SAIT South African Institute of Taxation

SAIT South African Institute of Taxation The South African Institute of Taxation (SAIT) is the only professional body in South Africa primaril

SARS Digital Platform Upgrades on 7 June 2026As part of SARS’ commitment to delivering smart, modern and trustworthy ser...
05/06/2026

SARS Digital Platform Upgrades on 7 June 2026

As part of SARS’ commitment to delivering smart, modern and trustworthy service through reliable and secure digital platforms, regular maintenance and upgrades are essential. Accordingly, scheduled maintenance on the SARS digital platform will take place as follows:

Saturday, 06 June 2026: 20h00 to 01h00,

Sunday, 07 June 2026: 09h00 to 13h00.

During this time, you may experience intermittent service interruption on our eFiling, Tax and Customs Digital Platforms.

SARS has issued guidance to employers on how to submit the Employer Reconciliation (EMP501) where an employee’s income t...
29/05/2026

SARS has issued guidance to employers on how to submit the Employer Reconciliation (EMP501) where an employee’s income tax reference number is unavailable, and the employee cannot be contacted.

This FAQ applies to all employers submitting EMP501 reconciliations via e@syFile™ Employer or eFiling.

Importantly, where all reasonable attempts to contact the employee have been unsuccessful, employers may still proceed with the reconciliation submission. In such instances, the employer should not finalise the certificate, but rather delete or cancel it, and capture the PAYE amount under “Tax paid on behalf of employee” on the EMP501.

Employers should note that where an employee’s income tax reference number is not captured, the PAYE deducted cannot be allocated to the employee’s tax record. As a result, the employee will not receive the benefit of the PAYE during assessment. The employee will subsequently need to contact the employer and provide their income tax reference number for the matter to be resolved.

The full set of FAQs is available here:https://www.sars.gov.za/wp-content/uploads/Docs/PAYE/Letters/How-to-submit-the-EMP501-when-the-Income-Tax-Number-is-not-available-May-2026.pdf, and employers are encouraged to consult the document for further guidance.

SARS Digital Platform Upgrades on 22 – 24 May 2026As part of SARS’ commitment to delivering smart, modern and trustworth...
22/05/2026

SARS Digital Platform Upgrades on 22 – 24 May 2026

As part of SARS’ commitment to delivering smart, modern and trustworthy service through reliable and secure digital platforms, regular maintenance and upgrades are essential. Accordingly, scheduled maintenance on the SARS digital platform will take place as follows:

Friday, 22 May 2026 from 18h00 to 23h00,

Saturday, 23 May 2026 from 17h00 to 06h00, Sunday 24 May 2026.

During this time, you may experience intermittent service interruption on our eFiling, Tax and Customs Digital Platforms.

Phase 1 of the SAIT 2026 Tax Indaba is officially sold out!Secure your spot and still enjoy 20% off discounted rates:Mem...
13/05/2026

Phase 1 of the SAIT 2026 Tax Indaba is officially sold out!

Secure your spot and still enjoy 20% off discounted rates:
Members: R 8 280.00
Non-Members: R 9 936.00

Offer valid until 31 May 2026!

With demand already exceeding expectations, we strongly encourage early registration to avoid higher pricing in Phase 3.
A 20% non-refundable deposit confirms and secures your booking

Ensure your participation — register today and take advantage of the current discounted pricing: https://thesait.org.za/events/tax-indaba-2026/

New SARS Verification ChecksAspirant and re-registering tax practitioners seeking registration with a Recognised Profess...
13/05/2026

New SARS Verification Checks

Aspirant and re-registering tax practitioners seeking registration with a Recognised Professional Body (RCB) should take note of recent updates to SARS’ external guidance on tax practitioner and verification. The registration framework operates on a dual model, requiring both SARS registration and affiliation to an RCB, supported by ongoing compliance, education, and fit-and-proper requirements.

SARS has introduced enhanced verification processes within an electronic workflow that includes automated compliance and risk screening. Where triggered, applicants may be required to submit supporting documentation within prescribed timeframes.

Verification timelines generally allow up to 21 business days for submission of documents, with shorter turnaround times of up to 5 business days for additional requests during the verification phase. Failure to respond timeously or adequately may result in delays or the application being declined.

For existing practitioners, deregistration due to non-compliance may also trigger verification requirements, in addition to completion of the SARS Tax Practitioner Readiness Programme.
Overall, SARS’ approach reinforces that registration is an ongoing compliance process rather than a once-off accreditation, with continued monitoring to uphold professional and taxpayer integrity.

SAIT fully supports SARS’ ongoing efforts to strengthen the integrity, professionalism and credibility of the tax practitioner landscape. SAIT is also engaging with SARS and share further guidance as it emerges.

SARS Digital Platform Upgrades on 08 May 2026As part of SARS’ commitment to delivering smart, modern and trustworthy ser...
08/05/2026

SARS Digital Platform Upgrades on 08 May 2026

As part of SARS’ commitment to delivering smart, modern and trustworthy service through reliable and secure digital platforms, regular maintenance and upgrades are essential.

Considering the above, SARS Digital platform maintenance is scheduled for:

Friday, 08 May 2026 from 18h00 to 00h00,

Saturday, 09 May 2026 from 18h00 to 04h00, Sunday 10 May 2026.

During this time, you may experience intermittent service interruption on our eFiling, Tax and Customs Digital Platforms.

Responses (CUSRES messages) to transactions submitted during this time will be delayed.

Stakeholders are therefore urged to submit all Goods Declarations (bills of entry) and Road Manifest, especially those deemed priority, by Friday, 08 May 2026 @ 17h00.

Based on feedback received, SARS is aware that a small number of taxpayers are experiencing difficulties completing regi...
07/05/2026

Based on feedback received, SARS is aware that a small number of taxpayers are experiencing difficulties completing registration for the Global Minimum Tax.

To promote cooperative compliance and support taxpayers who are genuinely working to meet their obligations, SARS will provide active assistance to affected taxpayers to resolve these challenges.

SARS looks forward to working closely with impacted taxpayers to achieve full compliance by 31 May 2026. During this support process, penalties will not be imposed while taxpayers are making good-faith efforts to comply.

SARS appreciates the continued efforts of taxpayers in meeting their tax obligations.

Missed the 28% early‑bird discount?Good news! 20% early‑bird tickets for the 2026 Tax Indaba are still available. Don’t ...
22/04/2026

Missed the 28% early‑bird discount?

Good news! 20% early‑bird tickets for the 2026 Tax Indaba are still available. Don’t miss out again, secure your spot today!
Register & buy your tickets today: https://thesait.org.za/events/tax-indaba-2026/

Trusts: Administrative penalties now in playSARS has gazetted a public notice under section 210 of the Tax Administratio...
30/03/2026

Trusts: Administrative penalties now in play

SARS has gazetted a public notice under section 210 of the Tax Administration Act enabling the imposition of administrative non‑compliance penalties for outstanding Trust income tax returns.

The notice was published in the Government Gazette on 27 March 2026.

SARS may now impose monthly penalties where Trust returns remain outstanding, from the 2024 year of assessment.
Practitioners are encouraged to review Trust portfolios and submit any outstanding returns to prevent penalties from being levied.

Get more insights:https://www.sars.gov.za/wp-content/uploads/PublicNotices/Legal-LSec-TAdm-PN-2026-02-%E2%80%93-Notice-7314-GG-54417-Incidences-of-non-compliance-by-a-person-in-terms-of-section-2102-and-211-27-March-2026.pdf

FAQ 4: IT3(t) for dormant trustsQuestion: Must a dormant, non‑active trust submit an IT3(t) reconciliation?Conclusion: Y...
02/03/2026

FAQ 4: IT3(t) for dormant trusts

Question: Must a dormant, non‑active trust submit an IT3(t) reconciliation?

Conclusion: Yes—SARS requires IT3(t) submissions even if there is no activity. SARS prefers to use the term “passive trust” as opposed to “dormant”.

Explanation: The BRS prescribes zero‑value submissions for dormant trusts for the relevant year.

Applicable legal provisions / guidance: SARS External BRS 2022 IT3s v4.0.0T-9 (para 6.5.4), SARS FAQ’s https://www.sars.gov.za/businesses-and-employers/trusts/trust-frequently-asked-questions-faqs/.

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