Home
/
Resources
/
Tax
/
Legal and Policy
/
2026 Legal and Policy

Legal & policy - 21 May 2026

Description

SOUTH AFRICAN REVENUE SERVICE (SARS)

  • 14 May 2026 – Income Tax Act, 1962
  • 14 May 2026 – Tax Administration Act, 2011, and Legal Practice Act, 2014

Interpretation of ss 12 and 125 of the Tax Administration Act 28 of 2011 (TAA) – Rule 44(7) of the Tax Court Rules and s 25 of the Legal Practice Act 28 of 2014 – Right of appearance in Tax Court – whether a non- legal practitioner may appear on behalf of the taxpayer in the Tax Court – Neither s 125 of the TAA nor rule 44(7) of the Tax Court Rules requires a taxpayer’s representative to be a legal practitioner – Order of the Tax Court prohibiting taxpayer’s duly representative to appear in Tax Court on behalf of taxpayer, not competent – Appeal dismissed.

Anyone can report a Tax Practitioner to SARS, by completing the Reporting of Unprofessional Conduct (RUC001) form and emailing it to ReportingUnprofessionalConduct@sars.gov.za. SARS has the right to intervene on behalf of the taxpayer. Remember, it is in the interest of taxpayers to use registered Tax Practitioners. Check our online database whether a Tax Practitioner is registered or not.

  • 14 May 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 15 May 2026

  • Part 1 of Schedule No. 1, by the substitution of various tariff subheadings under Chapters 72, 73, 82 and 83 in order to increase the rates of customs duties (ITAC Report 764)
  • Part 2 of Schedule No. 4, by the insertion and substitution of various items under rebate item 460.15 in order to provide for a rebate facility on various steel products (ITAC Report 764)
  • Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to reduce the rate of customs duty on wheat and wheaten flour from 61.90c/kg and 92.85c/kg, respectively to 15.37c/kg and 23.05c/kg, in terms of the existing variable tariff formula (ITAC Minute M13/2025)

With effect from 3 June 2026

  • Part 5A of Schedule No. 1, to provide for an increase in the rate of the general fuel levy from 110 cents per litre to 260 cents per litre on petrol and an increase from nil cents per litre to 197 cents per litre on diesel in order to give effect to the announcement by the Minister of Finance on 28 April 2026
  • Part 3 of Schedule No. 6, as a consequence of the increase in the general fuel levy as announced by the Minister of Finance on 28 April 2026; the diesel refund provisions are adjusted accordingly

With effect from 1 July 2026

  • Part 5A of Schedule No. 1, to provide for an increase in the rate of the general fuel levy from 260 cents per litre to 410 cents per litre on petrol and an increase from 197cents per litre to 393 cents per litre on diesel in order to give effect to the announcement by the Minister of Finance on 28 April 2026
  • Part 3 of Schedule No. 6, as a consequence of the increase in the general fuel levy as announced by the Minister of Finance on 28 April 2026; the diesel refund provisions are adjusted accordingly

Up to and including 1 May 2027

  • Part 3 of Schedule No. 2, by the substitution of various items under item 260.03, in order to include Indonesia to being subject to the payment of the safeguard duty of a rate of 11% on certain hot-rolled steel products, classifiable under Chapter 72 (ITAC Minute M07/2025)

With effect from 2 May 2027 up to and including 1 May 2028

  • Part 3 of Schedule No. 2, by the substitution of various items under item 260.03, in order to include Indonesia to being subject to the payment of the safeguard duty of a rate of 9% on certain hot-rolled steel products, classifiable under Chapter 72 (ITAC Minute M07/2025)

Publication details will be made available later

  • 15 May 2026 – The May 2026 issue highlights the importance of compliance for both trusts and employers. By understanding administrative penalties and preparing for the Employer Filing Season deadline, individuals and organizations can minimise risks and maintain good standing. Staying informed and proactive is the best strategy for avoiding unnecessary penalties.
  • 15 May 2026 – Customs and Excise Act, 1964

The following documents are published for comment:

  • Draft amendment to rules under sections 54F and 120 – Repeal of the electricity levy
  • Draft amendments to schedules
    • Part 3B of Schedule No. 1, to provide for the deletion of the electricity generation levy following its repeal
    • Part 4 of Schedule No. 6, to provide for a refund of the environmental levy paid on electricity generated in the Republic

Due date for comment: 29 May 2029

  • SARSTC IT 24852 (IT) ZATC JHB (14 April 2026)
  • SARSTC IT 77151 (ADM) ZATC JHB (10 April 2026)

Summaries are available on the Tax Court Judgements page

  • 18 May 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.

  • 19 May 2026 – SARS advises taxpayers of the steps and requirements for the IT3(BO) Beneficial Ownership declaration on eFiling and the Income Tax Return for Individuals (ITR12). The IT3(BO) form operates on a year‑based cycle, with the applicable year being stepped up annually on 1 April, in line with the treatment of other third‑party data submissions. Taxpayers must select the correct year when completing or updating the IT3(BO) declaration. For more information, see the Beneficial Owner Register IT3(BO) for Partnerships webpage.
  • 19 May 2026 – The South African Revenue Service (SARS) will, from 1 June 2026, require all foreign-registered vehicles to be declared on the SARS Traveller Management System (TMS) prior to them entering or leaving South Africa. SARS Commissioner Dr Johnstone Makhubu said that this measure aligns South Africa with established international Customs practice and forms part of SARS’ ongoing programme to modernise customs operations at ports of entry, strengthen compliance and protect the integrity of the country’s ports of entry. He further indicated that it delivers clear benefits which include “enabling better risk‑based screening, strengthening coordination with other authorities and improving the overall traveller experience. It also supports South Africa’s financial transparency obligations and enhances national security by ensuring goods, currency and vehicles are properly declared and assessed before entry or exit.”

Where foreign vehicles are temporarily imported, temporary import permits with a validity period of six months may be issued, and such permits may be used for multiple crossings during that period without the need to reapply at each entry. Frequent cross-border travel for work, study, business, medical care or other lawful reasons does not affect the validity of the permit, provided it remains in force and is renewed before it expires. The process is designed to make compliance straightforward while improving oversight, consistency and fairness at the border. Information on Customs temporary importation requirements is available at https://www.sars.gov.za/customs-and-excise/. While SARS’s expectation is that travellers will declare their foreign-registered vehicles on the Traveller Management System (TMS) before they arrive at the border to take advantage of the simplified and expedited processing on offer, Dr Makhubu reiterates that SARS will continue to support travellers who are unable to complete the declaration online and will deploy dedicated officials at ports of entry to guide travellers through the process. He further noted that while online declarations improve processing times, it does not replace physical border controls, and all travellers are still required to present themselves to Customs for verification, processing, and inspection (where required).

The Commissioner emphasised that “Compliance is not optional; vehicle owners who do not declare foreign registered vehicles or who provide false or incomplete information expose themselves to enforcement consequences and prolonged processing at the border. I also wish to reaffirm that where vehicle owners comply with all the legal requirements, the process will be seamless, however where compliance is low, this may lead to delays in border crossings”. SARS encourages foreign vehicle owners and cross-border operators to make use of official SARS sources for accurate guidance and to understand the new declaration procedures before the 1 June 2026 implementation date. Further information is available at https://www.sars.gov.za/travellerdeclaration/ and https://www.sars.gov.za/customs-and-excise/, or via the SARS MobiApp.

Media enquiries may be directed to SARSMedia@sars.gov.za.

  • 19 May 2026 – The updated Customs Contravention List that was published on 17 April 2026 has been withdrawn. The previous version of the Customs Contravention List that was published on 29 July 2022 is officially reinstated. All stakeholders are required to comply with the standards set out in the reinstated Customs Contravention List dated 29 July 2022.

NATIONAL TREASURY

SOUTHERN AFRICAN LEGAL INFORMATION INSTITUTE (SAFLII)

AFRICAN TAX ADMINISTRATION FORUM (ATAF)

SOUTH AFRICAN RESERVE BANK (SARB)

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD)

AuthorLegal and Policy
DivisionTax
Categories
Legal and Policy
Date21 May 2026