better while ensuring that all traders operate on a fair and lawful basis.”

He went on, “The agreement forms part of our collaboration strategy, drawing on multiple MOUs with state entities to stem cross-border trade abuses.”

Echoing these sentiments, the Acting Commissioner of the NCC, Mr Hardin Ratshisusu, stated that the MoU reinforces the NCC’s mandate to protect consumers. He further said, “Consumers have a right to safe, good quality goods and fair market practices. This collaboration enables more effective action against prohibited conduct, while improving accountability across the value chain.”

The agreement reflects a whole-of-government approach grounded in cooperation, transparency, and accountability. It further provides for structured reporting, joint operations, and ongoing engagement to ensure that non-compliant goods are identified and dealt with in accordance with applicable legislation.

Ends

Issued jointly by NCC and SARS

For media enquiries, please contact: 

6 May 2026 – Customs and Excise Act, 1964: Publication details for correction notice R7435, as published in Government Gazette 54623 of 6 May 2026, are now available.

5 May 2026 – The facility codes used in Box 30 on the Goods Declaration have been updated to include the Air Menzies International SA (Pty) Ltd degrouping facility located at Oliver Reginald Tambo International Airport (ORTIA).

This addition enables Customs to transmit electronic messages communicating the status of the consignment to these facilities.

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

5 May 2026 – Customs and Excise Act, 1964: The correction notice scheduled for publication in the Government Gazette, relates to the amendment to –

• Part 5A of Schedule No. 1, to insert item 195.10.03/2710.12.02 to maintain the rate of the general fuel levy at 110c/li on petrol in order to give effect to the announcement by the Minister of Finance on 28 April 2026

Publication details will be made available later

5 May 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notices R7426 and R7427, as published in Government Gazettes 54608 and 54609 of 5 May 2026, are now available.

4 May 2026 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments, with effect from 6 May 2026:

• Part 5A of Schedule No. 1, to adjust the general fuel levy on diesel by decreasing the general fuel levy on diesel from 93 cents per litre to nil cents per litre, in order to give effect to the announcement by the Minister of Finance on 28 April 2026
• Part 3 of Schedule No. 6, as a consequence of the reduction in the general fuel levy as announced by the Minister of Finance on 28 April 2026; the diesel refund provisions are adjusted accordingly

 Publication details will be made available later

1 May 2026 — The South African Revenue Service (SARS) marks Workers’ Day by expressing gratitude to the workers who drive the country’s economy and whose taxes sustain public services. This is the organisation’s message as the new Commissioner, Dr Johnstone Makhubu, assumes office on his first day in this role, mindful of the heavy responsibility entrusted to him and the institution by all South Africans.

Commissioner Makhubu expressed his gratitude to the President of the Republic, Mr Cyril Ramaphosa, and the Minister of Finance, Mr Enoch Godongwana, for entrusting him with the stewardship of this treasured national institution. Auspiciously, this occasion coincides with the first of May, Workers’ Day.

Commissioner Makhubu salutes workers by acknowledging that they are the bedrock of our country’s economy, which benefits from their skills, sacrifice and persistence. “SARS’s mission seeks to augment these efforts through the collection of revenue that turns workers’ effort into public good, wages into schools, productivity into infrastructure and enterprise into opportunity,” he said.

“Today is not significant merely because I am taking up new responsibilities. Workers’ Day reminds us that the strength of South Africa rests on ordinary people doing honest work, often under difficult conditions. As SARS, we will continue to honour that work by acting fairly, competently and with humility.” Dr Makhubu stresses that he takes up his new role with great respect and a clear understanding that leadership at SARS is not about authority, but stewardship.

SARS operates at the centre of the country’s social and economic contract and is entrusted by the President and the Minister of Finance to secure the state’s revenue base, strengthen compliance, enable development and protect the integrity of the tax system in an increasingly complex world. Commissioner Makhubu says that he accepted the responsibility without illusion about the task ahead.

“SARS carries one of the most serious responsibilities in the state and the trust placed in us must be protected every day, in every interaction and in every decision we take.”

He adds that SARS enters this new phase of its leadership as a world‑class revenue authority, recognised and respected globally for its institutional recovery, innovation and proven results. This reputation was earned through the discipline and hard work of its people over many years.

“In honour of workers, and particularly workers whose blood and sweat fuel our nation, our commitment now is not simply to defend SARS’s good standing, but to strengthen it. We are globally admired not by chance, but by our choices to act with integrity, apply the law evenly and to improve without losing our moral centre. That discipline will continue,” adds Commissioner Makhubu.

SARS has benefitted immensely from the exceptional leadership of former Commissioner Edward Kieswetter, who was instrumental over the past seven years in reimagining SARS from the ugliest period of state capture into a glorious national asset. Commissioner Makhubu said that “continuity remains central to the work ahead”, with the institution’s strategic direction remaining clear and unchanged. “We will continue to provide clarity while making compliance simpler, service more accessible, and enforcement more consistent, while collecting all tax that is due, not a cent more, not a cent less”.

To support this commitment, the Commissioner is prioritising a SARS initiative called Doing Basics Right. This focus on perfecting SARS’s core activities in service of the organisation’s envisioned future state, in which the best service is no service, and tax just happens.

The country faces the major challenge posed by the illicit economy, which deprives the fiscus of its fair share, harms legitimate businesses, causes job losses, and undermines fair competition. President Ramaphosa has provided clear leadership in the government’s mission to disrupt and dismantle the illicit economy, which has reached a staggering, unacceptable level. SARS has designed its own Illicit Economy Strategy that will complement the national strategy and forge an even closer cooperation with the national law enforcement agencies.

Commissioner Makhubu has also identified Modernisation 3.0 as the linchpin of SARS’s strategy. SARS will continue to invest heavily in modern technology, keeping the organisation at the forefront of data‑driven administration, digital service delivery, and intelligent compliance systems. Modernisation 3.0 will be supplemented by human capability, as SARS remains committed to attracting skilled professionals, deepening institutional knowledge, and providing continuous training that keeps pace with legal, economic and technological change.

“Our message to taxpayers is unambiguous. SARS will treat those who comply with professionalism, clarity and respect. Systems will be designed to make compliance easier, not harder, and engagement will be guided by transparency, not suspicion”.

He also warned those who intended not to comply with tax law. “Those who evade tax, abuse the system, or engage in deliberate and wilful non‑compliance should expect decisive action. A tax system only works when everyone carries their share, and no one is allowed to undermine it at the expense of others.”

Commissioner Makhubu said Workers’ Day reminds us that institutions exist to serve people, not the other way around, and that the day “marks a new chapter that speaks of continuity strengthened by experience and guided by a well-functioning moral compass”.

For further information, please contact [email protected].

30 April 2026 – Income Tax Act, 1962: SARS invite comment in writing on the following draft notices:

• Draft notice in terms of section 76C of the Act, prescribing the persons eligible to apply to the Commissioner for a double taxation agreement (DTA), i.e. a bilateral, advance pricing agreement (APA)
• Draft notice in terms of section 76D of the Act, prescribing the fees payable by an applicant in an application for a DTA APA
• Draft notice in terms of section 76I(b) of the Act, prescribing the additional requirements that may lead to the rejection of an application for a DTA APA
• Draft notice in terms of section 76J(1) of the Act, specifying the requirements for processing an application for a DTA APA
• Draft notice in terms of section 76J(3) of the Act, prescribing the information to be contained in a preliminary DTA APA
• Draft notice in terms of section 76P of the Act, specifying the procedures and guidelines for the implementation and operation of the DTA APA system

Due date for comment: 29 May 2026