SARS

20 March 2025 – The Mobile Tax Unit schedule for Western Cape for April 2025 is now available.

20 March 2025 – The Commissioner of SARS is aware that certain clients and traders are continuing to operate their businesses and, specifically, certain requirements as outlined in the Customs and Excise Act, 1964 (the Act), under the auspices of certain concessions (deviations, agreements, or special allowances) that have been granted in the past by Customs and Excise Offices.

These practices have been reviewed in the past and it is now the intention of the SARS Commissioner to formally withdraw all concessions on which certain clients are relying on.

For more information, see the letter to Trade.

24 March 2025 – The state provides state warehouses for the safekeeping of goods. These are managed by Customs. The purpose of this list of unentered goods is to notify the importer, exporter and any other person that has interest in the goods that the goods have been taken up into the State warehouse and if they remain unentered they will be disposed in accordance with the provisions of the Customs & Excise Act.

See the latest Customs Weekly List of Unentered Goods here.

24 March 2025 – The SARS MobiApp is one of the digital platforms that enables tax practitioners to access profile information, monitor compliance with tax obligations, and transact on behalf of their clients easily and effortlessly. To support tax practitioners in managing their clients’ tax matters, a comprehensive guide on using SARS MobiApp has been developed.

IT-AE-52-G01 – Tax practitioner guide on the use of the SARS MobiApp – External Guide

25 March 2025 – The Customs & Excise Facilities Code List has been updated because Bidfreight Port Operations (PTY) LTD has relocated from Durban to Port Elizabeth harbour.

25 March 2025 – Income Tax Act, 1962: Interpretation Notes Archive

Interpretation Note 59 (Issue 2) – Tax treatment of the receipt or accrual of government grants
Interpretation Note 45 (Issue 3) – Deduction of security expenditure

25 March 2025 – Income Tax Act, 1962: Interpretation Notes

Interpretation Note 59 (Issue 3) – Tax treatment of the receipt or accrual of government grants
Interpretation Note 45 (Issue 4) – Deduction of security expenditure

25 March 2025 – Income Tax Act, 1962

Draft Interpretation Note – Taxation of amounts received by or accrued to missionaries

Due date for comment: 23 May 2025

26 March 2025 – The PAYE Employer Reconciliation BRS v24 0 0 has been published. The following changes are applicable from 1 March 2025:

New source codes: 3623/3723, 4042, 4588, 4589
Amended description: 3020, 3907
Amended validations: 3230, 3232

26 March 2025 – Income Tax Act, 1962

Interpretation Note 137 – Recoupment of amounts deducted or set off when an asset commences to be held as trading stock

26 March 2025 – National Legislation: The following regulations have been promulgated:

Effective 1 April 2025

Regulations with regards to value-added tax for casino table games of chance issued in terms of section 74(2) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991)
Regulations prescribing electronic services for purposes of the definition of “electronic
services” in section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Effective 1 January 2025

Regulations with regards to value-added tax on domestic reverse charge relating to valuable metal issued in terms of section 74(2) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Effective 1 January 2024