Legal & policy - 15 January 2026

SOUTH AFRICAN REVENUE SERVICE (SARS)

• 5 January 2026 – National Legislation

· Revenue Laws Amendment Act 6 of 2025

Promulgated on 24 December 2025

• 5 January 2026 – 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.

• 9 January 2026 – Value-Added Tax Act, 1991

• VAT Ruling (VR) 014 – Apportionment

• 12 January 2026 – 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.

• 13 January 2026 – Income Tax Act, 1962

· Interpretation Note 143 – Income tax exemption: Registered political party

• 13 January 2026 – In January 2026 issue we look at key Tax deadlines for Trust and Provisional Taxpayers.

NATIONAL TREASURY

• Provisional Financing Figures as at 31 December 2025 – 5 January 2026
• SARS Debt Collection Data – 5 January 2026
• Media statement: Investor engagements close-out period, 26 January 2026 – 24 February 2026 – 13 January 2026
• Media Statement: Removal of South Africa from the European Union List of High-Risk Third Country Jurisdictions – 13 January 2026

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD)

• Digital Continuous Transactional Reporting for Value Added Tax – 10 January 2026

SOUTH AFRICAN RESERVE BANK (SARB)

• Exchange Control Circular No. 1-2026 – 13 January 2026
• Exchange Control Circular No. 2-2026 – 14 January 2026