SARS changing the rules for non-compliant taxpayers in South Africa

• SARS is making it easier for non-compliant taxpayers in South Africa to regularise past customs and excise defaults by publishing draft rules outlining the Customs and Excise Voluntary Disclosure Relief (VDR) process.
• The draft rules provide greater certainty about the application process and follow the introduction of Chapter XB into the Customs and Excise Act in late 2024, which created South Africa's first formal voluntary disclosure system for customs and excise matters.
• The proposed rules are expected to make the process more predictable and efficient for taxpayers who want to correct historical mistakes, and may encourage more taxpayers to come forward by allowing them to obtain non-binding opinions on their eligibility for voluntary disclosure relief.