Home
/
Resources
/
Tax
/
Legal and Policy
/
2025 Legal and Policy

Legal and Policy - 31 July 2025

Description

SARS

  • 25 July 2025 – The latest Tax Practitioner Connect issue 64 is now available. In this edition, we inform you about Filing Season 2025 and the new process to submit Donations Tax and Withholding Tax on Royalties using the SARS Online Query System (SOQS). We also share the VAT Connect Newsletter and an urgent notice for customs traders on the Registration, Licensing, and Accreditation system.
  • 28 July 2025 – To make it easier for South African taxpayers who are not South African tax residents but who have South African source-based income, SARS made enhancements to the 2025 ITR12 tax return. These enhancements aim to ensure that non-residents complete the correct required fields in the return. An interim solution to activate this part of the tax return has been introduced via the SARS Online Query System (SOQS). This allows non-resident taxpayers to request the non-resident section of the tax return. A more permanent solution directly on the tax return through the tax return “wizard” will be introduced later.

To use SOQS to enable the non-resident section of the tax return:

· On the SARS website homepage, click on the SOQS icon, and navigate to the “Non-Resident Tax Return Type”.

· Complete the personal details as prompted.

· Once SARS has validated the information, a One-Time Pin (OTP) will be sent to the contact details on record.

· Choose the 2025 tax year and answer yes or no to the questions that will follow.

· Depending on your answers your tax return will now be in the correct format and can be retrieved through eFiling in the normal way.

The taxpayer’s information will be stored and used in the subsequent year of assessment unless the taxpayer’s circumstances have changed subsequently.

See the updated SARS Online Query System Guide for more detail.

  • 28 July 2025 – The latest Government Connect issue 29 is now available. In this edition, we inform you about Filing Season 2025 and the new process to submit Donations Tax and Withholding Tax on Royalties using the SARS Online Query System (SOQS). We also share the VAT Connect Newsletter and an urgent notice for customs traders on the Registration, Licensing, and Accreditation system.
  • 28 July 2025 – Use any of the following digital channels to check your refund status:

· SARS WhatsApp on 0800 11 7277 — just say “Hi” or “Hello” and select “Refund Status”, enter ID/passport/Asylum Seeker number provide your Tax Ref number, and hit “Send”

· SARS MobiApp – on the Home Screen, tap “Refund Status”, and follow the prompts

· SARS USSD: dial *134*7277# – Choose Option 3, enter ID/passport/Asylum Seeker number, hit “Send”

As stated in the SARS Service Charter, SARS aims to pay nine out of every ten taxpayer refunds due within 72 hours (if the refund is more than R100). The time it takes to process your refund also depends on whether your banking details are correct, and/or there are no outstanding returns, and/or you are not being audited.

You can also check your tax return status here.

  • 28 July 2025 – The e@syFile™ Employer version 8.0.0_265 release notes specify the following changes:

· Correction made for users experiencing the ‘Server Error’ when searching for employees.

· Enhancement made for users submitting more than 1000 certificates who experienced a ‘packets’ error message.

· Correction made for users when uploading a Disc submission to SM that includes ETI data.

· Correction made to banking details being updated after importing multiple payroll files.

See more detail in the release notes.

  • 28 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.

  • 28 July 2025 – Tax Administration Act, 2011

· The Lion Match Company (Pty) Ltd v CSARS (1047/23 and 1067/23) [2025] ZASCA 112 (28 July 2025)

Practice – Postponement – Principles restated and applied.
Tax law – ss 107 and 129 of Tax Administration Act 28 of 2011 – r 44 (7) of Tax Court Rules – whether the Tax Court has the power to upwardly adjust an assessment at the behest of the Commissioner for the South African Revenue Service in the wilful absence of the taxpayer or its legal representatives.

NATIONAL TREASURY

OECD

ATAF

SAFLII

AuthorLegal and Policy
DivisionTax
Keywords
Legal and Policy
Categories
Legal and Policy
Date31 July 2025