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2026 Legal and Policy

Legal & policy - 9 April 2026

Description

SOUTH AFRICAN REVENUE SERVICE (SARS)

  • 2 April 2026 – On 27 March 2026, a public notice was issued listing the non-submission of income tax returns by Trusts as an incidence of non-compliance subject to an administrative non-compliance penalty under section 211 of the Tax Administration Act, 2011 (TAA). Administrative penalties may be imposed on taxpayers who fail to comply with an obligation under a tax Act. The penalties are designed to encourage compliance, applied consistently, and may recur monthly until corrected.

From 4 May 2026 SARS will issue a penalty assessment notice (AP34) to notify taxpayers of administrative non-compliance penalties that have been imposed for non-compliance with regard to outstanding trust income tax returns. The penalty assessment notice will reflect imposed penalties, outstanding income tax returns for which tax periods, and corrective measure to be followed to prevent recurring penalties. Taxpayers are also advised to submit a request for remission if they do not agree with the penalty imposition. This penalty will apply to trusts with outstanding income tax returns (ITR12T) for tax periods from 2024 onwards. For more information, see the updated Guide to submit a dispute via eFiling. Kindly note that the previous Guide called ‘How to dispute Administrative Penalties via eFiling’ has been incorporated into the above guide. Also see our step-by step video on How to file a Request for Remission for Trust on eFiling.

  • 2 April 2026 – In this issue, we bring you the key changes for the 2026/2027 PAYE Employer Reconciliation BRS, including new rules for long service awards, death compensation during employment, and an updated source code for travel reimbursements. Discover the latest upgrades to e@syFile™ Employer, with enhanced bulk payment functionality for ITA88s, and learn about the newly opened Global Minimum Tax registration now available on SARS eFiling.
  • 2 April 2026 – National Legislation: The following Amendment Acts have been promulgated on 1 April 2026:

· Rates and Monetary Amounts and Amendment of Revenue Laws Act 3 of 2026 in Government Gazette 54446

· Tax Administration Laws Amendment Act 4 of 2026 in Government Gazette 54447

· Taxation Laws Amendment Act 5 of 2026 in Government Gazette 54448

  • 2 April 2026 – The South African Revenue Service Commissioner (SARS), Mr. Edward Kieswetter, warmly welcomes the appointment of Dr Ngobani Johnstone Makhubu as the new SARS Commissioner from 1 May 2026, for a period of five years. Dr Makhubu was appointed as a Deputy Commissioner: Taxpayer Engagement and Operations from 1 May 2023.

The President has appointed Dr Makhubu in terms of section 6 of the South African Revenue Service Act 34 of 1997. This follows the recommendation of the panel of interviewers chaired by former Finance Minister, Mr. Nhlanhla Nene, that unanimously recommended Dr Makhubu as fit and properly qualified to be assigned the role of new Commissioner for SARS. The appointment of Dr Makhubu is the culmination of the process of succession-planning in line with the Nugent Commission of Inquiry into administration and governance at SARS. The appointment of Dr Makhubu represents continuity and the opportunity to take SARS to a higher level as it deals with new challenges in the highly complex, dynamic, and digital environment. Commissioner Kieswetter said that “President Ramaphosa could not have tasked a more eminently qualified individual to take over. Dr Makhubu has comprehensive knowledge of SARS and has been intimately involved in developments at SARS. There is no doubt in my mind that this elevation is well earned. I have personally worked with the Commissioner-designate and can confidently say that he will deliver on the important assignment of helping to build a capable state to advance the well-being of all South Africans by collecting all revenue due to the state. Along with the men and women of SARS, we wish Johnstone well as he prepares to take on this significant role as SARS Commissioner.” Dr Makhubu holds a PhD in Leadership, having completed a Master in Business Leadership, and a Bachelor in Electrical Engineering and Bachelor of Economics. For further information please contact SARSmedia@sars.gov.za

  • 7 April 2026 – Following the stakeholder letter issued on 9 February 2026, the South African Revenue Service (SARS) wishes to update stakeholders on the imposition of non-compliance administrative penalties (admin penalties) for trusts. Feedback received during the public consultation process indicated that, owing to the complexity of trust tax compliance obligations and the related administration, trustees required additional time to regularise their tax affairs. The Commissioner for SARS approved this request, and an additional two months were approved to enable trustees to regularise these matters. The imposition of the first admin penalties for tax non-compliance by trusts has been deferred to 4 May 2026, being the first business day of May. Accordingly, no admin penalties will be imposed prior to this date. This deferral provides additional time for trustees and their representatives to regularise the required tax affairs, including to submit all outstanding tax returns and to update any other details where applicable.

Trust Deregistration Process

If a trust was deregistered with its regulatory authority or no longer meets the requirements to remain registered (non-resident trusts only), a formal deregistration process with SARS must be initiated. These trusts must finalise all outstanding tax obligations before requesting deregistration from income tax. The deregistration process includes:

  • Submitting all outstanding tax returns;
  • Settling any outstanding tax liabilities; and thereafter
  • Providing supporting documentation confirming the termination of the trust.

How can a trust taxpayer request income tax deregistration?

  • At a branch: make an appointment through the online booking system on the SARS website to visit a SARS branch.
  • Via email: contactus@sars.gov.za.

Conclusion

SARS encourages stakeholders to resolve all outstanding trust tax compliance matters and to submit deregistration requests on time and in accordance with the prescribed requirements. Failure to submit tax returns timeously and to deregister trusts for income tax may result in outstanding tax compliance obligations and, once the deferral period has lapsed, the imposition of admin penalties in cases of continued non-compliance. If you need assistance with submitting returns/requests or have queries about your trust’s tax compliance status, please contact SARS through our official channels, visit our website, or seek advice from your tax representative or tax practitioner.

  • 7 April 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.

NATIONAL TREASURY

AFRICAN TAX ADMINISTRATION FORUM (ATAF)

AuthorLegal and Policy
DivisionTax
Categories
Legal & policy
Date9 April 2026