Legal and Policy - 24 July 2025
Description
SARS
- 17 July 2025 – Many taxpayers will visit the eFiling website during the opening of filing season. SARS wants to make their experience seamless.
To manage the surge in traffic, we have set up a virtual waiting room to keep eFiling stable.
What This Means for You
If eFiling is experiencing unusually high traffic when you log in:
- You may be temporarily placed in a virtual queue.
- You’ll see a message letting you know you’re in line, along with an estimated wait time.
- As soon as it’s your turn, you’ll be automatically redirected to the login page – no need to refresh or rejoin the queue.
Your tax matters, but so does your time. Thank you for your understanding – we can’t wait to welcome you!
- 17 July 2025 – Customs and Excise Act, 1964: The tariffs amendments notice, scheduled for publication in the Government Gazette, relates to the imposition of –
- provisional payment in the form of anti-dumping on imports of fully automatic top load machines, of a dry linen capacity exceeding 10 kg but less than 17 kg, classifiable under tariff subheading 8450.20.20 originating in or imported from the Peoples Republic of China and Thailand (ITAC Report 752).
Publication details will be made available later
- 18 July 2025 – The new features designed to streamline online registration, return submission and overall management of Air Passenger Tax (APT) process were implemented on 30 June 2025.
The Air Passenger Tax guide has been updated to include detailed guidance for converting Excel files into CSV files.
For more information, see the Air Passenger Tax webpage.
- 18 July 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notice R6438, as published in Government Gazette 53020 of 18 July 2025, are now available.
- 18 July 2025: High Court Judgments
- Kerbyn Cape 2 (Pty) Ltd v CSARS (15899/2023) [2025] ZAWHC (11 July 2025)
- Royal AM Football Club (Pty) Ltd v National Soccer League and Others (2025/054266) [2025] ZAGPPHC 664 (7 July 2025)
Summaries are available on the High Court Judgments page
- 18 July 2025 – The South African Revenue Service (SARS) is excited to announce that 5.8 million taxpayers received Auto Assessments this year, which is up from 5 million in 2024. Importantly, 99.6% of Auto Assessments issued to date have remained unchanged by taxpayers. Equally impressive is that R10.6 billion in refunds due to taxpayers have already been paid within 72 hours.
With Auto Assessment, SARS uses data sourced from third-party data providers to assess taxpayers. In keeping with our aspiration to “make tax just happen”, taxpayers do not have to do anything when they are issued an auto assessment. For the few taxpayers that may need to update their tax returns with changes in case of outstanding information which SARS does not have, this can done via eFiling or the SARS Mobi App. The journey to build A Smart, Modern SARS, characterised by the use of artificial intelligence, machine learning, and data science is bearing fruit. More than 2.1 million taxpayers have interacted with SARS through our digital channels. Of these, 1.1 million interactions were serviced by the SARS Online Query System, 707 000 through WhatsApp, and 290 000 with Lwazi Chat Bot. By making it easy and simple to engage with SARS through eFiling or the SARS Mobi App, more than 10.2 million unique users have successfully logged in since 4 July.
The successful completion of the Auto Assessment period, which ran from 7 to 20 July 2025, will be followed by the tax filing period via eFiling and the SARS MobiApp for individual taxpayers from Monday, 21 July–20 October 2025. Provisional taxpayers can also file from 21 July 2025–19 January 2026. For the majority of those who submit a return online, an assessment outcome is issued in under 5 seconds if all is in order. This world class service is done whilst managing the risk of impermissible or fraudulent refunds with sophisticated machine learning and AI models. To avoid penalties, taxpayers must submit accurate information promptly. For smooth Filing Season 2025, taxpayers are urged to use the following communication channels with SARS:
- SARS Website: visit www.sars.gov.za and click on the “Individuals” tab.
- SARS Online Query System (SOQS): https://tools.sars.gov.za/soqs.
- SARS WhatsApp: send “Hi” or “Hello” to 0800 117 277.
- AI Virtual Assistant: available 24/7 on the SARS website to answer queries.
- Dial *134*7277#: to access SARS services.
- SARS YouTube: visit @sarstax for how-to videos.
Taxpayers are using SARS’s digital channels successfully. There is no need to visit SARS Service Centres. If you must, book an appointment first to avoid long queues. Taxpayers who owe SARS are urged to make payments as soon as possible or make payment arrangements. Only refunds more than R100 due to taxpayers will be automatically paid into their bank accounts within 72 hours once the assessment is completed.
SARS urges taxpayers to remain extremely vigilant and keep their details confidential. There have been many attempts by scammers to defraud taxpayers. Taxpayers are reminded that SARS will never ask taxpayers to use any link to engage with it. Taxpayers must protect their eFiling login details and use only registered tax practitioners. Information on the latest scams can be found on the SARS website: www.sars.gov.za. To report or request information on phishing, taxpayers can send an email to phishing@sars.gov.za.
Edward Kieswetter, SARS Commissioner, expressed his satisfaction that Auto Assessment has been a game changer in making tax easy for taxpayers to comply. He said that “SARS is working hard to give taxpayers the best service, where “tax just happens”. He noted that the improvement of SARS’s digital platforms is saving taxpayers’ time and eliminating the need to travel to SARS Service Centres. “Ultimately, our aim is to make the best service to be no service at all. As we start with Filing Season for those not auto assessed, from Monday, 21 July, I encourage taxpayers rather to use our digital channels than come queue at our Service Centres”. For more information, please contact SARSMedia@sars.gov.za.
- 21 July 2025 – Filing Season for individual taxpayers, both provisional and non-provisional, opens today, 21 July 2025. All SARS employees not auto assessed, are encouraged to make their tax matters a priority and lead by example by using our digital channels, such as eFiling and the SARS MobiApp, to submit their returns.
To avoid penalties, taxpayers must submit accurate information promptly. For smooth Filing Season 2025, taxpayers are urged to use the following communication channels with SARS:
- For more information see the SARS Website: visit the Filing Season webpage.
- Digital channels: See our Send an Online Query System (SOQS) features on the Digital Channels webpage.
- SARS WhatsApp: send “Hi” or “Hello” to 0800 117 277.
- AI Assistant: available 24/7 on the SARS website to answer queries.
- Dial *134*7277#: to access SARS services.
- SARS YouTube: visit @sarstax for how-to videos.
Taxpayers are using SARS’s digital channels successfully. There is no need to visit SARS Service Centres. If you must, book an appointment first to avoid long queues. Taxpayers who owe SARS are urged to make payments as soon as possible or make payment arrangements. SARS urges taxpayers to remain extremely vigilant and keep their details confidential. There have been many attempts by scammers to defraud taxpayers. Taxpayers are reminded that SARS will never ask taxpayers to use any link to engage with it. Taxpayers must protect their eFiling login details and use only registered tax practitioners. Information on the latest scams can be found here. To report or request information on phishing, taxpayers can send an email to phishing@sars.gov.za.
- 21 July 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.
- 23 July 2025 – Some users may face login challenges on MobiApp. When the message ‘Sorry! Your login request was not successful’ is displayed, follow these easy steps on eFiling to remove your Mobile Application as a method under Two-Factor Authentication, and leave only One Time Pin (OTP) as a method of authentication.
See the easy steps and screens here.
- 23 July 2025 – The Prohibited and Restricted Imports and Exports list has been updated.
The below tariff headings do not require a Letter of Authority.
- 8465.91
- 8465.92
- 8465.93
- 8465.94
- 8465.95
- 8465.96
- 8465.99
NATIONAL TREASURY
- Opening Remarks by Minister of Finance Mr Enoch Godongwana at the third G20 Finance Ministers & Central Bank Governors Meeting – 17 July 2025
- 3rd G20 FMCBG Communique – 18 July 2025
- Media statement: Third meeting of G20 Finance Ministers and Central Bank Governors – 18 July 2025
- Media Statement: Head of the Navy, Admiral Monde Lobese’s Remarks on the Budget of the South African National Defence Force (SANDF) – 20 July 2025
- Media Statement: Demarcation Regulations 2025 – 21 July 2025
- Annexure A - Regulation 7.2(2) (LTIA) – 21 July 2025
- Annexure B – Regulation 7.2(2) (STIA) – 21 July 2025
- Media Statement: 2026 MTEF Technical Guidelines – 23 July 2025
- 2026 MTEF Guidelines – 23 July 2025
- 2026 MTEF Guidelines for Provinces – 23 July 2025
OECD
- Global Forum on Transparency and Exchange of Information for Tax Purposes: Trinidad and Tobago 2025 (Second Round): Peer Review Report on the Exchange of Information on Request – 18 July 2025
- Global Forum on Transparency and Exchange of Information for Tax Purposes: Madagascar 2025 (Second Round): Peer Review Report on the Exchange of Information on Request – 18 July 2025
- Global Forum on Transparency and Exchange of Information for Tax Purposes: Honduras 2025 (Second Round): Peer Review Report on the Exchange of Information on Request – 18 July 2025
- Global Forum on Transparency and Exchange of Information for Tax Purposes: Mongolia 2025 (Second Round): Peer Review Report on the Exchange of Information on Request – 18 July 2025
- Global Forum on Transparency and Exchange of Information for Tax Purposes: Oman 2025 (Second Round): Peer Review Report on the Exchange of Information on Request – 18 July 2025
- Financing Social Protection through General Tax Revenues, Social Security Contributions and Formalisation in Thailand – 24 July 2025
ATAF
AMTJ Volume 5 Launch Showcases Journal’s Growing Impact on African Tax Systems and Professional Growth – 18 July 2025
Author | Legal and Policy |
---|---|
Division | Tax |
Keywords | Legal and Policy |
Categories | Legal and Policy - 30 April 2025 |
Date | 24 July 2025 |