Our South African firm, ENSAfrica, has published the latest issue of its Tax in Brief newsletter, a snapshot of recent tax developments in South Africa. Highlights from the latest issue include:
Case law: In C:SARS v Glencore International AG (5 Aug 2025), the High Court dismissed SARS’ appeal in a dispute over lead/copper imports. The Court found Glencore had substantially complied with the Customs and Excise Act by correcting entries and paying VAT. No goods were diverted, no customs duty was payable, and SARS’ VAT, penalty and forfeiture claims were set aside. SARS must pay Glencore’s legal costs.
Draft legislation: National Treasury and SARS released draft 2025 tax bills and regulations (including amendments to tax, tax administration, domestic reverse charge, and export regulations). Comments are due by 12 September 2025.
Customs & excise:
Prohibited/Restricted Imports & Exports List updated (new tariff headings and veterinary import permit requirements).
Draft amendments to warehouse rent rules (comments due 5 September 2025).
Rule amendment notice R6525 (Gov Gazette 53208) effective 1 September 2025 on accredited client status.
Find out more by reading the full issue of Tax in Brief here.
Thank you for downloading
For similar content to our Global Guide, subscribe to our mailing list and keep up to date.
