SARS Updates VDP Guide for Customs Changes and Binding Court Ruling

• SARS updated its Voluntary Disclosure Programme guide on 21 May 2026 to reflect new laws and a Constitutional Court ruling.
• Customs-related underpayments now fall under a separate customs disclosure framework in Chapter XB of the Customs and Excise Act, not the standard Tax Administration Act VDP.
• The court confirmed that signed Voluntary Disclosure Agreements are final and binding, so taxpayers cannot later seek interest remission through other mechanisms.
• The guide restates key VDP rules: disclosures must be voluntary, full, and eligible; refunds are excluded; and approved applicants may get relief from penalties and criminal prosecution.
• The update also adds administrative changes, including revised examples, terminology, virtual consultations, and confidentiality provisions.

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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