What’s New at SARS

4 July 2025 – Income Tax Act, 1962: Guides published in preparation for Filing Season 2025:

• Guide on Income Tax and the Individual (2024/25)
• Guide on the Determination of Medical Aid Tax Credits (Issue 17)

4 July 2025 – Income Tax Act, 1962

• Interpretation Note 33 (Issue 6) – Assessed losses: Companies: The “trade” and “income from trade” requirements

4 July 2025 – Income Tax Act, 1962

• Interpretation Note 33 (Issue 5) – Assessed losses: Companies: The “trade” and “income from trade” requirements

4 July 2025 – SARS invites you to tender for the goods and/or services as detailed in the tender documents. The conditions contained in the SARS Supply Chain Management Policy and the Regulatory Framework which governs tenders at SARS are applicable to the RFP10/2025 tender process.

4 July 2025 – Value-Added Tax Act, 1991

• CSARS v Woolworths Holdings Limited (863/2023) [2025] ZASCA 99 (04 July 2025)

Value-Added Tax 89 of 1991 (VAT Act) – An entity conducting an enterprise as an investment company is entitled to input tax deduction in respect of costs incurred in relation to a rights offer made to shareholders to raise capital for further investment which would increase the value of its investments.

4 July 2025 – Tax Administration Act, 2011: Public Notice 6390 as published in Government Gazette 52939 of 4 July 2025 relating to extending the date by which a taxpayer, eligible for automatic assessment, must submit an income tax return.

4 July 2025 – Customs and Excise Act, 1964

• Draft amendments to rules under sections 64E and 120 Rules Amendments – Accreditation of clients

Due date for comment: 17 July 2025

4 July 2025 – The SARS Online Query System (SOQS) guide has been updated with two changes:

1. The “What’s My Directive Status” query has been enhanced to include the One-Time Password (OTP) step, providing an additional layer of security to protect against unauthorised access.
2. A new “Provisional Taxpayer Auto Assessment Request” service has been introduced. This service allows eligible provisional taxpayers who have received corresponding notifications from SARS to request inclusion in the auto assessment population for the 2025 year of assessment.

Updated guide: GEN-GEN-51-G01 – SARS Online Query System – External Guide

4 July 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notices R6378, R6379, and R6380, as published in Government Gazette 52938 of 4 July 2025, are now available.

3 July 2025 – Customs and Excise Act, 1964: The tariffs amendments notices, scheduled for publication in the Government Gazette, relate to the amendments to –

• Part 1 of Schedule No. 1, by the insertion of tariff subheadings under subheading 8543.40, in order to provide for vaping devices presented with vaping liquid;
• Part 2A of Schedule No. 1, as a consequence to the amendment to Part 1 of Schedule No. 1, in order to provide for vaping devices presented with vaping liquid and the insertion of Note 5 to clarify that the rate of duty specified in the rate of duty column is only applicable to liquid presented with the device; and
• Part 1E of Schedule No. 6, as a consequence to the amendments in Part 2A of Schedule No. 1, to provide for a rebate of duty on locally manufactured goods as well as the substitution of Notes 1, 2 and 4 to include the reference to the newly inserted rebate items 622.24, 622.25 and 622.26.

Publication details will be made available later

3 July 2025 – Taxpayers who get an Auto Assessment will be notified of the outcome by SMS or email from 7 – 20 July 2025.

From 7 July, you can check if you will be auto-assessed go to the SARS Online Query System (SOQS) dashboard on the Use our Digital Channels webpage. Once you have accessed it, navigate to “My Auto-Assessment Status” icon to check your status. Please wait for your SMS or email notification before checking as it will be released in batches during the period between 7 and 20 July 2025.

Understanding Auto Assessment

Auto Assessment is an automatic tax assessment of a personal income tax return in which SARS uses pre-filed information to calculate and issue an assessment without the need for taxpayers to complete or submit a tax return. SARS uses information from employers, banks, medical schemes, retirement funds, and insurers.

Auto Assessment notice will advise if you paid too much or too little tax in the previous financial year.

For more information, see the How does Auto-Assessment work webpage.

#YourTaxMatters #FilingSeason2025

2 July 2025 – SARS invites you to tender for the goods and/or services as detailed in the tender documents. The conditions contained in the SARS Supply Chain Management Policy and the Regulatory Framework which governs tenders at SARS are applicable to the RFP08/2025 tender process.

2 July 2025 — This past week, the South African Revenue Service (SARS) marked a historic milestone in Brussels with the signing of three Mutual Recognition Arrangements (MRAs) for its Authorised Economic Operator (AEO) Programme. SARS is partnering with the United States Customs and Border Protection (CBP), the United Kingdom’s His Majesty’s Revenue & Customs (HMRC), and India’s Central Board of Indirect Taxes and Customs (CBIC). In addition, SARS undertook a Memorandum of Understanding with the Customs & Excise department of Hong Kong, China, regarding cooperation and mutual administrative assistance in Customs matters. SARS also concluded a cooperation agreement with the Xiamen District of the General Administration of China Customs.

SARS also engaged in follow-up conversations with the Canada Border Services Agency, (CBSA) concluding the exploration of mutual recognition for AEO. SARS engaged the Federal Customs Service (FCS) of Russia to explore cooperation and mutual administrative assistance in Customs matters and mutual recognition for AEO.

MRA negotiation is a multi-phase undertaking that demands operational trust and verified equivalence in programmes and procedure. It is not about blanket acceptance but ensuring that one country can confidently rely on another’s AEO validations and customs processes without compromising security or compliance integrity. Once signed, MRAs require ongoing cooperation, system interoperability, and joint reviews to maintain their effectiveness.

These events are not just diplomatic achievements; they are the culmination of more than five years of sustained technical engagement, policy alignment, and trust-building. The journey to mutual recognition is a rigorous one, involving detailed assessments of each country’s customs-compliance frameworks, validation procedures, and risk-management systems. The fact that SARS has successfully concluded MRAs with three of the world’s major trading nations is a powerful testament to the maturity, credibility, and international standing of South Africa’s AEO programme.

Through these MRA agreements, SARS and its MRA partners have committed to recognising each other’s AEOs, enabling accredited traders to benefit from faster customs clearance, reduced inspections, and lower administrative burdens. These facilitation benefits will apply to trade between South Africa and the US, UK, and India — countries that together account for approximately $37–40 billion in trade with South Africa (per SARS Trade Statistics data for 2024).

Notably, South Africa has become the first country on the African continent to achieve an MRA with the United States under its Customs Trade Partnership Against Terrorism (CTPAT) program — a milestone that underscores both operational excellence and international trust. CTPAT is widely regarded as one of the most mature, influential, and operationally demanding supply-chain security partnership programmes globally. Its design has shaped many AEO programmes around the world. While the World Customs Organization’s SAFE Framework of Standards to Secure and Facilitate Global Trade remains the overarching international blueprint for AEO programmes, CTPAT stands as the de facto global benchmark for operational rigour, security validation, and customs-to-customs trust. The United States maintains exceptionally high standards for MRAs, making this achievement both rare and hard-earned.

These new MRAs reflect SARS’s commitment to building a trusted global network of trade partners, one that balances facilitation with security, and innovation with integrity. As the global trade landscape evolves, South Africa is not just adapting; it is helping to shape the future of customs cooperation and supply-chain security on the African continent and beyond.

Since its launch in November 2020, the SARS AEO programme, which is fully aligned to SAFE, has enjoyed unprecedented uptake. These achievements reflect SARS’s commitment to trade facilitation, stakeholder satisfaction, and sustainable compliance. Importantly, AEOs now benefit from compelling reciprocal advantages through our MRA partners. It’s become a cornerstone of SARS’s strategy to promote voluntary compliance and optimise resource allocation across the customs landscape. As of 31 May 2025, SARS has accredited 831 AEOs in South Africa.

This significantly enhances the competitiveness of local exporters that choose to join SARS’s AEO Programme, benefiting from SARS’s network of MRAs now extending to China, Hong Kong, India, SACU (Botswana, Eswatini, Lesotho and Namibia), Uganda, the UK, the US, and Zambia. With these MRAs in place, SARS now has mutual-recognition coverage for nearly 46% of South Africa’s export destinations by value, significantly enhancing the competitiveness of local exporters.

“This achievement is not only a win for SARS, but a win for South Africa’s economy and our position in the global trade ecosystem”, said SARS Commissioner and the WCO Council Chairperson Edward Kieswetter. “Securing MRAs with three major trading partners — including the United States, the United Kingdom, and India — demonstrates the growing trust in South Africa’s tax and customs systems and our commitment to enabling legitimate trade while safeguarding our borders”. The Commissioner noted that the MRAs “also reflect the principles at the heart of the WCO SAFE Framework: collaboration, risk management, and shared responsibility for secure and efficient global supply chains. As the first country in Africa to sign an MRA with the United States, we are proud to lead the way for the continent in deepening trade facilitation and security cooperation with the world’s largest economy”.

For further information, please contact [email protected]

2 July 2025 – Customs and Excise Act, 1964: Draft amendments to Schedules

• Draft amendment in Part 1 of Schedule No. 1 (updated 3 July 2025)
• Draft amendment in Schedule No. 2

Due date for comment: 1 August 2025

1 July 2025 – SARS invites you to tender for the goods and/or services as detailed in the tender documents. The conditions contained in the SARS Supply Chain Management Policy and the Regulatory Framework which governs tenders at SARS are applicable to the RFP13/2025 tender process.

1 July 2025 – Customs and Excise Act, 1964: Draft Schedules and Forms Amendments relating to electric vehicles

Draft Schedules

• Draft amendment to Chapter 98 in Part 1 of Schedule No. 1
• Draft amendment to Part 1 of Schedule No. 3
• Draft amendment to Part 2 of Schedule No. 4

Draft Forms

• DA199 – Automotive Production Development Programme (APDP) Account (Note that the file contains 47 Forms)

Due date for comment: 29 July 2025

1 July 2025 – The latest scam is a SMS indicating that SARS is conducting an audit on a Tax refund.  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].

1 July 2025 — The South African Revenue Service (SARS), led by Commissioner Edward Kieswetter, concluded a transformative two-year tenure as Chairperson of the World Customs Organization (WCO) during the 145^th/146^th WCO Council Sessions at WCO Headquarters in Brussels. Attended by over 400 representatives from 186 member administrations, which collectively manage 98% of global trade, the sessions marked a pivotal moment for global Customs. These sessions were held alongside the 92^nd Policy Commission and Private Sector Consultative Group meetings. High-level bilateral engagements further solidified SARS’s leadership in advancing trade facilitation and security worldwide.

WCO: Driving Global Trade Through Collaboration

Founded in 1952, the WCO is the foremost intergovernmental body dedicated to enhancing Customs efficiency and effectiveness. Its 186 members balance enforcement and facilitation to secure borders, combat illicit trade, and drive economic prosperity. The WCO Council, its highest decision-making body, sets the strategic course for Customs administrations globally. Under Commissioner Kieswetter’s chairmanship (2023–2025), the WCO embraced a bold vision of a Smart, Morden Customs ecosystem, delivering impactful outcomes to meet the demands of a rapidly evolving world.

Strategic Milestones and Global Impact

The 2025 Council Sessions adopted the WCO’s 2025–2028 Strategic Plan, a roadmap prioritising technology, resilience, and inclusivity. Key initiatives included:

• WCO Modernisation Programme: Enhancing governance and Secretariat efficiency to better serve members.
• SAFE Framework of Standards: Strengthening supply chain security while streamlining legitimate trade.
• Fragile Borders Action Plan: Addressing vulnerabilities to curb illicit trade in high-risk regions.
• Gender Equality and Diversity Work Plan: Promoting inclusivity across global Customs.
• e-Commerce Administration: Adapting to the surge in digital trade.
• Harmonised System (HS) Enhancements: Refining global trade classification for precision.
• Capacity-Building Paradigm: Equipping members with tools to tackle modern challenges.

In his closing remarks at the WCO Council Session on 28 June 2025, Commissioner Kieswetter reflected on the urgency of these efforts: “We stand at a crossroads, with geopolitical tensions, climate disruptions, and illicit trade testing our resilience. Yet, Customs remains the backbone of secure, inclusive trade. Together, we are building bridges that connect economies and protect societies”. The Commissioner called for collective responsibility, urging members to “harness our shared expertise to create a Customs community that is agile, inclusive, and future-ready”.

Transformative Leadership (2023–2025)

Commissioner Kieswetter’s tenure redefined the WCO as a forward-looking organisation, championing digitalisation, inclusivity, and public-private partnerships. Key achievements included:

• Institutional Reforms: Streamlined governance, a successful leadership transition, and the acquisition of a permanent Brussels headquarters.
• Strategic Vision: Implementation of the Modernisation Plan, focusing on the themes of Technology & Innovation, Green Customs, and Governance & Accountability.
• Global Advocacy: elevating Customs’ role in mobilising domestic resources and sustainable development, rooted in the African philosophy of Ubuntu— shared responsibility and mutual support.
• Member Engagement: Fostering diplomatic cohesion to amplify diverse voices.

Reflecting on his tenure, Kieswetter stated, “It has been an honour to serve this vibrant community. Our collective achievements — from modernisation to inclusivity — reflect the power of unity. Let us carry this momentum forward, ensuring Customs remains a force for global good”. His leadership delivered measurable progress, leaving a legacy of resilience and innovation.

South Africa Elected WCO East and Southern Africa Vice-Chair

South Africa was unanimously elected Vice-Chair of the WCO Eastern Southern Africa (ESA) region, effective 1 July 2025. As part of the WCO’s six regions, SARS will drive digital transformation, revenue mobilisation, Customs modernisation, and regional cooperation, reinforcing its commitment to effective governance and sustainability.

Historic Bilateral Agreements

On the sidelines of the Council Sessions, SARS forged groundbreaking partnerships:

• Mutual Recognition Arrangements (MRAs): Signed with the United States (the Customs Trade Partnership Against Terrorism, CTPAT); the United Kingdom’s (HMRC); and India’s CBIC under SARS’s Authorised Economic Operator Programme (AEO) Programme. The Mutual Recognition Agreement signed with the United States is a first for an African nation, and underscores SARS’s operational excellence, enabling South African exporters to access the U.S. market with greater speed and security.
• Memorandum of Understanding: Signed with the Hong Kong Customs and Excise Department for enhanced cooperation.
• Cooperation Agreement: Concluded with China’s Xiamen District (GACC) to streamline Customs processes.

These agreements boost trade efficiency, cut costs, and improve transparency, benefiting global importers, exporters, and economies.

A Unified Vision for Global Trade

In his closing remarks, Commissioner Kieswetter underscored the WCO’s unifying mission: “Borders may divide, but Customs connects — bridging nations, securing supply chains, and fostering prosperity. Let us remain steadfast in this purpose”. These words encapsulate SARS’s commitment to a resilient, inclusive Customs ecosystem that drives sustainable growth.

The week’s outcomes align with SARS’s Vision and Strategic Intent, reinforcing its role as a global leader. As the Commissioner concluded, “Our work this week has laid a foundation for a safer, more connected world. Together, we will continue to transform Customs for the benefit of all”.

See Annexure 1 for further information.

For further information, please contact [email protected]

1 July 2025 – As part of the ongoing Customs Modernisation Programme, the South African Traveller Management System (SATMS) continues to be enhanced to improve operational efficiency and ensure compliance with regulatory requirements.

The following system and procedural updates have been implemented:

• SATMS now sends automated reminders to travellers regarding the re-export of temporarily imported goods.
• Extensions for TRD1 may be granted upon submission of valid supporting document.
• Traveller Cards (TC-01) may still be used as a contingency measure when SATMS is inaccessible.
• Commercial goods must be declared using a Customs Clearance Declaration (SAD 500).
• Automated acquittal processes have been introduced for goods temporarily imported or exported.
• Currency declaration screens have been updated for scenarios where a traveller declares on behalf of a company.

Updated documents:

• SC-PA-01-12 – SATMS Through the SARS Website – External Guide
• SC-PA-01-13 – SATMS Through the Mobi-App and QR Code Scan – External Guide
• SC-PA-01-11 – Traveller Processing – External Policy

30 June 2025 – Value-Added Tax Act, 1991

• Binding General Ruling 4 (Issue 4) – Apportionment methodology to be applied by a municipality