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.
CIPC has introduced geolocation functionality for company and close corporation address changes, requiring businesses to confirm physical locations more accurately when updating their registered information.
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.
The CIPC’s upgraded Beneficial Ownership Disclosure Module gives law-enforcement agencies faster access to company ownership information. South African businesses should use the development as a prompt to review the accuracy of their beneficial ownership records, securities registers and supporting documents.
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.
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 introduced several changes to the 2026 trust income-tax return process. Trustees and tax representatives should review their records now, rather than waiting until the 22 January 2027 filing deadline.