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2026 Legal and Policy

Legal & policy - 2 July 2026

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SOUTH AFRICAN REVENUE SERVICE (SARS)

  • 26 June 2026 – Customs and Excise Act, 1964: Publication details for rules amendments notice R.7622, as published in Government Gazette 54900 of 26 June 2026, relating to the electronic South African traveller management system (DAR275) (with effect from 1 July 2026), are now available.
  • 26 June 2026 – Taxpayers selected for Auto Assessment will receive a notification via SMS or email from 1 – 12 July 2026, advising them of their outcome — whether:
  • A refund is due to them, or
  • Payment is required to SARS; or
  • It is a zero assessment – meaning nothing is due to the taxpayer or to SARS.

To check if you will be auto-assessed, taxpayers can visit My Auto Assessment Status.

If no Auto-Assessment notification is received by 12 July 2026, it means that you will not be auto-assessed and must complete and submit an income tax return from 13 July 2026.

If you receive an Auto-Assessment notification, it is important that you:

  • Review the Auto-Assessment. Log in to eFiling or the SARS MobiApp and check if all information is correct.
  • If the information is correct, then no further action is required, and no income tax return needs to be submitted.
  • If the information is incorrect, check all the information on the income tax return, add any missing details and submit using eFiling or the SARS MobiApp.

Auto-Assessment makes filing easier — and when information is correct, taxpayers can experience The Power of Done sooner. It is still very important to review every assessment carefully.

  • 27 June 2026 – SARS has introduced a Limited Functionality Webpage, referred to as the “Waiting Room”, to support taxpayers during the Auto Assessment period. During this time, the eFiling platform experiences increased traffic, as many Individual taxpayers log in to check their Auto Assessment status ahead of the official start of Filing Season. To ensure a smoother and more stable experience for all users, the Waiting Room will help reduce pressure on the core eFiling system.

What this means for you:

  • Eligible taxpayers can securely view their Auto Assessment results in read-only mode via the Waiting Room.
  • This ensures continued access to important information, even during peak periods of high demand.

Who can access this feature

  • The Waiting Room is available exclusively to Individual eFiling users during peak Auto Assessment periods.

SARS remains committed to providing reliable and efficient digital services, especially during high-demand times. For more information visit New Auto Assessment Waiting Room.

  • 29 June 2026 – Filing your tax return can be simple. SARS continues to make it easier for taxpayers through Auto Assessments — helping qualifying taxpayers experience The Power of Done.

What Is an Auto Assessment?

An Auto Assessment is when SARS works out your tax return for you using information already received from:

  • Your employer
  • Banks
  • Medical schemes
  • Retirement funds
  • Insurers

This means you may not need to complete or submit a tax return yourself — a simpler way to experience The Power of Done.

How Will You Be Notified?

If you are selected for Auto Assessment, SARS will send you an SMS or email between 1 and 12 July 2026. The message will tell you whether:

  • You are due a refund, or
  • You need to pay SARS

How to Check if You Will Be Auto-Assessed

You can check your status online by visiting the SARS Online Query System (SOQS) and click “My Auto Assessment Status”. Wait for your SMS/email between 1 and 12 July 2026 to confirm you are being auto-assessed before checking and logging into eFiling.

Not Auto-Assessed?

If you do not receive a notification by 12 July 2026, you are not auto-assessed. Prepare to file from 13 July. You must:

  • Complete and submit your Personal Income Tax Return (ITR12).
  • File within the Filing Season deadlines.

What to Do if You Are Auto-Assessed

Step 1: Review your assessment

Log in to:

  • SARS MobiApp

Check that all your information is correct.

Step 2: If everything is correct

  • No further action is required
  • No tax return (ITR12) is needed

Step 3: If information is incorrect

  • Review all details carefully.
  • Add any missing information.
  • Submit your updated ITR12 using:

Auto Assessment makes filing easier — but you must always review your assessment carefully before taking action, so you can experience The Power of Done with peace of mind.

Keep an eye on the Filing Season webpage and the How does Auto Assessment work webpage.

  • 29 June 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.
  • 29 June 2026 – From 1 July 2026, travellers entering or leaving South Africa must submit their traveller declaration online before they travel, unless they qualify for one of the limited paper-based exceptions. The declaration forms part of the Customs process and helps travellers meet their legal obligation to declare goods, currency and other relevant items in their possession. For more information, see the FAQs for the Required Online Traveller Declarations from 1 July 2026 webpage.
  • 29 June 2026 – SARS is pursuing its vision of becoming a smart, modern organisation with unquestionable integrity — trusted and respected by all. It is also making it easier for taxpayers to meet their tax obligations. The 2026 Filing Season for individuals and trust will commence on 1 July 2026, with the following key dates applicable:

· Auto-Assessment Notices: 1 July 2026 to 12 July 2026

· Non-provisional individual taxpayers not auto-assessed: 13 July 2026 to 23 October 2026

· Provisional taxpayers not auto-assessed: 13 July 2026 to 22 January 2027

· Trusts: 19 September 2026 to 22 January 2027

Note: Auto-assessed taxpayers who agree with their assessment outcome do not need to take any further action. Taxpayers who disagree may correct and submit their 2026 return after receiving the auto-assessment outcome notice. Below are updates for the upcoming Personal Income Filing Season.

Eligible Provisional Taxpayers will be issued auto-assessments

For the 2026 Filing Season, certain provisional taxpayers may be issued with an auto-assessment and if in agreement with the assessment outcome, no further action is required. Where a provisional taxpayer receives an auto-assessment notice and does not agree with the assessment outcome, the taxpayer may amend and submit the relevant return by 22 January 2027, being the applicable deadline for provisional taxpayers.

Section 20A of the Act

For years of assessment commencing on or after 1 March 2026, section 20A of the Income Tax Act (the Act) which deals with the ring fencing of losses, has been amended to apply from a marginal tax rate of 39% as opposed to the maximum marginal rate (45%) of tax. This means that section 20A of the Act will use the marginal rate at which normal tax becomes payable for the relevant year of assessment, to determine if the ring-fencing of the assessed loss is applicable or not. The maximum marginal rate (45%) of tax will however still apply to years of assessment ending before 1 March 2026.

Section 11G of the Act and Others

Allowable interest expenses — Section 10(1)(h) of the Act — and Double Taxation Agreement (DTA) line items on the ITR12 will be handled at the transaction level as opposed to the container level. This means that when a taxpayer declares interest income received from a particular account and section 10(1)(h) and/or DTA applies, the taxpayer is expected to declare such against that particular account.

Section 11(a) of the Act

SARS has introduced a line item within the Local and Rental containers to allow taxpayers who are in a partnership to claim their own expenses incurred in the production of that trade income.

Eighth Schedule to the Act — Capital Gains/Losses

SARS has introduced a line item for taxpayers who disposed of assets that are held in a partnership, this is in respect of assets that are not a “Primary Residence”.

Recognition of Transfer (ROT) Assessment Validation

Subsequent to the updates on the Tax Directive System on 17 April 2026, SARS introduced a new validation mechanism called the Recognition of Transfer (ROT) validation. Very importantly, it must be noted that a tax return will be rejected if:

· A lump sum transfer/ purchase of annuity (POA) between retirement funds was declared, and

· SARS issued a tax directive, but

· SARS did not receive a matching ROT from the receiving (transferee) fund. In this case, the taxpayer must contact the receiving fund and request that the ROT is submitted to SARS. Once the ROT is submitted, the taxpayer must then refresh the data on eFiling and submit the return.

Simplification of Returns

Less Capturing, More Prefilled Data

· Some of your information, like IT3(t) data, if available will be prepopulated in the form — saving you time.

Simpler, Easier-to-understand Questions

· The form is now simpler, with clearer questions and less repetition, so it is easier to complete.

Better Guidance on Tax Residency Status

· New questions and date fields will help you provide accurate information about your tax residency.

Easier Medical-aid Selection

· A new dropdown list of approved medical-aid schemes has been introduced to assist taxpayers in selecting the correct option and reducing errors.

Use WhatsApp for Quick and Easy Access

· You can now easily view your Notice of Assessment (ITA34) and Statement of Account (SOA) through WhatsApp chat. You can also upload your supporting documents directly via WhatsApp when prompted to do so.

Improved eFiling Experience

· A refreshed eFiling experience makes it easier to find your way around, quickly access your Notice of Assessment (ITA34), and clear messages for taxpayers required to submit outstanding returns.

Fewer Verification Issues

· A new Alert Declaration questionnaire will help identify and resolve issues earlier and allow for clarification, reducing the chances of your return being selected for further verification.

  • 30 June 2026 – Income Tax Act, 1962

· Draft Binding General Ruling (Income Tax) – Filing date of a return in case of a company’s change in financial year and year of assessment

Due date for comment: 31 July 2026

· 30 June 2026 – The Prohibited and Restricted Imports and Exports list was updated. The following new tariff headings were added onto the Prohibited and Restricted list:

· 4411.12.31

· 4411.12.98

· 4411.13.13

· 4411.13.98

    • 4411.14.31
    • 4411.14.98
    • 4411.92.21
    • 4411.92.28
    • 4411.92.31
    • 4411.92.38
    • 4411.92.41
    • 4411.92.48
    • 4411.93.21
    • 4411.93.28
    • 4411.93.31
    • 4411.93.38
    • 4411.93.51
    • 4411.93.58

· 4411.94.98

  • 30 June 2026 – South Africa recorded a preliminary trade balance deficit of R1.8 billion in May 2026. This deficit was attributable to exports of R178.8 billion and imports of R180.6 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN). For the full Media Release, click here. Or visit the Trade Statistics webpage.
  • 30 June 2026 – Value-Added Tax Act, 1991

· Binding General Ruling 14 (Issue 4) – Specific Supplies in the Short-Term (Non-Life) Insurance Industry

  • 1 July 2026 – Tax Administration Act, 2011: Notice 7645 published in terms of section 187(2), published in Government Gazette 54921 of 30 June 2026, prescribing the method and date for calculation of any interest imposed under section 7 of the Global Minimum Tax Act, 2024, read with Chapter 12 of the Tax Administration Act.
  • 1 July 2026 – Income Tax Act, 1962, and Tax Administration Act, 2011

· CSARS v Meiring Citrus (Pty) Ltd (A161/2025; IT 46080) [2026] ZAWCHC (26 June 2026)

Insurance Law: Traditional insurance contract – spreading of risk – economic theory of insurance – simulated insurance contract – self structured insurance contract not insurance at all – premium deductions not allowed in terms of section 11(a) of the Income Tax Act 58 of 1962 – Period of limitation for assessment for issuance of assessment and the non-barring of assessment in terms of section 99(1)(a) and 99(2)(a) respectively of the Tax Administration Act 28 of 2011 – understatement penalties imposition confirmed – appeal upheld.

  • 1 July 2026 – Income Tax Act, 1962

· Draft Guide to the Taxation of Crypto Assets

Due date for comment: 31 August 2026

  • 1 July 2026 – The sample documentation for commercial goods has been revised. The updates focused on aligning policy provisions with the Customs and Excise Act, 1964, and improving clarity where existing wording was unclear. The revision has clarified the circumstances where the owner is liable for analysis costs and has refined the provisions for deferred payment of duty.

SC-CF-49 – Sample – External Policy

NATIONAL TREASURY (NT)

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD)

SOUTH AFRICAN RESERVE BANK (SARB)

AuthorLegal and Policy
DivisionTax
Categories
Legal and Policy
Date2 July 2026