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2026 Legal and Policy

Legal & policy - 22 January 2026

Description

SOUTH AFRICAN REVENUE SERVICE (SARS)

  • 16 January 2026 – Turnover Tax
  • 16 January 2026 – Turnover Tax
  • 16 January 2026 – Customs and Excise Act, 1964

Due date for comment: 30 January 2026

  • 20 January 2026 – 13th Deferment payment at the end of the 2025/2026 financial year

This letter serves as a reminder to all Customs deferment account holders to kindly adhere to the 13th deferment payment requirements, which becomes due by end of the financial year, 31 March 2026.

For more information see the letter to the external stakeholders.

  • 20 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.

  • 21 January 2026 – SARS invites you to participate in an informative webinar on the Voluntary Disclosure Programme (VDP). This session is part of SARS’s ongoing commitment to providing clarity on tax obligations and supporting voluntary compliance.

What You Will Gain:

  • Legislative Insights: Understand the legislation governing the VDP, including qualifying criteria and the application process.
  • Benefits of Disclosure: Learn about the advantages of voluntary disclosure, such as increased certainty and potential relief from penalties.
  • Application Guidance: Receive step-by-step instructions on submitting a high-quality VDP application using eFiling, completing the VDP01 form and discovering where to access official resources.
  • Interactive Q&A: Post questions to address common challenges, including “non-voluntary” triggers, similar defaults, and full and complete requirements based on our observations and feedback from previous professional body engagements.

Webinar Details:

  • Theme: Let’s work together to regularise your tax matters – SARS is here to guide you every step of the way.
  • Date: Monday, 2 February 2026
  • Time: 10:00 – 12:00
  • Platforms: Zoom and YouTube

How to Register:

    • Meeting ID: 969 1545 2907
    • Passcode: 533752

Upon registration, you will receive a confirmation email with instructions on how to access the webinar. We look forward to your participation as we work together to promote voluntary tax compliance.

  • 21 January 2026 – SARS’ Digital platform upgrade is scheduled for:
  • Friday, 23 January 2026 from 18h00 to 23h59 and
  • Saturday, 24 January 2026 from 20h00 to 23h59 and
  • Sunday, 25 January 2026 from 04h00 to 07h00

During this time, you may experience intermittent service interruption on SARS eFiling, e@syFile , Tax and Customs Digital Platforms.

NATIONAL TREASURY

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD)

SOUTHERN AFFRICAN LEGAL INFORMATION INSTITUTE (SAFLII)

AFRICAN TAX ADMINISTRATION FORUM (ATAF)

AuthorLegal and Policy
DivisionTax
Categories
Legal and Policy
Date22 January 2026