What’s new at sars?

​Date ​What is it? What is it about?
​24 March 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Value-Added Tax Act, 1991
Due date for comments: 28 April 2017
​​24 March 2017 ​​​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
​23 March 2017 ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
  • The Tariff Amendment Notices scheduled for publication in the Government Gazette relate to the amendment of –  
    • Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99 to increase the rate of customs duty on sugar from free of duty to 63.63c/kg in terms of the existing variable tariff formula as recommended in Minute M08/2016;
    • Part 1 of Schedule No. 3 by the insertion of rebate item 317.06/00.00/06.00 to provide for duty free imports of components for heavy motor vehicles – dti request; and
    • Part 3 of Schedule No. 5 by the insertion of refund item 536.00/00.00/04.00 to provide for duty free imports of components for heavy motor vehicles – dti request.

Publication details will be made available later

​22 March 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 41-60 Income Tax Act, 1962
​22 March 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Value-Added Tax Act, 1991

Due date for comments: 5 April 2017

​22 March 2017 ​Media Release ​SARS busts - 9.16 kg cocaine worth R2.6-million at OR Tambo
​20 March 2017 ​Media Release SARS welcomes investigation into SARS systems
​20 March 2017 ​Media Release ​SARS busts male sexual boosters worth R20-million
​​17 March 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
​17 March 2017 ​Media Release SARS busts 6.5kg of cocaine worth R1.8-million
​16 March 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
  • The Tariff Amendment Notices scheduled for publication in the Government Gazette relate to the amendment of –  
    • Part 1 of Schedule No. 1, by the substitution, insertion and deletion of various tariff subheadings under tariff headings 39.07 to align the 8-digit tariff subheading structure for Poly (ethylene terephthalate) with the Harmonized System (HS) for 2017; and
    • Part 1 of Schedule No. 2 as a consequence to the changes made under tariff heading 39.07 due to the implementation of the Harmonized System (HS) for 2017.
Publication details will be made available later
​16 March 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 21-40 Income Tax Act, 1962
​14 March 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Income Tax Act, 1962

Due date for comments: 31 August 2017

​13 March 2017 Legal Counsel – Publications – Find a Form​

Tax Administration Act, 2011

Also see Foreign Tax Recovery Assistance

​13 March 2017 ​Legal Counsel – Secondary Legislation – Income Tax Notices Income Tax Act, 1962
​10 March 2017 ​​Legal Counsel – Publications – Find a Guide Income Tax Act, 1962
​10 March 2017 ​Media Release Response to Judge Dennis Davis’ attack on SARS’ integrity
​9 March 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Income Tax Act, 1962

Due date for comments: 21 April 2017

​6 March 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes ​​Summary of all Interpretation Notes updated
​6 March 2017 ​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​6 March 2017 ​Legal Counsel – Publications – Average Exchange Rates Income Tax Act, 1962
​3 March 2017 ​Legal Counsel – Secondary Legislation – Public Notices

Tax Administration Act, 2011

  • Notices published in terms of –
    • section 210(2) relating to the incidences of non-compliance in respect of the OECD Common Reporting Standard Regulations under section 257, that are subject to a fixed amount penalty in accordance with section 210(2); and
    • section 26 requiring the submission of third party returns by reporting financial institutions for purposes of the OECD Common Reporting Standard Regulations.
​3 March 2017 ​Legal Counsel – Secondary Legislation – Income Tax Notices

​Income Tax Act, 1962

  • Publication details are now available for Income Tax Notices 194 and 195 as published in Government Gazette 40660 in terms of section 8(1) relating to the daily amounts in respect of meals and incidental costs, and fixing of rates per kilometre for vehicles – effective from 1 March 2017
​3 March 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
​2 March 2017 ​Media Release SARS Customs bust - 16.8kg gold bars worth R8-million
​2 March 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 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 and insertion various tariff subheadings under tariff headings 72.19 and 72.20 to increase the rate of customs duty on flat rolled products of stainless steel from free of duty to 5% – ITAC Report No. 535

Publication details will be made available later

1 March 2017 ​​Media Release SARS wins big at the PanSALB Language Awards
​1 March 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280 Income Tax Act, 1962
​28 February 2017 ​Trade Statistics Trade Statistics for January 2017
​27 February 2017 ​Media Release SARS to exchange tax information with over 50 jurisdictions
​26 February 2017 ​Media Release ​SARS busts 100kg crystal meth worth R30-million
​24 February 2017 ​Media Release Post-budget speech on revenue collections
​​24 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes ​Summary of all Interpretation Notes updated
​24 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 81-100 Income Tax Act, 1962
​23 February 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Mineral and Petroleum Resources Royalty Act, 2008​, and Mineral and Petroleum Resources Development Act, 2002

Due date for comments: 24 March 2017

​23 February 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

National Legislation

Due date for comments: 31 March 2017
​22 February 2017 ​Budget 2017/18 The Minister of Finance is tabling the National Budget for 2017/18. See the impact on tax and tax rates.
​22 February 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
​22 February 2017 ​Legal Counsel – Secondary Legislation – Income Tax Notices Income Tax Act, 1962

Publication details will be made available later

​21 February 2017 ​Media Release SARS detains suspected illegal cigarettes worth R18-million in Johannesburg
​18 February 2017 ​Media Release SARS customs makes biggest cocaine bust yet
​16 February 2017 ​Legal Counsel – Publications – Find a Guide

Income Tax Act, 1962

​16 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes ​Summary of all Interpretation Notes​ updated
​16 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 41-60 Income Tax Act, 1962
​16 Feburary 2017 ​​​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​16 February 2017 ​Media Release SARS warns of new job scams
​15 February 2017 ​Policy – Preparation of Legislation – Discussion Papers

National Legislation

Discussion Paper and Media Statement on the review of the diesel fuel tax refund system

Due date for comments: 15 May 2017
​15 February 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Class Rulings – BCR 41-60

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

​14 February 2017 ​Media Release Non-Executive Directors of Companies must register for VAT
​14 February 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Income Tax Act, 1962 
Due date for comments: 13 April 2017
​10 February 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Mineral and Petroleum Resources Royalty Act, 2008

Due date for comments: 10 March 2017

​10 February 2017 ​Legal Counsel – International Treaties & Agreements – Exchange of Information Agreements

Income Tax Act, 1962

​10 February 2017 ​Legal Counsel – Publications – Find a Guide

Income Tax Act, 1962

​10 February 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 41-60 Value-Added Tax Act, 1991
​10 February 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 21-40 Income Tax Act, 1962
​10 February 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
​9 February 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017

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 subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99 to reduce the rate of customs duty on sugar from 31.89c/kg to free of duty in terms of the existing variable tariff formula as recommended in Minute M06/2016

Publication details will be made available later

​9 February 2017 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court Judgments: 2016-2014 Income Tax Act, 1962
Whether the Appellant was entitled to an assessed loss, bad debts and other expenses to be deducted
​9 February 2017 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court Judgments: 2016-2014 Tax Administration Act, 2011

Whether the Appellant was entitled to condonation for the late filing of an objection

​9 February 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280 Income Tax Act, 1962
​6 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes Summary of all Interpretation Notes​ updated
​6 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 61-80

Income Tax Act, 1962

​6 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 1-20

​Income Tax Act, 1962

​6 February 2017 ​​Legal Counsel – Archive – Interpretation Notes

Income Tax Act, 1962

​3 February 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Income Tax Act, 1962

Due date for comments: 3 March 2017
​3 February 2017 ​​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280

Income Tax Act, 1962

​3 February 2017 Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 1-20

Income Tax Act, 1962

​3 February 2017 ​Legal Counsel – Secondary Legislation – Rule Amendments 2017 Customs & Excise Act, 1964
  • Publication details for the Rule Amendment R95 as published in Government Gazette 40594, amending forms DA178 and DA185.4B2, are now available
​2 February 2017 ​Legal Counsel – Secondary Legislation – Rule Amendments 2017 Customs & Excise Act, 1964
  • Amended forms DA178 and DA185.4B2 as a consequence to the amendment to rule 54F to provide for environmental levy on tyres as announced by the Minister of Finance in his budget review on 24 February 2016
Publication details will be made available later
​2 February 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Income Tax Act, 1962
Due date for comments: 28 April 2017
​2 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes ​Summary of all Interpretation Notes​ updated
​2 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 21-40

Income Tax Act, 1962

​2 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 1-20

Income Tax Act, 1962

​2 February 2017  ​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​1 February 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 21-40 Income Tax Act, 1962
​1 February 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280

Income Tax Act, 1962

​1 February 2017 ​​Legal Counsel – Publications – Find a Guide Income Tax Act, 1962
​31 January 2017 ​Trade Statistics Trade Statistics for December 2016
​30 January 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280

Income Tax Act, 1962

​30 January 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017

Customs & Excise Act, 1964

​30 January 2017 ​Legal Counsel – Secondary Legislation – Rule Amendments 2017 Customs & Excise Act, 1964
​27 January 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 21-40

Value-Added Tax Act, 1991

​27 January 2017 ​Legal Counsel – International Treaties & Agreements – Double Taxation Agreements & Protocols – DTAs and Protocols (Rest-of-the-World)

Income Tax Act, 1962

​27 January 2017 ​Legal Counsel – International Treaties & Agreements – Double Taxation Agreements & Protocols – DTAs and Protocols (Africa)

Income Tax Act, 1962

​​27 January 2017 ​Legal Counsel – Secondary Legislation – Rule Amendments 2017

Customs & Excise Act, 1964

  • Amendment to rule 54F to provide for environmental levy on tyres as announced by the Minister of Finance in his budget review on 24 February 2016

Publication details will be made available later

​​27 January 2017 ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2017

Customs & Excise Act, 1964

  • The Tariff Amendment Notices scheduled for publication in the Government Gazette relate to the amendment of:
    • Part 1 of Schedule No. 1, as a consequence to the publication of environmental levy on tyres as announced by the Minister of Finance in his Budget Review on 24 February 2016
    • Part 3D of Schedule No. 1 to include hybrid vehicles under environmental levy on carbon dioxide (CO2) emissions of motor vehicles
    • Part 3E of Schedule No. 1, as promulgated in the Rates and Monetary Amounts and Amendment of Revenue Laws Act No. 13 of 2016 published in Government Gazette No. 40560 dated 19 January 2017 as announced by the Minister of Finance in his Budget Review on 24 February 2016
    • Part 1 of Schedule No. 3 as a consequence to the publication of environmental levy on tyres as announced by the Minister of Finance in his Budget Review on 24 February 2016
    • Part 5 of Schedule No. 4 as a consequence to the publication of environmental levy on tyres as announced by the Minister of Finance in his Budget Review on 24 February 2016
    • Part 4 of Schedule No. 6 as a consequence to the publication of environmental levy on tyres as announced by the Minister of Finance in his Budget Review on 24 February 2016
    • Schedule No. 8 as a consequence to the publication of environmental levy on tyres as announced by the Minister of Finance in his Budget Review on 24 February 2016

Publication details will be made available later

​27 January 2017 ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2017

Customs & Excise Act, 1964

​​26 January 2017 ​Legal Counsel – Publications – Find a Guide

Income Tax Act, 1962

​26 January 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 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. 3, by the insertion of rebate items no. 311.42/8536.50.50/01.08 and 311.42/8544.49.90/01.08 to provide for a rebate provision for switches and wire for the manufacture of electric blankets – ITAC Report No. 536
     
    Publication details will be made available later
​25 January 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 241-260

Income Tax Act, 1962

25 January 2017​ ​Legal Counsel – Legal Advisory – Interpretation Notes Summary of all Interpretation Notes​ updated
​25 January 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 41-60

Income Tax Act, 1962

​25 January 2017 ​Legal Counsel – Archive – Interpretation Notes

​Income Tax Act, 1962

​25 January 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Income Tax Act, 1962
Due date for comments: 31 March 2017
​24 January 2017 ​Legal Counsel – Publications – Find a Guide  Value-Added Tax Act, 1991
​23 January 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Income Tax Act, 1962
Due date for comments: 31 March 2017
​23 January 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 21-40 Value-Added Tax Act, 1991
​20 January 2017 ​Legal Counsel – Primary Legislation – Amendment Acts

National Legislation

The following Amendment Acts were promulgated on 19 January 2017:

  • Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2016
  • Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Act 14 of 2016
  • Taxation Laws Amendment Act 15 of 2016
  • Tax Administration Laws Amendment Act 16 of 2016
​18 January 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 241-260 Income Tax Act, 1962
​17 January 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 241-260 Income Tax Act, 1962 and Securities Transfer Tax Act, 2007 
​16 January 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 241-260

Income Tax Act, 1962

​13 January 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Income Tax Act, 1962
Due date for comments: 11 February 2017
 

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