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2026 Legal and Policy

Legal & policy - 19 March 2026

Description

SOUTH AFRICAN REVENUE SERVICE (SARS)

  • 12 March 2026 – Customs and Excise Act, 1964: The tariff amendments notice, scheduled for publication in the Government Gazette, relates to the amendments to –
  • Part 2 of Schedule No. 4, by the insertion of rebate item 460.16/8414.60.20/01.08 in order to provide for a temporary rebate facility for the importation of cooker hoods of a domestic type having a maximum horizontal side not exceeding 120 cm, classifiable under tariff subheading 8414.60.20 (ITAC Report No. 746)

Publication details will be made available later

  • 12 March 2026 – SARS is proud to support Small, Medium, and Micro Enterprises (SMMEs) at the Proudly SA Buy Local Summit & Expo 2026, taking place at the Sandton Convention Centre from 16 to 17 March. Visit our booth at the Business Solutions Hub for expert tax advice, digital self-help tools, and tailored support.

Our team will assist with eFiling, Turnover Tax, and the whole value chain of compliance, enabling SMMEs to access procurement opportunities, funding, and sustainable growth. We encourage entrepreneurs and stakeholders to engage with us and continue benefiting from support at Proudly South African events. SARS remains committed to strengthening businesses and communities throughout South Africa through digital innovation and personalised assistance. To join the Proudly SA Summit & Expo 2026, simply register on their official website.

  • 13 March 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notice R7219, as published in Government Gazette 54318 of 13 March 2026, are now available.
  • 13 March 2026 – The South African Revenue Service (SARS) will launch the Global Minimum Tax (GMT) on the SARS eFiling system with effect from 16 March 2026, as part of South Africa’s implementation of the Global Anti‑Base Erosion (GloBE) framework. This milestone reflects South Africa’s continued commitment to international tax cooperation, the protection of the domestic tax base, and the fair and effective taxation of multinational enterprise (MNE) groups operating within the global economy. From the launch date, affected taxpayers will be able to subscribe to and administer Global Minimum Tax obligations via SARS eFiling, in accordance with existing governance and access controls applicable to legal entities on the system.

Ensuring Readiness and System Integrity

SARS administers tax obligations through secure, role‑based access on eFiling to safeguard the integrity of taxpayer information and transactions. For legal entities, actions relating to registration, subscription and ongoing tax management are performed by duly authorised individuals acting on behalf of the entity – referred to as Registered Representatives (RR). To support a seamless rollout of the Global Minimum Tax, taxpayers are encouraged to confirm that their entity access and authorisation arrangements on eFiling are current and correctly reflected ahead of the 16 March 2026 go‑live date. Failure to ensure appropriate access alignment may delay the ability to complete subscription processes once the GMT functionality becomes available.

Guidance and Support

SARS will publish an updated external guide once the system is live to assist taxpayers with GMT registration and related processes. In the interim, taxpayers may familiarise themselves with the applicable representative and governance requirements on the SARS website:

Enquiries relating to Global Minimum Tax may be directed to:
LBqueries.Globe@sars.gov.za

SARS urges affected taxpayers to take proactive steps to prepare for the implementation of GMT, ensuring readiness for compliance from 16 March 2026.

  • 16 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.

See the latest Customs Weekly List of Unentered Goods here.

  • 16 March 2026 – Customs and Excise Act, 1964

· Draft amendments to rules under sections 39, 101A and 120 – Invoice data and customs worksheet data

    • SAD 509 – Customs declaration form (ZA only) Invoice and worksheet detail particulars
    • SAD 509.01 – Customs declaration form (za only) Invoice line item details – Continuation sheet

Due date for comment: 3 April 2026

  • 16 March 2026 – In the March 2026 issue we take a closer look at the importance of staying compliant by declaring correctly and paying on time.
  • 2026 budget speech changes related to long service awards and compensation i.r.o. death during employment.
  • New source code for travel reimbursement related to the previous tax year.
  • 17 March 2026 – The South African Revenue Service (SARS) is fully behind the National Illicit Economy Disruption Programme announced by President Ramaphosa in his SONA address. SARS is committed to eradicating all forms of corruption, collusion, and criminal subversion of customs and tax processes, internally and externally. SARS’s Illicit Economy Strategy prioritises corruption and fraud in government departments. SARS has been investigating allegations that customs-inspection teams colluded with clearing agents and importers to manipulate physical inspections in exchange for cash bribes. Financial analysis identified under-declared taxable income exceeding R45 million, resulting in income-tax prejudice of about R18 million. To disrupt this scheme, today SARS has executed search and seizure and preservation orders against the SARS officials and related parties to secure evidence and assets. The latest actions taken by SARS relate to six current and former SARS employees and related taxpayers and traders. The persons in question are alleged to have failed to comply with their statutory obligations as taxpayers, by participating in a corrupt scheme that has directly prejudiced all honest taxpayers and traders and the fiscus.

SARS Commissioner Edward Kieswetter described the latest enforcement action as part of concerted efforts to protect the fiscus, secure South Africa’s borders, and enforce compliance without fear, favour or prejudice. “Those who choose to abuse this mandate, whether from within SARS or from outside, have committed a crime and must face the consequences” Mr. Kieswetter said. SARS places trust in the officials who serve at the frontline of collecting revenue due and protecting legitimate trade. This mandate sustains the state and the services relied upon by the most vulnerable in our society. This responsibility demands conduct beyond reproach and unquestionable integrity. Any deviation from this standard undermines the state and places the organisation into disrepute. This erodes public trust, harms honest taxpayers and traders, and steals from the poor. SARS is disrupting and dismantling the illicit economy, organised corruption, and fraud linked to customs and tax processes. These crimes damage and displace legitimate economic activities. Economic growth, job creation, and prosperity for all South Africans are at stake. SARS’s enforcement actions align with the organisation’s strategic objective to make compliance easier and noncompliance hard and costly. To give full effect to the National Illicit Economy Disruption Programme, SARS will work with SAPS and the NPA to yield successful criminal investigations and prosecutions. South Africans can expect more in this regard soon.

Commissioner Kieswetter praised teams involved in the investigation and reiterated that “SARS exists to serve South Africans. Far too many of our employees work diligently, with utmost dedication and integrity, in pursuit of that higher purpose, for their efforts to be undermined by a few who choose to collude with criminals”. The Commissioner stressed that corrupt officials betray public trust and undermine the state. “We cannot tolerate any acts of corruption. This is a red line that no one must cross, and no position inside or outside SARS places anyone above the law”. “Where evidence points to criminality, SARS will detect and pursue it, disrupt the scheme, and recover what is owed to the fiscus”. He said that SARS will hold all criminally involved individuals accountable, no matter the complexity or time required to do so. “Integrity is not optional at SARS; it is foundational to our mandate”. Most SARS employees, traders, and taxpayers act honestly and comply with the law. These recent enforcement actions were taken to protect them, preserve fair competition, and ensure that revenue intended for the public good is not siphoned away through corruption. SARS encourages members of the public and industry to report suspected bribery, fraud, or customs irregularities through established channels. For further information, contact SARS at SARSMedia@sars.gov.za.

  • 18 March 2026 – The e@syFile™ Employer version 8.0.1_337 release notes specify the following changes:

· Enhancement made to Bulk Payment function to include bulk payments for ITA88’s.

See more detail in the release notes.

  • 18 March 2026 – Tax Court Judgments

· SARSTC 2023/47 (ADM) [2025] ZATC JHB (9 December 2025)

· SARSTC IT 25180 (ADM) [2025] ZATC JHB (9 December 2025)

Summaries are available on the Tax Court Judgments 2025-2023 page

  • 18 March 2026 – Value-Added Tax Act, 1991

· SARSTC VAT 12167 (VAT) [2026] ZATC JHB (12 March 2026)

Condonation application

  • 18 March 2026 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the amendments to –

· Part 1 of Schedule No. 2, by the insertion of various items under item 215.02 in order to impose anti-dumping duties on certain flat-rolled products of iron, non-alloy or other alloy steel of a width of 600 mm or more, whether or not in coils (including products cut to length), not further worked than hot-rolled, including pickled and oiled, hot-rolled, not clad, plated or coated, (excluding stainless and grain-oriented silicon electrical steel, classifiable under various tariff subheadings under Chapter 72 originating in or imported from the Peoples Republic of China, Japan and Taiwan (ITAC Report No. 767); and

· Part 1 of Schedule No. 2, by the insertion of various items under item 215.02 in order to impose anti-dumping duties on U, I and H sections of iron or non-alloy steel, not further worked than hot rolled, hot drawn, or extruded (excluding H sections of a height greater than 200 mm) and other angles and shapes of iron or non-alloy steel, of a height of 80 mm or more not further worked than hot rolled, hot drawn, or extruded, classifiable in tariff subheadings 7216.31, 7216.32, 7216.33 and 7216.50 originating in or imported from the Peoples Republic of China and Thailand (ITAC Report 759).

Publication details will be made available later

NATIONAL TREASURY

AFRICAN TAX ADMINISTRATION FORUM (ATAF)

SOUTHERN AFRICAN LEGAL INFORMATION INSTITUTE (SAFLII)

SOUTH AFRICAN RESERVE BANK (SARB)

AuthorLegal and Policy
DivisionTax
Categories
Legal & policy
Date19 March 2026