Legal & policy - 30 April 2026

SOUTH AFRICAN REVENUE SERVICE (SARS)

• 23 April 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notice R7389, as published in Government Gazette 54572 of 23 April 2026, are now available.

• 24 April 2026 – In this issue we take a closer look at key Budget speech highlights changes affecting SMMEs and Employer Filing Season that opened on 1 April 2026 and closes on 31 May 2026.

• 24 April 2026 – The SARS Johannesburg CBD service centre will be relocating to the Newtown Junction Mall and re-opening at 9am on 4 May 2026. The current Service centre will be closing at 12 noon on 30 April 2026. The new physical address is Shop 137 (Level 1), 100 Carr Street, Newtown Junction Mall, Johannesburg. It will be operating under the new name of SARS Newtown JHB Service Centre.

• 28 April 2026 – Income Tax Act, 1962

· BASF South Africa Pty (Ltd) v CSARS (A2024/024644) [2026] ZAGPJHC 275 (13 March 2026)

Whether the Tax Court was correct in granting SARS leave to amend its rule 31 statement and refusing BASF leave to amend its rule 32 statement – whether SARS’s proposed amendments constituted an impermissible novation of the legal and factual basis of the additional assessment on transfer pricing transaction issued under section 31(2) of the Income Tax Act 58 of 1962 (as it read in 2011).

• 28 April 2026 – Value-Added Tax Act, 1991

· VAT Ruling 020 – Consideration

• 28 April 2026 – Value-Added Tax Act, 1991

· VAT Ruling 021 – VAT treatment of donor funds

• 28 April 2026 – Income Tax Act, 1962

· Draft Interpretation Note – Deduction in respect of production of battery electric and hydrogen-powered vehicles

Due date for comment: 28 May 2026

• 28 April 2026 – Welcome to this edition of our newsletter for tax practitioners. In this issue, we share key updates from SARS, including the milestone of exceeding R2 trillion in net revenue, enhancements to the tax practitioner registration and verification process, and important filing and submission windows for employers and third-party data providers. We also highlight recent guidance on trust deregistration and forthcoming administrative non-compliance penalties and wrap up with a few useful links to the VAT Chat podcast series.

• 28 April 2026 – Welcome to this edition of our newsletter for Government employees. In this issue, we share key updates from SARS, including the milestone of exceeding R2 trillion in net revenue, enhancements to the tax practitioner registration and verification process, and important filing and submission windows for employers and third-party data providers. We also highlight recent guidance on trust deregistration and forthcoming administrative non-compliance penalties and wrap up with a few useful links to the VAT Chat podcast series.

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

With effect from 30 April 2026

· Part 1 of Schedule No. 1, by the deletion of tariff subheadings 3917.39.20 and 3917.39.90 and the insertion of tariff subheadings 3917.39.21, 3917.39.23, 3917.39.93 and 3917.39.99 in order to increase the rate of customs duty on tubes, pipes and hoses of polymers of ethylene, seamless, with fittings, multi-layered, having an intermediate layer of aluminium and with an outside diameter not exceeding 32 mm from 15% to 20% (ITAC Report 760)

· Part 2A of Schedule No. 1, by the substitution of item 116.10.10/8543.40.10, in order to increase the rate of excise duty from R3.18/ml to R3.29/ml

With retrospective effect from 1 April 2025

· Part 2 of Schedule No. 4, by the substitution of rebate item 460.03/0207.14.9/01.07, in order to increase the annual quota for frozen bone-in cuts of the species Gallus Domesticus originating in or imported from the United States of America from 71 963 tonnes to 73 881 tonnes (ITAC Minute M12/2025)

Publication details will be made available later

NATIONAL TREASURY

• Media Statement: Extension of the Short-Term Relief Measures to Address Fuel Price Increases – 28 April 2026

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD)

• A practical guide to investment tax incentives – 27 April 2026
• Global Forum on Transparency and Exchange of Information for Tax Purposes: Vanuatu 2026 (Second Round, Supplementary Report): Peer Review on Transparency and Exchange of Information on Request – 29 April 2026
• Global Forum on Transparency and Exchange of Information for Tax Purposes: Niue 2026 (Second Round, Phase 1): Peer Review on Transparency and Exchange of Information on Request – 29 April 2026
• Global Forum on Transparency and Exchange of Information for Tax Purposes: Montserrat 2026 (Second Round, Phase 1): Peer Review on Transparency and Exchange of Information on Request – 29 April 2026
• Global Forum on Transparency and Exchange of Information for Tax Purposes: Guinea 2026 (Second Round, Phase 1): Peer Review on Transparency and Exchange of Information on Request – 29 April 2026
• Global Forum on Transparency and Exchange of Information for Tax Purposes: Gabon 2026 (Second Round): Peer Review on Transparency and Exchange of Information on Request – 29 April 2026
• Global Forum on Transparency and Exchange of Information for Tax Purposes: El Salvador 2026 (Second Round): Peer Review on Transparency and Exchange of Information on Request – 29 April 2026
• Global Forum on Transparency and Exchange of Information for Tax Purposes: Cambodia 2026 (Second Round): Peer Review on Transparency and Exchange of Information on Request – 29 April 2026
• Global Forum on Transparency and Exchange of Information for Tax Purposes: Belize 2026 (Second Round, In‑depth Review): Peer Review on Transparency and Exchange of Information on Request – 29 April 2026

SOUTH AFRICAN RESERVE BANK (SARB)

• Exchange Control Circular No. 16-2026 – 29 April 2026