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2026 Legal and Policy

Legal & policy - 27 August 2026

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SOUTH AFRICAN REVENUE SERVICE (SARS)

  • 21 August 2026 – In this August 2026 edition we provide taxpayers with practical information to help them stay compliant, meet important filing deadlines, and use SARS services with confidence. It highlights the available payment options, explains key penalties and relief measures, outlines the 2026 Income Tax return filing dates, and shares updates on tax-exempt institutions, Saturday service centre support, and the latest scam alert.
  • 21 August 2026 – The August 2026 edition provides taxpayers with practical information to help them stay compliant, meet important filing deadlines, and use SARS services with confidence. It highlights the available payment options, explains key penalties and relief measures, outlines the 2026 Income Tax return filing dates, and shares updates on tax-exempt institutions, Saturday service centre support, and the latest scam alert.
  • 24 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.
  • 25 August 2026 – Value-Added Tax Act, 1991: Publication of regulations R.7847 in Government Gazette 55245 of 25 August 2026 relating to the following:

· Amendments to the regulations issued in terms of section 74(1) read with paragraph of the definition of “exported” in section 1(1) of the Value-Added Tax Act, 1991 (Act no. 89 of 1991)

  • 25 August 2026 – Value-Added Tax Act, 1991

· Explanatory Memorandum – Amendments to the Regulations issued in terms of Section 74(1) Read with Paragraph (d) of the Definition of “Exported” in Section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991)

  • 25 August 2026 – The South African Revenue Service (SARS), through its Customs and Excise division, today intercepted more than 333kg of cocaine during a targeted enforcement operation conducted at OR Tambo International Airport (ORTIA) on a flight arriving from Sao Paulo, Brazil. The cocaine has an estimated street value of R167 million. The operation was executed simultaneously across three critical points of entry processing, namely aircraft baggage off-loading, passenger arrivals baggage screening, and cargo inspections. The coordinated intervention forms part of SARS’ intensified efforts to combat the illicit movement of narcotics and other prohibited goods through South Africa’s ports of entry.

During baggage screening in the international arrivals hall, Customs officials identified two pieces of luggage containing cocaine. A total of 75 bricks, weighing 83.10kg, were found inside the suitcases. The matter was immediately referred to the South African Police Service (SAPS) for further investigation and forensic processing in line with their mandate.

In a separate development, SARS’ narcotics detector dog, Lagertha, reacted positively to four boxes of unmanifested cargo that had been off-loaded from the same flight. The cargo was found to contain 250kg of cocaine. SAPS forensic specialists were called to the scene to secure and process the evidence. The cocaine discovered in both the passenger baggage and cargo consignments carried similar “Air” branding. SARS Commissioner Dr Johnstone Makhubu says these latest interceptions highlight the effectiveness of SARS’ integrated enforcement model, which combines intelligence gathering, advanced data analytics, risk profiling, technology, and the vigilance of Customs officials deployed across South Africa’s borders. “This operation demonstrates that SARS is steadily strengthening its capability to detect and disrupt sophisticated smuggling syndicates. The success of today’s enforcement action is the result of intelligence-led operations, the effective use of data and risk analysis, and the unwavering vigilance and diligence of our Customs officers who work around the clock to protect South Africa’s borders and economy.” “The coordinated interception of cocaine from both passenger baggage and unmanifested cargo on the same flight reflects the value of integrated enforcement. Every successful seizure helps protect communities from the devastating impact of drug trafficking and reinforces the integrity of legitimate trade. I wish to thank all law enforcement agencies for working together to disrupt this drug trafficking. I also extend our appreciation to our international partners for their cooperation in combating transnational organised crime and safeguard South Africa’s borders.” For further information, please contact SARSMedia@sars.gov.za.

NATIONAL TREASURY (NT)

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD)

AFRICAN TAX ADMINISTRATION FORUM

DivisionTax
Categories
Tax
Date27 August 2026