BPR426 (ITA) – Residential accommodation (Section 1 “gross income” definition, “remuneration”, “employer” definitions of Fourth Schedule and paragraphs 2(d), 9(3) and 9(7) of Seventh Schedule)
BPR424 (ITA) – Interest incurred on loan funding used to redeem preference shares and settle dividends (Section 24J)
BPR425 (ITA) (VAT) – Rehabilitation of mining property (Sections 11(a), 23(g) , 55, 58 of ITA and section 1 “enterprise” and “entertainment” definitions, section 17(2)(a) of VAT Act)
SARS Tax Guide 2026 (SGD0009)
BGR75 (VAT) – Value-Added Tax Treatment of Ambulance Services (Sections 12(g),10(22))
Section 40F (VAT) – Liability for tax and limitation of refunds in respect of National Housing Programmes
40F. Liability for tax and limitation of refunds in respect of National Housing Programmes
(1) This section applies in respect of the supply of services deemed to be made by the vendor in terms of section 8(23), which services were supplied before 1 April 2026.
(2) Where the Commissioner issued any assessment relating to tax periods ending before 1 April 2026 for an amount of tax or additional tax in respect of any supply of services as contemplated in subsection (1) in respect of application of the provisions as contemplated in section 11(2)(s) in respect of that supply, the Commissioner must, on written application by the vendor, amend that assessment to the extent that the amount of tax, additional tax, penalty or interest that arose as a result of that assessment has not yet been paid on that date: Provided that the assessment does not result in a refund to the vendor.
(3) The Commissioner may not make any assessment for tax periods ending before 1 April 2026 in respect of the deemed supply of services contemplated in subsection (1).
(4) If the vendor has charged tax at the rate referred to in section 7(1) instead of the rate of tax in terms of section 11(2)(s) in respect of the supply contemplated in subsection (1), the Commissioner may not refund any such tax or any penalty or interest that arose as a result of the late payment of such tax, paid by the vendor to the Commissioner.
[Section 40F inserted by section 45(1) of Act 5 of 2026 effective on 1 April, 2026]
Section 40E (VAT) – Liability for tax and limitation of refunds in respect of supplies by school
40E. Liability for tax and limitation of refunds in respect of supplies by school
(1) This section applies in respect of the supply of services by a school contemplated in section 12(h)(ii) before 1 January 2026.
(2) Where the Commissioner issued any assessment relating to tax periods ending before 1 January 2026 for an amount of tax or penalty in respect of any supply of services, as contemplated in subsection (1), in respect of the application of the provisions, as contemplated in section 12(h)(ii), in respect of that supply, the Commissioner must, on written application by the vendor, amend that assessment to the extent that the amount of tax, penalty or interest that arose as a result of that assessment, has not yet been paid on that date: Provided that the assessment does not result in a refund to the vendor.
(3) The Commissioner may not make any assessment for tax periods ending before 1 January 2026 in respect of the supply of services contemplated in subsection (1).
(4) If the vendor has charged tax at the rate referred to in section 7(1) in respect of the supply contemplated in subsection (1), the Commissioner may not refund any such tax, penalty or interest that arose as a result of the late payment to such tax, paid by the vendor to the Commissioner.
[Section 40E inserted by section 45(1) of Act 5 of 2026 effective on 1 January, 2026]
“Premium” definition of section 1 of VAT Act
“premium” means any direct consideration given or to be given, whether partially or fully subsidised, in return for an undertaking to meet insurance liabilities under a “contract of insurance”;
[Definition of “premium” inserted by section 37(1)(b) of Act 5 of 2026 effective on 1 April, 2026]
“Interoperability framework” definition of section 1 of VAT Act
“interoperability framework” means the use of a network of service providers, where decentralised exchange of e-invoices, e-debit notes and e-credit notes occur, and that can facilitate clearance and interoperability between supplier and recipient, and complies with such further requirements as the Minister may prescribe by Regulation;
[Definition of “interoperability framework” inserted by section 11(c) of Act 4 of 2026]