SARS now allows taxpayers, registered representatives and tax practitioners to request the unmerging of incorrectly merged eFiling cases online. Businesses should review their tax profiles after any correction.
SARS has published draft rules for advance customs rulings, setting out proposed application procedures, fees, supporting documents and record-keeping requirements. Importers should review their customs data before the 4 November 2026 comment deadline.
South Africa’s audit regulator has highlighted audit quality, technology and sustainability assurance as priorities, giving finance teams useful signals for stronger reporting controls.
SARS is consulting on a proposed digital VAT model involving e-invoicing, secure data exchange and e-reporting. No mandatory implementation date has been confirmed, but South African VAT vendors should begin assessing their systems before the consultation closes on 16 October 2026.
A practical review of tax invoices, supporting records and VAT201 figures can help South African VAT vendors reduce avoidable errors before submitting their next return.
A disciplined month-end close helps South African SMEs make better tax estimates, spot missing records and avoid preventable compliance issues. Here are practical checks finance teams can build into their routine.
SARS’s 2026 Employer Interim Reconciliation period runs until 31 October. Employers should now reconcile payroll data, employee tax numbers and PAYE, UIF and SDL amounts before submitting their EMP501.
SARS has published e@syFile™ Employer release notes for version 8.0.2_418. Employers should confirm that their payroll software is updated and complete their EMP501 reconciliation before 31 October 2026.
SARS has published requirements for companies seeking to qualify as a REIT, including asset, rental income, leverage, distribution and governance tests. Property groups should assess their financial reporting and tax controls before the rules apply to a new year of assessment.