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Legal & policy - 17 September 2026

Description

SOUTH AFRICAN REVENUE SERVICE (SARS)

  • 11 September 2026 – Customs and Excise Act, 1964: Publication of rules amendments notice, scheduled for publication in the Government Gazette, relates to the following:
  • Amendments to rules under sections 54F and 120 in relation to electricity levy (DAR287)
  • 11 September 2026 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments:

With retrospective effect from 1 January 2026

  • Part 3B of Schedule No. 1, in order to repeal the environmental levy on electricity generated in the Republic; and
  • Part 4 of Schedule No. 6, by the insertion of rebate item 681.08/000.00/07.00 to provide for a refund provision of the environmental levy paid on electricity generated in the Republic

With retrospective effect from 19 March 2026

  • Part 1 of Schedule No. 2, by the substitution of various items under item 215.02, in order to list the rebate items intended to be excluded from the applicable anti-dumping duties on I and H sections of iron or non-alloy steel, not further worked than hot rolled, hot drawn, or extruded (excluding H sections of a height greater than 200 mm) and other angles and shapes of iron or non-alloy steel, of a height of 80 mm or more not further worked than hot rolled, hot drawn, or extruded, classifiable in tariff subheadings 7216.32 and 7216.33 originating in or imported from the People’s Republic of China and the Kingdom of Thailand (ITAC Revised Minute M01/2026)

Publication details will be made available later

The following requirements should be noted:

  1. A valid Human Remains Import, Export, or Transit Permit issued by the National Department of Health is required for every consignment of human remains. Any accompanying health documentation required by DOH (ID or Passport of the deceased, and next of kin, death certificate, BI1663, burial, removal, cremation documentation, infectious or non-infectious certificate, embalming certificate, Certificate of Competency, Letter from the Embassy, and A formal application letter to the DG of Health for the Permits, and any other documentation where applicable)
  2. All human remains must be detained for Port Health (Border Management Authority) and should be inspected upon arrival, departure, or transit to ensure compliance with the conditions stipulated in the permit.
  3. Clearance will only be granted once compliance with all permit conditions and applicable health requirements has been verified.
  • 11 September 2026 – Customs and Excise Act, 1964: Publication of rules amendments notices R7900 and R7901 in Government Gazette 55355 of 11 September 2026, relate to the following:
  • Amendments to rules under sections 54F and 120 in relation to electricity levy (DAR278)
  • Amendment to rules under sections 40 and 41 in relation to transfer pricing adjustments where customs value declared is affected (DAR279)
  • 11 September 2026 – SARS invites diesel-refund users, diesel sellers, fuel suppliers, contractors, intermediaries, and tax practitioners to a webinar on 18 September 2026 on the release of the Diesel Refund Registration Programme. The release is planned for 18 September 2026. It introduces the Diesel User Dashboard capability and completes the end-to-end registration solution. The webinar will explain the changes, who is affected, and the steps stakeholders should take to prepare.

Key Changes

  • Diesel Refund registration is moving from a VAT-linked model to a dedicated Diesel Refund Registration System on eFiling.
  • Existing diesel-refund users must register on the new solution. Registration is not automatic.
  • Diesel sellers must register so that diesel-refund users can create and manage seller relationships electronically.
  • A dedicated dashboard will provide visibility of applications, registrations, and seller relationships.

What You Need to Do

  • Diesel-refund users/buyers: Prepare to register through eFiling; ensure your SARS legal-entity profile is valid and confirmed; gather business-activity information; and be ready to create seller relationships.
  • Diesel seller: Register as a diesel seller and ensure your details are accurate so users can establish and validate relationships with you.

What the Webinar Will Cover

  • The purpose and phased implementation of the Diesel Refund Registration Programme.
  • Registration requirements for diesel-refund users and diesel sellers.
  • How electronic diesel seller and user relationships work together.
  • Steps to prepare, including legal-entity profile readiness and required business information.
  • The dedicated dashboard, available support, and a live question-and-answer session.

Webinar Details

Register in advance using the Zoom link above. After registering, you will receive a confirmation email with information on how to join the webinar. We look forward to your participation as we work together to build a Smarter, Safer, and More Connected Excise Environment. The webinar will also be recorded and published afterwards on the SARS TV YouTube channel.

  • 11 September 2026 – Income Tax Act, 1962

Capital gain tax (CGT) on transfer or migration of shares in a trust to non-resident trust: Whether the Appellant has met the burden of proving that SARS was not entitled to assess it for CGT in relation to a disposal of assets which occurred in the 2018 year of assessment – whether the Appellant is entitled to a remission of interest imposed in terms of the Income Tax Act, 1962 (the Act) – whether the appellant is entitled to a remission of penalties imposed in terms of the Act; and whether SARS is correct in imposing an understatement penalty of 10% on the levying of CGT on the disposal in question.

  • 14 September 2026 – The South African Revenue Service (SARS) today outlined its vision for the next era of tax administration. The organisation is placing trust, institutional capability, modernisation, and stakeholder partnership at the centre of its strategy to strengthen compliance and support South Africa’s fiscal future. The vision of A Smart Modern SARS with unquestionable integrity admired by all was re-emphasised by Dr Johnstone Makhubu, SARS Commissioner, during his keynote address at the 13th Annual Tax Indaba in Sandton. Speaking under the theme, “SARS and the Next Era of Tax Administration”, Commissioner Makhubu said revenue collection remains SARS’s mandate, but that long-term success depends on building a trusted, capable, and sustainable institution that makes compliance easier, resolves non-compliance effectively, and responds to the changing needs of taxpayers and traders. Commissioner Makhubu emphasised that SARS’s success cannot be measured by revenue performance alone. “Revenue sustainability is not only about what is collected, but also how it is collected. It is anchored in the trust, capability, and service that make sustainable revenue possible. A revenue administration must be judged not only by what it collects, but by how it treats taxpayers, how it conducts itself, and whether it earns the confidence of the people it serves.”

Stakeholder Expectations and Future Readiness

The address follows an extensive stakeholder-listening process undertaken during the Commissioner’s first months in office. While this process is ongoing, engagements with taxpayers, tax practitioners, business associations, government stakeholders, international partners, and SARS employees have highlighted four consistent expectations: fairness, professionalism, responsiveness, and impactful partnership. Commissioner Makhubu noted that South Africa’s tax-administration system remains stable and resilient but cautioned that future success must be actively secured. “Leadership is not about celebrating today’s performance, but about identifying tomorrow’s risks and acting before they become constraints. SARS’s responsibility is to prepare for the future before the future arrives.”

Strategic Priorities for the Next Era

The presentation highlighted SARS’s progress in recent years, including growth in revenue collection, taxpayer trust, voluntary compliance, service delivery, and employee engagement. Commissioner Makhubu said these gains provide a platform for SARS to pursue a more ambitious agenda focused on accelerating modernisation while getting basics right and strengthening institutional fundamentals. The strategy is partly anchored in four priorities: capable and ethical employees; accelerated modernisation; sustainable funding; and stronger relationships across the tax ecosystem. Another key priority for SARS is tackling the illicit economy. Through the whole-of-government approach led by the President’s National Illicit Economy Disruption Programme, SARS aims to disrupt illicit activities that undermine fair competition, threaten jobs, and weaken economic growth. The organisation is using technology and coordinated enforcement to strengthen its response to fraud, tax evasion, and cross-border syndicated financial crime.

Modernisation 3.0

At the centre of this agenda is SARS Modernisation 3.0, which seeks to build an intelligent tax and customs administration platform powered by data, automation, and artificial intelligence, while upholding strong governance and public accountability. Key initiatives include VAT, customs and excise modernisation, intelligent case management, digital identity capabilities, and the use of AI to improve routine processes and service delivery. While noting the importance of technology and adapting to changing demands, Commissioner Makhubu stressed that technology is not a substitute for people, but a tool to improve outcomes for taxpayers, traders, and SARS employees. “The future of tax administration is not people versus technology, but it is people and technology working together to make compliance easier, services faster, and enforcement more precise. Technology must strengthen human capability, not replace it.” The Commissioner also outlined SARS’s long-term ambition of creating an environment in which compliance becomes increasingly embedded in economic activity through digital systems, trusted data, and real-time interactions. “Our goal is simple: compliance should become the natural outcome of participating in the economy. The easier we make it for honest taxpayers to meet their obligations, the more effectively we can focus on those who deliberately choose not to comply. We want compliance just to happen.”

Partnership with Tax Practitioners

Addressing tax practitioners directly, Commissioner Makhubu called for a new partnership built on shared responsibility for the integrity of the tax system. “The relationship between SARS and tax practitioners must evolve beyond transactions and disputes. We share a common responsibility to protect the integrity of the tax system, improve the taxpayer experience, and strengthen confidence in the rule of law”. The Commissioner said that the next chapter of SARS must be visible in the experience of taxpayers and traders through better service, clearer processes, faster resolution of legitimate matters, and closer engagement with stakeholders. SARS will continue to use platforms such as Tax Indaba to exchange ideas, hear concerns, and work with stakeholders to improve tax administration.

Conclusion

Concluding his address, Commissioner Makhubu said that South Africa’s fiscal future depends on a trusted tax administration supported by capable people, intelligent systems, sustainable investment, and strong partnerships. “Revenue is our mandate, but trust is our license to operate. […] Together, we can build a tax administration that serves the country not only today, but for generations to come.” The Tax Indaba, hosted by the South African Institute of Taxation at The Capital on the Park in Sandton, brings together stakeholders from across the tax profession to examine South Africa’s fiscal position, developments in tax administration, and the role of technology in building a future-ready tax system. The three-day 2026 event is being held under the theme, “From Constraint to Capacity: Turning Fiscal Space into Sustainable Reform”. For further information, please contact SARSMedia@sars.gov.za.

  • 14 September 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)

ORGANISATION FOR ECONOMIC COOPERATION AND DEVELOPMENT (OEDC)

SOUTHERN AFRICAN LEGAL INFORMATION INSTITUTE (SAFLII)

AFRICAN TAX ADMINSITRATION FORUM (ATAF)

DivisionTax
Categories
Tax
Date17 September 2026