SARS

21 August 2025 – The Prohibited and Restricted Imports and Exports list has been updated.

· Tariff 0106.33.10 needs to be detained for State Vet.

21 August 2025 – August marks a significant period in the tax calendar. With Individual Filing Season under way, taxpayers are reminded that submissions for the first period of Provisional Tax Returns and Payments (IRP6) are due by 31 August. In this August issue, we review key discussions from the 12^th Annual Tax Indaba regarding the responsibilities of tax practitioners and emphasise the importance of clearly defining the scope of services provided. Please also note recent updates to the SARS Online Query System (SOQS).

22 August 2025 – Customs and Excise Act, 1964: Publication of rules amendments notice R6525, as published in Government Gazette 53208 of 22 August 2025, relating to accredited client status (DAR263) (with effect from 1 September 2025)

22 August 2025 – Customs and Excise Act, 1964

· Draft amendments to rules under sections 17 and 120 – State warehouse rent

Due date for comment: 5 September 2025

22 August 2025: Customs and Excise Act, 1964

· CSARS v Glencore International AG (A138/2023; 34490/2021) [2025] ZAGPPHC (5 August 2025)

Whether the Court a quo erred or misdirected itself when making the findings that it did and whether, as a result thereof, this Court (sitting as a court of appeal) is entitled to interfere with those findings.

25 August 2025 – SARS implemented enhanced biometric facial authentication for:

· VAT and PAYE product registrations on eFiling that may require secure identity verification

· Updating Security Contact Details for taxpayers who cannot receive a One-Time Pin (OTP).

These features protect taxpayer identities, reduce fraud, and ensure secure access to SARS digital services. To use facial authentication, a taxpayer should:

· Have a camera-enabled device.

· Follow the on-screen facial positioning instructions.

· Complete the registration or update Security Contact Details after successful biometric authentication.

If biometric verification fails in respect of VAT and/or PAYE registrations, SARS will automatically create a verification case and may request supporting documents. Taxpayers without access to a camera-enabled device can make an appointment at a SARS service centre for assistance.

See the updated guides for more information:

· GEN-ELEC-18-G01 – How to Register for eFiling and Manage Your User Profile – External Guide

· IT-AE-47-G01 – How to register for the use of the SARS MobiApp – External Guide

26 August 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.