South Africa

On 30 October 2026, the South African Revenue Service (SARS) published Binding Private Rulings 421 to 440 under the Income Tax Act, 1962. These rulings provide certainty on the tax treatment of specific transactions, with Ruling 431 addressing the vesting of dividends by a resident trust in non-resident beneficiaries. This development is critical for trustees,

SARS released its monthly trade statistics on 30 October 2026, revealing a preliminary trade balance surplus of R19.8 billion for September 2026. The surplus was driven by robust export performance, particularly in mineral products and vehicles, while imports moderated. These statistics are compiled from customs declarations and serve as a key economic indicator for fiscal

On 30 October 2026, SARS published details for tariff amendment notices R8119 and R8120 in Government Gazette 55645, enacted under the Customs and Excise Act, 1964. These amendments adjust rates of customs duty on specific goods, reflecting outcomes from the International Trade Administration Commission (ITAC) investigations and World Customs Organization (WCO) Harmonized System updates. The

SARS announced on 30 October 2026 that its digital platforms, including eFiling, SARS Online Query System (SOQS), and the SARS MobiApp, will undergo scheduled upgrades from 31 October to 1 November 2026. This maintenance is part of SARS’ strategic vision to become a smart, modern revenue administration with unquestionable integrity. During the upgrade window, taxpayers,

On 29 October 2026, SARS issued a notice regarding upcoming tariff amendments scheduled for publication in the Government Gazette under the Customs and Excise Act, 1964. This pre-publication alert allows importers, exporters, and customs brokers to prepare for imminent changes to duty rates on specified goods. The amendments typically arise from ITAC recommendations, trade remedy

In a media release dated 29 October 2026, SARS urged employers who have not yet submitted their 2026 Employer Interim Reconciliation Declaration (EMP501) to act immediately ahead of the 31 October 2026 deadline. The EMP501 reconciliation covers the first six months of the 2026 tax year (March to August) and is mandatory for all registered

On 28 October 2026, SARS published a summary of the High Court judgment in CSARS v Mkhize and Others (D13795/2024) [2026] ZAKZDHC 69. The case centered on the interpretation of the Tax Administration Act, 2011, and the Constitution of the Republic of South Africa, 1996, regarding SARS’ powers to collect outstanding tax debts and the

On 27 October 2026, SARS announced changes to the Third-Party Appointment (AA88) process, which empowers SARS to appoint an employer to deduct outstanding tax liabilities from a taxpayer’s remuneration. The revised process streamlines the issuance of AA88 notices, introduces digital notification channels, and clarifies the employer’s obligations upon receipt. This mechanism is a critical enforcement

On 26 October 2026, the South African Revenue Service (SARS) Customs division published the latest weekly list of unentered goods currently held in state warehouses. This list is a critical compliance tool for importers, freight forwarders, and customs brokers, enabling them to identify shipments that have not been declared within the statutory period. Under the

On 23 October 2026, SARS Customs released updated user guides for the South African Traveller Management System (SATMS), a digital platform designed to streamline traveller declarations and enhance border compliance. The SATMS allows international travellers to declare goods, currency, and other dutiable items electronically before arrival, reducing processing times at ports of entry. The updated