SARS Web Alert 19 of 2026
Changes were made to the Legal Counsel pages as per the summary below.
Customs and Excise Act, 1964 1. Draft amendment to rules under section 120 – Advance foreign exchange payment Explanatory Note Rule 120.13 deals with advance foreign exchange payments in relation to goods that are to be imported. Importers are required to notify SARS of advance foreign exchange payments exceeding R50 000. The proposed amendments increase that amount to R100 000 as a result of the increase of cross-border transaction limits by the South African Reserve Bank by Exchange Control Circular 3-2026. Comments can be submitted to – 2. C&E_legislativecomments@sars.gov.za ; and 3. must be recorded on the Customs & Excise Rule Amendments Comment Sheet . Due date for comment: 20 May 2026 |
Category 3 – Secondary Legislation | |
Customs and Excise Act, 1964 Publication of rule amendment [LINKSHIELD PROTECTED]original-text:bm90aWNlIFIuNzQzMA==; in Government Gazette 54613 of 8 May 2026, issued under sections 47B and 120, relating to air passenger tax (DAR269) | |
Customs and Excise Act, 1964 Tariff amendments notices, R7426 and R7427, as published in Government Gazettes 54608 and 54609 of 5 May 2026, relate to the following amendments with effect from 6 May 2026: 1. Part 5A of Schedule No. 1, to adjust the general fuel levy on diesel by decreasing the general fuel levy on diesel from 93 cents per litre to nil cents per litre, in order to give effect to the announcement by the Minister of Finance on 28 April 2026 2. Part 3 of Schedule No. 6, as a consequence of the reduction in the general fuel levy as announced by the Minister of Finance on 28 April 2026; the diesel refund provisions are adjusted accordingly 2. [LINKSHIELD PROTECTED]original-text:Tm90aWNlIFIuNzQyNyAoPGk+IEdHPC9pPiA1NDYwOSk=; | |
Customs and Excise Act, 1964 The correction notice R7435, as published in Government Gazette 54623 of 6 May 2026, relates to the amendment to –
3. [LINKSHIELD PROTECTED]original-text:Tm90aWNlCiBSLjc0MzU=; | |
High Court 2028-2026 |
Customs and Excise Act, 1964 1. Ocean Ark Shipping Ltd and Another v CSARS (2025/209746) [2026] ZAWCHC 201 (24 April 2026) Summary Whether the applicants demonstrated a prima facie right to relief – the proportionality of the Commissioner’s enforcement actions – the adequacy of a revised guarantee offered as security. |
Older Drafts Open for Comment Below are drafts previously published but still open for comment, which are included for ease of reference. You need respond to them only if you have not already done so. All comments received are considered for inclusion into the final documents after the comment period. |
Income Tax Act, 1962 4. Draft Interpretation Note – Income Tax Exemption: Bargaining Councils Explanatory Note This Note provides clarity on the approval of registered bargaining councils as institutions, boards, or bodies under section 10(1)( c A)(i). Comments can be submitted to – Due date for comment: 8 May 2026 |
Customs and Excise Act, 1964 6. Draft amendments to rules under section 120 – Surety bonds Explanatory Note Rule 120.08 has been substituted to specify that security in the form of a surety bond can now be furnished in either paper or digital format. In addition, a definition for “digital format” has been incorporated into the rule. Comments can be submitted to – 7. C&E_legislativecomments@sars.gov.za ; and 8. Must be recorded on the Customs & Excise Rule Amendments Comment Sheet . Due date for comment: 8 May 2026 |
Income Tax Act, 1962 · Draft Interpretation Note – Deduction in respect of production of battery electric and hydrogen-powered vehicles Explanatory Note This Note provides guidance on the interpretation and application of section 12V which provides for a deduction by a person that is a motor vehicle manufacturer of the cost on any building, new and unused machinery, plant, implement, utensil or article or improvement to any building, machinery, plant, implement, utensil or article used mainly in the production of battery electric or hydrogen-powered vehicles in South Africa. Comments can be submitted to – Due date for comment: 28 May 2026 |
Income Tax Act, 1962 1. Draft notice in terms of section 76C of the Act , prescribing the persons eligible to apply to the Commissioner for a double taxation agreement (DTA), i.e. a bilateral, advance pricing agreement ( APA ) ; 2. Draft notice in terms of section 76D of the Act , prescribing the fees payable by an applicant in an application for a DTA APA; 3. Draft notice in terms of section 76I(b) of the Act , prescribing the additional requirements that may lead to the rejection of an application for a DTA APA; 4. Draft notice in terms of section 76J(1) of the Act , specifying the requirements for processing an application for a DTA APA; 5. Draft notice in terms of section 76J(3) of the Act , prescribing the information to be contained in a preliminary DTA APA; and 6. Draft notice in terms of section 76P of the Act , specifying the procedures and guidelines for the implementation and operation of the DTA APA system. Explanatory Note See explanatory note . Comments can be submitted to – Due date for comment: 29 May 2026 |