What’s new at sars?

​Date ​What is it? What is it about?
​26 August 2016 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2016 Customs & Excise Act, 1964
  • Publication details for the Tariff Amendment Notices R961, R962 and R963 as published in Government Gazette 40230 are now available 
​25 August 2016 ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2016
Customs & Excise Act, 1964
  • ​The Tariff Amendment Notice scheduled for publication in the Government Gazette relates to the amendment of Part 1 of Schedule No. 1, by the substitution, insertion and deletion of various tariff subheadings in tariff headings 87.03 and 87.04 to reduce the rate of customs duty on diesel goods vehicles not exceeding 1 100 kg; petrol and electric passenger vehicles not exceeding 800 kg and electric goods vehicles not exceeding 800 kg, from 25% to free of duty. As a consequence Part 2B of Schedule No. 1 and Part 2 of Schedule No. 6 are also amended accordingly – ITAC Report 519
Publication details will be made available later
​25 August 2016 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Due date for comment: 8 September 2016

​24 August 2016 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 241-260

Income Tax Act, 1962

​24 August 2016 ​​Legal Counsel – Dispute Resolution & Judgments – High Court Judgments: 2016-2014

Income Tax Act, 1962 and Divorce Act, 1979

Whether SARS can be ordered to repay a tax amount levied and collected based on a directive without the directive being amended or a new directive being issued.

​23 August 2016 Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

​Customs & Excise Act, 1964

Due date for comments: 6 September 2016

​22 August 2016 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Tax Administration Act, 2011

Due date for comments: 2 September 2016

​22 August 2016 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2016 Customs & Excise Act, 1964
  • Publication details for the Tariff Amendment Notice R939 as published in Government Gazette 40223 are now available 
​19 August 2016 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2016 Customs & Excise Act, 1964
  • ​The Tariff Amendment Notice scheduled for publication in the Government Gazette relates to the amendment of Part 1 of Schedule No. 1, by the substitution of tariff heading 1001.9 and 1101.00 to increase the rate of customs duty on wheat and wheaten flour from 122.43c/kg and 183.65c/kg to 159.14c/kg and 238.71c/kg respectively – ITAC Minute 02/2016
Publication details will be made available later 
​18 August 2016 ​Transfer of Blocked Funds Taxpayers emigrating from South Africa need to request a Tax Clearance Status (TCS) in respect of FIA in order to transfer Blocked Funds
​17 August 2016 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

  • Draft Rule Amendment by the amendment of the time reflected in Rule 101A.12 when any tariff heading or item of any Schedule is amended

Due date for comments: 30 August 2016

​16 August 2016 ​Legal Counsel – Publications – Find a Guide

Income Tax Act, 1962

​16 August 2016 ​Legal Counsel – Preparation of Legislation – Workshops Customs Control Act, 2014
  • Note the new time of the workshop on the comments received on the second draft of the Customs Control Rules
​15 August 2016 ​Legal Counsel – Legal Advisory – Interpretation Notes Summary of all Interpretation Notes​ updated
​15 August 2016 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 81-100

Income Tax Act, 1962

​15 August 2016 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

  • Draft Rule Amendment by the insertion of rule 49E relating to the preferential trade agreement between the Common Market of the South (MERCOSUR) and the South African Customs Union (SACU)

Due date for comments: 29 August 2016

​15 August 2015 ​Media Release Woman bust with 100 Cuban Cigars worth R2-million
​12 August 2016 ​Legal Counsel – Voluntary Disclosure Programme (VDP)

​Special Voluntary Disclosure Programme

​12 August 2016 ​Legal Counsel – Preparation of Legislation – Workshops

Customs Control Act, 2014

  • Stakeholders are invited to a worshop on the comments received on the second draft of the Customs Control Rules
​12 August 2016 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2016 Customs & Excise Act, 1964
  • Publication details for the Tariff Amendment Notice R912 as published in Government Gazette 40204 are now available 
​11 August 2016 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2016

Customs & Excise Act, 1964

  • ​The Tariff Amendment Notice scheduled for publication in the Government Gazette relates to the termination of anti-dumping duties on bolts and nuts of iron or steel originating in or imported from the People’s Republic of China – ITAC Report 528
Publication details will be made available later 
​11 August 2016 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for comments: 25 August 2016
​8 August 2016 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 241-260

​Income Tax Act, 1962 and Value-Added Tax Act, 1981

​​5 August 2016 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2016 Customs & Excise Act, 1964
​4 August 2016 ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2016

Customs & Excise Act, 1964

  • ​The Tariff Amendment Notice scheduled for publication in the Government Gazette relates to the amendment of Part 1 of Schedule No. 1, by the substitution of tariff heading 17.01 to reduce the rate of customs duty on sugar from 239.5c/kg to 144.33c/kg – ITAC Minute 03/2016

Publication details will be made available later

​4 August 2016 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Comments are invited on the updated draft amendment notice by no later than 19 August 2016
​4 August 2016 Changes to the ​Legal & Policy pages

Documents previously uploaded onto the Legal & Policy pages of the SARS website will now be uploaded under new headings:

  • Legal Counsel instead of Legal & Policy
  • Legal Advisory instead of Interpretation and Rulings
​1 August 2016 ​Legal & Policy – Interpretation & Rulings – Interpretation Notes Summary of all Interpretation Notes​ updated
​29 July 2016 ​Trade Statistics Trade Statistics for June 2016
​28 July 2016 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment Tax Administration Act, 2011
Due date for comments: 19 August 2016
​26 July 2016 ​​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 241-260 Income Tax Act, 1962
​26 July 2016 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment Income Tax Act, 1962 and Value-Added Tax Act, 1991
Due date for comments further extended to 30 December 2016
​26 July 2016 ​​Legal & Policy – Interpretation & Rulings – Interpretation Notes – Numbers 1-20

Income Tax Act, 1962

​26 July 2016 Legal & Policy – Archive – Interpretation Notes

Income Tax Act, 1962

​25 July 2016 List of Prohibited & restricted goods   Updated list of Prohibited and Restricted Exports and Imports is now available
​25 July 2016 ​Media Release ​1-million tax returns filed in 21 days
​21 July 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Class Rulings – BCR 41-60

Income Tax Act, 1962

​21 July 2016 ​Legal & Policy – Publications – Find a Guide

Income Tax Act, 1962

​20 July 2016 ​​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

National Legislation / Voluntary Disclosure Programme (VDP)

The following draft Bills, Explanatory Memorandum and Media Statement have been published on National Treasury's website for a third round of comments:

  • Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2016 
  • Draft Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Bill, 2016
  • Draft Explanatory Memorandum on the Special Voluntary Disclosure Programme in respect of offshore assets and income
  • Media Statement – Revised Special Voluntary Disclosure Programme in respect of offshore assets and income

Note the contact details for comments.

Due date for comments: 8 August 2016

​15 July 2016 ​SARS webpages translated from English into three more languages ​SARS translated the Tax Season 2016, Personal Income Tax, Pay As You Earn and Tax Clearance Status webpages into Sesotho, isiZulu and Afrikaans.
​14 July 2016 ​Scam alert A new SARS scam saying a credit / refund is due to the taxpayer with a link to a phishing website.
​12 July 2016 ​Scam alert A new SARS scam is asking taxpayers to fill in their cell number on a fake website.
​8 July 2016 ​New George branch opening The George branch relocated to 1 Platinum park, Edenpark, George.
​8 July 2016 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

National Legislation

  • The Draft Taxation Laws Amendment Bill, 2016, and the Draft Tax Administration Laws Amendment Bill, 2016, were published on National Treasury’s website on 8 July 2016.  A copy of the Draft Bills, their Memoranda and an accompanying Media Statement are now available on the website.

The Draft Bills contain amendments to tax Acts, to give effect to changes proposed in the Budget Speech and the Budget Review of 2016.

Due date for comments: 8 August 2016 

​8 July 2016 ​Legal & Policy – Secondary Legislation – Regulations

Tax Administration Act, 2011

  • Regulation for purposes of section 70(4) issued under section 257 
​8 July 2016 ​Legal & Policy – Secondary Legislation – Rule Amendments 2016

Customs & Excise Act, 1964

  • Publication details for Rule Amendment Notice R818 as published in Government Gazette 40125 are now available
​​8 July 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016

Customs & Excise Act, 1964

​7 July 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016 Customs & Excise Act, 1964
  • The Tariff Amendment Notice scheduled for publication in the Government Gazette relates to the amendment of Part 1 of Schedule No. 1, by the insertion, substitution and deletion of various tariff subheadings under heading 08.11 to provide for fruit not containing any added sugar or sweetening matter on a statistical level

Publication details will be made available later

​7 July 2016 ​​Legal & Policy – Secondary Legislation – Rule Amendments 2016

Customs & Excise Act, 1964

  • The Rule Amendment Notice scheduled for publication in the Government Gazette relates to the substitution of the DA 260 excise accounts for spirits and other fermented beverages

Effective date: 24 February 2016

Publication details will be made available later

​7 July 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 241-260

Income Tax Act, 1962

​6 July 2016 ​Media Release ​Heavy drug bust of heroin and cocaine at OR Tambo
​1 July 2016 ​Media Release Zimbabwean clampdown strangles beitbridge border
​​1 July 2016 ​Media Release Walk-for-Tax hits Pretoria for Tax Season
​30 June 2016 ​​Legal & Policy – Publications – Find a Guide

Income Tax Act, 1962

​30 June 2016 ​​Legal & Policy – Publications – Find a Guide

Income Tax Act, 1962

​30 June 2016 ​Trade Statistics Trade Statistics for May 2016
​28 June 2016 Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment
Income Tax Act, 1962 and Value-Added Tax Act, 1991
Due date for comments extended to 29 July 2016
​27 June 2016 ​Media Release Get ready, Tax Season 2016 is here
​24 June 2016 ​Legal & Policy – International Treaties & Agreements – Double Taxation Agreements & Protocols Status overview of all DTAs and Protocols – Updates included up to 24 June 2016
​24 June 2016 ​Legal & Policy – International Treaties & Agreements – Double Taxation Agreements & Protocols – DTAs and Protocols (Africa)

Income Tax Act, 1962

  • Lesotho DTA – date of entry into force is 27 May 2016
​24 June 2016 ​Legal & Policy – Secondary Legislation – Public Notices

Tax Administration Act, 2011

​24 June 2016 ​​Legal & Policy – Secondary Legislation – Tariff Amendments 2016 Customs & Excise Act, 1964
​23 June 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016 Customs & Excise Act, 1964
  • The Tariff Amendment Notice scheduled for publication in the Government Gazette relates to the amendment of Part 1 of Schedule No. 1, by the substitution of various tariff subheadings under section 72 to increase the rate of customs duty on other bars, rods and forges from free to 10% – ITAC Report 526
Publication details will be made available later
​20 June 2016 ​Media Release Two passengers swallow 91 cocaine bullets in long weekend drug busts worth R6,5 million by SARS customs
​17 June 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016

Customs & Excise Act, 1964

​15 June 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 21-40

Replacement of binding private ruling

​15 June 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 1-20

Replacement of binding private rulings

​15 June 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 241-260

Income Tax Act, 1962

​15 June 2016 ​​Legal & Policy – Secondary Legislation – Tariff Amendments 2016

Customs & Excise Act, 1964

  • The Tariff Amendment Notice scheduled for publication in the Government Gazette relates to the amendment of Part 1 of Schedule No. 2, by the insertion of rebate items listed in Schedule No. 3 and 4 in the column headed "Rebate Items" which will be subject to the payment of anti-dumping – ITAC Minute M10/2015

Publication details will be made available later

​14 June 2016 ​Legal & Policy – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) Judgments – 2016-2014​

Income Tax Act, 1962

Closing stock – Paragraphs 2, 3(1), 4(1) and 9 of the First Schedule to the Income Tax Act 58 of 1962. Whether the appellant, who had delivered harvested grapes to Namaqua Wines Limited between the beginning of February 2009 and 28 February 2009 was obliged to include in his income an amount representing the value, if any, of what was in the process being made into wine by Namaqua at midnight on 28 February 2009, on the basis that such pulp constituted 'produce held and not disposed of by him' and if so whether the amount of R789 338 included in the appellant's 2009 income by the respondent was a fair and reasonable value. 

​14 June 2016 Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964 / Changes in Harmonized System (HS) Nomenclature

HS 2017 reflects the amendments to the Nomenclature appended to the International Convention on the Harmonised Commodity Description and Coding System (HS Convention), which were accepted as a result of the Customs Co-operation Council's (now the World Customs Organisation) recommendations of 27 June 2014. Complementary amendments to the HS Nomenclature 2017 Edition have been accepted as a result of the Council recommendation of 11 June 2015.

 Comment period extended to 29 July 2016

​13 June 2016 ​Media Release R9-million cocaine bust in untagged bag at OR Tambo
​13 June 2016 ​​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 241-260 Income Tax Act, 1962
​13 June 2016 ​​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 221-240 Income Tax Act, 1962

 

​10 June 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 221-240

Income Tax Act, 1962

​10 June 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016 ​Publication details for Tariff Amendment Notices R711, R712 and R713 as published in Government Gazette 40059 are now available
​9 June 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016 Customs & Excise Act, 1964
  • The Tariff Amendment Notices scheduled for publication in the Government Gazette relate to:
    • Amendment of Part 1 of Schedule No. 1, by the substitution of tariff subheading 3701.30.25 in order to reduce the rate of customs duty on aluminium printing plates from 15% to free of duty – ITAC Report 523
    • Amendment of Part 1 of Schedule No. 1, by the substitution of various tariff subheadings under section 72 to increase the rate of customs duty on hot-rolled steel from free of duty to 10% – ITAC Report 524
    • Amendment of Part 1 of Schedule No. 3 by the insertion of rebate item 311.40/5513.21/01.05 to provide for a rebate provision for woven fabrics used in the manufacture of shirts – ITAC Report 522
Publication details will be made available later
​9 June 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 221-240 Income Tax Act, 1962
​9 June 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Class Rulings – BCR 41-60 Income Tax Act, 1962 and Value-Added Tax Act, 1991
​8 June 2016 ​​Legal & Policy – Publications – Average Exchange Rates Income Tax Act, 1962
​​7 June 2016 Legal & Policy – Archive – Practice Notes

Income Tax Act, 1962

  • Practice Note RF 1/2004 on payment of annuities in arrear was withdrawn with effect from 7 June 2016 due to legislative amendments to paragraph 4(1) of the Second Schedule to the Act
​​7 June 2016 ​​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 221-240

Income Tax Act, 1962, Value-Added Tax Act, 1991 and Transfer Duty Act, 1949

​7 June 2016 ​Legal & Policy – Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Comments are invited to be submitted no later than 21 June 2016

​6 June 2016 ​Media Release SARS busted meth and cocaine worth R9-m over one weekend
​6 June 2016 ​Media Release ​SARS warns against tax scams
​3 June 2016 Legal & Policy – Secondary Legislation – Income Tax Notices​

Income Tax Act, 1962

​3 June 2016 ​Legal & Policy – Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964

As discussed in the Industry Forum held on 16 May 2016, comments are invited to be submitted no later than 30 June 2016

​3 June 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016 Customs & Excise Act, 1964
​2 June 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016 Customs & Excise Act, 1964
  • The Tariff Amendment Notice scheduled for publication in the Government Gazette relates to the amendment of Part 3 of Schedule No. 6, to make provision for retrospective extension of the open cycle gas turbine units included under the diesel refund item for independent peak power producers

Publication details will be made available later

​31 May 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 221-240

Income Tax Act, 1962

​31 May 2016 ​​​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Class Rulings – BCR 41-60

Income Tax Act, 1962 and Securities Transfer Tax Act, 2007

​31 May 2016 ​Media Release ​Trade Statistics for April 2016
​29 May 2016 ​Media Release Woman busted for R2,1-million cocaine
​28 May 2016 ​Media Release ​Crystal meth worth R7,5 million intercepted at OR Tambo
​27 May 2016 ​Legal & Policy – Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

Income Tax Act, 1962 and Value-Added Tax Act, 1991

Comments are invited to be submitted no later than 27 June 2016

​27 May 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding General Rulings – BGR 21-40

Value-Added Tax Act, 1991

​27 May 2016 ​​Legal & Policy – Secondary Legislation – Tariff Amendments 2016

Customs & Excise Act, 1964

  • Publication details for the Tariff Amendment Notices R591, R592 and R593 as published in Government Gazette 40014 are now available
​26 May 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016 Customs & Excise Act, 1964
  • The Tariff Amendment Notices scheduled for publication in the Government Gazette relate to:
    • Amendment of Part 1 of Schedule No. 1, by the deletion of tariff subheadings 2004.10.20 and 2004.10.90 and the insertion of tariff items 2004.10.2; 2004.10.21; 2004.10.29; 2004.10.9; 2004.10.91 and 2004.10.99 in order to provide for new categories of frozen potato products
    • Amendment of Part 3 of Schedule No. 2, by the deletion of safeguard item 260.02/2004.10.20/01.08 and the insertion of item 260.02/2004.10.2/01.07 as a consequence to the amendment to Part 1 of Schedule No. 1 to provide for new categories of frozen potato chips. Note that the deletion is permanent and the insertion is up to and including 4 June 2016 whereafter the safeguard duty will lapse in its’ totality
    • Amendment of Part 3 of Schedule No. 6 to clarify the position with regard to certain provisions under the diesel refund item

Publication details will be made available later

​24 May 2016 ​Media Release Unclaimed bag with R8-million chrystal meth
​23 May 2016 ​Media Release 31 May 2016 PAYE deadline for employers 
​23 May 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 221-240

Income Tax Act, 1962 and Securities Transfer Tax Act, 2007

 

​23 May 2016 ​Legal & Policy – Primary Legislation – Amendment Acts

Revenue Laws Amendment Act, 2016

​20 May 2016 ​Media Release ​Sao Paulo man found with R2.3-million cocaine
​20 May 2016 ​Legal & Policy – Secondary Legislation – VAT Notices

Value-Added Tax Act, 1991

Publication details for the Value-Added Tax Notice R558 as published in Government Gazette 40004 are now available

​20 May 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016

Customs & Excise Act, 1964

  • Publication details for the Tariff Amendment Notice R557 as published in Government Gazette 40004 are now available
​19 May 2016 ​Media Release Man found with gold worth R87 093 in a jam jar
​19 May 2016 ​Legal & Policy – Secondary Legislation – VAT Notices Value-Added Tax Act, 1991
  •  The Value-Added Tax Notice scheduled for publication in the Government Gazette relates to:
    • Amendment of item no. 412.10/00.00/01.00 of Schedule No. 1 to the Value-Added Tax Act, 1991 in terms of section 74(3)(a) as a consequence to the amendment of rebate item 412.10/00.00/01.00 in Part 1 of Schedule No. 4 to the Customs and Excise Act, 1964

Publication details will be made available later

​19 May 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016

Customs & Excise Act, 1964

  • The Tariff Amendment Notice scheduled for publication in the Government Gazette relates to:
    • Amendment of Part 1 of Schedule No. 4, by the substitution of item 412.10/00.00/01.00 to review the value and number of unsolicited postal gifts

Publication details will be made available later

​19 May 2016 ​​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 221-240

​Income Tax Act, 1962

​19 May 2016 ​​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 221-240
​Income Tax Act, 1962
​16 May 2016 ​Media Release ​Lone traveller nabbed with 20 gold bars worth R7-million
​16 May 2016 ​Legal & Policy – Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Comments are invited to be submitted no later than 1 June 2016

​12 May 2016 ​​Legal & Policy – Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

​Income Tax Act, 1962

Comments are invited to be submitted no later than 29 July 2016

​11 May 2016 ​Media Release ​Four female Brazilian body packers found with R2.2 million cocaine
​10 May 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 221-240

Income Tax Act, 1962 and Securities Transfer Tax Act, 2007

​6 May 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016

Customs & Excise Act, 1964

​6 May 2016 ​​Legal & Policy – Secondary Legislation – Rule Amendments 2016

Customs & Excise Act, 1964

​5 May 2016 ​​Legal & Policy – Secondary Legislation – Tariff Amendments 2016

Customs & Excise Act, 1964

  • The Tariff Amendment Notice scheduled for publication in the Government Gazette relates to:
    • The Republic of Croatia’s accession to the European Union Protocol of Trade

Effective date: 1 July 2013

Publication details will be made available later

​5 May 2016 ​Legal & Policy – Secondary Legislation – Rule Amendments 2016

Customs & Excise Act, 1964

  • The Rule Amendment Notice scheduled for publication in the Government Gazette relates to:
    • The Republic of Croatia’s accession to the European Union Protocol of Trade

 Effective date: 1 July 2013

​Publication details will be made available later

​4 May 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 221-240

​Income Tax Act, 1962

​4 May 2016 ​Legal & Policy – Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

​Customs & Excise Act, 1964

  • Draft amendment for the insertion of Note 6, refund items 620.22/104.15, 620.23/104.16 and 620.24/104.17 in Section C to Part 1 of Schedule No. 6

Comments are invited to be submitted no later than 18 May 2016

​4 May 2016 ​Media Release SARS busts R10-million currency and cocaine in two separate incidents
​3 May 2016 ​Media Release ​Cape woman found with cocaine chocolate bullets worth R1.2-million
​3 May 2016 ​Legal & Policy – Publications – Tables of Interest Rates

​Income Tax Act, 1962

  • Tables of interest rates – Table 1 "Interest rates on outstanding taxes and interest rates payable on certain refunds of tax" has been updated
  • Tables of interest rates – Table 2 "Interest rates payable on credit amounts" has been updated
​3 May 2016 ​Legal & Policy – Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment​

Customs & Excise Act, 1964 / Changes in Harmonized System (HS) Nomenclature

HS 2017 reflects the amendments to the Nomenclature appended to the International Convention on the Harmonised Commodity Description and Coding System (HS Convention), which were accepted as a result of the Customs Co-operation Council's (now the World Customs Organisation) recommendations of 27 June 2014. Complementary amendments to the HS Nomenclature 2017 Edition have been accepted as a result of the Council recommendation of 11 June 2015.

Comments are invited to be submitted no later than 30 June 2016

​29 April 2016 Legal & Policy – Secondary Legislation – Income Tax Notices​

​Income Tax Act, 1962

​29 April 2016 ​Trade Statistics Trade Statistics for March 2016
​28 April 2016 ​Legal & Policy – Legal & Policy – Preparation of Legislation – Workshops

Customs & Excise Act, 1964

​22 April 2016 ​Media Release ​SARS R58-million heroin bust at Lebombo Border
​21 April 2016 ​Legal & Policy – Publications – Find a Guide
In General
​20 April 2016 ​Media Release Cash and carry non-compliance assessments of over R600-million raised
​19 April 2016 ​Legal & Policy – Dispute Resolution & Judgments – Tax Court Judgments: 2016-2014
Value-Added Tax Act, 1991
​Which date was applicable for the calculation of interest pursuant to an amendment to section 39(7) of the VAT Act
​17 April 2016 ​Media Release SARS busts mandrax worth R80 million
​15 April 2016 ​Legal & Policy – Secondary Legislation – Tax Administration Act – Public Notices

​Tax Administration Act, 2011

​15 April 2016 ​Legal & Policy – Secondary Legislation – Income Tax Notices

Income Tax Act, 1962

​14 April 2016 ​​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding General Rulings – BGR 21-40
Value-Added Tax Act, 1991
​14 April 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 221-240

​Income Tax Act, 1962

 

​13 April 2016 ​​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 221-240
Income Tax Act, 1962
​13 April 2016 ​Legal & Policy – Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

National Legislation

Comments are invited to be submitted no later than 29 April 2016 

​13 April 2016 ​​Legal & Policy – Voluntary Disclosure Programme (VDP)

Voluntary Disclosure Programme (VDP)

Media statement issued by National Treasury on 12 April 2016
​11 April 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016
Customs & Excise Act, 1964
  • Publication details for the Tariff Amendment Notices (R418 to R419) as published in Government Gazette 39915 are now available  
​11 April 2016 ​​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

Tax Administration Act, 2011

  • Draft Regulations for purposes of paragraph (b) of the definition of "international tax standard" in section 1, specifying the country-by-country reporting standard for multinational enterprises

Comments are invited to be submitted no later than 3 May 2016

​11 April 2016 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

  • Draft amendment of Part 1 of Schedule No. 1 to insert new provisions for fruit not containing any added sugar or sweetening matter in heading 08.11.

Comments are invited to be submitted no later than 25 April 2016

​8 April 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016
Customs & Excise Act, 1964
  • The Tariff Amendment Notices scheduled for publication in the Government Gazette relate to:
    • Increase in the rate of duty on wheat and wheaten flour
    • Reduction in the rate of duty on sugar

Effective date: 11 April 2016

Publication details will be made available later

​8 April 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016
Customs & Excise Act, 1964
  • Publication details for the Tariff Amendment Notices (R414 to R416) as published in Government Gazette 39911 are now available  
​7 April 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016

Customs & Excise Act, 1964

  • The Tariff Amendment Notices scheduled for publication in the Government Gazette relate to:
    • Termination of Anti-dumping duties on acrylic blankets originating in or imported from China and Turkey [Effective date: 3 February 2016]
    • Creation of a rebate provision for acrylic sheet used in the manufacture of sanitary ware of plastic [Effective date: 8 April 2016]
    • Withdrawal of rebate provision on plates, sheets, film, foil and strips of polymers of propylene, biaxially oriented, for the manufacture of self-adhesive tape [Effective date: 8 April 2016]
Publication details will be made available later 
​5 April 2016 ​​​Legal & Policy – Secondary Legislation – Regulations

Tax Administration Act, 2011

​5 April 2016 ​Legal & Policy – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) Judgments – 2016-2014​
Customs & Excise Act, 1964
Customs duty levied under Customs and Excise Act 91 of 1964 – principles to be applied in interpreting the Schedule to the Act ─ correct tariff to be applied in respect of coconut milk, coconut cream and coconut powder.
​4 April 2016 ​​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

​Value-Added Tax Act, 1991

Comments are invited to be submitted no later than 29 April 2016

​1 April 2016 ​Legal & Policy – Archive – Practice Notes

Value-Added Tax Act, 1991

​1 April 2016 Legal & Policy – Archive – Interpretation Notes

Value-Added Tax Act, 1991

  • Issue 2 of Interpretation Note 49 is withdrawn, as it will be incorporated into an Interpretation Note setting out the required documentary proof to be obtained and retained by a vendor to substantiate the vendor’s entitlement to a deduction under section 16(3)(c)-(n)
​1 April 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016

Customs & Excise Act, 1964

  • Publication details for the Tariff Amendment Notices (R392 to R403), which relate to the Budget proposals made by the Minister of Finance in his budget speech on 24 February 2016, are now available as published in the Government Gazette 39892

Note the different effective dates

​31 March 2016 ​Legal & Policy – Publications – Find a Guide
Value-Added Tax Act, 1991
​31 March 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016

​Customs & Excise Act, 1964

  • The Tariff Amendment Notices scheduled for publication in the Government Gazette relate to the Budget proposals made by the Minister of Finance in his budget speech on 24 February 2016:
    • Part 1 of Schedule No. 1 – Some editorial errors/ omissions that occurred in the Budget Review tabled by the Minister of Finance on 24 February 2016 are rectified. Part 1 of Schedule No. 1 are therefore, amended with retrospective effect from the date and time of tabling on 24 February 2016 at 14:47.
    • Part 2A of Schedule No. 1 – Some editorial errors/ omissions that occurred in the Budget Review tabled by the Minister of Finance on 24 February 2016 are rectified. Part 2A of Schedule No. 1 are therefore, amended with retrospective effect from the date and time of tabling on 24 February 2016 at 14:47.
    • Part 3A of Schedule No. 1 – An increase in the rate of environmental levy on plastic bags from 6c/bag to 8c/bag to give effect to the Budget proposals announced by the Minister of Finance on 24 February 2016. [Effective date: 1 April 2016]
    • Part 3C of Schedule No. 1 – An increase in the rate of environmental levy on incandescent light bulbs from R4.00 to R6.00 per globe to give effect to the Budget proposals announced by the Minister of Finance on
      24 February 2016. [Effective date: 1 April 2016]
    • Part 3D of Schedule No. 1 – an increase in the motor vehicles emissions tax on passenger vehicles from R90 to R100 for every gram of CO2 emissions per kilometre above 120g CO2/km and, in the case of double cabs, from R125 to R140 for every gram of CO2 emissions per kilometre in excess of 175g CO2/km to give effect to the Budget proposals announced by the Minister of Finance on 24 February 2016. [Effective date: 1 April 2016]
    • Part 5A of Schedule No. 1 – An increase of 30c/li in the rate of the general fuel levy from 255c/li to 285c/li and 240c/li to 270c/li on petrol and diesel respectively to give effect to the Budget proposals announced by the Minister of Finance on 24 February 2016. [Effective date: 6 April 2016]
    • Part 1C of Schedule No. 6 – The insertion of rebate items 620.03/104.17.09/07.01 and 620.06/104.17.09/06.01 as a consequence to the 2015 Budget speech that inserted provisions for non-malted cereal grains. [Effective date: 25 February 2015]
    • Part 1C of Schedule No. 6 - To provide specific rebate items for pot stilled and vintage brandy as well as mixtures of non-malted cereal grains and non-alcoholic beverages. [Effective date: 24 February 2016]
    • Part 1D of Schedule No. 6 – To provide specific rebate items for pot stilled and vintage brandy. [Effective date: 24 February 2016]
    • Part 1 D of Schedule No. 6 – To provide specific rebate items for pot stilled and vintage brandy. [Effective date: 24 February 2016]
    • Part 3 of Schedule No. 6 – A reduction of 50% for the generation of electricity by open cycle turbines as announced in the budget review of 2015. [Effective date: 1 April 2016]
    • Part 3 of Schedule No. 6 – As a consequence to the increase in the fuel levy as announced by the Minister of Finance in his budget speech of 24 February 2016, the diesel refund provisions are adjusted accordingly. [Effective date: 6 April 2016] 
Publication details will be made available later
​31 March 2016 ​Trade Statistics Trade Statistics for February 2016
​30 March 2016 ​Legal & Policy – Interpretation & Rulings – Interpretation Notes – Numbers 1-20
Income Tax Act, 1962
​30 March 2016 ​Legal & Policy – Archive – Interpretation Notes

Income Tax Act, 1962

​29 March 2016 ​Legal & Policy – Publications – Find a Guide

​In General

​29 March 2016 ​Legal & Policy – Publications – Find a Guide

Value-Added Tax Act, 1991

​24 March 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding General Rulings – BGR 21-40

Value-Added Tax Act, 1991

​24 March 2016 ​Legal & Policy – Interpretation & Rulings – Interpretation Notes – Numbers 21-40

Value-Added Tax Act, 1991

​24 March 2016 Legal & Policy – Archive – Interpretation Notes

Value-Added Tax Act, 1991

​24 March 2016 ​​Legal & Policy – Archive – Practice Notes

Value-Added Tax Act, 1991

​22 March 2016 ​Legal & Policy – Secondary Legislation – Income Tax Notices

Income Tax Act, 1962

  • Notice 338 published in terms of paragraph 9(2) of the Fourth Schedule, determining the effective date for the new employees’ tax deduction tables prescribed in terms of paragraph 9(1) of the Fourth Schedule – effective from 1 March 2016
​22 March 2016 ​Legal & Policy – Dispute Resolution & Judgments – Tax Court Judgments: 2016-2014
Tax Administration Act, 2011
Whether the Appellant discharged onus to prove "exceptional circumstances" as required in terms of section 104 of the Tax Administration Act 28 of 2011 when seeking extension of the period allowed to a taxpayer for objection to an assessment.
​22 March 2016 ​​​​Legal & Policy – Publications – Tables of Interest Rates

​Income Tax Act, 1962

  • Tables of interest rates – Table 3 "Rates at which interest-free or low interest loans are subject to income tax" has been updated
​18 March 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding General Rulings – BGR 1-20

Value-Added Tax Act, 1991

​18 March 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding General Rulings – BGR 21-40

Value-Added Tax Act, 1991

​17 March 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 221-240

Income Tax Act, 1962

​17 March 2016 ​Media Release Customs busts R4-million crystal meth and detain gun
​16 March 2016 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

Value-Added Tax Act, 1991

Comments are invited to be submitted no later than 29 March 2016

​16 March 2016 ​Legal & Policy – Preparation of Legislation – Explanatory Memoranda

National Legislation

​16 March 2016 ​Legal & Policy – Preparation of Legislation – Bills

National Legislation

Bills passed by National Assembly and transmitted for concurrence on 15 March 2016

​15 March 2016 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment ​​

Tax Administration Act, 2011

Comments are invited to be submitted no later than 22 March 2016

​11 March 2016 Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment ​​

Draft Regulations

Comments are invited to be submitted no later than 8 April 2016

​11 March 2016 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

 Value-Added Tax Act, 1991

Comments are invited to be submitted no later than 22 April 2016

​11 March 2016 ​​Legal & Policy – Secondary Legislation – Regulations

Press Release Issued by National Treasury

National Treasury agreed to postpone the implementation of transfers until 1 November 2016 to allow more time to consult with product providers on the necessary rules and procedures.

​11 March 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016

Customs & Excise Act, 1964

The Tariff Amendment Notices published in Government Gazette 39799 relates to:

  • Reduction in the rate of customs duty on canned mussels in airtight metal containers from 25% to free.
  • Increase in the rate of customs duty on polyurethane prepolymers from free to 10%.
Publication details for Notices R.239 and R.240 are now avalable
​10 March 2016 ​Media Release ​SARS Customs seize R21 Million worth of narcotics
​10 March 2016 Legal & Policy – Publications – Find a Guide

Value-Added Tax Act, 1991

​10 March 2016 ​Legal & Policy – Publications – Average Exchange Rates

​Income Tax Act, 1962

​10 March 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016

​Customs & Excise Act, 1964

The Tariff Amendment Notices scheduled for publication in the Government Gazette relates to:

  • Reduction in the rate of customs duty on canned mussels in airtight metal containers from 25% to free.
  • Increase in the rate of customs duty on polyurethane prepolymers from free to 10%.

Publication details will be made available later

​9 March 2016 ​Legal & Policy – Archive –Interpretation Notes

Value-Added Tax Act, 1991

​9 March 2016 ​Legal & Policy – Interpretation & Rulings – Interpretation Notes – Numbers 21-40

​Value-Added Tax Act, 1991

​9 March 2016 ​Legal & Policy – Dispute Resolution & Judgments – High Court Judgments: 2016-2014

Value-Added Tax Act, 1991 & Superior Courts Act, 2013

Jurisdiction – power to grant declaratory relief  in terms of section 21(1)(c)  of the Superior Courts Act, 2013; VAT treatment  in respect of the supply of immovable property  to educational institutions in terms of agreements of lease for student accommodation – whether such supply constitutes the supply of "commercial accommodation" as defined in section 1 of the VAT Act; VAT treatment – if  supply of commercial accommodation – to what extent supplies are chargeable with VAT at 60% of the consideration charged in terms of section 10(10) of the VAT Act.

​8 March 2016 Legal & Policy – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) Judgments – 2016-2014​

​Income Tax Act, 1962

Whether the proceeds from the sale of a timber plantation was of a revenue or capital nature. Whether the taxpayer was conducting farming operations for the purpose of section 26 of the Income Tax Act read with paragraph 14 of the First Schedule to the Act.

​7 March 2016 Legal & Policy – Archive – General Notes​

Income Tax Act, 1962

​4 March 2016 ​​Legal & Policy – Interpretation & Rulings – Published General Rulings – Binding General Rulings – BGR 21-40

​Income Tax Act, 1962

 

​4 March 2016 ​​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

​Value-Added Tax Act, 1991

Comments are invited to be submitted no later than 18 March 2016

​2 March 2016 ​Legal & Policy – Secondary Legislation – Regulations

​Income Tax Act, 1962

Published by National Treasury on 1 March 2016, Regulation 9 of Regulations (R.172) is amended by the substitution for the date "1 March 2016" of the date "1 November 2016"

​2 March 2016 ​​Legal & Policy – Secondary Legislation – Regulations
Tax Administration Act, 2011
  • Regulations published in terms of paragraph (a) of the definition of “international tax standard” in section 1 relating to the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters – effective 1 March 2016
  •  
    Publication details for Notice R.210 are now available 
​1 March 2016 ​Automatic Exchange of Information (FATCA & CRS)

Automatic Exchange of Informaton Business Requirement Specification

  • This business requirement specification (BRS) combines the Foreign Account Tax Compliance Act (FATCA) and future Common Reporting Standard (CRS) for the Organisation for Economic Co-operation and Development (OECD).  Amendments as per the last Industry engagements were incorporated.
​1 March 2016 ​Legal & Policy – Secondary Legislation – Regulations

Tax Administration Act, 2011

  • Regulations published in terms of paragraph (a) of the definition of “international tax standard” in section 1 relating to the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters – effective 1 March 2016
  •  
    Publication details will be made available later 
​1 March 2016 ​Legal & Policy – Interpretation & Rulings – Interpretation Notes – Numbers 81-100

Income Tax Act, 1962

General Note 37 on maintenance orders archived

​1 March 2016 ​Legal & Policy – Interpretation & Rulings – Interpretation Notes Summary of all Interpretation Notes​ updated
​1 March 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 221-240

​Income Tax Act, 1962

​1 March 2016 ​Media Release Clarification on recent media coverage
​​29 February 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 221-240 Income Tax Act, 1962

 

​29 February 2016 ​Legal & Policy – Publications – Find a Guide

​Income Tax Act, 1962

​29 February 2016 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

​Income Tax Act, 1962

Comments are invited to be submitted no later than 31 May 2016

​29 February 2016 ​Trade Statistics ​Trade Statistics for January 2016
​26 February 2016 ​Legal & Policy – Preparation of Legislation – Bills

National Legislation

​26 February 2016 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

National Legislation

Due date for comment to be announced by National Treasury

​26 February 2016 ​Legal & Policy – Voluntary Disclosure Programme (VDP)

Voluntary Disclosure Programme (VDP)

Media statement issued by National Treasury on 24 February 2016

​26 February 2016 ​​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

Income Tax Act, 1962

Comments are invited to be submitted no later than 13 May 2016

​25 February 2016 ​Legal & Policy – Interpretation & Rulings – Published General Rulings – Binding General Rulings – BGR 1-20

Value-Added Tax Act, 1991

 

​24 February 2016

 ​Budget Speech

 Finance Minister Pravin Gordhan presented the budget speech to Parliament

​24 February 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2016

Customs & Excise Act, 1964

​24 February 2016 ​Legal & Policy – Secondary Legislation – Income Tax Notices

Income Tax Act, 1962

​23 February 2016 ​​Legal & Policy – Interpretation & Rulings – Published General Rulings – Binding General Rulings – BGR 1-20

Value-Added Tax Act, 1991

​23 February 2016 ​​Legal & Policy – Interpretation & Rulings – Published General Rulings – Binding General Rulings – BGR 21-40 Value-Added Tax Act, 1991

 

​23 February 2016 ​​Legal & Policy – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) Judgments – 2016-2014

​Income Tax Act, 1962

Whether Capstone is liable for tax on the profit made from the sale of 17 million JD Group Ltd shares on the basis of revenue or capital. The cross appeal issue was if the proceeds were indeed found to be capital of nature whether an indemnity of R55 formed part of base cost.

​​23 February 2016 ​Legal & Policy – Dispute Resolution & Judgments – High Court Judgments: 2016-2014

​Income Tax Act, 1962 & ​Tax Administration Act, 2011

Whether an original assessment (IT34) of capital gains tax (CGT) in 2007 was capable of amendment to give effect to the provisions of paragraph 35(3)(c) of the Eighth Schedule to the Income Tax Act, 1962, by reducing the proceeds of disposal pursuant to cancellation of the sale agreement in 2011 by the reduction of the accrued amount forming part of such proceed. The correct approach should be followed in terms of the Income Tax Act and Tax Administration Act, 2011

​​23 February 2016 ​Legal & Policy – Dispute Resolution & Judgments – High Court Judgments: 2016-2014

Customs & Excise Act, 1964

The Commissioner was not afforded the opportunity to file papers in response to the amended notice; offends the tenets of natural justice and in itself constitute a successful ground for appeal.  There was no basis for concluding that the seizure was in contempt of court.  No explanation was given by the Respondents why the seizure decision was unlawful, unreasonable, irrational or procedurally unfair.

​22 February 2016 ​Media Release R2.5-million drugs bust at OR Tambo International
​22 February 2016 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

​Value-Added Tax Act, 1991

Comments are invited to be submitted no later than 15 March 2016

​​19 February 2016 ​​Legal & Policy – Interpretation & Rulings – Interpretation Notes – Numbers 81-100

Income Tax Act, 1962

​19 February 2016 ​​​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

Income Tax Act, 1962

Comments are invited to be submitted no later than 18 March 2016

​​19 February 2016 ​​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 221-240

Income Tax Act, 1962

​​19 February 2016 ​​​Legal & Policy – Publications – Tables of Interest Rates

Income Tax Act, 1962

​​19 February 2016 Legal & Policy – Dispute Resolution & Judgments – Tax Court Judgments: 2016-2014

Income Tax Act, 1962 & Tax Administration Act, 2011

Whether the court should remit a penalty in terms of section 76 of the Income Tax Act, 1962 as read with section 129(2)(b) of the Tax Administration Act, 2011​

​17 February 2016 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 221-240 Income Tax Act, 1962
​16 February 2016 Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 201-220

Income Tax Act, 1962

​16 February 2016 ​​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Class Rulings – BCR 41-60

Income Tax Act, 1962

​15 February 2016 ​Media Release Man arrested with R4-million drugs
​15 February 2016 ​Legal & Policy – Interpretation & Rulings – Published General Rulings – Binding General Rulings – BGR 21-40

​Income Tax Act, 1962

​15 February 2016 ​Legal & Policy – Interpretation & Rulings – Interpretation Notes – Numbers 1-20

Income Tax Act, 1962

​15 February 2016 ​Legal & Policy – Archive –Interpretation Notes Income Tax Act, 1962
​12 February 2016 Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment​​

Tax Administration Act, 2011

  • Draft Public Notice listing incidences of non-compliance in respect of the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters to be promulgated in Regulations under section 257 of the Tax Administration Act, 2011, that are subject to a fixed amount penalty under Chapter 15 of the Tax Administration Act.

Comments are invited to be submitted no later than 19 February 2016

​12 February 2016 ​Legal & Policy – Secondary Legislation – Proclamations

Special Economic Zones Act, 2014

The Department of Trade and Industry (the dti) announced the commencement of the Special Economic Zones Act, 2014 (SEZ Act) and the Regulations made under the SEZ Act in GG 39667, with effect from 9 February 2016.

​12 February 2016 ​Legal & Policy – International Treaties & Agreements – Double Taxation Agreements & Protocols ​Status overview of all DTAs and Protocols – Updates included up to 11 February 2016
​12 February 2016

Legal & Policy – International Treaties & Agreements – Double Taxation Agreements & Protocols – DTAs and Protocols (Rest of the World)

Income Tax Act, 1962

  • Qatar DTA – date of entry into force is 2 December 2015

 

 

​12 February 2016 ​Legal & Policy – Secondary Legislation – Tariff Amendments: 2016

Customs & Excise Act, 1964

​12 February 2016 ​Legal & Policy – Primary Legislation – Schedules to the Customs and Excise Act, 1964

Customs and Excise Act, 1964

 

​11 February 2016 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

​Income Tax Act, 1962

Comments are invited to be submitted no later than 15 April 2016

​11 February 2016 ​Legal & Policy – Archive –Interpretation Notes Income Tax Act, 1962
​11 February 2016 ​​Legal & Policy – Secondary Legislation – Tariff Amendments: 2016

Customs & Excise Act, 1964

  • Tariff amendments – Part 1 of Schedule No. 1 – Substitution of various tariff subheadings in Chapter 72 to increase the rate of customs duty on semi-finished steel, steel plates, cold-rolled steel and steel sections from free to 10% – ITAC Report 517.

Publication details will be made available later.

​10 February 2016 ​Media Release SARS busts R500 000 illicit cigarettes at Groblersbridge
​9 February 2016 ​Legal & Policy – Secondary Legislation – Regulations

Tax Administration Act, 2011

​9 February 2016 ​​
​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Class Rulings – BCR 41-60

Income Tax Act, 1962

​9 February 2016
​​​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 201-220

Income Tax Act, 1962

​9 February 2016 ​Media Release R7-million currency bust at King Shaka International Airport
​9 February 2016 ​Double Tax Agreements for Dividends Tax South African Double Taxation Agreements (DTA)
The DTA tables for Dividends Tax for 1) Africa and 2) the Rest of the world were updated because of renegotiations and new treaties negotiated.
​8 February 2016 ​SARS systems unavailable ​SARS systems will be unavailable from 18:00 on Friday night, 12 February until 08:00 on Saturday morning, 13 February 2016 due to planned systems maintenance.

SARS will be implementing a technology upgrade which will impact all SARS systems from 18:00 on Friday 12 February 2016 until 08:00 on Saturday 13 February 2016.

Traders are kindly requested to submit priority declarations by 14:00 on Friday 12 February 2016, allowing four hours processing time until systems are brought down at 18:00.

Systems at border posts will also be down from 18:00 on Friday 12 February 2016. Kindly make suitable arrangements prior to the abovementioned time with Customs offices for processing of urgent cargo.

Please note that eFiling will also be unavailable during this time. We apologise for any convenience.
​5 February 2016 ​Legal & Policy – Dispute Resolution & Judgments – Tax Court Judgments: 2016-2014

Income Tax Act, 1962 & Value-Added Tax Act, 1991

Whether the provisions of sections 11(a)(i) & 22(1) of the Income Tax Act, 3 of the Skills Development Levies Act, 6 of the Unemployment Insurance Contributions Act, 10(13) & (18) and 17(2) of the Value-Added Tax Act were applicable in respect of certain deductions, input tax, output tax etc.

​5 February 2016 ​Media Release ​Two men in court for R8-Million VAT fraud
​4 February 2016

 

​Legal & Policy – International Treaties & Agreements – Mutual Administrative Assistance – Customs (MAAs)

Customs & Excise Act, 1964
​​​​3 February 2016
​​​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Class Rulings – BCR 41-60

Income Tax Act, 1962

​​​​3 February 2016 ​Legal & Policy – Publications – Tables of Interest Rates

Income Tax Act, 1962

  • Tables of interest rates – Table 1 "Interest rates on outstanding taxes and interest rates payable on certain refunds of tax" has been updated
​​​​3 February 2016 ​​Legal & Policy – Secondary Legislation – Public Notices

Tax Administration Act, 2011

Public Notice 140 listing arrangements for purposes of sections 35(2) and 36(4)

​​​3 February 2016 ​​​Media Release ​SARS busts abalone and ephedrine worth over R10-million
​​2 February 2016 ​​Media Release SARS continues crack down on non-compliance in cash ‘n carry sector
​2 February 2016 ​Media Release ​Detector dog scores two busts worth R600 000
​1 February 2016

​​​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 201-220

Income Tax Act, 1962

 

​1 February 2016 ​Legal & Policy – Publications – Tables of Interest Rates

Income Tax Act, 1962

  • Tables of interest rates – Table 3 "Rates at which interest-free or low interest loans are subject to income tax" has been updated
​1 February 2016 ​​​​​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

​Draft amendment of Note 6(f) to substitute Notes (ii)(cc); (iii)(ss) and (iv), and to insert new Notes 6(f)(iii)(vv) and (h)(viii) in Part 3 of Schedule No. 6 has been published for comment.

Comments are invited to be submitted no later than 19 February 2016

​29 January 2016 ​Media Release Trade Statistics for December 2015
​​29 January 2016 ​Media Release ​Clarification by SARS on recent media coverage
​26 January 2016 ​​Legal & Policy – Secondary Legislation – Rule Amendments

Customs & Excise Act, 1964

​26 January 2016 ​Legal & Policy – Publications – Find a Guide Income Tax Act, 1962
  • Guide to the disposal of a residence from a company to a trust (Issue 3) –  While it is no longer possible to effect a tax-free transfer of a residence under paragraph 51A(4) of the Eighth Schedule, the guide remains useful for determining the base cost of a residence which was transferred under the legislation. It has therefore been restored to the SARS website with some minor textual improvements.
​25 January 2016 ​Excise Duty Payment dates See the new submission and payment dates for 2016/7. Please comply to avoid possible penalty and interest payments.
​25 January 2016 ​Legal & Policy – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) Judgments - 2016-2014

Income Tax Act, 1962

Income Tax Act 58 of 1962 – whether valid and binding salary sacrifice agreement achieved

​25 January 2016 ​​​​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
​25 January 2016 ​Media Release ​R12-million drug bust at OR Tambo Airport
​22 January 2016 ​Media Release ​Tax returns give insight into economic performance
​21 January 2016 ​​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 201-220

Income Tax Act, 1962

 

​21 January 2016

​​​

Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

Value-Added Tax Act, 1991

Comments are invited to be submitted no later than 22 February 2016

 

​21 January 2016 ​​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

The following draft notices and forms were released for public comment:

  • Draft amendment to insert item 805.25 after item 805.20 in Schedule No. 8
  • Draft rule amendment in terms of sections 54F and 120
  • Form DA 178
  • Form DA 185.4B2

Second round of comment to be submitted no later than 3 February 2016

​20 January 2016

​Legal & Policy – Interpretation & Rulings – Published General Rulings – Binding General Rulings – BGR 1-20

Income Tax Act, 1962

  

​20 January 2016

 

​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

​Income Tax Act, 1962

Comments are invited to be submitted no later than 26 February 2016 

​14 January 2016 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

​13 January 2016 ​​Legal & Policy – Secondary Legislation – Income Tax Notice

Income Tax Act, 1962

  • Notice 1247 of 2015 on the determination of a date in terms of paragraph 9(2) of the Fourth Schedule to the Income Tax Act, 1962, upon which the new employees’ tax deduction tables as prescribed in terms of paragraph 9(1) of the Fourth Schedule came into operation
​13 January 2016 ​Legal & Policy – Secondary Legislation – Regulations

Income Tax Act, 1962

  • Regulation 1262 – Regulations in terms of paragraph 12D(5)(b) of the Seventh Schedule to the Income Tax Act, 1962, on information to be contained in contribution certificates
​12 January 2016 ​Legal & Policy – International Treaties & Agreements – Mutual Administrative Assistance – Customs (MAAs)

Customs & Excise Act, 1964

​12 January 2016 ​Legal & Policy – Secondary Legislation – Income Tax Notices

Income Tax Act, 1962

​11 January 2016 ​Legal & Policy – Secondary Legislation – Public Notices

Tax Administration Act, 2011

​11 January 2016 ​Legal & Policy – Secondary Legislation – Regulations

Income Tax Act, 1962

  • Regulation R.17  –  Regulations in terms of paragraph 12D(5)(a) of the Seventh Schedule to the Income Tax Act, 1962, on determination of fund member category factor
​11 January 2016 Legal & Policy – Primary Legislation – Amendment Acts

The following Amendment Acts were promulgated on 8 January 2016

  • Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)
  • Taxation Laws Amendment Act, 2015 (Act No. 25 of 2015)
​11 January 2016 ​Legal & Policy – International Treaties & Agreements – Mutual Administrative Assistance – Customs (MAAs)

Customs & Excise Act, 1964

​7 January 2016 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

Income Tax Act, 1962

​​7 January 2016 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment

Income Tax Act, 1962

Comments are invited to be submitted by no later than 12 February 2016
​​7 January 2016 ​Legal & Policy – Interpretation & Rulings – Published General Rulings – Binding General Rulings – BGR 21-40

Income Tax Act, 1962

​6 January 2016 ​Media Release Dried abalone, heroin intercepted at borders
​5 January 2016 ​Legal & Policy – Interpretation & Rulings  – Published Binding Rulings – Binding Private Rulings – BPR 201-220 ​ 

Income Tax Act, 1962

 

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