Businesses responsible for quarterly tyre-levy accounts should have Friday, 23 October 2026 in their compliance diary. SARS lists that date for both submission and payment for the accounting period from 1 July to 30 September 2026.
This is a reminder of an existing calendar requirement, not a newly announced levy or tariff increase.
Why the date is earlier than the 25th
SARS’ tyre-levy guide says payment is due by the 25th of the month after the quarter. When that date falls on a weekend or public holiday, the preceding official working day applies. The published 2026/27 calendar explicitly gives 23 October for this quarter.
Check the account before the deadline
The guide covers relevant licensed tyre-manufacturing and vehicle-manufacturing warehouses. It requires the DA 178 return and applicable schedules to be captured through eFiling, with supporting records retained. It also says nil returns are required and that outstanding earlier returns can prevent capture of a later period.
For the person managing the account, a practical preparation sequence is to confirm the relevant warehouse details, reconcile the period’s supporting records, resolve outstanding prior returns and arrange payment authorisation in advance. Keep evidence of submission and payment with the quarter’s records.
Know which obligation applies
A tyre dealer should not assume that this quarterly warehouse return applies merely because it sells tyres. Check the business’s registration and licensed activities against SARS’ guidance. Import transactions and individual levy calculations require their own applicable rules.
The purpose of this reminder is to flag the published date and source documents. Businesses with classification or account-specific questions should resolve them with their excise adviser or SARS before filing.
Sources: SARS 2026/27 excise calendar and SARS tyre-levy guide, checked 12 October 2026.
