Glossary

This glossary describes some of the terms used on the SARS website. While every effort has been made to present accurate and up-to-date definitions, this glossary should be used as an interpretive aid only and not as an authority. SARS will not be liable for any damages of whatsoever nature arising out of the use of, reference to or reliance on any of the definitions contained herein.
 
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PA
Project Administrator
 
 
Package
Any container, wrapping or outer cover and its contents or any bundle or single piece in the case of unpacked goods.

Packings
All articles and materials used, or to be used, in the state in which they are imported, to pack, protect, stow or separate goods, excluding packing materials such as straw, paper, glasswool, shavings, etc., when imported in bulk. Containers and pallets are also excluded. Notes: 1. Temporary admission facilities for packings are dealt with in the Customs Convention on the temporary importation of packings, and in Annex B.3. to the Istanbul Convention. 2. The Convention on the valuation of goods for Customs purposes and the Agreement on Implementation of Article VII of the GATT 1994 (commonly referred to as the WTO Agreement on Customs Valuation) contains provisions dealing with the treatment of packings for valuation purposes 3. General Rule 5 (b) for the Interpretation of the Harmonized System (International Convention on the Harmonized Commodity Description and Coding System) contains provisions on the tariff classification of packing materials and packing containers 4. In the case of specific duties and taxes, the weight of packings is included in the dutiable weight, gross weight or net weight, as the case may be.

PAIA
The Promotion of Access to Information Act

PAJA
The Promotion of Administrative Justice Act

Pallet
A device on the deck of which a quantity of goods can be assembled to form a unit load for the purpose of transporting it, or of handling or stacking it with the assistance of mechanical appliances. This device is made up of two decks separated by bearers, or of a single deck supported by feet; its overall height is reduced to the minimum compatible with handling by fork lift trucks or pallet trucks; it may or may not have a superstructure. Note: This item is defined in Annex B.3. to the Istanbul Convention.

Park
The cashier or team member (depending on the specific transaction) will save the journal in order for the team leader to verify it and post the journal if correct.

Partial release
This release only changes the CI’s or modules that have changed since the last full release. These changes are minor and must be of direct benefit to the business’s core function. Examples are data fixes, bug fixes.

Partial relief
Relief from payment of a part of the total amount of import duties and taxes which would otherwise be payable had the goods been cleared for home use on the date on which they were placed under the temporary admission procedure. Note: This term is defined in Annex E to the Istanbul Convention.

PASA
Payments Association of South Africa

Pay-as-you-earn
Is a tax that employers withhold or deduct from the remuneration of employees, thus ensuring that an employee’s income tax liability is settled in a continuing fashion, at the same time that the remuneration accrues or is paid.

PAYE
Pay As You Earn

PAYFIN
Payments at your financial institutions' system.

Payment in instalments
A request received from a taxpayer to defer the full payment and make payments in recurring instalments over a period of time, as provided for in sections 167 and 168 of the TAA.

Payment in one sum after prescribed period
A firm written request from a debtor to extend payment of the full account until a specified period, longer than 7 calendar days, has prescribed.

Payment lots
The payments received that are combined to be processed together.

Payment pending
It means the payment still hase to be made.

Payment periodayment period
The period of time in which the payment will be made.

Payment Reference Number (PRN)
The payment reference number (PRN) is the number which forms part of the 2010 ADOBE EMP201 declaration. The PRN is only allocated by SARS and the employer may under no circumstances create his / her own payment reference number (PRN). The PRN will be pre-populated by SARS when the EMP201 declaration is issued to the employer. The PRN must be used when a payment is made to SARS as this number links the payment made with the allocation portion declared on the EMP201.
 
Payor (WTI)
The person paying the interest

Payroll taxes
Tax an employer withholds and/or pays on behalf of their employees based on the wage or salary of the employee. Payroll taxes include Employees' Tax (PAYE), Skills Development Levy (SDL) and/or Unemployment Insurance Fund (UIF).

PBC
Program and Budget Committee - a governance committee constituted to assist the Commissioner in executing his/her PFMA responsibility of ensuring that SARS has and maintains an appropriate procurement and provisioning system which is fair, equitable, transparent, competitive and cost effective.

PCA
Proactive compliance approach

PD
Post dated

Penalty Assessment Notice
This is the written or electronic notice sent to a taxpayer indicating the amount of the penalty imposed by virtue of existing tax legislation.

Penalty debt case
Debt items that require human intervention.

Penalty debt item
Any transaction(s) recorded against an account that requires a recovery/collection action to be initiated, whether in the form of tracking, follow-up or resolution (systematically).

Performance
Any personal activity exercised as an entertainer or sportsperson, whether alone, or with any other person.

Person
Both natural and legal persons, unless the context otherwise requires(*).

Personal effect
Articles (new or used) which a traveller may reasonably require for his or her personal use during the journey, taking into account all the circumstances of the journey and of any intermediate stays, but excluding any goods imported or exported for commercial purposes.

Personal Service Provider (PSP)
Means any company or trust, where any service rendered on behalf of such company or trust to a client of such company or trust is rendered personally by any person who is a connected person in relation to such company or trust. This is defined in par 1 of the Fourth Schedule to the IT Act, and contains further requirements and exclusions.

PFMA
Public Finance Management Act

Phishing
Use of email “phishing” scams requesting you to provide your private and confidential information via a website link is a key tool currently used by these conmen. SARS will never ask you for information such as your eFiling details (login credentials, passwords, pins, credit / debit card information, etc) in an email.

Physical Presence Test
A natural person, who is not ordinarily resident in South Africa at any time during a relevant year of assessment but meets with all three requirements of the physical presence test, will be deemed to be a resident. To meet the requirements that person must be physically present in South Africa for a period or periods exceeding – (i) 91 days in aggregate during the year of assessment under consideration; (ii) 91 days in aggregate during each of the five years of assessment proceeding the year of assessment under consideration; and (iii) 915 days in aggregate during those five preceding years of assessment. If that person fails to meet any one of these three requirements, he/she will not satisfy the physical presence test and will, for the purpose of the Act, be a non-resident.

Pilot
In relation to any aircraft, means any person having charge of such aircraft.

PIMS
Process Implementation Management Systems

PIT
Personal Income Tax

PM
Procurement Manager

PM
Project Manager

PMO
Present Mode of Operation

PO
Purchase Order

POCA
Prevention of Organised Crime Act

POD
Proof of Delivery - generated by the relevant supplier and signed off by the end-user.

POL
Policy

Poor quality documents
With respect to the Scanning Solution in SARS Processing Centres, poor quality documents are documents that are either smudged or poorly printed and are deemed to be “un-scannable”. The Scanning of these documents is futile as they will yield images from which data cannot be extracted.

Port
A harbour/haven/inlet or recess of the sea where ships may be secure from storms.

Ports of entry
Contemplated in section 9(1) of the Immigration Act 13 of 2002 and defined in section 1 of that Act as "a place designated as such by the Minister where all persons have to report before they may enter, sojourn or remain within, or depart from the Republic;..."

POS
Points of Service

Postal items
A public or private body authorized by the government to provide the international services governed by the Acts of the Universal Postal Union currently in force.

Postal parcels
Items called postal parcels within the meaning of the Acts of the Universal Postal Union currently in force .According to the Acts of the Universal Postal Union postal parcels are required to be accompanied by a Customs declaration form CN22/CN23.

Postal service
A public or private body authorized by the government to provide the international services governed by the Acts of the Universal Postal Union currently in force.

 

Power of Attorney
The appointment of an intermediary with the right to perform functions on behalf of another entity.

 

PPPFA
Preferential Procurement Policy Framework Act

PPS
Passenger Processing System

PRCT
Provisional Return Control Table

Prescribed
Prescribed by the Customs and Excise Act

Preventative Penalties
Sanctions intended to deter contraventions of the Act, which can include fines.

Primary sector
The agricultural and mining sectors of the economy.

Private-sector credit extension
Credit provided to the private sector by banks. This includes all loans, credit card balances and leases.

PRN
Payment Reference Number

Procedure codes
Customs Procedure Codes describes the combination of the RPC (Requested Procedure Code which defines the purpose for which goods are to be cleared and released, either for home use or a permissible Customs procedure) and PPC (Previous Procedure Code which defines the purpose for which goods were cleared under a previous Customs procedure).

Processing of goods for home use
The Customs procedure under which imported goods may be manufactured, processed or worked, before clearance for home use and under Customs control, to such an extent that the amount of the import duties and taxes applicable to the products thus obtained is lower than that which would be applicable to the imported goods (*). (*) Specific Annex F, Chapter 4 of the revised Kyoto Convention.

Processing of goods to the customs
The act of presenting goods to the competent Customs authorities, at the place designated or accepted by them, for completion of the Customs formalities. Note: The production of goods to the Customs is itself one of the Customs formalities.

Product catalogue
A structured collection of data about products and services on approved contract available for procurement requests on SAP.

Productivity
A measure of the amount of output generated from every unit of input. Typically used to measure changes in labour efficiency.

Professional equipment
Equipment necessary for the exercise of the calling, trade or profession of a person who enters a country to exercise his or her profession in that country.Notes:1. This equipment includes the equipment set out in the illustrative lists in :(a) Annexes A, B and C to the Customs Convention on the temporary importation of professional equipment, Brusssels,1961;(b) Annex B.2 to the Istanbul Convention, 1990.2. In countries where the ATA system is applied, ATA carnets are as a rule accepted for the temporary admission of professional equipment.

Pro-forma return
A return manually completed by the SARS branch office.

Prohibition of goods
Goods whose importation or exportation is prohibited by law.

Project manager
Refers to the resource responsible for managing a particular SARS project to ensure readiness prior to a pre-determined implementation date (release). This can be a dedicated resource from EPMO or the change owner from within SMT.

Promise to pay
A firm, written or telephonic, commitment from a debtor of full payment, in respect of the arrear tax debt, which payment will be made within 7 or less calendar days from date of receipt of such commitment.

Provisional Tax Liability
The amount that is owing (and which must be paid) in respect of provisional tax.

PS
Postscript. It usually refers to an addition made after a letter/email has been completed and signed.

PSU
Parliamentary Service Unit which deals with taxpayers who are serving in Parliament.

PSV file
Pipe Separated Value file, which is a file that is used by various applications for data storage or transfer.

PT
Preferred Trader

Public benefit activity (PBA)
A PBA is an activity determined by the Minister of Finance as being of a benevolent nature having regard to the needs, interests and well-being of the general public. A list of PBAs approved by the Minister is published in Part I of the Ninth Schedule to the IT Act. The approved PBAs are grouped into categories each with specific activities that qualify as PBAs. Refer to Part I of the Ninth Schedule to the IT Act for the comprehensive list of approved PBAs.

Public Benefit Organisations
The term “public benefit organisation” is defined in section (30)1 of the IT Act as an organisation that is not for gain, a non-profit organisation whose sole object is to conduct, and be involved in, one or more public benefit activities.

Public entities
Companies, agencies, funds and accounts that are fully or partly owned by government or public authorities and are regulated by law.

Public sector borrowing requirement
The consolidated cash borrowing requirement of general government and non-financial public enterprises.

Public-private partnership (PPP)
A contractual arrangement in which a private party performs part of a government function and assumes the associated risks. In return, the private party receives a fee according to predefined performance criteria.

PWD
People with disabilities
Last Updated: 20/07/2016 11:04 AM     print this page
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