South African Institute of Taxation

SARS has issued guidance to employers on how to submit the Employer Reconciliation (EMP501) where an employee’s income tax reference number is unavailable, and the employee cannot be contacted. This FAQ applies to all employers submitting EMP501 reconciliations via e@syFile™ Employer or eFiling. Importantly, where all reasonable attempts to contact the employee have been unsuccessful, employers may still proceed with the reconciliation submission. In such instances, the employer should not finalise the certificate, but rather delete or cancel it, and capture the PAYE amount under “Tax paid on behalf of employee” on the EMP501. Employers should note that where an employee’s income tax reference number is not captured, the PAYE deducted cannot be allocated to the employee’s tax record. As a result, the employee will not receive the benefit of the PAYE during assessment. The employee will subsequently need to contact the employer and provide their income tax reference number for the matter to be resolved. The full set of FAQs is available here: sars.gov.za/wp-content/upl… , and employers are encouraged to consult the document for further guidance

SARS Digital Platform Upgrades on 22 – 24 May 2026 As part of SARS’ commitment to delivering smart, modern and trustworthy service through reliable and secure digital platforms, regular maintenance and upgrades are essential. Accordingly, scheduled maintenance on the SARS digital platform will take place as follows: Friday, 22 May 2026 from 18h00 to 23h00, Saturday, 23 May 2026 from 17h00 to 06h00, Sunday 24 May 2026. During this time, you may experience intermittent service interruption on our eFiling, Tax and Customs Digital Platforms.

New SARS Verification Checks Aspirant and re-registering tax practitioners seeking registration with a Recognised Professional Body (RCB) should take note of recent updates to SARS’ external guidance on tax practitioner and verification. The registration framework operates on a dual model, requiring both SARS registration and affiliation to an RCB, supported by ongoing compliance, education, and fit-and-proper requirements. SARS has introduced enhanced verification processes within an electronic workflow that includes automated compliance and risk screening. Where triggered, applicants may be required to submit supporting documentation within prescribed timeframes. Verification timelines generally allow up to 21 business days for submission of documents, with shorter turnaround times of up to 5 business days for additional requests during the verification phase. Failure to respond timeously or adequately may result in delays or the application being declined. For existing practitioners, deregistration due to non-compliance may also trigger verification requirements, in addition to completion of the SARS Tax Practitioner Readiness Programme. Overall, SARS’ approach reinforces that registration is an ongoing compliance process rather than a once-off accreditation, with continued monitoring to uphold professional and taxpayer integrity. SAIT fully supports SARS’ ongoing efforts to strengthen the integrity, professionalism and credibility of the tax practitioner landscape. SAIT is also engaging with SARS and share further guidance as it emerges.

Based on feedback received, SARS is aware that a small number of taxpayers are experiencing difficulties completing registration for the Global Minimum Tax. To promote cooperative compliance and support taxpayers who are genuinely working to meet their obligations, SARS will provide active assistance to affected taxpayers to resolve these challenges. SARS looks forward to working closely with impacted taxpayers to achieve full compliance by 31 May 2026. During this support process, penalties will not be imposed while taxpayers are making good-faith efforts to comply. SARS appreciates the continued efforts of taxpayers in meeting their tax obligations.

Tax Alert: SARS Digital Platform Upgrades As part of SARS’ commitment to delivering smart, modern and trustworthy service through reliable and secure digital platforms, regular maintenance and upgrades are essential. Accordingly, scheduled maintenance on the SARS digital platform will take place as follows: Considering the above, SARS Digital platform maintenance is scheduled for: Friday, 24 April 2026 from 18h00 to 22h00, Sunday, 26 April 2026 from 10h00 to 20h00. During this time, you may experience intermittent service interruption on SARS’ eFiling, Tax and Customs Digital Platforms. See more: sars.gov.za/latest-news/sa…

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Several tax practitioners have reported an issue when attempting to submit their clients’ ITR12 returns on eFiling. When accessing the return, the system indicates that an IRP5 certificate is present. However, no IRP5 is prepopulated, and the taxpayer has confirmed that no IRP5 exists. The IRP5 indicator is ticked and greyed out, preventing it from being deselected and consequently blocking submission of the return. SARS has advised that they are aware of the error. SARS has urged tax practitioners to send emails to: support@sarsefiling.co.za with screenshots and details of the error so that they may continue investigating the matter.

SARS Digital Platform Upgrades on 11 April 2026 As part of SARS’ commitment to delivering smart, modern and trustworthy service through reliable and secure digital platforms, regular maintenance and upgrades are essential. Accordingly, scheduled maintenance on the SARS digital platform will take place as follows: Considering the above, SARS Digital platform maintenance is scheduled for: Saturday, 11 April 2026 from 17h00 to 21h00. During this time, you may experience intermittent service interruption on our eFiling, Tax and Customs Digital Platforms. See more information: sars.gov.za/latest-news/sa…

ITR14 Errors Practitioners have reported system errors currently affecting multiple clients on eFiling, which are preventing the submission of company income tax returns. Error 1: The dormant company indicator remains red despite all required questions having been completed. Error 2: The error reflected in the screenshot below continues to appear, notwithstanding that the class of shares information has already been completed. The South African Revenue Service eFiling team has confirmed that the matter has been escalated internally and is currently under investigation. Practitioners are advised that this appears to be a system-related issue affecting multiple taxpayers rather than an isolated case. Further updates will be communicated once feedback is received from SARS.

The following Amendment Acts have been promulgated on 1 April 2026 -Rates and Monetary Amounts and Amendment of Revenue Laws Act 3 of 2026 in Government Gazette 54446 - Tax Administration Laws Amendment Act 4 of 2026 in Government Gazette 54447 - Taxation Laws Amendment Act 5 of 2026 in Government Gazette 54448 Read more: sars.gov.za/latest-news/le…

SAIT’s Biggest Tax Event of the Year, the Tax Indaba Is Here! Theme: From Constraint to Capacity: Turning Fiscal Space into Sustainable Reform Date: 14 - 16 September 2026 Venue: The Capital on the Park, Sandton Register here: thesait.org.za/events/tax-ind… South Africa finds itself at a critical yet pivotal fiscal inflection point. After years of constrained growth there are emerging signs of renewed breathing space within the fiscal framework. This moment presents a unique opportunity for the South African revenue and fiscal framework to shift from reactive measures toward a more responsive, forward-looking taxation and fiscal policy agenda. The 2026 Tax Indaba will explore whether South African fiscal policy is truly at a turning point or merely a momentary breather from higher taxation, reflecting on lessons from the past and how role players within the tax ecosystem should embrace this turning point as we build a future-ready tax system. For a point of tax practice, we will also discuss the critical conversation of whether technological progress will be used to make the life of the tax practitioner easier or more difficult. More importantly, at what point must tax practitioners embrace technological change or permanently fall behind? Join us for this important discussion, bringing together stakeholders from across the broader tax ecosystem, to share insights and explore how we can drive sustainable growth and restore fiscal credibility both from a policy and operational perspective.

SARS has published an FAQ addressing the increase in the VAT registration threshold, effective 1 April 2026: sars.gov.za/about/sars-tax… Based on practitioner concerns, the following clarifications are particularly important: SARS will only automatically cancel a VAT registration if the value of taxable supplies for the past 12 months is below R120,000. If you disagree with an automatic cancellation, an objection must be submitted. Where taxable supplies are expected to be below R2.3 million for the next 12 months but above R120,000, the vendor may apply for deregistration – SARS will not cancel the registration automatically. VAT must continue to be accounted for until the registration is formally cancelled. When considering deregistration, take into account the potential deemed exit VAT implications, as well as commercial considerations – some customers prefer trading with VAT‑registered vendors. Ensure that all previously unclaimed input VAT is claimed in the final VAT return, as no further input VAT may be claimed thereafter. If taxable supplies exceeded R1 million before 1 April 2026, the taxpayer remains liable to register. Where registration did not occur, SARS indicates that VDP should be considered. Each case still requires careful evaluation based on the vendor’s specific facts and trading outlook. SAIT members are encouraged to join SAIT Communities to engage with fellow practitioners, share practical insights, and stay informed on SARS developments like these.

As part of SARS’ commitment to delivering smart, modern and trustworthy service through reliable and secure digital platforms, regular maintenance and upgrades are essential. Accordingly, scheduled maintenance on the SARS digital platform will take place as follows: Friday, 13 March 2026 from 18h00 to 21h00, Saturday, 14 March 2026 from 01h00 to 03h00, Sunday, 15 March 2026 from 09h00 to 13h00. During this time, users may experience intermittent service interruption on eFiling, Tax and Customs Digital Platforms. See more: sars.gov.za/latest-news/sa…

SARS has issued default Third Party Appointment Letters for the month of February. Employers/ Practitioners receiving these letters are urged to rectify their non-compliance by downloading detailed employee information from their e@syfile system. Should employers have any further queries, an email should be sent to: EmployerTPA@sars.gov.za.

During the Minister of Finance, Enoch Godongwana’s post-Budget stakeholder engagement with SAIT and EY, EY’s Ekow Eghon asked whether the Minister was concerned that the Budget would uplift the poor. In response, the Minister indicated that his primary concern remains South Africa’s economic growth, noting that slow growth constrains the country’s ability to meet its socio-economic needs. He emphasised, however, that he remains committed to working tirelessly to ensure that South Africa achieves stronger and sustained economic growth.

As Minister of Finance Enoch Godongwana continues his post‑Budget stakeholder engagements, today’s session with SAIT and @EYIntlTax provides a valuable opportunity to move beyond the headlines and unpack the policy intent behind this year’s Budget. These discussions create space for deeper analysis of key tax measures, the fiscal outlook, and the broader economic direction for South Africa. The Minister also highlighted an important point that South Africa’s personal income tax (PIT) and corporate income tax (CIT) contributions remain higher than the OECD average, a reminder of the structural pressures on our tax base and the importance of broadening economic participation.

In a special fireside chat that SAIT and @EYIntlTax hosted, the Minister of Finance Enoch Godongwana noted that Chapter 2 of the Budget Review outlines scenarios that help government plan for global economic shocks, including events like the current tensions involving Iran. While forecasts can differ from reality, he says South Africa remains stable in the short term.

SARS Digital Platform Upgrades and Current Errors Errors relating to the Fixed Percentage Tax Directive and the ITR14 have recently been reported to the South African Revenue Service. The SARS eFiling team has confirmed that these issues have been escalated internally and referred to the relevant technical teams for resolution. Additionally, regular maintenance and upgrades of the SARS digital platforms are essential to ensure reliable and secure service. Scheduled maintenance will take place as follows: Saturday, 07 March 2026: 22:00 – 00:00 Sunday, 08 March 2026: 09:00 – 17:00 During these periods, users may experience intermittent service interruptions on eFiling, as well as on the Tax and Customs digital platforms.