SOUTH AFRICAN REVENUE SERVICE (SARS)

27 February 2026 – South Africa recorded a preliminary trade balance surplus of R9.3 billion in January 2026. This surplus was attributable to exports of R155.8 billion and imports of R146.5 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN).

27 February 2026 – Income Tax Act, 1962: Publication details for income tax notices 7174, 7175, and 7182, as published in Government Gazette 54218 of 27 February 2026 are now available.

These notices relate to –

determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(a)(ii) (daily allowance) (Notice 7175);
determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(c)(ii) (overnight allowance) (Notice 7174); and
fixing the rate per kilometre in respect of motor vehicles – section 8(1)(b)(ii) and (iii) (Notice 7182).

27 February 2026 – In addition to the existing Income Tax registration channels, individuals may register for Personal Income Tax by submitting an online registration request via the SARS Online Query System (SOQS). The SOQS Guide has been updated to include the ‘Register for Income Tax’ service.

27 February 2026 – The facility codes used in Box 30 on the Goods Declaration have been updated to include details of the de-grouping depot for Linex Air Services (Pty) Ltd, located in Oliver Reginald Tambo International Airport (ORTIA).

This addition enables Customs to transmit electronic messages communicating the status of the consignment to these facilities.

2 March 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.

· CSARS v Mining Pressure Systems (Pty) Ltd (565/2023) [2026] ZASCA 21 (27 February 2026)

· Lutzkie v CSARS (1135/2023) [2026] ZASCA 11 (06 February 2026)

3 March 2026 – In this issue we look at the new online application system for Income Tax Exempt Institutions. This digital system aligns with SARS’s strategic objective to simplify taxpayer compliance through digital platforms. The online system will be available from 2 March 2026 on eFiling and at all SARS branch offices nationally.

· The following tariff headings need an ITAC Import Permit:

· 2710.19.07

· 2710.19.09

· 2710.19.15

· 2710.19.26

· 2710.19.30

· 2710.19.35

· 2710.19.37

· 2710.19.39

· 2710.19.45

· 2710.19.47

· 2710.19.49

· 2710.19.52

· 2710.19.55

· 2710.19.57

· 2710.19.60

· 2710.19.70

· 2710.19.80

NATIONAL TREASURY

SOUTHERN AFRICAN LEGAL INFORMATION INSTITUTE (SAFLII)

AFRICAN TAX ADMINISTRATION FORUM (ATAF)

Legal & policy - 5 March 2026