SARS’s updated 2026 guidance means qualifying micro-businesses with annual turnover of up to R2.3 million should reassess whether Turnover Tax remains suitable for their structure, records and growth plans.
SARS says qualifying micro-businesses can access guided Turnover Tax registration through selected self-service kiosks, giving smaller businesses another route to formalise their tax affairs.
SARS has updated its Guide for Provisional Tax to explain how it may challenge unsupported estimates. Businesses should ensure their provisional tax calculations can be justified and that supporting records can be supplied within 10 business days.
SARS has published the explanatory summary of the proposed Tax Administration Laws Amendment Bill, 2026. The proposals could affect provisional tax estimates, PAYE obligations, VAT documentation, tax compliance status and penalty administration. The Bill is not yet law, so businesses should monitor the legislative process and prepare their records without treating the proposals as current requirements.
SARS has extended the deadline for certain provisional taxpayers who received an automatic assessment to request a reduced or additional assessment. Businesses and sole proprietors should use the extra time to review their tax information, rather than delay action.
SARS has issued new guidance explaining how social media influencers and content creators should treat cash, barter benefits, platform income, provisional tax, VAT and business records.
SAICA has asked National Treasury to clarify how provisional taxpayer status is determined and to provide relief where obligations only become clear after year-end. The proposal is not law, but it highlights practical cash-flow and compliance risks for businesses with irregular income.
South Africa’s 2026 draft tax bills are moving through parliamentary consideration. They are not law yet, but businesses should monitor the process and assess potential compliance implications.
A valid SARS Tax Compliance Status can support access to tenders, funding and commercial opportunities. SMEs should treat it as an ongoing control, not a once-off certificate request.
A practical insight for South African businesses on protecting SARS eFiling access, verifying suspicious messages and keeping security contact details current.
Non-provisional taxpayers who still need to submit their 2026 income tax returns have until 23 October 2026. Businesses should help employees and owner-managers confirm their personal tax obligations, supporting documents and SARS profile details before the deadline.