2013 - WHAT'S NEW AT SARS
 

Date What is it? What is it about?
​30 December 2013 ​Trade Statistics Trade Statistics for November 2013 was released
​27 December 2013 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2003 Customs & Excise Act, 1964 - The Tariff Amendments published in 2003 are now available for ease of reference
​27 December 2013 ​Legal & Policy - Secondary Legislation - Rule Amendments 2013 Customs & Excise Act, 1964 - Amendments to traveller rules (s.15) and deletion of form DA 331
​19 December 2013 ​Legal & Policy - Secondary Legislation - Rule Amendments 2013 Customs & Excise Act, 1964 - Amendments to the rules for section 119A on excise accounts and returns that must be submitted via eFiling; Substitution of all DA 260 Excise Accounts as a result of modernisation
​19 December 2013 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2013 Customs and Excise Act, 1964 - Tariff Amendments for Schedules Nos. 1, 2, 4 and 8 published
​19 December 2013 ​Media Release ​President Jacob Zuma signs the Employment Tax Incentive Bill into law
​19 December 2013 ​Legal & Policy - Primary Legislation - Acts Administered by the Commissioner Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013 (Act No. 35 of 2013) promulgated on 18 December 2013 (GG 37174)
​19 December 2013 ​Legal & Policy - Primary Legislation - Acts Administered by the Commissioner Employment Tax Incentive Act, 2013 (Act No. 26 of 2013) promulgated on 18 December 2013 (GG 37185)
​17 December 2013 ​Legal & Policy - Voluntary Disclosure Programme (VDP) Updates made to the Questions and Answers on the Voluntary Disclosure Programme (VDP) page
​13 December 2013 ​Legal & Policy - Primary Legislation - Amendment Acts Taxation Laws Amendment Act, 2013 (Act No. 31 of 2013) promulgated on 12 December 2013 (GG 37158)
​12 December 2013 ​Legal & Policy - Secondary Legislation - Rule Amendments Customs & Excise Form DA 185.4B1 substituted; Diamond Export Levy Rules amended and Diamond Levy Forms substituted - note different implementation dates
​12 December 2013 ​Legal & Policy - Secondary Legislation - Tariff Amendments Four Notices added relating to amendments to Schedule No. 6 - made in respect of distillate fuels used by the farming sector, diesel refunds relating to farming and to mining activities
​12 December 2013 ​Legal & Policy - Secondary Legislation - Other Notices A Government Notice published in 2012 relating to UIF contributions limits and not carried over with the launch of the new website, has now been added for ease of reference
​11 December 2013 ​Legal & Policy - Publications - Find a Guide Issue 2 of the Tax Guide for Recreational Clubs is now available
​11 December 2013 ​Legal & Policy - Secondary Legislation - Income Tax Notice An Income Tax Notice published in 2001 and not carried over with the launch of the new website, has now been added for ease of reference
​10 December 2013 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings Binding General Rulings - BGR 20 - Interpretation of expression "substantially the whole"
​10 December 2013 ​Legal & Policy - Publications - Average Exchange Rates Tables A and B of the Average Exchange Rates in terms of the Income Tax Act, 1962, were updated
​10 December 2013 ​Legal & Policy - Secondary Legislation - Regulations National Treasury published Regulation R.971 in terms of the Income Tax Act, 1962, on the allowance for energy efficiency savings in terms of s.12L for implementation from 1 November 2013
​9 December 2013 ​Legal & Policy - International Treaties & Agreements The Status Overview documents for the different categories of international treaties and/or agreements were updated
​9 December 2013 ​Legal & Policy - Secondary Legislation - VAT Notices A VAT Notice published in 2003 and not carried over with the launch of the new website, has now been added for ease of reference
​9 December 2013 Updated IRP3(a) Form Now Available​ The IRP3(a) – Application for Tax Directive: Gratuities form, which has been updated due to legislation changes, is now available.
​9 December 2013 ​Procurement Tender RFP21/2013 - Network Carrier and Infrastructure Services
​9 December 2013 ​New TCC application process Introducing an enhanced Tax Clearance Certificate application process as the first step in the modernisation of tax compliance to be phased in early 2014.
​5 December 2013 ​Legal & Policy - Secondary Legislation - Rule Amendments Insertion of new excise rule 35.06 relating to restrictions on the removal of wine in bulk
​4 December 2013 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment A Discussion Paper on Contingent Liabilities in terms of the Income Tax Act, 1962 - comment due by no later than 31 March 2014
​3 December 2013 ​Legal & Policy - Primary Legislation - Amendment Acts Promulgation of the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2013 (Act No. 23 of 2013) on 2 December 2013 in Government Gazette 37104
​29 November 2013 ​Trade Statistics The South African Revenue Service (SARS) today releases trade statistics for October 2013.
​28 November 2013 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2013

Tariff Amendments in respect of the phase-down of duties for 2014 in terms of the EFTA Trade Agreement, reports by ITAC and some technical amendments in Schedules Nos. 1, 2, 3, 4 and 5

Please take note of the Important Notice to all Stakeholders on implementation dates

​27 November 2013 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2004 The Tariff Amendments published in 2004 are now available for ease of reference
​26 November 2013 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Customs Bills - Have your Say

The Standing Committee on Finance (SCoF) invites comments on the Customs Bills to be submitted before 12:00 on Friday, 13 December 2013

​25 November 2013 ​Media Release Preliminary Outcome of the 2013 Tax Season: More than 6 million returns submitted.
​25 November 2013 ​Legal & Policy - Secondary Legislation - Income Tax Notices

Implementation of s.12L of the Income Tax Act, 1962

National Treasury published a Notice on 8 November 2013 in terms of which the date for the implementation of section 12L was set for 1 November 2013 - Also refer to Regulation R.729 published in GG 34596 on 16 September 2011

​23 November 2013 ​Tax Season 2013 is now closed Tax Season 2013 is now closed for all non-provisional taxpayers. Please submit all outstanding returns as soon as possible because your outstanding return can attract penalties and interest.
​22 November 2013 ​Legal & Policy - Preparation of Legislation - Draft documents for public comment Draft Tariff Amendment proposing changes to the Notes to Part 3 of Schedule No. 6 relating to diesel refunds - comments are due by no later than 6 December 2013
​22 November 2013 ​Legal & Policy - Publications - Find a Guide The Tax Guide for Small Businesses (2012/2013) is now available
​20 November 2013 ​Legal & Policy - Secondary Legislation - Regulations A Regulation published in 2003 and not carried over with the launch of the new website, has been added 
​20 November 2013 ​Legal & Policy - Publications - Find a Guide The Guide on Income Tax and the Individual (2012/2013) is now available
​20 November 2013 ​Legal & Policy - Preparation of Legislation - Draft documents for public comment Draft Rule Amendment relating to excise accounts - Rule 119A - comments are due by no later than 29 November 2013
​18 November 2013 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings 141-160 BPR 157 - Receipt of foreign assets and the subsequent donation thereof to a non-resident trust
​15 November 2013 ​Legal & Policy - Preparation of Legislation - Draft documents for public comment Draft Tariff Amendment proposing changes to the Notes to Part 3 of Schedule No. 6 relating to exclusions from diesel refunds - comments are due by no later than 29 November 2013
​14 November 2013 ​Media Release - Inclusion of new data in South Africa's Trade Statistics Pretoria, 14 NOVEMBER 2013 – The Minister of Finance has approved that South Africa’s trade statistics will in future include data in respect of trade with Botswana, Lesotho, Namibia and Swaziland (BLNS countries).
​14 November 2013 ​South African Reserve Bank Media Release ​SARB statement on the inclusion of new data in South Africa’s trade statistics
​14 November 2013 ​Legal & Policy - Secondary Legislation - Tariff Amendments Tariff Amendments for Part 1 of Schedule No. 1 and for Schedule No. 2 published - note different implementation dates 
​14 November 2013 ​Legal & Policy - Dispute Resolution & Judgments - Constitutional Court

Constitutional Court Judgment - Customs and Excise Act, 1964 - Gaertner & Others v Minister of Finance & Others

Unconstitutionality of section 4(4)-(6); Court suspended declaration of invalidity for six months to allow Parliament time to remedy; not applied retrospectively; Court read in a warrant requirement when SARS officials wish to search private residences 

​8 November 2013 ​Legal & Policy - Voluntary Disclosure Programme (VDP) An operational Guide on Treatment of PAYE for VDP purposes was added to the VDP page
​6 November 2013 ​Legal & Policy - Secondary Legislation - Rule Amendments 2000 The Customs and Excise Rule Amendment Notices published in 2000 are now available for ease of reference
​6 November 2013 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft Tariff Amendment to give a concession to users of distillate fuel for purchases where logbook records were not kept - due date for comments is 26 November 2013
​​5 November 2013 ​Media Release The davis tax committee calls for contributions
​5 November 2013 ​Media Release The South African Revenue Service (SARS) is providing an update to the media and the public on its operations to combat crimes such as smuggling, fraud and abuse of the tax system for the month of October 2013.
​4 November 2013 ​Tax Season 2013 ​The deadline for non-provisional taxpayers to submit their Income Tax returns via eFiling or electronically at a SARS branch is 22 November 2013. Read more on Tax Season 2013.
​01 November 2013 ​Legal & Policy - Secondary Legislation - Rule Amendments Amendment of rules relating to the insertion of the Automotive Production and Development Programme (APDP) forms
​31 October 2013 ​Trade Statistics for September 2013 The South African Revenue Service (SARS) today releases trade statistics for September 2013 that record a trade deficit of R18.94 billion.
​25 October 2013 ​Legal & Policy - Preparation of Legislation

​The Minister of Finance introduced a number of Bills in the National Assembly on 24 October 2013, which can be accessed on-

​24 October 2013 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes 61-80 IN 75 - Exclusion of certain companies and shares from "group of companies" as defined in section 41(1) of the Income Tax Act, 1962
​24 October 2013 ​Legal & Policy - Secondary Legislation - Tariff Amendments Amendment of Schedule No. 6 relating to diesel refunds for fishing vessels
​22 October 2013 ​Legal & Policy - International Treaties & Agreements The Overview Summary documents for all the types of treaties / agreements were updated
​22 October 2013 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Parliament's SCoF invites stakeholders and interested parties to submit written submissions on the Draft Customs and Excise Amendment Bill and Draft Customs Bills that will be introduced in the National Assembly this week - due date for comments is 28 October 2013
​21 October 2013 ​Legal & Policy - Secondary Legislation - Public Notices Method of payment prescribed in terms of payments in excess of R100 000 with regard to taxes assessed in terms of the Income Tax Act, 1962, it's Fourth Schedule and the VAT Act, 1991
​18 October 2013 ​Legal & Policy - International Treaties & Agreements

​The status overview documents for the following categories of international treaties/agreements were updated:

·        DTAs and Protocols

·        Information Exchange Agreements

·        MAAs on Custom

 

 

​18 October 2013 ​Legal & Policy - Secondary Legislation - Other Notices

Publication of Explanatory Summaries of and the Minister's intention to introduce the following two Bills in the National Assembly on 24 October 2013

  • Customs and Excise Amendment Bill, 2013
  • Customs Control Bill, 2013
​17 October 2013 ​Legal & Policy - Secondary Legislation - Other Notices Other Notices  published in 2012, 2011 and 2010 that were not carried over with the launch of the new website, have been added
​17 October 2013 ​Legal & Policy - Secondary Legislation - Other Notices Publication of Explanatory Summary of Tax Administration Laws Amendment Bill, 2013 and Minister's intention to introduce this in the National Assembly on 24 October 2013
​17 October 2013 ​Legal & Policy - Secondary Legislation - Tariff Amendments Tariff Amendments for Schedule No. 1 and for Schedule No. 2
​17 October 2013 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft Tariff Phase-Downs - Note that two documents were replaced due to new information received
​15 October 2013 ​Media Release SARS warning to taxpayers on fraudulent tax returns
​15 October 2013 ​Legal & Policy - Dispute Resolution & Judgments - High Court - 2013-2011

Miles Plant Hire (Pty) Ltd - HC 23533/2013 NG - 3 October 2013​ - Judgment in terms of section 177(3) of the Tax Administration Act, 2011 - whether SARS may institute winding-up proceedings with leave from court when tax dispute is still pending

​11 October 2013 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft Comprehensive Guide to Dividends Tax - comments are due by no later than 31 January 2014
​11 October 2013 ​Legal & Policy - Secondary Legislation - Rule Amendments New implementation date of 30 January 2014 for filing excise accounts via eFiling
​11 October 2013 ​Legal & Policy - Secondary Legislation - Rule Amendments New rule on non-acceptance of cheques for amounts in excess of R100 000 - Customs and Excise
​11 October 2013 ​Legal & Policy - Secondary Legislation - Tariff Amendments Tariff Amendments for Schedules Nos 2, 3 and 6 - please note the different implementation dates
​09 October 2013 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft Tariff Amendment in Part 3 of Schedule No. 6 relating to mining activities - comments are due by no later than 30 October 2013
​09 October 2013 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes 1-20 Issue 3 of Interpretation Note 19 - Year of assessment of natural persons and trusts: Accounts accepted to a date other than the last day of February
​07 October 2013 ​REMINDER: TAX PRACTITIONERS TO VERIFY THEIR DETAILS OR REGISTER WITH SARS We are appealing to all practitioners who have not yet verified their tax practitioner details on eFiling or who have not yet registered with SARS as a tax practitioner, to do so as a matter of urgency.
​​07 October 2013 ​Legal & Policy - Secondary Legislation - Regulations Regulations published in 2005 and omitted from the website content, now added
​07 October 2013 ​Legal & Policy - Dispute Resolution & Judgments - SCA 2004-2000 Supreme Court of Appeal (SCA) judgment added under 2001
​07 October 2013 ​Legal & Policy - Secondary Legislation - Regulations Regulations published in 2003 and omitted from the website content, now added
​04 October 2013 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft amendments to the Schedule to the Rules to substitute all DA 260 Excise Accounts - comments are due by no later than 18 October 2013
​04 October 2013 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft excise rule amendments proposed in terms of section 119A relating to the submission of excise accounts via eFiling - comments are due by no later than 25 October 2013
​04 October 2013 ​Legal & Policy - International Treaties & Agreements

​The status overview summaries of the following categories of international treaties & agreements have been updated:

​03 October 2013 Branches now closed on Saturdays​ The special arrangement of opening on a Saturday during Tax Season will be discontinued as from Saturday, 5 October 2013 until further notice.
​02 October 2013 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - BPR 141-160 Binding Private Ruling - ​BPR 156 - Pension benefits accruing to a non-resident from a resident pension fund
​02 October 2013 ​Legal & Policy Publications - Average Exchange Rates Tables A and B of the Average Exchange Rates for this quarter were updated. The next update can be expected in December 2013
​01 October 2013 ​Media Release Minister of finance appoints tax ombud
​01 October 2013 ​Calls to Customs ​All telephone calls to Customs offices in the Western, Eastern and Northern Cape will now be routed automatically to the SARS Contact Centre from 1 October 2013. Click here for more information.
​01 October 2013 ​Legal & Policy - Dispute Resolution & Judgments - Supreme Court of Appeal 2013 Customs & Excise Judgment - Smith Mining Equipment (Pty) Ltd v SARS (728/2012) [2013] ZASCA 145 (1 October 2013) - tariff determination; specific mining equipment - utility vehicles; whether tariff subheading 8904.21.80 or tariff heading 8709.19 is most appropriate for customs duty
​01 October 2013 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft Tariff Amendments relating to the 2014 phase-downs to be implemented with effect from 1 January 2014 - comments are to be submitted by no later than 29 October 2013
​​30 September 2013 ​Trade Statistics Trade Statistics for August 2013
​30 September 2013 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft rules in terms of section 15 relating to the deletion of the form DA 331 and all references thereto - comments are to be submitted by no later than 11 October 2013
​30 September 2013 ​Legal & Policy - Secondary Legislation - Tariff Amendments Increase in rate of customs duty on goods imported under tariff subheadings 0207.12.20, 0207.12.90, 0207.14.10, 0207.14.20 and 0207.14.90 in Part 1 of Schedule No. 1
​26 September 2013 ​Legal & Policy - Dispute Resolution & Judgments - Supreme Court of Appeal 2013 Common law judgment - Stabilpave (Pty) Ltd v SARS (615/2012) [2013] ZASCA 128 (26 September 2013) - payment by way of cheque sent through the post, which was then stolen; defence of payment dismissed
​26 September 2013 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2013 Imposition of provisional payment in relation to anti-dumping duty on coated paper classifiable in heading 48.10, originating in or imported from China or the Republic of Korea
​24 September 2013 ​Legal & Policy Publications - Find a Guide Issue 9 of the Guide for Tax Rates/Duties/Levies (2012/13 and prior years) has been replaced to reflect the excise duty rates, as well as the fuel levy, Road Accident Fund levy and environmental levy rates that were increased as a result of the Budget Review earlier this year
​20 September 2013 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Cabinet has approved the publication for public comment of the draft Employment Tax Incentive Bill aimed at encouraging employers to give young people their first job experience as well as boost employment by firms operating in the Special Economic Zones.

The Media Statement, draft Bill, draft Explanatory Memorandum and an FAQ document are now available.

Comments are due by no later than 11 October 2013

​20 September 2013 ​Legal & Policy Publications - Find a Guide Guide on the determination of medical tax credits and allowances
​ 19 September 2013 Verification of Banking Details - CIT and VAT​ To enhance security measures and to protect taxpayers against potential fraud, any changes made to CIT and VAT banking details will be verified by SARS before updating the banking profile. Any refunds due (if applicable) will only be processed after the banking details have been verified.
​19 September 2013 ​Legal & Policy Archive - Interpretation Notes All previously issued Interpretation Notes, whether they had been replaced or withdrawn, are now available in the Legal & Policy Archive area for ease of reference.
​18 September 2013 ​Legal & Policy - Secondary Legislation - Rule Amendments 2009

A Rule Amendment Notice (R.160) published on 20 February 2009, amending item 200.03 in the Schedule to the Rules to provide for places of entry and exit where unpolished diamonds may be cleared, had been omitted during the transfer of documents to the new site. This has now been rectified.

​16 September 2013 ​Legal & Policy - Dispute Resolution & Judgments - SCA 2013-2011

​Supreme Court of Appeal Judgment:

Association of Meat Importers v ITAC (769, 770, 771/2012) [2013] ZASCA 108 13 September 2013 - Anti-dumping duties imposed under the Customs and Excise Act, 1964; termination; effect of the WTO Agreement; effect of regulations promulgated under the International Trade Administration Act, 2002

​13 September 2013 ​Legal & Policy - Archive ​A new area for Legal & Policy archived documents was created - now containing all back copies of the VATNews (Issues 1-37) for ease of reference
​13 September 2013 ​Legal & Policy - Secondary Legislation - Rule Amendments 2001 The Rule Amendments published in 2001 are now available for ease of reference
​13 September 2013 ​Legal & Policy - Secondary Legislation - Rule Amendments 2002 The Rule Amendments published in 2002 are now available for ease of reference
​11 September 2013 ​Legal & Policy - Preparation of Legislation - Response Documents Draft Response Documents as presented to the SCoF (today) by National Treasury and SARS on the draft Taxation Laws Amendment Bill, 2013 and the Tax Administration Laws Amendment Bill, 2013
​10 September 2013 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft amendments proposed in terms of the Customs and Excise Act, 1964, as well as the Value-Added Tax Act, 1991 relating to new rebate item for duty free goods; importation of dutiable goods; importation subject to ITAC permit; importations not subject to ITAC permit; exemption from VAT - comments are due by no later than 30 September 2013
​09 September 2013 ​Legal & Policy - Primary Legislation

Acts Administered by the Commissioner - The Tax Administration Act, 2011 (as amended) is now provided by Sabinet as a service to SARS clients:

​06 September 2013 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - BPR 141-160 BPR 155 - Incentive for oil and gas production
​06 September 2013 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2013 Tariff Amendment to Provisional Payment imposed earlier to reflect new subheading 2004.10.20 for frozen potato chips or French fries with retrospective effect from 16 August 2013
​05 September 2013 ​Legal & Policy - International Treaties & Agreements The summary of all customs agreements on mutual administrative assistance (MAAs) was updated
​05 September 2013 ​Legal & Policy - International Treaties & Agreements The summary of all exchange of information agreements (TIEAs) was updated
​03 September 2013 ​Discontinuation of Debit Pull Transactions on eFiling
​Starting 4 September 2013, debit pull transactions on eFiling will be phased out and discontinued. This process will take place over a month. A warning message will appear on eFiling, where a debit pull transaction is no longer available. Read more.
​03 September 2013 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft Rule Amendment to insert rule 35.06 relating to bulk wine - comments due by no later than 18 September 2013
​03 September 2013 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings 141-160 BPR 154 - Corporate rules: Acquisition of a debtors book
​30 August 2013 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings 141-160 BPR 153 - Residency status of a non-resident who applies for a temporary residence permit
​30 August 2013 ​Trade Statistics Trade Statistics for July 2013
​29 August 2013 ​Legal & Policy - Secondary Legislation - Rule Amendments Amendment of Rule 19A3.03 relating to the removal of stripped wine (fermented ethyl alcohol)
​29 August 2013 ​Legal & Policy - Secondary Legislation - Tariff Amendments Amendment of Additional Note 1(f) to Chapter 27 in Part 1 of Schedule No. 1 relating to the distillation specifications for illuminating kerosene
​29 August 2013 ​Media Release Joint Media Statement – Settlement between the State and Mr DC King
​28 August 2013
​Legal & Policy - Interpretation & Rulings - Interpretation Notes
1-20
Issue 3 of Interpretation Note 8 relating to insolvent estates of natural persons
​​​​​​27 August 2013 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment Draft Diamond Export Levy Rules and Forms – due date for comment is 10 September 2013
​​​​​27 August 2013 ​Legal & Policy – Secondary Legislation – Public Notices Appointment and Reappointment of chairpersons of the Tax Board in terms of s.111 for the hearing of tax appeals
​​​​26 August 2013 ​Legal & Policy – Preparation of Legislation – Draft documents for Public Comment Draft Rule Amendment relating to the deletion in the Schedule to the Rules of the forms used for the MIDP and insertion of the forms to be used for the quarterly accounts for the APDP – comments due by no later than 9 September 2013
​​​26 August 2013 ​Customs - State Warehouse List of un-entered goods ( 2013 - week 34)
​23 August 2013 ​Media Release ​The South African Revenue Service (SARS) recognises the significant role the clothing, textile, leather and footwear sectors play in the South African economy.
​​22 August 2013 ​Customs - State Warehouse Provisional Auction List (28 August 2013)
​22 August 2013 ​Media Release Media Statement by the Minister of Finance - Implementation of the new Customs Systems Modernisation Programme
​​22 August 2013 Legal & Policy – Preparation of Legislation – Draft Documents for Public Commentx Draft Tariff Amendment - Substitution of Note 6(ij)(ii)(aa)C in Part 3 of Schedule No. 6 to provide clarity in the interpretation regarding eligible commercial fishing permit holders – comments due by no later than 13 September 2013
​​22 August 2013 ​Legal & Policy – Interpretation & Rulings – Advance Tax Rulings (ATR) The process flow for ATR applications was updated
​22 August 2013 ​Legal & Policy – Dispute Resolution & Judgments – Tax Court 2013-2011 Tax Court Judgment in terms of section 26(1) of the Income Tax Act, 1962 relating to deeming provisions; whether proceeds from “pastoral, agricultural or farming operations” are taxable or not
​​​20 August 2013 ​Legal & Policy – Secondary Legislation – Rule Amendments 2003 Rule Amendments published in 2003 are now available for ease of reference
​​20 August 2013 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment The draft Rule Amendment proposing the substitution of form DA 185.4B1 circulated on 16 August 2013 was amended and the due date for comments is now extended to 30 August 2013
​16 August 2013 ​Legal & Policy – Secondary Legislation – Draft Documents for Public Comment Draft Rule Amendment relating to the substitution of the form DA 185.4B1 to make provision for the licensing of special manufacturing warehouses specifically for the requirements contemplated in Note 4 to Chapter 22 in Part 1 of Schedule No. 1 – due date for comments is 23 August 2013
​15 August 2013 ​Legal & Policy – Secondary Legislation – Tariff Amendments 2013 Various Tariff Amendments published for Schedules Nos. 1, 2, 3 and 6 – Note different implementation dates
​15 August 2013 ​Legal & Policy – Secondary Legislation – Rule Amendments 2013 Rule amendment in rule 19.08(d) – Deletion of definition of “maturation”
​15 August 2013 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment The pre-certification versions of the draft Customs Control Bill and the draft Customs Duty Bill were uploaded for information purposes only
​15 August 2013 ​Legal & Policy – Interpretation & Rulings – Published Binding Rulings – Binding Private Rulings – BPR 141-160 BPR 149 has been replaced to provide for textual changes and additions from the original ruling for improved clarity - refer to the first bullet point in paragraph 6
​15 August 2013 ​Legal & Policy Publications – Find a Guide Issue 9 of the Guide for Tax Rates / Duties / Levies covering 2012/13 and prior years, was added under In General
14 August 2013 ​Media Release Two Million Tax Returns submitted
​​​13 August 2013 ​Legal & Policy – Interpretation & Rulings – Interpretation Notes A summary document containing details of all the Interpretation Notes was created for ease of reference
​​13 August 2013 ​Legal & Policy – Interpretation & Rulings –Published Binding Rulings – Binding Private Rulings – BPR 141-160

​The following two Binding Private Rulings (BPRs) were issued:

​12 August 2013 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment Draft Tariff Amendments to propose that the alcoholic strength of wine is to be lowered from 6.5 per cent to 4.5 per cent by volume in order to align with the amendments to the Liquor Product Act, 1989 (Act No. 60 of 1989) - comments due by no later than 26 August 2013
​12 August 2013 ​Legal & Policy – International Treaties & Agreements – Double Taxation Agreements

 

​The Status Overview for the following type of agreements was updated:

 

​08 August 2013 ​Media Release
​07 August 2013 ​Legal & Policy – International Treaties & Agreements

​The Status Overviews for the following types of agreements have been updated:

​07 August 2013 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment Draft Tariff Amendment to change a statistical unit in Chapter 27 of Part 1 of Schedule No. 1 from kg to li – due date for comments is 20 August 2013
​06 August 2013 ​Legal & Policy – Secondary Legislation – Rule Amendments Rule Amendments made in 2004 are now available for ease of reference
​06 August 2013 ​Legal & Policy – Interpretation & Rulings – Interpretation Notes 61-80 IN 74 – Deduction and recoupment of expenditure on repairs
​02 August 2013 ​Legal & Policy – Preparation of Legislation – Draft Documents for Public Comment The draft rules in terms of section 77H and 120 of the Customs and Excise Act, 1964 has been released for comment – due date for comments is 23 August 2013
​31 July 2013 Merchandise Trade Statistics for June 2013​ The South African Revenue Service (SARS) today releases trade statistics for June 2013 that record a trade deficit of R7.71 billion.