South Africa Updates Guide to the Voluntary Disclosure Programme

The South African Revenue Service (SARS) has published Guide to the Voluntary Disclosure Programme (Issue 2), dated 21 May 2026. Issue 2 of the guide updates and replaces the original version of the guide issued in August 2023. The updates primarily focus on formalizing legislative changes regarding customs and excise duties and aligning the program with landmark legal precedents. This includes the implementation of the Tax Administration Laws Amendment Act 4 of 2026, which formally establis…