South Africa

On 9 October 2026, SARS announced scheduled maintenance and upgrades to its digital platforms, including eFiling, the SARS Online Query System (SOQS), and customs declaration systems, over the weekend of 9 to 10 October 2026. This maintenance window is part of SARS’s Vision 2024–2029 to build a “smart, modern SARS with unquestionable integrity.” The upgrades

On 9 October 2026, SARS published details of Tariff Amendments Notice R7991, as gazetted in Government Gazette No. 55506 dated 9 October 2026, under the Customs and Excise Act, 1964. The notice amends Schedule 1 (Customs Duties), Schedule 2 (Anti-dumping and Countervailing Duties), Schedule 3 (Safeguard Duties), and Schedule 4 (VAT on Imports) of the

On 9 October 2026, SARS released Rules Amendments Notice R7992, published in Government Gazette No. 55506, under the Customs and Excise Act, 1964. The amendments revise the Rules to the Act, specifically targeting customs declaration procedures, licensing conditions for customs-controlled areas, and accreditation requirements for registered agents. Notable changes include tightened documentation standards for Bill

On 8 October 2026, SARS Legal Counsel published draft Customs and Excise Act Rule DA 63 – “Application for refund on duty paid imported goods exported” – for public comment. The draft rule establishes a standardized procedure for claiming refunds of customs duties paid on imported goods that are subsequently exported, either in the same

On 8 October 2026, SARS Legal Counsel issued a pre-publication notice regarding upcoming Tariff Amendments scheduled for the Government Gazette. The notice outlines proposed amendments to Schedules 1, 2, 3, and 4 of the Customs and Excise Act, 1964, covering MFN duty rate adjustments, preferential trade agreement (PTA) quota allocations for SADC and AfCFTA partners,

On 8 October 2026, SARS Legal Counsel published summaries of two significant Tax Court judgments delivered in September 2026: SARSTC IT 76811 (IT) [2026] ZATC JHB (4 September 2026) and SARSTC VAT 2138 (VAT) [2026] ZATC JHB (13 September 2026). The Income Tax judgment addresses the deductibility of interest expenditure incurred on hybrid financial instruments

On 7 October 2026, SARS announced that fourteen accused – comprising five corporate entities and nine individuals – appeared before the Siyabuswa Magistrates’ Court following coordinated arrests by the SARS Anti-Corruption and Enforcement Unit and the Directorate for Priority Crime Investigation (Hawks). The charges relate to an alleged VAT refund fraud scheme amounting to R3.99

On 25 September 2026, the South African Revenue Service (SARS) published Public Notice 7958 in Government Gazette 55438, extending the deadline for provisional taxpayers who received an automatic assessment under Notice 7422 (published 30 April 2026) to request a reduced or additional assessment. The original deadline, set under section 95(6) of the Tax Administration Act,

On 28 August 2026, the South African Revenue Service (SARS) published an updated guide to the Tax Compliance Status (TCS) functionality on its eFiling platform. The revision specifically addresses the compliance obligations of non-resident directors who execute multiple financial transfers, clarifying procedural requirements for obtaining and maintaining a valid TCS pin. This update operates under

On 28 August 2026, SARS issued the 15th edition of its SMME Connect newsletter, a dedicated communication channel designed to support small, medium, and micro enterprises (SMMEs) in navigating South Africa’s tax landscape. This edition reiterates SARS’ strategic commitment to reducing compliance burdens for small businesses through simplified processes, digital tools, and targeted education. The