South Africa publishes GMT registration, notification external guide for gloBE implementation

The South African Revenue Service (SARS) will, from 1 June 2026, require all foreign-registered vehicles to be declared on the SARS Traveller Management System (TMS) prior to entry into or exit from South Africa. SARS Commissioner Dr Johnstone

The South African Treasury has released draft amendments on 15 May 2026 for public comment under the Customs and Excise Act, 1964, relating to the repeal of the environmental levy on electricity, following the removal of the electricity levy

The Constitutional Court of South Africa has dismissed the appeal in Absa Bank Ltd and Another v CSARS (CCT 72/24), a case concerning a ZAR 1.9 billion structured investment scheme, in a judgment delivered on 22 April 2026. The dispute involved

The South African Revenue Service (SARS) has initiated a  public consultation, on 30 April 2026, on the implementation of bilateral advance pricing agreements (APAs) under double taxation agreements (DTAs), as part of an initial pilot phase of the

South African Revenue Service (SARS) announced, on 22 April 2026, a simplified compliance framework for partnerships through the introduction of a new Beneficial Owner Register IT3(BO), aimed at streamlining beneficial ownership reporting

South Africa has released publication details for tariff amendments notice R7389 under the Customs and Excise Act, 1964, as set out in Government Gazette 54572. The notice, published on 23 April 2026, provides the formal framework for amendments