South Africa’s VAT system could be heading for a significant digital overhaul. In August 2026, SARS released its VAT Modernisation Consultation Paper, setting out proposals for a more automated VAT system built around e-Invoicing, digital reporting and the near real-time exchange of transaction data.
07 October: PAYE submissions and payments
SARS has strict rules regarding entertainment expenses for both income tax deductions and VAT, and a claim for entertainment expenses will likely be flagged for investigation by SARS. This is why it’s crucial to have a solid understanding of what can and can't be claimed.
We are receiving more and more complaints, often from highly-distressed taxpayers, who are forwarding emails, SMSs and WhatsApp messages that appear to be from SARS, but are in fact scams. Increasingly convincing, these messages are causing unnecessary distress and raising the risk of being scammed.
07 September: PAYE submissions and payments
Anyone leaving or entering South Africa faces a new SARS requirement: an online declaration of goods, cash and other items before crossing the border.
The South African Revenue Service (SARS) has taken another significant step towards modernising VAT administration, releasing its VAT Modernisation Consultation Paper for public comment.
07 August: PAYE submissions and payments
For individual provisional taxpayers and for companies with a February year-end, the end of August brings yet another tax deadline: the first provisional tax payment for the 2027 tax year, covering the period 1 March 2026 – 28 February 2027.
National Treasury and the South African Revenue Service have released two draft bills containing the tax measures announced in South Africa’s 2026 Budget. The proposed legislation is open for public comment until 28 August 2026.
For the 2026 filing season, taxpayers selected for auto-assessment will receive notices between 1 and 12 July, before the broader filing period opens for non-provisional taxpayers on 13 July. The aim is to reduce the burden on taxpayers by using information SARS already receives from employers, banks, medical schemes, retirement funds and insurers.
05 June: PAYE submissions and payments
This tax season marks an important shift for trusts, which are now subject to heightened reporting requirements, regardless of activity, as well as automated penalties for non-compliance starting on 4 May 2026.
South Africa’s tax landscape is undergoing a significant shift as the South African Revenue Service (SARS) accelerates its move toward stricter compliance and digital enforcement.
07 May – PAYE submissions and payments
"Only accountants can save the world — through peace, goodwill, and reconciliations." (Unknown)
“A small business is an amazing way to serve and leave an impact on the world you live in.” (Nicole Snow)
For many taxpayers, few words inspire as much anxiety as “pay now, argue later”. This long‑standing rule allows the South African Revenue Service (SARS) to collect disputed tax immediately, even while objections or appeals are still pending. But a recent High Court ruling has signalled an important shift, curbing what courts have described as SARS’s “reflexive no” to suspension‑of‑payment requests and reinforcing the growing importance of procedural law and evidence in tax disputes.
Dr Ngobani Johnstone Makhubu Appointed as New SARS Commissioner
South Africa’s 2026 Budget Speech introduced a series of tax adjustments aimed at maintaining revenue stability while offering targeted relief to households and businesses. While the overall tax framework remains largely unchanged, several thresholds and allowances have been updated, mostly in line with inflation.
South Africa’s 2026 Budget highlights the importance of restoring the financial and operational health of public sector institutions, particularly state-owned companies responsible for delivering critical infrastructure and services.
South Africa’s 2026 Budget outlines a modest but improving economic outlook, reflecting gradual recovery alongside persistent structural challenges in the economy.
South Africa’s 2026 Budget highlights government’s spending priorities over the medium term, emphasising the need to balance fiscal sustainability with continued investment in public services and infrastructure.
