SAICA | Legal & policy - 8 October 2026

SOUTH AFRICAN REVENUE SERVICE (SARS)

1 October 2026 – The VAT Modernisation Consultation Paper process has entered its final phase. Stakeholders are invited to review the Consultation Paper and submit comments that can help shape the future of VAT administration. Visit the VAT Modernisation webpage to read the Consultation Paper and submit your comments by 16 October 2026.

1 October 2026 – Income Tax Act, 1962

Please note that the names of the jurisdictions have been updated:

· Swaziland is now reflected as Eswatini

· Taiwan is now reflected as Chinese Taipei

· Turkey is now reflected as Türkiye

2 October 2026 – Tax Administration Act, 2011 (Archive)

· Reportable Arrangement Guide

2 October 2026 – The unmerge function was introduced in April 2024 but you had to request it via the Contact Centre or a Branch. The unmerge function is now available on eFiling. This function will allow taxpayers, registered representatives, and registered tax practitioners to request an unmerge of incorrectly merged cases via eFiling. The unmerge option can be used only if cases have been previously merged or auto merged. The taxpayer can view the current entity record with all associated tax products linked to the entity and all previously merged requests performed. The go-green principle will apply, and relevant stakeholders will be informed via a rejection or approval letter. See the Guide to Unmerge Entity Records and the FAQs on how to unmerge tax profiles.

Important reminder: Please review your registered particulars as soon as possible. Following the profile correction, some information may have reverted to a previous state and may require updating to keep SARS records remain accurate and current. In other words, both the merging and unmerging of tax profiles are now possible on eFiling. For more information, visit the Merging of tax profiles webpage.

5 October 2026 – e@syFile™ Employer allows employers and/or payroll administrators to:

See the Release Notes here.
Complete, Submit, and Revise your Employer Reconciliation Declaration (EMP501) with ease.
Offline Functionality when importing tax certificates and capturing EMP501 data offline; go online only when ready to submit to SARS.
Manage Third Party Appointments (AA88s) effectively.
Register Employees using the Income Tax Registration (ITREG) function to register employees effortlessly.

Top Tip: The Latest Release notes tell you about the changes that have been made in the software.

5 October 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.

5 October 2026 – Tax Administration Act, 2011

CSARS v Africa Cash and Carry (Crown Mines) (Pty) Ltd and Another (42076/2022 [2026] ZAGPPHC (2 October 2026)

Whether the tax assessments raised longer than three years have prescribed and whether the second respondent can be held jointly and severally liable with the second respondent if the debt has not prescribed.

6 October 2026 – SARS will take its services directly to the heart of Soweto through a dedicated “Taxpayer and Trader Engagement Initiative” at the iconic Vilakazi Street precinct on Friday, 9 October 2026. The outreach initiative forms part of SARS’ ongoing commitment to making it easier for taxpayers and traders to comply with their obligations and to access SARS services closer to where they live, work and do business. Residents, entrepreneurs, small business owners, informal traders, young people, first-time taxpayers, tourism operators, and visitors to the area are encouraged to attend and engage directly with SARS officials, who will be available throughout the day to provide assistance, guidance, and education…at no cost.

EVENT DETAILS

Date: Friday, 9 October 2026

Time: 08:00 to 16:00

Venue: Uncle Tom’s Community Centre (Recreation Centre), Orlando West, Soweto

Visitors will have access to a range of SARS services and educational support, including Filing Season assistance, tax return guidance, taxpayer and trader education, digital support for eFiling and the SARS MobiApp, and general tax-related enquiries. Attendees will also have an opportunity to engage directly with SARS officials, receive compliance guidance, and learn more about Customs compliance and the impact of illicit trade on the economy and communities.

7 October 2026 – Customs and Excise Act, 1964: The rule amendments notice, scheduled for publication in the Government Gazette, relates to the following:

With retrospective effect from 1 September 2025

· Amendments to rules under sections 64E and 120 – Accreditation of clients (DAR281)

Publication details will be made available later.

07 October 2026 – Fourteen accused persons, comprising of five entities and nine individuals, have appeared before the Siyabuswa Magistrates’ Court following coordinated arrests linked to an alleged R3.99 million Value-Added Tax (VAT) refund fraud scheme. The arrests followed a criminal investigation by the South African Revenue Service (SARS) into allegations of fraudulent VAT refund claims submitted through the SARS eFiling system in the name of an entity. Warrants of arrest were executed during a coordinated operation conducted across Mpumalanga, Gauteng, and Northwest provinces, with the support of the Directorate for Priority Crime Investigation (Hawks) and other law-enforcement stakeholders.

The matter forms part of a broader national investigation under Project Jan Vas, in which an alleged organised criminal syndicate comprising both South African and foreign nationals is suspected of targeting SARS through large-scale tax fraud schemes. The syndicate is alleged to operate across several provinces, including Mpumalanga, Limpopo, Northwest and Gauteng, and is suspected of engaging in coordinated illicit activities aimed at defrauding the fiscus. It is alleged that false VAT returns were submitted between June 2016 and June 2020, resulting in a prejudice to SARS of approximately R3.99 million. This case demonstrates the effectiveness of the collaborative efforts between SARS, the National Prosecuting Authority (NPA), the Hawks and other law-enforcement partners in detecting, investigating and prosecuting complex commercial crimes. Through intelligence-sharing, specialised investigative capabilities and coordinated prosecutorial action, these institutions continue to work together to dismantle organised tax crime, protect state revenue and strengthen the rule of law.

VAT fraud remains one of the most serious threats to the integrity of South Africa’s tax system. Fraudulent refund claims divert resources from essential public services, distort fair competition and fuel illicit economic activity that undermines economic growth and development. The case also highlights the growing importance of data analytics and digital capability in combating tax crime. As part of its modernisation programme, SARS continues to invest in advanced data-driven technologies that enhance risk detection, identify suspicious transactions at an earlier stage and strengthen the organisation’s ability to respond effectively to emerging threats. These innovations also support legitimate taxpayers by simplifying compliance processes and reducing administrative burdens. SARS Commissioner Dr Johnstone Makhubu said: “Every rand stolen through VAT fraud is a rand taken away from building a capable state and delivering services to South Africans. SARS is resolute in its determination to dismantle criminal networks that abuse the tax system for personal gain. Through modern technology, advanced data analytics, and strong partnerships with the NPA and law-enforcement agencies, we are making it increasingly difficult for fraudsters to operate. Our message is unequivocal: those who seek to undermine the integrity of our tax system will be detected, investigated and prosecuted.”

The successful investigation and prosecution of tax-related offences depend on strong cooperation between investigative and prosecutorial agencies. This matter underscores the value of coordinated action in protecting the country’s revenue base and ensuring accountability for those who seek to exploit the tax system for criminal gain. The NPA remains committed to working closely with SARS and its law-enforcement partners to ensure that individuals involved in sophisticated financial crimes are brought to justice and face the full consequences of their actions. The SARS-NPA partnership remains a critical pillar in South Africa’s fight against tax crime, corruption and the illicit economy. Both institutions remain steadfast in their commitment to safeguarding public resources, protecting the integrity of the tax system and ensuring that offenders are held accountable. The 14 accused began appearing before the Siyabuswa Magistrates’ Court on 06 October 2026 following their arrests. Bail proceedings are continuing.

Ends

Issued Jointly By:

South African Revenue Service (SARS)

National Prosecuting Authority (NPA)

For media enquiries:

SARSMedia@sars.gov.za

mnyuswa@npa.gov.za

NATIONAL TREASURY (NT)