Legal & policy - 26 March 2026

SOUTH AFRICAN REVENUE SERVICE (SARS)

• 19 March 2026 – Income Tax Act, 1962

• Draft Interpretation Note – Meaning of “holds a qualifying interest”

Due date for comment: 30 April 2026

• 19 March 2026 – Customs and Excise Act, 1964

• Draft amendments to rules under sections 18A, 64D, and 120 – Entry for export by road of specified goods from a customs and excise warehouse and exemptions from the removal of goods by a licenced remover of goods in bond

Due date for comment: 10 April 2026

• 19 March 2026 – Customs and Excise Act, 1964

• Draft amendments to rules under sections 40(3)(a)(i)(C), 41(4)(b) and 120 – Insertion of rules under sections 40 and 41 relating to the manner in which bills of entry may be adjusted where customs value declared is affected by transfer pricing adjustments

• Customs Value Adjustment Calculation spreadsheet

Due date for comment: 3 April 2026

• 19 March 2026 – Customs and Excise Act, 1964: Publication details for tariff amendmentsnotice R7243 and R7244, as published in Government Gazette 54351 of 19 March 2026, are now available.

• 20 March 2026 – We answer the most common tax questions. From VAT threshold changes to Personal Income Tax changes to Capital Tax Gains changes and more.

See our Frequently Asked Questions on Budget 2026.

• 20 March 2026 – The facility codes used in Box 30 on the Goods Declaration has been updated to include details of the new depot for AGL Terminals located in Cape Town.

This addition enables Customs to transmit electronic messages communicating the status of the consignment to these facilities. SC-CF-19-A02 – Facilities Code List – External Annexure

• 20 March 2026 – Tax Administration Laws Amendment Act, 2023

• Notice in relation to the determination of the date on which sections 18(1) and 22(1)(a) of the Tax Administration Laws Amendment Act, 2023, dealing with the online traveller management system, come into effect

• 23 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.

• 23 March 2026 —The South African Revenue Service (SARS) Commissioner, Mr Edward Kieswetter, will announce the preliminary revenue collection figures for the 2025/26 financial year on Wednesday, 1 April 2026, at 14:00. All media representatives are cordially invited to attend:

• Date: 1 April 2026
• Media Arrival: 12:00 pm – 12:50 pm
• Media Lock-Up: 12:50 pm – 1:50 pm
• Commissioner’s Presentation: 2:00 pm – 3:30 pm
• Venue: Hilton House, Brooklyn Bridge, 570 Fehrsen Street, Brooklyn, Pretoria

Journalists interested in participating in the media lock-up are requested to confirm attendance by close of business on 26 March 2026 due to limited space. For further media enquiries, please contact SARSMEDIA@sars.gov.za.

• 24 March 2026 – The Western Cape mobile tax unit schedules for April 2026 are now available.

• 24 March 2026 – Income Tax Act, 1962

· Draft Interpretation Note – Income Tax Exemption: Bargaining Councils

Due date for comment: 8 May 2026

• 25 March 2026 – Following the earlier communication dated 12 December 2025 (reference number 7/6/1/1/2/PQ/DRS/2025/Dec-1), SARS informs stakeholders that the new Diesel Refund Registration System will open later than initially communicated. Although good progress has been made in developing the modernised system, additional time is required to pilot and test the system to ensure it is stable, secure, and functional.

For more information see the letter to external stakeholders.

NATIONAL TREASURY

• Speech by Director-General, Dr Duncan Pieterse, at the Metro Trading Services Reform Launch – 18 March 2026
• Media Advisory: SA-TIED Phase II Close-Out Conference and Launch of Phase III – 19 March 2026
• Media Statement: SA-TIED Phase III launch – 25 March 2026

AFRICAN TAX ADMINISTRATION FORUM (ATAF)

• ATAF and AfDB deepen high-impact partnership on domestic resource mobilisation – 23 March 2026

SOUTHERN AFRICAN LEGAL INFORMATION INSTITUTE (SAFLII)

• Commissioner for the South African Revenue Service v Taxpayer 3C (VAT 12167) [2026] ZATC 2 (12 March 2026) – 20 March 2026