Africa Tax In Brief

Below, please find issue 175 of ENS’ tax in brief, a snapshot of the latest tax developments in South Africa.

legislation and draft legislation

• Value-Added Tax Act, 89 of 1991 (“VAT Act”) | Value-added tax (“VAT”) notices
  • VAT Notice 7808
    • VAT notice 7808 has been published in Government Gazette 55190 of 14 August 2026 relating to the amendment of item no. 412.09/00.00.01.00 in paragraph 8 of Schedule 1 to the VAT Act as a consequence of the amendment of rebate item 412.09/00.00/01.00 in Part 1 of Schedule No. 4 to the Customs and Excise Act, 91 of 1964 (“Customs and Excise Act”).
    • Find a copy of the notice here.
  • VAT Notice 7811
    • VAT notice 7811 has been published in Government Gazette 55190 of 14 August 2026 relating to the amendments to note 5 of item no. 407.00, item 407.02/00.00/01.00 and item 407.02/00.00/02.00 in paragraph 8 of Schedule 1 to the VAT Act, as a consequence of the amendment under rebate items 407.00 and 407.02 in Part 1 of Schedule No. 4 of the Customs and Excise Act.
    • Find a copy of the notice here.

SARS publications

• VAT Modernisation Consultation Paper
  • Pursuant to the VAT Modernisation Discussion Paper of 2023, the South African Revenue Service (“SARS”) has released the VAT Modernisation Consultation Paper (“Consultation Paper”) for public consultation and comment, calling on all impacted and interested stakeholders to contribute to a modern, transparent and efficient VAT administration system in South Africa.
  • Responses must be submitted by using the link in the Consultation Paper.
  • The due date for comments is 16 October 2026.
  • Find a copy of the Consultation Paper here.
• Monthly Tax Digest | August 2026
  • The latest Monthly Tax Digest considers Filing Season tips, the ITA34, refunds and what to do if you owe SARS money.
  • Find a copy here.
• Government Connect Newsletter | August 2026
  • This newsletter provides taxpayers with practical information to help them stay compliant, meet important filing deadlines, and use SARS services with confidence. It highlights the available payment options, explains key penalties and relief measures, outlines the 2026 Income Tax return filing dates, and shares updates on tax-exempt institutions, Saturday service centre support, and the latest scam alert.
  • Find a copy here.
• Tax Practitioner Connect Newsletter | August 2026
  • This newsletter provides taxpayers with practical information to help them stay compliant, meet important filing deadlines, and use SARS services with confidence. It highlights the available payment options, explains key penalties and relief measures, outlines the 2026 Income Tax return filing dates, and shares updates on tax-exempt institutions, Saturday service centre support, and the latest scam alert.
  • Find a copy here.

advance tax rulings

• Binding Private Ruling 429 | Cash grant to an employee incentive trust and the vesting of shares in qualifying employees
  • This ruling determines the income tax and capital gains tax consequences arising from cash grants made by an employer to an employee share incentive trust, the receipt thereof by the share incentive trust, and the vesting of shares in qualifying employees.
  • Find a copy here.
• Binding Private Ruling 430 | Distribution of loan claim
  • This ruling determines the tax consequences of the distribution of a loan claim by a resident trust to a foreign trust.
  • Find a copy of the ruling here.

customs and excise

• Customs and Excise Act | Liquidation of provisional payments
  • The draft amendments to the rules promulgated under sections 76 and 120(1)(mA) of the Customs and Excise Act have been published.
  • The due date for comments is 10 September 2026.
  • Find a copy of the draft amendments here.
• Goods declaration
  • The goods declaration policy and related external annexures have been updated to align with the amended rule requirements of sections 39 and 101A Customs and Excise Act, and to provide additional clarification on specific declaration requirements.
  • Find a copy here.
• Tariff amendments
  • Notice R.7810
    • The tariff amendments notice, scheduled for publication in the Government Gazette, relates to the following amendment, with effect from 14 August 2026:
      • Amendment to Part 1 of Schedule No. 4, by the substitution of rebate items 407.00 and 407.02, in order to adjust the traveller allowances according to inflation.
    • Find a copy here.
  • Notice R.7809
    • The tariff amendments notice, scheduled for publication in the Government Gazette, relates to the following amendment, with effect from 14 August 2026:
    • Amendment to Part 2 of Schedule No.4, by the insertion of rebate item 460.07/4011.70.10/01.08, in order to provide for a rebate provision for the importation of new pneumatic tyres of a kind used on agricultural or forestry vehicles and machines, having a rim size of less than 91 cm, classifiable under tariff subheading 4011.70.10 (ITAC Report 769).
    • Find a copy here.
• Clarification on the Retrospective Issuance of the certificate of origin under the China Zero Non-Reciprocal Tariff Treatment
  • SARS may issue retrospective certificates of origin within one year of shipment for qualifying goods, marked “ISSUED RETROSPECTIVELY”. China’s zero-tariff preference applies based on the date goods are cleared by Chinese customs, not the shipment date, for goods cleared for home consumption on or after 1 May 2026, including goods previously held in bonded warehouses. All applicable origin requirements must be met.
  • Find more information here.