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.
Companies with a June financial year-end may have until 31 December 2026 to submit their ITR14 returns. Starting the tax pack early can help finance teams resolve missing records, reconcile balances and reduce last-minute filing risk.
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.
From 16 October 2026, resident trusts must obtain a Tax Compliance Status Good Standing when presenting a Manual Letter of Compliance to an Authorised Dealer for certain fund transfers.
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.
Businesses that submit third-party data to SARS have until 31 October 2026 to report information for the period ended 31 August. Accurate data matters because SARS uses it to pre-populate and assess tax returns.
SARS has announced amendments to the rules governing accredited customs clients, with retrospective effect from 1 September 2025. Importers should monitor the final Government Gazette notice and review supporting records, authorisations and customs-control procedures.
SARS has reminded employers that PAYE must be paid within seven days after month-end, with earlier payment required when the seventh day falls on a weekend or public holiday. SMEs should review payroll calendars, payment controls and filing responsibilities before the next submission cycle.
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.