On 04 August 2026, the South African Revenue Service (SARS) invited comment on the 12-page proposed amendment to Rule 77ZH to the Customs and Excise Act, 1964 (Voluntary disclosure relief). Comment is due by 25 August 2026.
The draft rules set out how voluntary disclosure relief will work under the Act, 1964. The Rules explain definitions, the application process, the voluntary disclosure agreement, full and complete disclosure of underpayment, supporting documents, suspension and finalisation of applications, the form and format of the voluntary disclosure agreement, applications by persons not registered or licensed and requests for non-binding private opinions on eligibility.
The draft Rules are accessible at: