South Africa

On 14 August 2026, the South African Revenue Service (SARS) published official details regarding 2026 tariff amendments, referencing Customs and Excise Act, 1964 notices R7809 and R7810 as released in Government Gazette 55190 of the same date. These amendments adjust customs duty rates across numerous imported product categories, reflecting harmonized system code updates, revised economic […]

On 14 August 2026, the South African Revenue Service (SARS) published VAT notice R7808, as included in Government Gazette 55190 of the same date, detailing amendments to the Value-Added Tax Act, 1991. The notice introduces revised VAT rates applicable from 1 September 2026, adjusts the VAT registration threshold for small businesses to better align with

SARS has announced the availability of the August 2026 Monthly Tax Digest, a comprehensive publication covering recent developments in tax legislation, filing season deadlines, and practical compliance tips. The digest summarises amendments to the Income Tax Act, provides guidance on refund queries, and outlines procedures for settling outstanding tax obligations. It serves as an essential

On 14 August 2026, the South African Revenue Service (SARS) Customs directorate announced updated policies and annexures governing electronic goods declarations, aligned with amended rule requirements of Sections 39 of the Customs and Excise Act, 1964. The revised policy mandates specific data fields for electronic declarations, strengthens validation checks, and introduces enhanced penalties for incomplete

SARS introduced secondary legislation amending tariff schedules for 2026, affecting customs duties on imported goods. The amendments, published in the Government Gazette, detail revised duty rates and classification updates for specific product categories. These changes aim to align South Africa’s tariff structure with international trade agreements and fiscal objectives. Traders need to review classifications and

SARS has released VAT notices for 2026 that outline secondary legislative adjustments to the Value‑Added Tax Act. The notices specify revisions to taxable supply definitions, exemptions, and reporting obligations. The updates reflect policy refinements and aim to improve compliance among businesses. Taxpayers should review the notices to ensure accurate VAT calculations and submissions. Key Takeaways

Customs authorities have updated the Goods Declaration policy to reflect amendments in the Customs and Excise Act, specifically targeting Sections 39 provisions. The revised policy clarifies documentation requirements and procedural steps for declarations, aiming to enhance border efficiency and compliance. Traders must adopt the updated procedures and retain updated records to meet regulatory standards. Key

SARS will undertake digital platform upgrades from 14 to 16 August 2026 to improve online filing and query systems. The enhancements include increased system stability, expedited processing times, and upgraded security features. These upgrades are part of SARS’s broader strategy to modernise service delivery and support taxpayers during the peak filing season. Affected users should

On 14 August 2026, the South African Revenue Service (SARS) published Binding Private Ruling 429, interpreting the Income Tax Act, 1962 regarding cash grants to employee incentive trusts and the vesting of shares. The ruling provides authoritative guidance on the tax treatment of employer-funded grants vested into approved employee trusts, specifically addressing whether such amounts

The South African Revenue Service (SARS) released the August 2026 edition of the Monthly Tax Digest newsletter on 14 August 2026, serving as a comprehensive reference tool for taxpayers, tax practitioners, and compliance officers navigating the 2026 Individual Income Tax filing season. This edition consolidates practical filing season tips, detailed overviews of the ITA34 assessment