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2025 Legal and Policy

Legal and Policy - 5 June 2025

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SARS

  • 29 May 2025 – Customs and Excise Act, 1964: The tariffs amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments:

30 May 2025 up to and including 29 November 2025

  • Imposition of provisional payment in relation to anti-dumping duties against the alleged circumvention of the anti-dumping duties on new pneumatic tyres of rubber of a kind used in motor cars, classifiable under tariff subheadings 4011.10.01, 4011.10.03, 4011.10.05, 4011.10.07 and 4011.10.09 and on buses or lorries, classifiable under tariff subheadings 4011.20.16, 4011.20.18 and 4011.20.26 through country hopping originating in or imported from the People’s Republic of China via the Kingdom of Cambodia, the Kingdom of Thailand, and the Socialist Republic of Vietnam (ITAC Report No. 748)

With retrospective effect from 14 March 2025

  • Amendment to Schedule No. 1, by the substitution of paragraph 1 of General Note O, to include The Gambia as part of the State Parties in the African Continental Free Trade Area (AfCFTA) Agreement

Publication details will be made available later

  • 30 May 2025 – Income Tax Act, 1962
  • Table 3 – Rates at which interest-free or low interest loans are subject to income tax
  • 30 May 2025 – VAT Rulings issued in response to applications, clarifying how the Commissioner would interpret and apply the provisions of the Value-Added Tax Act 89 of 1991, relating to specific proposed transactions, and dealt with as if they were binding private rulings:
  • VR 013 – Zero-rating of medical health insurance cover
  • VR 012 – Apportionment
  • VR 011 – Apportionment
  • VR 010 – Apportionment
  • 30 May 2025 – South Africa recorded a preliminary trade balance surplus of R14.1 billion in April 2025. This surplus was attributable to exports of R166.2 billion and imports of R152.1 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN).

See the full Media Release here.

Or visit the Trade Statistics webpage.

  • 30 May 2025 – SARS invites you to submit information on this Request for Information for the New Durban Precinct Office as detailed in the attached Main RFI Document. The conditions contained in the SARS Supply Chain Management Policy and the regulatory framework are applicable to the RFI01/2025 process.
  • 30 May 2025 – Effective 25 April 2025, clients are encouraged to submit Withholding Tax on Royalties (WTR01) declaration forms, along with supporting documents, via the SARS Online Query System (SOQS) on the SARS website.

Taxpayers who still prefer to use email may continue to do so via the relevant mailboxes for the Large Business & International (LBI) and High Wealth Individual Taxpayer (HWI) segments. Updated guide: GEN-WTR-01-G01 – Withholding Tax on Royalties Return (WTR01) – External Guide

  • 30 May 2025 – SARS invites you to tender for the goods and/or services as detailed in the tender documents. The conditions contained in the SARS Supply Chain Management Policy and the Regulatory Framework which governs tenders at SARS are applicable to the RFP09/2025 tender process.
  • 2 June 2025 – In this issue, we provide guidance on simplifying tax compliance for both taxpayers and third-party data providers. We highlight new functionalities on the SARS Online Query System (SOQS), improvements to the Auto-Merge function on eFiling and updates to the Corporate Income Tax (CIT) guide. Additionally, we offer comprehensive information on how and where taxpayers can update their banking details. Lastly, we remind you that Help-U-eFile has been decommissioned.
  • 2 June 2025 – The state provides state warehouses for the safekeeping of goods. These are managed by Customs. The purpose of this list of unentered goods is to notify the importer, exporter and any other person that has interest in the goods that the goods have been taken up into the State warehouse and if they remain unentered they will be disposed in accordance with the provisions of the Customs & Excise Act.

See the latest Customs Weekly List of Unentered Goods here.

  • 2 June 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notices, R6274, R6275, and R6276, as published in Government Gazette 52791 of 2 June 2025, are now available.
  • 2 June 2025 – The South African Revenue Service (SARS) is pleased to announce the official start of the 2025 Filing Season, effective from 07 July 2025 to 20 October 2025. This season marks an important period where income tax returns of the majority of taxpayers are automatically assessed. The category of taxpayers who are automatically assessed will receive notification from SARS from 7 to 20 July 2025. Taxpayers who do not receive notifications from SARS that they are automatically assessed, are encouraged to submit their tax returns in a timely and accurate manner from 21 July 2025. The Filing Season will close on 20 October 2025 for non-provisional individuals.

We urge all taxpayers to prepare their documentation early to check their assessments and to avoid last-minute delays for those that must submit an income return. SARS requires taxpayers to ensure that their banking details are correct and updated. This ensures efficient processing of any refund that may be due. If you need to change your bank details, you must first check that your security contact details (email and cell phone number) on the SARS eFiling are up to date.

PLEASE NOTE: There is no need to do anything if your banking details and security contact details have not changed.

Auto Assessments

In line with our strategic objective to make it easy for taxpayers to comply, we have identified a large segment of non-provisional and provisional taxpayers who receives income from one or more sources from formal and other forms of employment and whose tax affairs are not complicated have been selected to be automatically assessed. The process of automatic assessment is made possible by the availability of 3rd party data received from employers, pension fund administrators, medical aid schemes and more. This enables SARS to complete the tax declaration on behalf of this segment of taxpayers and issue them with an Auto Assessment. The taxpayers in the auto assessment category do not have to do anything if they are satisfied with the calculation on their tax returns. If the taxpayer is of the opinion that SARS has not captured all the necessary information, they are free to make changes on their tax returns and submit the missing information through eFiling by the 20th of October 2025. Where the taxpayer has a refund, they will receive it in 72 hours if all their information is correct. If they owe SARS, they must pay SARS through their respective banks, and the details are provided below.

The steps in the Auto Assessment process will work as follows:

  1. From the 7th of July, SARS will communicate directly with affected taxpayers by SMS and/or email, notifying taxpayers of their auto-assessed tax returns.
  2. If there is a refund due to the taxpayer, it will be paid directly to the taxpayer’s bank account within 72 business hours after the notification. If there is money owing to SARS, it must be paid to SARS’ Bank Account, eFiling or through the SARS MobiApp by the stipulated date.
  3. Taxpayers can access their auto assessed income tax returns through any of SARS’s channels, such as the SARS MobiApp or SARS eFiling, to review and verify the completeness and accuracy of the information that resulted in the auto assessment.
  4. If a taxpayer is satisfied with the auto assessment, they don’t have to do anything further and the process terminates at this point.
  5. If the taxpayer finds that there is missing and/or inaccurate information, pertaining to either income or expenses, which may have affected the outcome, it must be declared to SARS by submitting a tax return to SARS.

Taxpayers who are still required to file a tax return (non-provisional taxpayers and other taxpayers)

This population represents taxpayers in respect of whom their tax matters are deemed complex. This population will be able to start filing tax returns from the 21ts of July 2025 until 20th October 2025.

Provisional taxpayers as well as Trust submissions can start with filing a return from 21 July 2025 until 19 January 2026.

Our team has enhanced support services this year, including:

  • More information on SARS’s Interactive channels
  • Extended customer service hours
  • Updated online filing platforms for easier submission
  • Comprehensive guidance and resources available on our website
  • Increased security measures to protect sensitive information

We remind taxpayers to ensure that their submissions comply with current regulations and deadlines to avoid penalties. For assistance, please visit SARS website, SARS YouTube TV channel on how to videos. you can rather plug the interactive channels for various enquiries

TAXPAYERS ARE ENCOURAGED NOT TO VISIT TO OUR BRANCHES BUT USE OUR DIGITAL CHANNELS, NAMELY eFILING, SARSMOBIAPP TO TRANSACT WITH SARS. IF IT IS UNAVOIDABLE, PLEASE BOOK AN APPOINTMENT.

Together, let’s ensure a smooth and efficient filing season. For more information, please contact SARSMedia@sars.gov.za.

  • Bottom Line Solutions (Pty) Ltd trading as BLS Portco SA v CSARS (27441/2020) [2025] ZAGPPHC 476 (12 May 2025)
  • Road Accident Fund v CSARS and Another (Reasons) (019721/2025) [2025] ZAGPPHC 357 (22 April 2025)
  • Sookoo and Another v CSARS and Another (49048/2021) [2025] ZAGPPHC 370 (15 April 2025)
  • Road Accident Fund v CSARS and Another (019721/2025) [2025] ZAGPPHC 336 (26 March 2025)
  • CSARS In Re Vendcorp 54 CC v CSARS and Another (Leave to Appeal) (14711/2023) [2025] ZAGPPHC 343 (25 March 2025)

Summaries are available on the High Court Judgments page

  • 2 June 2025 – Companies Act, 2008, Income Tax Act, 1962, Value-Added Tax Act, 1991, and Tax Administration Act, 2011

Company in business rescue – whether tax liability arising from additional assessment raised by Commissioner for South African Revenue Service (SARS) after commencement of business rescue is a pre- or post-commencement debt – whether such liability may be set off against VAT credit which became due to the company by SARS after the company was placed in business rescue

  • Table A – A list of the average exchange rates of selected currencies for a year of assessment as from December 2003
  • Table B – A list of the monthly average exchange rates to assist a person whose year of assessment is shorter or longer than 12 months
  • 4 June 2025 – SARS Commissioner Mr Edward Kieswetter is proud to announce the appointment of Ms. Mary Baine as its new Executive Secretary of the African Tax Administration Forum, effective 1 July 2025. Ms. Baine succeeds Mr. Logan Wort, who has served as ATAF’s Executive Secretary since its establishment in 2009. Ms. Baine brings a wealth of leadership experience and a deep commitment to advancing fair, effective, and inclusive tax systems across the African continent. Before this appointment, she served as the Deputy Executive Secretary of ATAF, where she led the organisation’s strategic planning, international cooperation, and African multilateral initiatives with distinction. Prior to joining ATAF, Ms Baine held senior roles in the government of Rwanda, including that of Commissioner General of the Rwanda Revenue Authority and Permanent Secretary in the Ministry of Foreign Affairs. Her remarkable career has been defined by a passion for African-led development and her tireless efforts to strengthen domestic resource mobilisation as a foundation for sustainable growth.

In announcing her appointment, ATAF Chairperson Mr Edward Kieswetter stated: “Ms Baine’s appointment marks a new and exciting chapter in ATAF’s journey. Her extensive expertise, demonstrated leadership, and unwavering dedication to the Forum’s mission uniquely positioned her to lead ATAF in the next phase of its journey.” SARS has played a pioneering role as the founding member of ATAF, which is headquartered in Pretoria. This role finds expression in SARS’s strategic objective of working with and through all the stakeholders in the tax ecosystem for the benefit of all. Importantly, the work of Africa’s revenue administrations to not only strengthen solidarity but to also forge closer working relationship and mutual benefit resonates with SARS’s outlook.

ATAF stands as the pre-eminent African network aimed at improving tax systems in Africa through knowledge sharing, capacity development and active contribution to the regional and global tax agenda through the development of Africa informed and focused policies and positions. Striving to build efficient and effective tax administrations in Africa, ATAF has positioned itself as the leader on African tax matters, thereby supporting the enhancement of economic development on the continent, and improving the living standards of the people of Africa. As the new Executive Secretary, Ms. Baine will continue to inspire and lead ATAF’s strategic direction, champion the interests of its 44 members and the African Continent, and support Africa’s evolving development agenda. ATAF extends its deepest gratitude to Mr. Logan Wort for his exceptional leadership over the past 15 years. Under his stewardship, ATAF grew into a respected continental institution, playing a pivotal role in shaping tax policy, enhancing capacity, and promoting international tax cooperation for African countries.

In his concluding remarks the ATAF Chairperson said, ”Mr. Wort leaves a legacy of excellence, integrity, and impact. As we welcome Ms. Baine into this new role, we look forward to building on this strong foundation and accelerating progress toward a more equitable and prosperous Africa”. END

For media inquiries or additional information, please contact: Nshimiyimana Fikiri, Manager: Communications and Marketing, ATAF, Tel: +27636893901, Email: fikirin@ataftax.org

About ATAF

The African Tax Administration Forum (ATAF) is a platform that brings together African tax administrations to engage in mutually beneficial discussions and capacity-building initiatives. ATAF works towards promoting efficient and effective tax systems that contribute to the sustainable development of African nations. For more information about ATAF visit the website www.ataftax.org

Follow ATAF on social media @african tax administration forum

  • 4 June 2025 – Value-Added Tax Act, 1991
  • 4 June 2025 – The increase in the fuel levy as announced in the Budget Speech on 21 May 2025 is signed-off and documented as follows:
  • Amendment to Part 5A of Schedule No. 1, by an increase of 16c/li in the rate of the general fuel levy for petrol from 385c/li to 401c/li and 15c/li for diesel from 370c/li to 385c/li, respectively as well as the substitution of Note 8 to give effect to the Budget proposals announced by the Minister of Finance on 21 May 2025: Notice R.6275.
  • Amendment to Part 3 of Schedule No. 6, as a consequence of the increase in the general fuel levy as announced by the Minister of Finance in his budget speech on 21 May 2025; the diesel refund provisions are adjusted accordingly: Notice R.6276.
  • 5 June 2025 – The SARS Cape Town branch at Lower Long street, Cape Town is closed from this morning due to a burst water pipe and flooding. Maintenance teams are on the scene. The branch will be closed for walk-ins until further notice but virtual appointments will still be honoured.

NATIONAL TREASURY

SAFLII

ATAF

OECD

AuthorLegal and Policy
DivisionTax
Keywords
Legal and Policy - 5 June 2025
Categories
Legal and Policy
Date5 June 2025