2014 - WHAT'S NEW AT SARS

 

Date What is it? What is it about?
​30 December 2014 ​Trade Statistics Trade Statistics for November 2014
​23 December 2014 ​Changes in the changing of banking details Tax Practitioners are now able to change their clients' banking details and more changes.
​23 December 2014 ​Tax workshops for 2015 Tax workshops from January to March 2015
​23 December 2014 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court Judgments - 2016-2014

Value-Added Tax Act, 1991

Section 11(2) and (5); Whether an amount in respect of building houses ought to be zero-rated or standard-rated

​23 December 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Income Tax Act, 1962

Comments are invited by no later than 31 May 2015

​23 December 2014 ​Legal & Policy - Dispute Resolution & Judgments

Tax Administration Act, 2011

Contact details for the different regions in relation to the Institution of Legal Proceedings and the Dispute Resolution Process were amended and the content of the pages reviewed. The contact details are those of the -

  • Registrar of the Tax Court
  • Tax Board
  • Tax Court Litigation Unit and 
  • High Court Litigation Unit
​19 December 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Customs Control Act, 2014
Comments are invited by no later than 30 January 2015
​19 December 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2014

Customs & Excise Act, 1964

Note:
These will be published on Monday 22 December 2014 in the Government Gazette and will be effective only from the date of publication

​19 December 2014 ​Legal & Policy - Archive - Interpretation Notes

Income Tax Act, 1962

​19 December 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - Numbers 41-60

Income Tax Act, 1962

​19 December 2014 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court Judgments - 2016-2014

Income Tax Act, 1962

Paragraphs 2, 3(1) and 9 of the First Schedule; whether an amount should be included in the Appellant's gross income; relating to value of wine grapes harvested and being wine-in-process and how such amount ought to be computed

​18 December 2014 ​Request for Proposal (RFP)22/2014: Design and Development of Various Learning Programmes ​SLA Mentoring Programmes
​18 December 2014 ​Request for Proposal (RFP)22/2014: Design and Development of Various Learning Programmes Briefing Session Slides
​18 December 2014 ​Request for Proposal (RFP)23/2014: 2 Category B Vessels for SARS Customs Communication pack nr 1
​18 December 2014 ​Request for Proposal (RFP)23/2014: 2 Category B Vessels for SARS Customs Briefing Session Slides
​18 December 2014 ​Legal & Policy - Secondary Legislation - Regulations

Income Tax Act, 1962

​18 December 2014 ​Legal & Policy - Secondary Legislation - Other Notices

Employment Tax Incentive Act, 2013

​18 December 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments

​There are no Tariff Amendments today.
Amendments will be published tomorrow (19 December 2014) afternoon on the website as they will be officially published in the Gazette on 22 December 2014

​18 December 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft Customs Control Rules - Fourth Batch
Comments are invited by no later than 30 January 2015
​17 December 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Draft FATCA Guide

Comments are invited by no later than 27 February 2015

​15 December 2014 ​Legal & Policy - Secondary Legislation - Income Tax Notices

Income Tax Act, 1962

​12 December 2014 ​Legal & Policy - Publications - Find a Guide

In General

​12 December 2014 ​Legal & Policy - International Treaties & Agreements - Other International Agreements

Diplomatic Immunities & Privileges Act, 2001 (Act No. 37 of 2001)

​11 December 2014 ​Legal & Policy - Preparation of Legislation - Workshops-Rules to the Customs Control Act, 2014 Customs Control Act, 2014
SARS held a workshop on 11 December 2014 to discuss the comments received on the draft rules for Chapters 21-23 and Chapters 25-31 of the Customs Control Act, 2014
​11 December 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200

Income Tax Act, 1962

​10 December 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN 41-60

Income Tax Act, 1962

​10 December 2014 ​Legal & Policy - Publications - Average Exchange Rates

Income Tax Act, 1962

​8 December 2014 ​SARS Tenders

RFP 22 2014 - Design and Development of Various Learning Programmes

RFP 23 2014 - 2 Category B Vessels for SARS Customs

Closing Date: 14 January 2015, 11:00

​8 December 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Customs & Excise Act, 1964

Comments are invited to be submitted by no later than 9 January 2015

​6 December 2014 ​Updated ITR14 form A few legal changes were made to CIT to enable the disclosure of additional information on the ITR14 form
​6 December 2014 ​New Mitchells Plain SARS Branch ​A new SARS Branch is opening in Mitchells Plain, Cape Town
​5 December 2014 ​Legal & Policy - Secondary Legislation - Proclamations

Tax Administration Act, 2011

​4 December 2014 ​Media Release Preliminary Outcome of the 2014 Tax Season
​2 December 2014 ​Media Release Resignation of SARS COO
​28 November 2014 ​Trade Statistics Trade Statistics for October 2014
​28 November 2014 ​Legal & Policy - International Treaties & Agreements

Exchange of Information Agreements (TIEAs)

​27 November 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments - 2014

Customs & Excise Act, 1964

Annual phase-downs in terms of the EFTA Trade Agreement, as well as technical amendments in Schedules Nos. 1, 2, 3 and 4, and an amendment to reduce the general rate of duty on paper and paperboard (ITAC Report 151)

​27 November 2014 ​Legal & Policy - Preparation of Legislation - Workshops-Rules to the Customs Control Act, 2014 Customs Control Act, 2014
SARS invites you to a workshop scheduled for 11 December 2014 to discuss the comments received on the draft rules for Chapters 21 and 23, and Chapters 25-31 of the Customs Control Act, 2014

Only two representatives per company can be accommodated, so please RSVP by 5 December 2014

​27 November 2014 ​Legal & Policy - Preparation of Legislation - Workshops-Rules to the Customs Control Act, 2014

Customs Control Act, 2014

SARS held a workshop on 26 November 2014 to discuss the comments received on the draft rules for Chapters 11-20 and Chapter 24 of the Customs Control Act, 2014

​26 November 2014 ​Legal & Policy - Preparation of Legislation - Workshops-Rules to the Customs Control Act, 2014

Customs Control and Duty Acts, 2014

SARS held a meeting with Trade on 24 November 2014 on the implementation of the new Customs legislation and the impact on the Modernisation Programme

​25 November 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Income Tax Act, 1962

Comments are invited to be submitted by no later than 30 January 2015

​24 November 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2014

Customs & Excise Act, 1964

​21 November 2014 ​eFiling eFiling credit push has been extended to HSBC Bank
​21 November 2014 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court - 2016-2014

Value-Added Tax Act, 1991

Income Tax Act, 1962; Tax Administration Act, 2011

​20 November 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN1-20

Tax Administration Act, 2011

​20 November 2014 ​Legal & Policy - Dispute Resolution & Judgments - Supreme Court of Appeal - SCA 2016-2014

Income Tax Act, 1962

Share option schemes under s.8A(1)(a); Employees' option to purchase shares to be exercised within 21 days; date of exercise of option; contracts conditional or simulated transactions 

​20 November 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Income Tax Act, 1962

Comments are invited to be submitted by no later than 27 February 2015

​18 November 2014 ​e@syFile™ Employer Is your e@syFile™ Employer getting stuck on the "processing" message after start-up or logging in?
18 November 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Customs & Excise Act, 1964

Comments are invited to be submitted by no later than 2 December 2014

​14 November 2014 ​Legal & Policy - Publications - Find a Guide

Income Tax Act, 1962

14 November 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Customs & Excise Act, 1964

Comments are invited to be submitted by no later than 28 November 2014

​14 November 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Customs & Excise Act, 1964

Comments are invited to be submitted by no later than 28 November 2014

​14 November 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding General Rulings - BGR21-40

Income Tax Act, 1962

​13 November 2014 ​Legal & Policy - Publications - Find a Guide

Income Tax Act, 1962

​13 November 2014 ​e@syFile™ Employer The latest version of e@syFile™ Employer is now available for downloading.
​11 November 2014 ​Legal & Policy - Preparation of Legislation - Bills

2014 Bills

​11 November 2014 ​SARS Tender

RFP 21 2014 - Refurbishment of Block C Le Hae La SARS

Closing Date: 24 November 2014, 11:00

​11 November 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Customs & Excise Act, 1964

Comments may be submitted by no later than 28 November 2014

​11 November 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200 ​​Income Tax Act, 1962
​10 November 2014 ​Legal & Policy - Preparation of Legislation - Workshops

Customs Control Act, 2014

Date of workshop is 26 November 2014; RSVP by 24 November 2014

​10 November 2014 ​eFiling Transferring taxpayers on eFiling
​6 November 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200

Income Tax Act, 1962

5 November 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - INs 61-80

Income Tax Act, 1962

​4 November 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

2015 Budget Review - Invitation - Technical Taxation Proposals (Annexure C)

National Treasury invites all taxpayers, tax practitioners and members of the public to submit their suggestions for technical taxation proposals for possible inclusion in Annexure C of the 2015 Budget Review by no later than 25 November 2014

​4 November 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200

Income Tax Act, 1962

​4 November 2014 ​Media Release SARS and National Treasury released the Tax Statistics for 2014
​3 November 2014 ​Single Registration ​Merging all types of taxes
​3 November 2014 ​Excise ​Excise Modernisation Phase 3 roll-out
​3 November 2014 ​SARS Contact Centre Calls to Customs Offices in KwaZulu-Natal and Free State region
​31 October 2014  ​Media Release ​Over 41kg rhino horn seized at OR Tambo International
​31 October 2014 ​Legal & Policy - Publications - Find a Guide

Tax Administration Act, 2011

31 October 2014 Trade Statistics Trade Statistics for September 2014
​30 October 2014 ​Legal & Policy - Preparation of Legislation - Bills ​Note that all three Bills were replaced with the latest versions provided by National Treasury due to implementation dates that might have changed
30 October 2014 ​Legal & Policy - Preparation of Legislation - Explanatory Memoranda

Explanatory Memoranda on 2014 Bills

​28 October 2014 ​Legal & Policy - Publications - Find a Guide

Tax Administration Act, 2011

27 October 2014 ​Legal & Policy - Secondary Legislation - Income Tax Notices

Income Tax Act, 1962

​27 October 2014 ​Legal & Policy - International Treaties & Agreements

One-Stop-Border-Posts Agreements (OSBPs)

Annexes I, II and III of the Mozambique OSBP were ratified in South Africa and Mozambique

​27 October 2014 ​Legal & Policy - International Treaties & Agreements

MAAs on Value-Added Tax

Swaziland and Lesotho VAT MAAs were ratified in South Africa

​27 October 2014 ​Legal & Policy - International Treaties & Agreements

Exchange of Information Agreements

Cook Islands, Barbados, Monaco, Argentina, Liechtenstein, Belize TIEAs; ATAF and SADC Multilateral Agreements and FATCA were ratified in South Africa - Texts of these agreements will be made available after publication in the Government Gazette.

​27 October 2014 ​Legal & Policy - International Treaties & Agreements

Double-Taxation Agreements and Protocols

India Protocol and Turkey Protocol were ratified in South Africa - Text of these protocols will be made available after publication in the Government Gazette; Hong Kong DTA was signed

​27 October 2014 ​2015 Employer Interim Reconciliation ​The Employer Interim Reconciliation deadline 31 October 2014 is fast approaching. Make sure your interim reconciliation documents are sent.
​27 October 2014 ​Mobile Tax Units ​The areas where the Mobile Tax Units will be for November 2014 is now available
​24 October 2014 ​Excise Excise Modernisation Phase 3 roll-out
​24 October 2014 ​Legal & Policy - Dispute Resolution & Judgments - Supreme Court of Appeal Judgments - SCA 2016-2014

Constitution, 1996 and Criminal Procedure Act, 1977

Plea in terms of s.106(1)(h) of Criminal Procedure Act, 1977 relating to title of prosecutor. Removal of prosecutor - apprehension of bias not founded; roles of prosecutor and magistrate cannot be equated; not axiomatic that perception of bias held against prosecutor will lead to unfair trial, etc.

​22 October 2014 ​Legal & Policy - Preparation of Legislation - Bills

Bills introduced in the National Assembly by Minister Nene

  • Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2014 [B12-2014]
  • Taxation Laws Amendment Bill, 2014 [B13-2014]
  • Tax Administration Laws Amendment Bill, 2014 [B14-2014]
​20 October 2014 ​e@syFile™ Employer ​e@syFile™ Employer help in the SARS branches
​17 October 2014 ​Legal & Policy - Secondary Legislation - Other Notices

​Rules of the National Assembly

​17 October 2014 ​Legal & Policy - Publications - Find a Guide

Income Tax Act, 1962

​17 October 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Revised Draft Bills, Response Document and Draft Regulations

National Treasury released a Media Statement regarding and the Revised Draft Taxation Laws Amendment Bill, 2014, the Revised Draft Tax Administration Laws Amendment Bill, 2014, the Response Document presented to the SCoF and two Draft Regulations - for information only

​16 October 2014 ​Media Release 200kg Crystal Meth seized at OR Tambo International
​13 October 2014 ​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments: 2016-2014

​Tax Administration Act, 2011

Whether a preservation order is required to secure collection of tax within meaning of section 163(3)

​13 October 2014 SARS Tender

RFP 20 2014 - Provision of Accommodation for the Office of the Tax Ombud

Closing Date: 11 November 2014, 11:00

​13 October 2014 ​Modernised 3rd party data Platform ​IT3(b), IT3(c), IT3(e) - A New Source Code has been included
​10 October 2014 ​Legal & Policy - Secondary Legislation - Income Tax Notices

Income Tax Act, 1962

​10 October 2014 ​SARS Tender

​RFP 38 2013 - Provision of Technical Security Support Service

Closing Date: 11 November 2014, 11:00

​10 October 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2014 Customs and Excise Act, 1964
​9 October 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2014

Customs and Excise Act, 1964

​9 October 2014 ​Legal & Policy - International Treaties & Agreements

Customs MAAs

​6 October 2014 ​SARS Tender

RFP 16 2014 - Provision of Medical Surveillance and Immunisations Service

Closing Date: 5 November 2014, 11:00

​6 October 2014 ​Employment Tax Incentive (ETI) Employment Tax Incentive (ETI) Refund Process
​6 October 2014 Trusts ​New Income Tax Return for Trust Now Available
​3 October 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Customs Control Act, 2014
• Third Batch - Draft Customs Control Rules under Chapters 21, 23 and 25 to 31
Comments are to be submitted by no later than 14 November 2014
​3 October 2014 ​Legal & Policy – Secondary Legislation – Tariff Amendments - 2014

Customs & Excise Act, 1964

​3 October 2014 ​Legal & Policy – Secondary Legislation – Tariff Amendments - 2014

Customs & Excise Act, 1964

​1 October 2014 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court Judgments: 2016-2014

Value-Added Tax, 1991

​1 October 2014 ​Free Tax Workshops ​The free tax workshop schedules for October - December 2014 is available
​1 October 2014 ​Mobile Tax Units ​The areas where the Mobile Tax Units will be for October 2014 in now available
​1 October 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 161-180

​Income Tax Act, 1962

​30 September 2014 ​Legal & Policy - International Treaties & Agreements

Double Taxation Agreements & Protocols

Exchange of Information Agreements

MAAs on Value-Added Tax

​30 September 2014 ​Trade Statistics Trade Statistics for August 2014
​26 September 2014 ​Trust SARS is improving the Income Tax Return for Trusts. The new form (ITR12T) will be available in October 2014.
​26 September 2014 ​Legal & Policy - Secondary Legislation - Other Notices

​Use of Official Languages Act, 2012

This draft policy is circulated for a period of 30 days and comments are therefore invited to be submitted within 30 days from today - thus by no later than 27 October 2014

​26 September 2014 ​eFiling Credit Push eFiling Credit Push option has been extended to Bidvest Bank 
​25 September 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments - 2014

​Customs & Excise Act, 1964

​25 September 2014 ​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments - 2016-2014

​Customs & Excise Act, 1964

Section 47(9)(a); whether tariff determination on coconut milk, coconut cream etc was correct to be under TH2106.90.90 or whether it should have been under TH 2008.19

​25 September 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment ​​Customs & Excise Act, 1964
Note:
The draft Notice on Part 1 of Schedule No. 1 (Technical) was amended to provide for additional 8-digit tariff subheadings for Wagyu beef in Chapter 2.
The Explanatory Memorandum was amended accordingly.
The due date for comment is extended to 15 October 2014
​23 September 2014 Announcement New Commissioner of SARS appointed
​23 September 2014 ​e@syFile™ Employer ​Anti-Virus and e@syFile™ Employer
​23 September 2014 ​Legal & Policy - Publications - Interest Rates Tables

​Income Tax Act, 1962; Public Finance Management Act, 1999

​22 September 2014 ​Legal & Policy - Archive

​Practice Notes

​22 September 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes 61-80

​Income Tax Act, 1962

​22 September 2014 ​Legal & Policy - Archive

​Interpretation Notes

​18 September 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Income Tax Act, 1962

Comments are due by no later than 17 October 2014

​18 September 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Income Tax Act, 1962

Comments are due by no later than 14 November 2014

​17 September 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment ​Customs & Excise Act, 1964
Note: 
Three documents have been replaced and a new one for anti-dumping on plastic items under Chapter 39 was added. Kindly refer to the Explanatory Memorandum.
Comments are due by no later than 8 October 2014
​17 September 2014 ​eFiling Credit Push eFiling Credit Push option extended
​15 September 2014 ​Media Release ​SARS Enforcement and Customs Operations for August 2014
​10 September 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Customs & Excise Act, 1964

Comments are due by no later than 8 October 2014

​10 September 2014 ​Legal & Policy - Publications - Average Exchange Rates

​Income Tax Act, 1962

The next update can be expected in December 2014

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

​Income Tax Act, 1962

Section 26(1); Paragraph 14 of the First Schedule; whether appellant was conducting farming operations; whether the income received by the appellant is sufficiently closely connected to the farming operations; CGT treatment to be determined by Tax Court

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

​Income Tax Act, 1962

Paragraph 20(2) of the Eighth Schedule; whether profit on sale of shares were revenue or capital; purchase and resale of goods; treatment of other expenditure such as equity kicker and indemnity payment

​9 September 2014 ​​Legal & Policy ​- Dispute Resolution & Judgments - Tax Court Judgments: 2016-2014 

​Income Tax Act, 1962

Seventh Schedule - Whether employees elected benefit of company motor vehicle as part of their remuneration package 

​4 September 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2014

​Customs & Excise Act, 1964

​3 September 2014 ​Media Release ​Appointment of an external Committee of Investigation
​3 September 2014 ​Legal & Policy - Publications - Find a Guide

​Income Tax Act, 1962

​2 September 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding General Rulings BGR21-40

​Income Tax Act, 1962

​1 September 2014 ​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments - 2016-2014

​Tax Administration Act, 2011

​1 September 2014 ​Employer Interim Reconciliation The 2015 Employer Interim Reconciliation starts today!
​1 September 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Class Rulings BCR21-40

​Income Tax Act, 1962

​29 August 2014 ​​​Trade Statistics ​​Trade Statistics for July 2014
​27 August 2014 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court Judgments - 2016-2014

​Value-Added Tax Act, 1991; Income Tax Act, 1962

​25 August 2014 ​Legal & Policy - Secondary Legislation - Public Notices

​Tax Administration Act, 2011

​22 August 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments ​Customs & Excise Act, 1964
Amendment in Part 1 of Schedule No. 1, by the substitution of tariff subheading 7212.30 to increase the rate of Customs duty on wire of iron or non-alloy steel, plated or clad with other base metals from free of duty to 10% as recommended in ITAC Report No. 477.
​22 August 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments ​Customs & Excise Act, 1964
 Amendment in Part 1 of Schedule No. 1, by the substitution of tariff subheading 3207.20 and the insertion of tariff subheadings 3207.20.10 and 3207.20.20 to increase the rate of Customs duty on vitrifiable enamels and similar preparations from free of duty to 5% as recommended in ITAC Report No. 478.
​18 August 2014 ​Legal & Policy - Free work sessions ​Free workshop sessions on the Rules to the Customs Control Act, 2014
​15 August 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 161-180

​Income Tax Act, 1962

​14 August 2014 ​Legal & Policy - Customs & Excise Act, 1964 The comment time for the draft Tariff Amendment Notices on plastic bags circulated on 11 August 2014, has been extended from 25 August to 12 September 2014.
​14 August 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 161-180

​Income Tax Act, 1962

12 August 2014 ​Legal & Policy - Primary Legislation

A new feature on Access to Information under the Promotion of Access to Information Act, 2000 now contains a description of the process on how to request information, who to contact and an updated version of the Manual on the Promotion of Access to Information Act, 2000

​12 August 2014 ​Legal & Policy - Publications - Find a Guide

​Promotion of Access to Information Act, 2000

​11 August 2014 ​Legal & Policy - Secondary Legislation - Rule Amendments

​Customs & Excise Act, 1964

​11 August 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Customs & Excise Act, 1964

Comments are invited to be sent by no later than 25 August 2014

​11 August 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN 21-40

​Value-Added Tax Act, 1991

The replacement was to correct paragraph numbering and to add a reference for clarity purposes only

​8 August 2014 ​Legal & Policy - Secondary Legislation - Rule Amendments 2014

​Customs & Excise Act, 1964

​7 August 2014 ​Legal & Policy - Voluntary Disclosure Programme (VDP) ​Tax Administration Act, 2011
​7 August 2014 ​Legal & Policy - Voluntary Disclosure Programme (VDP)

​Tax Administration Act, 2011

​4 August 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Customs Control Act, 2014

Comments are to be submitted by no later than 26 September 2014

​1 August 2014 ​Legal & Policy - Secondary Legislation - Rule Amendments

​Customs & Excise Act, 1964

​31 July 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 161-180 ​Income Tax Act, 1962
​31 July 2014 ​​Trade Statistics Trade Statistics for June 2014
​31 July 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 161-180 ​Income Tax Act, 1962 
​30 July 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 161-180

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

​29 July 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - INs 61-80

​Income Tax Act, 1962

​29 July 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 161-180

​Income Tax Act, 1962

​24 July 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2014

​Customs & Excise Act, 1964

​24 July 2014 ​Legal & Policy Archive - Customs Bills History A new page featuring the Customs Bills History since the first release of drafts for comment in 2009 until final publication in the Government Gazette
​24 July 2014 ​Legal & Policy - Primary Legislation - Acts Administered by the Commissioner

The following Acts were published in the Government Gazette on 23 July 2014

  • Customs Control Act, 2014 (Act No. 31 of 2014) in GG 37862
  • Customs & Excise Amendment Act, 2014 (Act No. 32 of 2014) in GG 37863

Both these Acts will come into operation on a later date

​22 July 2014 ​Legal & Policy Archive - Interpretation Notes Issue 3 of IN 33 and Issue 2 of IN 51 were archived
​22 July 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes Summary of all Interpretation Notes - updated with latest changes
​22 July 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN 41-60

​Income Tax Act, 1962

​22 July 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN 21-40

​Income Tax Act, 1962

​21 July 2014 ​Legal & Policy - Secondary Legislation - Rule Amendments

​Customs & Excise Act, 1964

​17 July 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Draft Bills

Note that Draft Regulations and a Draft Notice are included in the batch for comment - due by no later than 17 August 2014

17 July 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments

​Customs & Excise Act, 1964

​11 July 2014 ​​Legal & Policy - Secondary Legislation - Public Notices

​Tax Administration Act, 2011

​11 July 2014 ​Legal & Policy - Secondary Legislation - Rule Amendments

​Customs & Excise Act, 1964

​10 July 2014 ​Legal & Policy - Primary Legislation - Acts Administered by the Commissioner

This Act will only come into operation on a later date (refer to section 229)

​4 July 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2014

​Customs & Excise Act, 1964

Notice and Gazette numbers confirmed for the provisional payment instituted on alleged dumping of frozen bone-in portions of fowls of the species gallus domesticus, classifiable in tariff subheading 0207.14.90, originating in or imported from Germany, the Netherlands and the United Kingdom

​3 July 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2014

​Customs & Excise Act, 1964

Tariff Amendment Notices in relation to -

  • a reduction in the alcoholic strength for wine from 6,5% to 4,5% by volume;
  • a reduction in the minimum power rating on electronic ballasts for the manufacture of compact fluorescent lamps from 8W to 5W;
  • a provisional payment on alleged dumping of frozen bone-in portions of fowls of the species gallus domesticus, classifiable in tariff subheading 0207.14.90, originating in or imported from Germany, the Netherlands and the United Kingdom
​2 July 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings BPR161-180

​Income Tax Act, 1962

​1 July 2014 ​Media Release ​Launch of 2014 Tax Season
​1 July 2014 ​Tax Season 2014 ​Tax Season 2014 starts today, 1 July!
​30 June 2014 ​SARS eFiling The eFiling Inbox
​30 June 2014 ​Trade Statistics ​Trade Statistics for May 2014
​27 June 2014 ​Legal & Policy - Secondary Legislation - Public Notices

​Tax Administration Act, 2011

Public Notices 508 and 509 in terms of sections 26, 29 and 30

These Notices prescribe the returns to be submitted by third parties, the dates therefore, the duty to keep the records, books of account or documents and the form in which those should be kept. Also refer to Automatic Exchange of Information.

​27 June 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments - 2014

​Customs & Excise Act, 1964

​27 June 2014 ​Legal & Policy - Primary Legislation - Schedules to the Customs & Excise Act, 1964

​Customs & Excise Act, 1964

This Notice was added for ease of reference to the Index to the Schedules, as it relates to the index for Schedule No. 6 and the General Notes and Notes to Schedule No. 6

​25 June 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 161-180

​Income Tax Act, 1962

​25 June 2014 ​Legal & Policy - Secondary Legislation - Income Tax Notices

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

​24 June 2014 ​SARS Scam SARS eFiling Alert
​20 June 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Customs & Excise Act, 1964

Comments are invited to be submitted by no later than 11 July 2014

​19 June 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments - 2000

​Customs & Excise Act, 1964

The Tariff Amendment Notices for 2000 are now available for ease of reference

​18 June 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments - 2014

​Customs & Excise Act, 1964

​18 June 2014 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements ​The page on Exchange of Information Agreements has been restructured to accommodate the USA/FATCA Intergovernmental Agreement and distinguish between the different categories of exchange of information agreements
​17 June 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Comments are invited to be submitted by no later than 29 July 2014

​13 June 2014 Media Release​ ​SARS Enforcement and Customs Operations for May 2014
13 June 2014 ​Legal & Policy Publications - Average Exchange Rates

​Income Tax Act, 1962

Tables A and B of the Average Exchange Rates were updated - next update can be expected in September 2014

​13 June 2014 ​SARS Tender

RFP07-2014 - Microsoft Licensing Solution Provider (LSP)

Closing Date: 11 July 2014 (11am)

​13 June 2014 ​Legal & Policy - Dispute Resolution & Judgments - Supreme Court of Appeal - SCA 2016-2014

​Income Tax Act, 1962; Value-Added Tax Act, 1991

Revenue; assessment to additional income tax and VAT; appeal against dismissal of objection by taxpayer; onus of proof; evidence; sufficiency of to discharge onus

​11 June 2014 ​SARS Tender

RFP37-2013 - New updated information to be downloaded

Closing Date: 20 June 2014 (11am)

​11 June 2014 ​SARS Tender RFP10-2014 - Appointment of Civil Engineering company to carry out earthworks construction
Closing Date: 27 June 2014 (11am)
​11 June 2014 ​e@syFile™ Employer ​Latest version of e@syFile™ Employer now available.
​10 June 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comments

​Tax Administration Act, 2011

Due date for comments is by no later than 23 June 2014

​10 June 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comments

​Publications by National Treasury for information purposes and for public comment have been added and include-

Note that the due date for comments for the First Batch of the Draft 2014 Taxation Laws Amendment Bill and relevant documents is 23 June 2014

​10 June 2014 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements

The USA and RSA intergovernmental agreement on the automatic exchange of financial account information was signed in Pretoria on 9 June 2014

​9 June 2014 ​SARS Tender

RFP26-2013 - Provision of Contact Centre Customer Service and Debt Management Training Programmes for SARS

Closing Date: 8 July 2014 (11am)

​9 June 2014 ​Media Release ​United States and South Africa Sign an Intergovernmental Agreement to Share Tax Information
​9 June 2014 ​Legal & Policy - Secondary Legislation - Rule Amendments

​Customs & Excise Act, 1964

These have been added for ease of information and must be read subject to the Rule Amendments Notices published in the Government Gazette

​9 June 2014 ​Legal & Policy - Interpretation & Rulings -  Published Binding Rulings - Binding Private Rulings (BPR) - BPR 161-180

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

​4 June 2014 ​SARS Scam eFiling Update and Process
​3 June 2014 ​Legal & Policy - Secondary Legislation - Proclamations

Proclamations 27 and 28 of 2014 were published on 29 April 2014, determining the commencement date for the following two Acts of Parliament:

The commencement dates for both these Acts were determined for 1 May 2014

​3 June 2014 ​SARS Payment Rules New Cheque Payment Rules have been set, effective 30 May 2014
​2 June 2014 ​Legal & Policy - Secondary Legislation - Income Tax Notices

​Income Tax Act, 1962

Approval of applications received for the Section 12I Tax Allowance Programme - Pharmacare Ltd and Unilever South Africa (Pty) Ltd

​30 May 2014 ​Legal & Policy - Secondary Legislation - Public Notices

​Tax Administration Act, 2011

Note limitation of amounts paid by cheque to R50 000 per cheque with immediate effect

​30 May 2014 ​Trade Statistics Trade Statistics for April 2014
30 May 2014 ​Legal & Policy - International Treaties & Agreements - Exchange of Information

Status Overviews updated on the Summaries of-

  • Tax Information Exchange Agreements (Bilateral)
  • Multilateral Mutual Administrative Assistance Conventions/Agreements
​30 May 2014 ​Legal & Policy - International Treaties & Agreements - Air & Sea Agreements Status Overview on all International Air & Sea Agreements updated 
​30 May 2014 ​Employer Annual Reconciliation Employer Tax Season closed 30 May 2014
​30 May 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 161-180

​Income Tax Act, 1962

​29 May 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments - 2014

​Customs & Excise Act, 1964

​29 May 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment ​Value-Added Tax Act, 1991

Note that the time for comments is extended to 13 June 2014

​28 May 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Tax Administration Act, 2011

 

Note that the time for comments is extended to 6 June 2014

​27 May 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Tax Administration Act, 2011

Comments are to be submitted by no later than Friday 30 May 2014

​26 May 2014 ​Media Release Compromise agreement with Mr JS Malema
​26 May 2014 ​Legal & Policy - Dispute Resolution & Judgments - Supreme Court of Appeal (SCA) - 2016-2014

​Customs & Excise Act, 1964

Import duty; approach to tariff classification; prior decisions revisited and and applied; plastic interlocking tiles for protection of turf surfaces in stadia not a floor covering contemplated in specific tariff heading; novelty of article not a consideration in interpretation exercise

​26 May 2014 ​New Payment Advice Notice
A new remittance advice, called a Payment Advice Notice (PAN), has been made available to taxpayers who wish to make payments at banks or a via a bank internet transfer.
​22 May 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments - 2014

​Customs & Excise Act, 1964

​21 May 2014 ​Tender

RFP 37-2013: Provision of physical security, guarding, armed response and alarm monitoring services

Closing Date: 20 June 2014 11:00

​20 May 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - BCR41-60 ​Income Tax Act, 1962 and Securities Transfer Tax Act, 2007

This BCR 044 was replaced to provide for textual changes and additions to the original ruling for improved clarity - refer to paragraph 5 and the third bullet point in paragraph 7

​19 May 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Value-Added Tax Act, 1991

Comments to be submitted by no later than 30 June 2014

Note that the draft Regulations document was replaced to incorporate a second draft regulation. The draft regulations are in terms of section 23(3)(d)(ii) and section 23(3)(d)

​16 May 2014 ​Legal & Policy - Secondary Legislation - Other Notices

​Skills Development Levies Act, 1999 and Unemployment Insurance Contributions Act, 2002

​16 May 2014 ​Legal & Policy - Secondary Legislation - Income Tax Notices

​Income Tax Act, 1962

​15 May 2014 ​Legal & Policy - Secondary Legislation - Rule Amendments

​Customs & Excise Act, 1964

​15 May 2014 ​Legal & Policy - Secondary Legislation - Other Notices

​Taxation Laws Amendment Act, 2009

National Treasury published a General Notice on 13 May 2014 on the -

​14 May 2014 ​Legal & Policy - Voluntary Disclosure Programme (VDP) An update on the processing of VDP cases
​13 May 2014 ​Legal & Policy - Archive - General Notes General Notes withdrawn in 2012 were added to the Archive
​13 May 2014 ​SARS Scam ​Payment Error
​12 May 2014 ​Updated EMP201 ​The EMP201 has been updated to include the Employment Tax Incentive (ETI) section.
​12 May 2014 ​Tender RFP34-2013: Sourcing of alternative warehouse space and the turnkey fit-out of the space for SARS in Tshwane
​12 May 2014 ​Legal & Policy - Archive - Interpretation Notes

​Value-Added Tax Act, 1991

​12 May 2014 ​Single Registration The way you register for tax & customs and update your existing details has changed from 12 May 2014
​9 May 2014 ​Tender RFP02-2014: Supply, delivery and installation of office furniture for the new Mitchell’s Plain Office
​9 May 2014 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court Judgments 2013-2011

​Income Tax Act, 1962

Interpretation of SCA Judgment - s.11(bA)

​9 May 2014 ​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments 2016-2014

​Customs and Excise Act, 1964

Whether rebate item 624.50 and section 76(2)(d) finds application in the event of ethanol lost due to theft

​9 May 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR161-180

​Income Tax Act, 1962

​8 May 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2014

​Customs and Excise Act, 1964

​6 May 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​National Treasury issued a Media Release and Discussion Paper on 5 May 2014 - A Review of the Taxation of Alcoholic Beverages in South Africa - Comments are due by no later than 30 June 2014

​5 May 2014 Legal & Policy - Publications​ - Find a Guide

​Value-Added Tax Act, 1991

​5 May 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Value-Added Tax Act, 1991

Comments are due by no later than 30 June 2014

​5 May 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN21-40

​Value-Added Tax Act, 1991

The supply of movable goods as contemplated in section 11(1)(a)(i) read with paragraph (a) of the definition of "exported" in section 1 and the corresponding documentary proof

​5 May 2014 ​Legal & Policy - Preparation of Legislation - Bills

​The Bills accepted by the National Council of Provinces (NCoP) on 19 March 2014 -

  • Customs and Excise Amendment Bill, 2013 [B44B-2013]
  • Customs Control Bill, 2013 [B45B-2013]

These Bills still have to be assented to by the President before they can become Acts of Parliament

​5 May 2014 ​Legal & Policy - Secondary Legislation - Rule Amendments 2014

​Customs and Excise Act, 1964

​5 May 2014 ​Legal & Policy - Secondary Legislation - Regulations

​Value-Added Tax Act, 1991

Regulations under section 74(1) read with paragraph (d) of the definition of "exported" in section 1(1) of the Value-Added Tax Act, 1991

​2 May 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - BCR41-60

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

​30 April 2014 ​Trade Statistics ​The South African Revenue Service (SARS) today releases trade statistics that include trade data with Botswana, Lesotho, Namibia and Swaziland (BLNS) for March 2014 that recorded a trade deficit of R11.39 billion.
​29 April 2014 ​EFiling Alert ​SARS has been made aware of a security flaw in IE. Pending a fix being deployed by Microsoft it is recommended that users access the Sars eFiling service via other browsers.
​29 April 2014 Dividends Tax and IT3 changes​ Changes came into effect on 26 April 2014 that will enhance Dividends Tax and Third Party Data submissions
​23 April 2014 ​SARS Scam ​Tax Clearance Certificate (TCC)
​17 April 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment ​Customs & Excise Act, 1964
The comment period for the draft rules circulated on 31 March 2014 has been extended.
Comments are now due by no later than 25 April 2014
​17 April 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings (BPRs) 161-180

​Income Tax Act, 1962

​17 April 2014 ​Legal & Policy - Secondary Legislation - VAT Notices

​Value-Added Tax Act, 1991

​17 April 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2014

​Customs and Excise Act, 1964

​14 April 2014 ​Media Release SARS Enforcement and Customs Operations for March 2014
​11 April 2014 ​Legal & Policy - Dispute Resolution & Judgments - High Court 2016-2014

​Companies Act, 2008; Tax Administration Act, 2011; PAJA, 2000

Business rescue proceedings; issuing of a tax clearance certificate; struck off court roll

​11 April 2014 ​Legal & Policy - Dispute Resolution & Judgments - High Court 2016-2014

​Income Tax Act, 1962

Section 81 read with section 107A; applicant to first exhaust internal remedies before approaching High Court

​10 April 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2014

​Customs & Excise Act, 1964

​9 April 2014 ​Legal & Policy - Dispute Resolution & Judgments - High Court 2016-2014

​Tax Administration Act, 1962

Case heard in camera; Application to retain legal privilege for invoices sought for audit purposes; fee notes; section 46

​7 April 2014 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court 2016-2014

​Income Tax Act, 1962

CGT; realisation of capital gain on disposal of shares or capital loss; paragraphs 25(1), 26(1), 26(3) and 29(7) of the Eighth Schedule

​7 April 2014 ​Bids received for tenders

​​Bids received for following tenders published:

  • RFP 14-2013 - Provision of an Online 360 Degree Evaluation of Leadership Effectiveness and Related Service
  • RFP 19-2013 - Towing and Transportation of confiscated vehicles and or transportation of confiscated goods
​7 April 2014 ​Media Release Minister Gordhan Officially Launches Tax Ombud’s Office
​4 April 2014 ​Media Release Specifications for the reporting of information under FATCA, AEOI and domestic law
​2 April 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2014

​Customs and Excise Act, 1964

​2 April 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings (BPR) 161-180 ​Income Tax Act, 1962
​1 April 2014 SARS ​Scam ​Tax Refund Processed
​1 April 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings (BPR) 161-180

​Income Tax Act, 1962

​1 April 2014 ​Employer Annual Reconciliation

​It's time to submit your Employer Annual Reconciliation for the period 1 March 2013 to

28 February 2014

​31 March 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Income Tax Act, 1962

Comments are invited to be submitted by no later than 13 June 2014

​31 March 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Value-Added Tax Act, 1991

Comments are invited to be submitted by no later than 31 May 2014

31 March 2014 ​Legal & Policy - Secondary Legislation - Public Notices

​Tax Administration Act, 2011

​31 March 2014 ​Legal & Policy - Secondary Legislation - Income Tax Notices

​Income Tax Act, 1962

The date these came into operation is indicated as 1 March 2014

​31 March 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Customs & Excise Act, 1964

Comments are invited to be submitted by no later than 15 April 2014

​31 March 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes Numbers IN 41-60

​Value-Added Tax Act, 1991

The previous issues of these Interpretation Notes were added to the Interpretation Note Archive

​31 March 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding General Rulings (BGR) 1-20

​Value-Added Tax Act, 1991

​31 March 2014 ​Trade Statistics ​Trade Statistics for February 2014
​31 March 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Value-Added Tax Act, 1991

Comments on both these drafts are invited to be submitted by no later than 31 May 2014

​31 March 2014 ​Legal & Policy - Secondary Legislation - Regulations

​Value-Added Tax Act, 1991

National Treasury published the final "Electronic Services Regulations" in terms of the definition of "electronic services" in section 1 on Friday 28 March 2014, with implementation from 1 June 2014. (Their Press Release issued in this regard has been added for ease of reference)

​31 March 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Value-Added Tax Act, 1991

Comments are invited to be submitted by no later than 15 April 2014

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

​Income Tax Act, 1962

Revised assessment; payments as part of attempted financial rescue offer not deductible; disposal of rights to a mineral tailings dump by appellant resulted in a capital gain; travel expenditure partially deductible; disposal of an asset to a joint venture resulted in a capital gain; partial remission of additional tax granted

​27 March 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2014

​Customs & Excise Act, 1964

Amendments to Part 5A and 5B of Schedule No. 1 and Part 3 of Schedule No. 6 in relation to the diesel concessions and increases in petrol, diesel and Road Accident Fund levy, as announced by the Minister in his 2014 Budget Review - effective from 2 April 2014

​27 March 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Value-Added Tax Act, 1991

Look under the due date for comments - 31 May 2014

  • Draft Interpretation Note on the Master Currency case and zero-rating of supplies made by non-residents
  • Draft Interpretation Note on the VAT treatment of supply of transport services and ancillary transport services
  • Draft BGR on VAT treatment of supply and importation of herbs

Comments are invited to be submitted by no later than 31 May 2014

​27 March 2014 ​Legal & Policy Publications - Find a Guide

​Look under In General

​26 March 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Tax Administration Act, 2011

Comments are invited to be submitted by no later than 10 April 2014

​26 March 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings

​Value-Added Tax Act, 1991

Binding General Rulings (BGR) 1-20

  • BGR 13 (Issue 2) - Calculation of VAT for certain betting transactions
​26 March 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings 

​Income Tax Act, 1962

Binding General Rulings (BGR) 21-40

  • BGR 22 - Subsistence Allowance - amounts deemed to be expended for business purposes
  • BGR 23 - Travel Allowance - fuel cost to employee who receives a petrol or garage card
​25 March 2014 ​Bids received for tender ​Bids received for tender for RFP 24-2013 - Short Term Insurance Brokerage Services was published.
​25 March 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Value-Added Tax Act, 1991

Comments are invited to be submitted by no later than 31 May 2014

​25 March 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Value-Added Tax Act, 1991

Comments are invited to be submitted by no later than 31 May 2014

​24 March 2014 ​Legal & Policy Publications - Find a Guide

​Income Tax Act, 1962

​24 March 2014 ​Legal & Policy - Dispute Resolution & Judgments - Institution of Legal Proceedings

​Tax Administration Act, 1964

​20 March 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2001

​Customs & Excise Act, 1964

​19 March 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Value-Added Tax Act, 1991

Comments are due by no later than 15 May 2014

​18 March 2014 ​Legal & Policy - Dispute Resolution & Judgments

New page on the Institution of Legal Proceedings

Read all about the different requirements in terms of the Customs and Excise Act, 1964 and the Tax Administration Act, 2011. Contact details are provided too.

​18 March 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 161-180

​Income Tax Act, 1962

​17 March 2014 ​e@syFile™ Employer The lates version of e@syFile™ Employer is available.
​17 March 2014 ​Customs Deferment payment at the end of the financial year
​14 March 2014 ​BCOCC - Flood Alert

​Due to flooding the border posts at both Grobler's Bridge and Stockpoort are closed. Up to date flood information can be obtained from :

Contact Person: Thomas Phupheli 

Contact Number: +27 82 781 9067

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

SCA Judgment in favour of SARS - Income Tax Act, 1962

Revised assessment - not invalid by reason of error in fixing of due date

​14 March 2014 ​Legal & Policy - Dispute Resolution & Judgments - High Court 2016-2014

High Court Judgment in favour of SARS - ​Customs & Excise Act, 1964

Sections 93 and 88(1)(bA) - locus standi, ownership, requirements for delivery

​13 March 2014 ​Legal & Policy - Secondary Legislation - Rule Amendments 2014

​Customs & Excise Act, 1964

Schedule to the Rules - Form DA 185 and Annexure DA 185.4A5 are substituted to replace references to the old MIDP scheme with references to the APDP scheme

​13 March 2014 ​Legal & Policy - International Treaties & Agreements Overview Summary documents for all the categories of agreements were updated
​13 March 2014 ​Customs Scheduled system maintenance will take place over the weekend of 15 March 2014
​12 March 2014 ​Legal & Policy Archive - Interpretation Notes IN 4 (Issue 3) and IN 25 (Issue 2) were archived
​12 March 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes

​Income Tax Act, 1962

IN 4 (Issue 4) - Resident: Definition in relation to a natural person - physical presence test

IN 25 (Issue 3) - Resident: Definition in relation to a natural person - physical presence test in years of death or insolvency

​12 March 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings (BPRs)

​Income Tax Act, 1962

BPR 161-180

  • BPR 163 - Interest on replacement loans and proceeds arising from a share purchase
  • BPR 164 - Buyback of shares at a purchase price in excess of their market value
​12 March 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Value-Added Tax Act, 1991

Comments are invited to be submitted by no later than 30 May 2014

​12 March 2014 ​Legal & Policy Publications - Average Exchange Rates

​Income Tax Act, 1962

​12 March 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Value-Added Tax Act, 1991

Comments are invited to be submitted by no later than 15 May 2014

​11 March 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding General Rulings (BGRs) 21-40

​Value-Added Tax Act, 1991

​10 March 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding General Rulings (BGRs) 1-20

​Value-Added Tax Act, 1991

​10 March 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes 41-61

​Value-Added Tax Act, 1991

​7 March 2014 ​Bids received for tender ​Bids received for tender for RFP 30-2013 - Appointment of a Service Provider for the Upgrading of Ablutions and Lobbies at Lehae La SARS was published.
​​7 March 2014 ​Legal & Policy - Dispute Resolution & Judgments - Supreme Court of Appeal: 2016-2014

Supreme Court of Appeal Judgment in favour of SARS - Income Tax Act, 1962

Section 11(a) read with ss 23(f) and (g); apportionment of audit fees incurred for a dual or mixed purpose

​7 March 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Customs & Excise Act, 1964

Draft Rule 120.12 amendment relating to the limit of cheque payments' amounts - comments due no later than 20 March 2014

​7 March 2014 ​Careers Applications for the ICT Graduate Programme is now open
​7 March 2014 ​Procurement ​Supplier Education Workshops
​6 March 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments Amendments published in relation to Part 1 of Schedule No. 1, Schedule No. 2 and the withdrawal of a provisional payment on coated paper
​6 March 2014 ​SARS branches Limited Service Offerings in some SARS branches
​6 March 2014 ​Legal & Policy Publications - Tables of Interest Rates Tables 1 and 2 of the Tables of Interest Rates have been updated
​5 March 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft VAT 413 Guide for Estates - comments due by no later than 15 May 2014
​5 March 2014 ​Legal & Policy Publications - Find a Guide

​Under the heading In General:

​​4 March 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft Guide to Building Allowances - comments due by no later than 31 May 2014
​4 March 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Draft Interpretation Note on Tax Deduction for Amounts Refunded to Employees - comments due by no later than 30 April 2014

​4 March 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes 61-80

IN77 - Taxable Benefit: Use of employer-provided telephone or computer equipment or employer-funded telecommunication services

​3 March 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings BPR 161-180 BPR 162 - Sale of an oil and gas right
​3 March 2014 ​Tax Clearance Certificate (TCC) New Tax Clearance Certificate (TCC) Application Process
​28 February 2014 ​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments 2016-2014

High Court Judgment in favour of SARS - ​Tax Administration Act, 2011

Section 163; provisional preservation order confirmed

​28 February 2014 ​Legal & Policy - Secondary Legislation - Income Tax Notices

Income Tax Act, 1962

Department of Trade and Industry - Publication of the decision to approve an application received for the Tax Allowance Programme in terms of s.12I(19)(d)

​28 February 2014 ​Trade Statistics Trade Statistics for January 2014
​26 February 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes: Numbers 61-80

Interpretation Note 76 - Tax treatment of tips for recipients, employers and patrons (Income Tax Act, 1962)

​26 February 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2014 The time of tabling for the taxation proposals as tabled by the Minister in his Budget Review, has been confirmed as 15H02
​26 February 2014 ​Legal & Policy - Secondary Legislation - Income Tax Notices Income Tax Notices fixing the rate per kilometre for motor vehicles and determining the daily amount in respect of meals and incidental costs (s. 8) - both effective from 1 March 2014
​26 February 2014 ​Budget 2014 ​The Budget for 2014/5 was announced by the Minister of Finance, Pravin Gordhan.
​​26 February 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment​ Draft Guide on the Employment Tax Incentive (ETI) for Comment - comments due by no later than 15 April 2014
​26 February 2014 Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment​ Draft Interpretation Note for Comment - PBO: Written Undertaking furnished to the Commissioner confirming compliance with the prescribed requirements - comments due by no later than 30 April 2014
​25 February 2014 ​Legal & Policy Archive - General Notes New area containing Archived General Notes now available
​25 February 2014 ​Legal & Policy Archive - Practice Notes Some archived Income Tax Practice Notes now available
​25 February 2014 ​Employment Tax Incentive (ETI) Supporting Data requirements
​24 February 2014 ​Employment Tax Incentive (ETI) ​Step-by-step examples and a handy ETI calculator updated
​24 February 2014 ​Legal & Policy Archive - Practice Notes ​Some archived Retirement Fund Practice Notes now available
​21 February 2014 ​Legal & Policy - International Treaties & Agreements - Other International Agreements

Generalised System of Preferences (GSP)

Notes on the revised European Union (EU) GSP, which excludes South Africa from the preferential tariff treatments thereunder, and the alternative arrangements effective from 1 January 2014, were added.

​21 February 2014 ​Legal & Policy - International Treaties & Agreements

Exchange of Information Conventions/Agreements -

  • Bilateral TIEA with Liberia with effect from 7 July 2013
  • Multilateral Convention on Mutual Administrative Assistance on Tax Matters with effect from 1 March 2013
  • Status Overviews for both the TIEAs and the Multilateral Conventions
​20 February 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Draft Interpretation Note for comment - IN 18 (Issue 3) on rebates and deduction for foreign taxes on income (sections 6quat, 6quin and 64N of the Income Tax Act, 1962) - comments are due by no later than 30 June 2014

​20 February 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft Interpretation Note released for second round of comment - Allowance for future expenditure on contracts (section 24C of the Income Tax Act, 1962) - comments are due by no later than 31 May 2014
​20 February 2014 ​Transfer Duty Enhanced refund process
​20 February 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft Interpretation Note on the Valuation of Stock held by Nursery Operators (First Schedule to the Income Tax Act, 1962) - comments are due by no later than 15 April 2014
​20 February 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Class Rulings: BCR 41-60 BCR 043 - Antecedent cession of rights to future production rebate credit certificates (PRCCs)
​19 February 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft Customs and Excise Rules pertaining to the termination of the EU GSP - comments are due by no later than 5 March 2014
​19 February 2014 ​Employment Tax Incentive ​Invitation to employers to attend information session
​19 February 2014 ​Legal & Policy Archive - Practice Notes Older copies of VAT Practice Notes are now available for research and/or reference purposes
​17 February 2014 ​Tenders Briefing session presentation added for Request for Proposal (RFP)30/2013: Appointment of a service provider for the upgrading of ablutions and lobbies at Lehae La SARS
Closing Date: 2014-03-07 11:00 am
​17 February 2014 ​ ​Tenders ​Communication # 7 added for Request for Proposal (RFP)21/2013: Network Carrier and Infrastructure Services
Closing Date : 2014-02-24 15:00 pm
​17 February 2014 ​Tenders Request for Proposal (RFP)24/2013: Provision of Broker Service for Short-Term Insurance
Closing Date : 2014-03-17 11:00 am 
​17 February 2014 ​Legal & Policy - Dispute Resolution & Judgments - High Court 2016-2014

High Court Judgment in favour of SARS - Tax Administration Act, 2011

  • GW van der Merwe & 12 Others v CSARS - HC 1984-14 WC - 17 February 2014

Application for interdict against SARS; to have certain provisions of the Tax Administration Act, 2011 declared as unconstitutional; to have access to court files

​17 February 2014 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court 2016-2014 Tax Court Judgment IT 13254 delivered in terms of the Income Tax Act, 1962 - whether an inter vivos trust was carrying on public benefit activities (s.30(3))
​17 February 2014 ​Legal & Policy - Preparation of Legislation - Response Documents Revised Draft Response Document on the Customs Control and Customs Duty Bills - It was revised for consistency of wording and the correction of minor errors
​17 February 2014 ​Legal & Policy Publications - Find a Guide Tax Guide for Share Owners (Issue 4)
​17 February 2014 ​Legal & Policy Archive - Interpretation Notes IN 43 (Issue 4) was archived
​17 February 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes 41-60 Issue 5 of Interpretation Note 43 - Circumstances in which certain amounts received or accrued from the disposal of shares are deemed to be of a capital nature
​14 February 2014 ​Legal & Policy - Secondary Legislation - Regulations Regulations R.93 and R.94 for purposes of section 70(4) of the Tax Administration Act, 2011 whereby organs of state or institutions to which a senior SARS official may lawfully disclose specified information, are listed
​14 February 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes 61-80 Issue 2 of Interpretation Note 67 on Connected Persons
​12 February 2014 ​Tenders

​Supporting documents for RFP 21-2013:

Request for Proposal (RFP)21/2013: Network Carrier and Infrastructure Services

​12 February 2014 ​Tenders

Cancelled tenders:

•RFP 21/2012 Electrical Upgrade Work at SARS Upington Ancorley Building
•RFP 09/2013 Provision of appointment of a Panel of sevice providers to provide Shopfitting
•RFP 08/2012 Panel of Service Providers to supply, deliver and install and maintain office furniture and other office related environment items to SARS offices, countrywide
•RFP07/2013 New Taxpayers service centers - 2. Newcastle

​11 February 2014 ​Legal & Policy Publications - Tables of Interest Rates Table 3 of the Interest Rate Tables at which interest-free or low interest loans are subject to income tax was updated
​11 February 2014 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2002 The Tariff Amendment Notices issued during 2002 are now available for ease of reference
​7 February 2014 ​RFP 30 - 2013 ​Appointment of a service provider for the upgrading of ablutions and lobbies at Lehae La SARS
​7 February 2014 ​RFP 25 - 2013 ​SLA Supporting documents added to the tender document
​7 February 2014 ​Bids received for tender ​Bids received for tender RFP 13-2013 - Supply and Deliver of paper to all SARS Offices was published.
​7 February 2014 ​Media Release SARS Enforcement and Customs Operations for January 2014​
​7 February 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Class Rulings - BCR41-60 Binding Class Ruling BCR 042 - Preferred securities issued by a company registered in a foreign country
​7 February 2014 ​Legal & Policy - Preparation of Legislation - Response Documents

The Draft Response as presented to the SCoF on 4 February 2014 on the Customs Bills of 2013, as well as the SCoF's Amendments to the Customs and Excise Amendment Bill, 2013 and the Customs Control Bill, 2013

(These have been cross-linked to the Bills for ease of reference)

​6 February 2014 ​Tenders RFP21-2013 Network carrier - closing date extension to 24 February 2014 by 15:00
​6 February 2014 ​SA-EU TDCA: SA cheese imports from the EU under TRQ
Imported ​Cheese stats up to January 2014
​5 February 2014 ​Legal & Policy Archive - Interpretation Notes The previous versions of IN11 and IN65 are available in the Archive area
​5 February 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - Numbers 61-80 IN65 (Issue 2) - Trading Stock - Inclusion in income when applied, distributed or disposed of otherwise than in the ordinary course of trade
​5 February 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - Numbers 1-20 IN11 (Issue 2) - Trading stock: Assets not used as trading stock
​5 February 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR161-180 Binding Private Ruling BPR 161 - Employee Share Ownership Plan
​4 February 2014 ​Bids received for tenders ​Bids received for the following tenders were published:
​4 February 2014 ​Dividends Tax Tables The Dividends Tax Tables for Double Tax Agreements were updated for Africa and the rest of the world.
​4 February 2014 ​Legal & Policy Archive - Interpretation Notes

The following Interpretation Notes were added to the Archive area as a consequence of their updated versions being issued:

  • IN 24 (Issue 2)
  • IN 33 (Issue 2)
  • IN 44 (Issue 1)
  • IN 55 (Issue 1)
​4 February 2014 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes

​The following Interpretation Notes were updated and contain cross-references to one another.

In the grouping IN Numbers 21-40

  • IN 23 (Issue 3) - Public Benefit Organisations: Trading Rules - Partial taxation of trading receipts
  • IN 33 (Issue 3) - Assessed Losses: Companies: The "trade" and "income from trade" requirements

In the grouping IN Numbers 41-60

  • IN 44 (Issue 2) - Application of VAT to the gambling industry
  • IN 51 (Issue 2) - Pre-trade expenditure and losses
​4 February 2014 ​RFP 29 - 2013 ​Appointment of building contractor for the completion of a partially upgraded central government building in Bloemfontein
​4 February 2014 ​Employment Tax Incentive Reminder to Employers to claim for ETI for the first time on 7 February 2014.
​4 February 2014 ​SARS Scams
​4 February 2014 ​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments - 2013-2011

Clear Enterprises (Pty) Ltd v ITAC & Others - HC 75670 - 18 December 2013

International Trade Administration Act, 2002 and Customs and Excise Act, 1964 - Applicaton for review on seizure of vehicles; this judgment focuses on the issue of costs only

​3 February 2014 ​RFP 28 - 2013 Appointment of an Infrastructure Contractor for the upgrade of the SARS building in PE
​3 February 2014 ​RFP 25 - 2013 Supply and Maintenance of Sanitary and Health Care Services for SARS in various provinces
​31 January 2014 Media Release SARS welcomes Gauteng North High Court judgment
​31 January 2014 ​Legal & Policy - International Treaties & Agreements - MAAs on VAT Status Summary of all MAAs on VAT was updated
​31 January 2014 ​Legal & Policy - International Treaties & Agreements - MAAs on Customs MAA with Customs between the RSA and Argentina - effective from 1 December 2013 (The Status Summary of all MAAs on Customs was updated too)
​31 January 2014 ​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments - 2016-2014

Commissioner SARS v Mark Krok (HC 1319/2013 NG) - in terms of section 163 read with section 185(1)(a) of the Tax Administration Act, 2011 on tax recovery of assets (value of more than R200m) on behalf of the Australian Tax Office under the DTA and Protocol between Australia and RSA

​31 January 2014 ​Trade Statistics for December 2013 The South African Revenue Service (SARS) today releases trade statistics that includes trade data with Botswana, Lesotho, Namibia and Swaziland (BLNS) for December 2013 that recorded a trade surplus of R2.78 billion.
​30 January 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment ​National Treasury has issued the Draft Regulations prescribing Electronic Services for the purposes of its definition in s.1 of the Value-Added Tax Act, 1991 for public comment, which are due by no later than 20 February 2014
​30 January 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft Rules for Electronic Communication in terms of s.255 of the Tax Administration Act, 2011 - comments due by no later than 14 February 2014
​29 January 2014 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements & Protocols

Oman Protocol effective from 5 November 2013 - see under DTAs & Protocols (Rest of the World) - Status Summary of all DTAs & Protocols was updated too

​28 January 2014 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court Judgments 2013-2011 Tax Court judgment VAT 872 delivered on 2 December 2013 in terms of the Value-Added Tax Act, 1991 - Definition of "input tax"; deduction of input tax in respect of supplies by sponsors of an event
​24 January 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - BPR 141-160 BPR 160 - Incentive Payments - Replaced due to the amendment of point 6 thereof
​24 January 2014 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements & Protocols DTAs & Protocols (Rest of the World) - Malta Protocol effective from 17 December 2013
​22 January 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - BPR 141-160 BPR 160 - Incentive Payments
​20 January 2014 ​Legal & Policy - Primary Legislation - Acts Administered by the Commissioner Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013 (Act No. 36 of 2013) was promulgated on 8 January 2014 in Gazette No. 37219
(It will come into operation on a date to be determined by the President by Proclamation)
​20 January 2014 ​Legal & Policy - Primary Legislation - Amendment Acts Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2013) was promulgated on 16 January 2014 in Gazette No. 37236 
(Unless otherwise indicated, the amendments to the Tax Administration Act, 2011 are deemed to have come into operation on 1 October 2012)
​16 January 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings ​Binding Private Rulings - BPR 159 - Asset-for-share and amalgamation transactions
​13 January 2014 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings Binding Private Ruling - BPR 158 - Transport services provided by an employer for employees