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Legal & policy - 13 August 2026

Description

SOUTH AFRICAN REVENUE SERVICE (SARS)

  • 6 August 2026 – Customs and Excise Act, 1964: Publication details for tariff amendments notice, R7794, as published in Government Gazette 55153 of 6 August 2026, are now available.
  • 6 August 2026 – The August 2026 issue covers key information that entities applying for Income Tax Exemption should be aware of. This includes selecting the correct “Nature of Entity” when registering for Income Tax, as well as selecting the correct Exempt Institution category when applying for Income Tax exemption. We also recap the requirements for Section 18A tax-deductible receipts and the submission of IT3(d) third-party data to SARS.
  • 6 August 2026 – Income Tax Act, 1962
  • 7 August 2026 – Customs and Excise Act, 1964: Publication of rules amendments notice R7777 in Government Gazette 55151 of 7 August 2026, relating to the following:
  • Amendments to rules under sections 54F, 64B, 64D, 64E, 64G and 120 – Miscellaneous amendments
  • 7 August 2026 – The South African Revenue Service (SARS) calls on schools registered under the South African Schools Act that are registered as VAT vendors to apply for cancellation of their VAT registration, following the legislative change in the VAT treatment of schools with effect from 1 January 2026. From that date, all supplies made by schools are exempt from VAT, except to the extent that a school conducts qualifying welfare activities. Schools may therefore not charge VAT or deduct input tax on supplies made from 1 January 2026 and must correct any VAT returns already submitted for periods from that date where necessary.

Affected schools must complete the VAT123e – Application for the cancellation of registration form and indicate the reason for cancellation as: “All enterprise activities have ceased on 31 December 2025”. The completed form must be emailed to contactus@sars.gov.za with the subject line: VAT deregistration – Schools. Alternatively, schools may make a virtual appointment via the SARS eBooking system by selecting “Other” as the reason category and “VAT and PAYE registration/deregistration” as the reason for appointment. Where exit VAT is payable, schools may submit a request for payment arrangements together with the VAT123e form. SARS will cancel the VAT registration once the exit VAT has been declared and paid, or after the school has complied with the payment arrangement that was agreed with SARS.

Schools that wish to remain registered as VAT vendors in respect of qualifying welfare activities must obtain written confirmation from the Commissioner by way of a ruling. Further guidance is available on the SARS website in the:

  • VAT Reference Guide – Schools Exiting the VAT System; and
  • Schools Exiting the VAT System: Frequently Asked Questions

For further information, please contact SARSMedia@sars.gov.za.

  • 7 August 2026 – Customs and Excise Act, 1964

Draft amendments to rules under sections 64E and 120 – Accreditation

Due date for comment: 21 August 2026

  • 7 August 2026 – Income Tax Act, 1962

The following income tax notices were promulgated in Government Gazette 55152 of 7 August 2026:

  • Notice 7792, published in terms of section 76P, prescribing the procedures and guidelines for the implementation and operation of the DTA advance pricing agreement system
  • Notice 7791, published in terms of section 76J(3), prescribing the information to be contained in a preliminary DTA advance pricing agreement under that section
  • Notice 7790, published in terms of section 76J(1), prescribing the requirements for processing an application for a DTA advance pricing agreement
  • Notice 7789, published in terms of section 76I(b), prescribing the additional requirements that will lead to the rejection of an application for a DTA advance pricing agreement
  • Notice 7787, published in terms of section 76D, prescribing the fees payable by an applicant in an application for a DTA advance pricing agreement
  • Notice 7788, published in terms of section 76C, prescribing the persons eligible to apply to the Commissioner for a DTA advance pricing agreement

The notices to be read with the Advance Pricing Agreements – External Guide.

  • 7 August 2026 – Income Tax Act, 1962

To be read with the income tax notices published in relation to advance pricing agreements

  • 7 August 2026 – Customs and Excise Act, 1964

· Arrangement between SARS and Malawi Revenue Authority for the Automatic of Exchange of Customs Information

  • 11 August 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 (NT)

SOUTHERN AFRICAN LEGAL INFORMATION INSTITUTE (SAFLII)

DivisionTax
Categories
Tax
Date13 August 2026