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Legal & policy - 22 October 2026

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SOUTH AFRICAN REVENUE SERVICE (SARS)

  • 15 October 2026 – Customs and Excise Act, 1964: The tariff amendments notice, scheduled for publication in the Government Gazette, relate to the following:

With retrospective effect from 28 August 2026

· Amendment of provisional payment in relation to anti-dumping duties against the alleged dumping of flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, painted, varnished or coated with plastics, classifiable under tariff subheadings 7210.70.20, 7210.70.30, 7210.70.40 and 7210.70.90 originating in or imported from the People’s Republic of China, in order to correct the exporters names “Shandong Shinmade Material Technology Co. Ltd” and Yie Phui (China) Technomaterial Co. Ltd (YPC) to read “Shandong Shinmade Material Tech Co. Ltd” and “Yieh Phui (China) Technomaterial Co. Ltd”, respectively, where they appear in Notice No. R. 7865 of Government Gazette No. 55269 dated 28 August 2026

With effect from 16 October 2026

· Amendment to Part 1 of Schedule No.1, by the substitution of tariff subheading 4801.00, in order to increase the general rate of customs duty on newsprint, in rolls or sheets from free of duty to 5% (ITAC Report 784)

Up to and including 3 May 2027

· Imposition of provisional payment in relation to safeguard duties against the alleged increase on imports of office paper, classifiable under tariff subheadings 4802.56.20 and 4802.56.90 (ITAC Report 791)

Publication details will be made available later

  • 15 October 2026 – In the October 2026 issue we look at the Employer Interim Reconciliation Filing Season 2026 and remind Non-Provisional Individual Taxpayers of the 23 October 2026 Filing Season deadline.
  • 16 October 2026 – The SARS 2025/26 Annual Report has been published and is now available on the Annual Reports & Strategic Plans webpage. The Annual Report presents a comprehensive account of SARS’s performance, achievements, governance, and financial results for the 2025/26 financial year. It highlights the progress made in delivering our mandate, advancing our strategic objectives, and creating value for South Africa.
  • 16 October 2026 – The SARS Payment Guide has been amended to include Investec Bank as the designated banking institution for the processing of Global Minimum Tax foreign payments via SWIFT using the prescribed Payment Reference Number (PRN).
  • 16 October 2026 – Customs and Excise Act, 1964: Rules amendments notice R8022, as published in Government Gazette55544 of 16 October 2026, relates to the amendments to rules under sections 19A and 120 – Substitution of petroleum accounts (DAR282)

1. In terms of paragraph 19(3), a provisional taxpayer may be asked to justify any estimate made or to furnish full particulars of income, expenditure and/or any other particulars that may be required.

1. If SARS is not satisfied with the response, the estimate may be increased to an amount which is considered reasonable.

2. This increase in the estimate by SARS is not subject to objection and appeal.

2. SARS will issue a paragraph 19(3) engagement letter via eFiling and email to notify the taxpayer and request the supporting documents. The requested supporting documents must be uploaded on eFiling or SOQS within 10 business days. Once the submitted supporting documents have been evaluated, a revised estimate could be issued to recalculate your provisional tax liability.

  • 16 October 2026 – Rules of the National Assembly

· Publication of Explanatory Summary of the Tax Administration Laws Amendment Bill, 2026

The Minister intends to introduce the following Bill in the National Assembly in the near future.

  • Tariff subheading 2530.90 is not subject to ITAC export control measures.
  • 19 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.
  • 19 October 2026 – e@syFile Release Notes 8.0.2_419 introduces an updated EMP301 form version.
  • 20 October 2026 – Customs and Excise Act, 1964

· Jamal v Minister of Police (5662/2025) [2025] ZANWHC 265 (10 December 2025)

Whether the matter is urgent – whether SARS’s joinder should be granted – whether the detention is lawful – whether spoliation or interdictory relief is competent.

  • 20 October 2026 – Tax Administration Act, 2011, and Promotion of Administrative Justice Act, 2000

· TEG Asset and Risk Management CC v CSARS (2023-110354) [2026] ZAGPJHC (8 October 2026)

Whether SARS unlawfully refused to issue reduced assessments under section 93(1)(e)(iii) of the Tax Administration Act despite TEG’s contention that the tax returns on which the assessments were based were fraudulently submitted by a person who was not authorised to act on its behalf.

  • These products must be detained for physical inspection and monitoring by Port Health (BMA) to ensure compliance with the Regulations Relating to Lead in Paint or Coating Materials:
    • 9505.10
    • 9505.90
    • 9503.00.90
    • 9503.00.10
    • 2902.30
    • 2902.20
    • 2901.24
  • 21 October 2026 — Dr. Johnstone Makhubu, Commissioner of the South African Revenue Service (SARS), welcomes the revised revenue estimate of R2.144 trillion announced by Finance Minister Mr. Enoch Godongwana in the Medium-Term Budget Policy Statement (MTBPS). The revised estimate indicates an increase of R17.1 billion compared to the R2.127 trillion February 2026 Budget estimate. This adjustment is despite downward revision of the real GDP growth from 1.6% to 1.2% in 2026. Despite improved electricity reliability which supports economic activity, structural constraints such as logistics and infrastructure challenges continue to hinder South Africa’s growth prospects. As of 30 September 2026, SARS collected R992.2 billion in net revenue, which includes gross collections of R1.231 trillion and refund payments totalling R239.1 billion. Net revenue was R15.5 billion, or 1.6%, above the February 2026 Budget estimate, and R67.4 billion, or 7.3%, higher than the corresponding period last year. This performance was supported by stronger Corporate Income Tax, Domestic VAT and PAYE collections, together with lower-than-estimated VAT refund payments. “The year-to-date outcome demonstrates the resilience of South Africa’s revenue system. However, as reflected in the Minister’s speech, sustainable revenue growth ultimately depends on economic expansion, investment, job creation and broad-based compliance,” Commissioner Makhubu said.

See the full media release here.

  • 21 October 2026 – National Legislation: The following bills were introduced in the National Assembly:

· Rates and Monetary Amounts and Amendment of Revenue Laws Bill [B34—2026]

· Tax Administration Laws Amendment Bill [B33—2026]

· Taxation Laws Amendment Bill [B32—2026]

  • 21 October 2026 – Social media influencers and content creators must declare any taxable income they earn, whether they receive it in cash or as products, travel or other benefits. They should keep supporting records and determine whether provisional tax, VAT or other tax obligations apply to their activities. SARS has published the guide and supporting webpage on its website to provide social media influencers and content creators with clear, accessible information on declaring income, keeping records and meeting their tax obligations. Read the Taxation of Income Received by Social Media Influencers and Content Creators External Guide or visit Social Media Influencers and Content Creators for more information.
  • 21 October 2026 – The new Diesel Refund registration system requires all taxpayers to validate, confirm, and merge their legal-entity profiles before registration. Taxpayers whose entities do not reflect these statuses cannot access the new Diesel Refund platform. SARS has auto-matched some entities to reflect the “Validated” and “Confirmed” statuses. However, certain entities could not be updated automatically and require action by taxpayers.

See the letter to Trade here for more information on how to update your profile. Keep an eye to our Diesel Refund Scheme webpage.

NATIONAL TREASURY (NT)

SOUTHERN AFRICAN LEGAL INFOMRATION INSTITUTION (SAFLII)

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD)

AFRICAN TAX ADMINISTRATION FORUM (AFAF)

DivisionTax
Categories
Tax
Date22 October 2026