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SARS is introducing an online system for Income Tax Exempt Institutions. The system will be available from 2 March 2026 on eFiling and at all SARS branch offices nationally, enabling taxpayers to be served at all SARS branches to apply for Income Tax Exemption.
SARS provides the publication details for tariff amendments notices R7340 and R7341, as published in Government Gazette 54445 of 1 April 2026.
If you cannot pay your tax debt over a period of 1 to 12 months, SARS offers payment arrangements. You must submit a completed Collection Information Statement (CIS) form and provide accurate supporting documents; once approved, you must pay according to the specified payment terms.
For the 2026/02-reconciliation period, employers must include Income Tax Reference Numbers on IRP5 certificates for employees required to register under section 67 of the Income Tax Act. SARS states employers will be unable to submit PAYE reconciliations if valid Income Tax Reference Numbers for these employees are not provided.
SARS provides digital services so you can manage your tax affairs without visiting a branch. You can retrieve your Income Tax Number, register or update details, submit returns and view assessments, check tax rates and requirements, and get help via WhatsApp, USSD, or an AI Virtual Assistant. You can also book an appointment for in-person help if your query can’t be resolved digitally.
In certain situations, SARS may agree to a lower settlement if you can demonstrate financial hardship. Compromise applies to undisputed tax debts over 12 months old, excludes certain cases, and requires comprehensive and accurate supporting documents; incomplete disclosures may result in rejection.
If you have been deregistered as a tax practitioner and want to dispute it, you can request a review by emailing SARS with your reasons and supporting documents. The SARS Tax Practitioner Governance Committee will review your request and issue a final decision to you.
SARS will add fields on FORM C to confirm residency and to enable application of Double Taxation Agreement (DTA) provisions.
SARS will introduce outstanding Recognition of Transfer (ROT) reminder statements on the eFiling platform as part of the Tax Directives system enhancements.
SARS will enable the creation of multiple profiles within an entity on the eFiling platform for Tax Directive application submissions.
SARS states that all outstanding ROTs up to 1 March 2023 are no longer required and are deemed exempt from submission.
SARS will update the RST01 tax directive (IRP3er) so it displays the three-year validity period of the directive.
