Legal Counsel – Secondary Legislation – Public Notices

The South African Revenue Service (SARS) has published a series of secondary legislative notices in the Government Gazette on 3 July 2026, specifically Notice 7664, which outlines the addresses at which various tax‑related processes will be conducted. These notices pertain to amendments in the Tax Administration Act of 2011 and affect the locations where taxpayers must submit certain documents, attend appointments, or fulfil compliance obligations. The publication details each affected statutory provision, the specific administrative actions required, and the effective dates of the changes. Stakeholders, including tax practitioners, businesses, and individuals, are urged to review the notices carefully to understand how the new procedural requirements will impact their operations and reporting duties. SARS has indicated that failure to adhere to the updated location directives may result in delays in processing returns, potential penalties, or the need for rescheduling appointments. The department encourages all affected parties to update their records and communication channels accordingly, and to seek clarification from SARS representatives if any ambiguities arise. This step is part of a broader initiative to streamline tax administration, enhance transparency, and ensure that all interactions with SARS occur at the correct and authoritatively designated locations.