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2026 Legal and Policy

Legal & policy - 28 May 2026

Description

SOUTH AFRICAN REVENUE SERVICE (SARS)

  • 21 May 2026 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the following:
  • Amendments to Part 1 of Schedule No. 2, by the termination of the anti-dumping duties on new pneumatic tyres of rubber of a kind used on motor cars and on buses or lorries manufactured by Shandong Changlu Hong Tire Co. Ltd originating in or imported from the Peoples Republic of China (ITAC Minute M03/2025)
  • Imposition of provisional payment in relation to anti-dumping duty on new pneumatic tyres of rubber of a kind used on motor cars and on buses and lorries manufactured by Shandong Changlu Hong Tire Co. Ltd originating in or imported from the Peoples Republic of China – (ITAC Minute M03/2025)

Publication details will be made available later

  • 21 May 2026 – Tax Administration Act, 2011
  • 22 May 2026 – Customs and Excise Act, 1964: Publication of rule amendments notice, R7493, in Government Gazette 54717 of 22 May 2026, issued under sections 64D and 120, relating to licensing of remover of goods in bond (DAR270)
  • 25 May 2026 – The South African Revenue Service (SARS) is aware of social media posts and online reports claiming that its systems have been breached. SARS continuously monitors its systems for any suspicious activity and has conducted a thorough investigation in response to these reports. These claims are false and unsubstantiated. At this stage, there is no evidence that SARS’s systems have been compromised. SARS wishes to reassure the public regarding the integrity of its systems. SARS treats the protection of taxpayer information and the security of its digital platforms as sacrosanct and as its core responsibility. This dovetails with SARS’s broader commitment to build a smart, modern institution with unquestionable integrity, and to strengthen public trust and confidence in the tax administration system. Members of the public are urged to verify information before sharing and not to circulate unverified claims or rely on information from unofficial sources. SARS will continue to monitor its digital environment and, where necessary, will communicate through its official platforms. The public is also reminded to remain vigilant against scams and phishing attempts, particularly where messages claim to be from SARS, and to consult the following link for guidance: https://www.sars.gov.za/targeting-tax-crime/scams-and-phishing/.

We encourage taxpayers and traders to rely on SARS’ verified channels for accurate information. For further information, please contact SARSMedia@sars.gov.za.

  • 25 May 2026 – Tax Administration Act, 2011

· CSARS v Bullion Star (Pty) Ltd (894/2024) [2026] ZASCA 76 (22 May 2026)

Income tax law – Tax Administration Act 28 of 2011 – overbroad warrant granted ex parte to the Commissioner for the South African Revenue Service (SARS) – reconsideration in the high court setting warrant aside as unlawful – whether discretion exercised at all and factors considered – whether interference with discretion of the high court required.

  • 26 May 2026 – Value-Added Tax Act, 1991, and Insolvency Act, 1936

· Aviwe Ntandazo Ndyamara NO and Others v CSARS (51569/2020) [2026] ZAGPPHC (25 May 2026)

Whether VAT payments made by Swifambo constituted “dispositions not made for value” and were therefore recoverable under section 26 of the Insolvency Act.

The following tariff headings are to be detained for NRCS and are now subject to a Letter of Authority for imports only:

    • 8501.51.90
    • 8501.52.90
    • 8501.53.90
    • 8503.00.90
    • 8501.40
    • 8539.51
    • 8529.52.10
    • 8529.52.90
  • 26 May 2026 – Customs and Excise Act, 1964: The correction notice, scheduled for publication in the Government Gazette, relates to the substitution of tariff subheading 7307.19.90 as published in Notice No. R.7480 of Government Gazette No. 54678 dated 15 May 2026.

Publicaton details will be made available later.

· Tariff heading 8544.49.29 needs to be detained for NRCS and is now subject to a Letter of Authority for imports only.

  • 27 May 2026 – Customs and Excise Act, 1964: Publication details for correction notice, R7521, as published in Government Gazette 54749 of 27 May 2026, are now available.

NATIONAL TREASURY

AFRICAN TAX ADMINISTRATION FORUM (ATAF)

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD)

AuthorLegal and Policy
DivisionTax
Categories
Legal and Policy
Date28 May 2026