Legal Counsel – Secondary Legislation – Rules Amendments 2026

The South African Revenue Service (SARS) has announced a forthcoming amendment to secondary legislation that will affect various tax statutes, with public notice R.7656 published in Government Gazette 54939 on 3 July 2026. The notice outlines proposed rule changes that impact the Customs and Excise Act of 1964, along with adjustments to the Tax Administration Act of 2011. The amendments are designed to align current regulatory frameworks with evolving economic conditions, close identified loopholes, and introduce clearer compliance requirements for taxpayers and businesses. The specific amendments include revisions to duty rates, updated definitions of taxable goods, and procedural modifications for filing related documentation. Stakeholders are advised to review the published notice carefully to understand the forthcoming obligations and to prepare for any necessary adjustments to accounting practices and reporting processes. SARS has indicated that the amendments will become effective upon publication, providing a brief transition period for affected parties to align their operations with the new regulatory standards. The department encourages stakeholders to submit any representations or objections during the designated comment period, which closes shortly after the publication date, ensuring that all perspectives are considered before the finalisation of the legislative changes. This proactive engagement underscores SARS’s commitment to transparency and stakeholder consultation in the legislative process.