2015 - What’s new at sars?

​Date ​What is it? What is it about?
​31 December 2015 ​Legal & Policy - Secondary Legislation -  Rule Amendments: 2015

​Customs & Excise Act, 1964

Publication details will be made available later.

​30 December 2015 ​Media Release Trade Statistics for November 2015
​26 December 2015 ​Media Release R76-million bust at Lebombo border post
​23 December 2015 ​Media Release Customs officials confiscate rhino horns at ORTIA
​23 December 2015 ​Tax Workshops ​Schedules of tax workshops for January to March 2016 are now available
​​22 December 2015 ​Media Release About 30 000 travellers processed at Beitbridge daily
​22 December 2015 ​Media Release Two arrested for VAT Fraud
​22 December 2015 ​Legal & Policy – Secondary Legislation - Public Notice

Tax Administration Act, 2011

  • Notice fixing the amount of the threshold for the amount of tax in dispute for purposes of an appeal to the Tax Board in terms of Section 109(1)(a) of the Tax Administration Act, 2011.
​22 December 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 201-220

Income Tax Act, 1962

  • BPR 214 - Third-party backed shares
  • BPR 215 -  Source and nature of satellite capacity fees
​21 December 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

​Customs Control Act, 2014

​​17 December 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 201 - 220

Income Tax Act, 1962

  • BPR 213 - Repayment of intercompany loans from proceeds of a new share issue
17 December 2015 ​Legal & Policy - Preparation of Legislation - Explanatory Memoranda

Explanatory Memoranda on 2015, Bills

​17 December 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015

​Customs & Excise Act, 1964

Note that publication details will be made available in due course

​15 December 2015
​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Tax Administration Act, 2011

Comments are invited to be submitted by no later than 5 February 2016

​14 December 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes – IN1-20

​Income Tax Act, 1962

​11 December 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and Protocols

Income Tax Act, 1962

Status Overview of all DTAs and Protocols - Ratification process in South Africa has been completed for Norway Protocol – date of entry into force – 20 November 2015

​11 December 2015 ​Legal & Policy - Preparation of Legislation – Response Document

National Legislation

​11 December 2015 ​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 January 2016

​11 December 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and Protocols

Income Tax Act, 1962

​11 December 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 201

Income Tax Act, 1962

  • BPR 212 - Tax consequences for the issuer and security company of listed credit linked notes
​10 December 2015 ​Media Release SARS cracks down on high risk sectors
​10 December 2015 ​​Media Release SARS deploys over 200 staff to tighten border control over festive season
​10 December 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015

Customs & Excise Act, 1964

​10 December 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 201-220

Income Tax Act, 1962

  • BPR 211 - Transfer of exchange items using corporate rules
​9 December 2015 ​Legal & Policy - Publications - Find a Guide

Income Tax Act, 1962

​9 December 2015 ​Media Release SARS busts another cocaine smuggler at ORTIA
​8 December 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes – IN 81-100

Income Tax Act, 1962

​7 December 2015 ​Disputes enhancements Disputes enhancements for Income Tax
​6 December 2015 ​Media Release SARS confiscates 39 gold bars, cocaine from passengers
​3 December 2015 ​Media Release SARS Customs officials nab passenger trying to smuggle gold into SA
​3 December  2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015

Customs & Excise Act, 1964

Tariff Amendments – Part 1 of Schedule No. 1 - Substitution of certain tariff subheadings to tariff headings 73.03, 73.05 and 73.06 to increase the rate of duty on certain large bore steel pipes from free and 10% to 15% - ITAC Report 507.

Publication details will be made available later.

​30 November 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Tax Administration Act, 2011

Draft Public Notice on Implementing the Common Reporting Standard in South Africa in terms of Regulations under the Tax Administration Act, 2011

  • comments are due by no later than 4 January 2016
​30 November 2015 Trade Statistics ​Trade Statistics for October 2015
29 November 2015 ​Media Release Over 5.94 million meet tax deadline
​​27 November 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes – IN1-20

Income Tax Act, 1962

​27 November 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Mineral and Petroleum Resources Development Act No. 28 of 2008

Comments are due by no later than 8 January 2016

​27 November  2015 ​Legal & Policy - Preparation of Legislation - Bills

​National Legislation

​27 November 2015 ​Media Release ​Former SARS official arrested for R5-Million VAT fraud
​25 November 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and Protocols

Income Tax Act, 1962

  • Hong Kong – date of entry into force is 20 October 2015
 25 November 2015 ​​Media Release SARS Customs officials detain R4,2 million worth of illicit cigarettes at Limpopo border posts
​24 November 2015 ​Legal & Policy - Secondary Legislation - Income Tax Notices

Income Tax Act, 1962

​24 November 2015 ​Legal & Policy - Secondary Legislation - Other Notices

Use of Official Languages Act, 2012

​20 November 2015 ​Payments ​From 1 April 2016, manual forms of payments will no longer be accepted by SARS
​19 November  2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and Protocols

Income Tax Act, 1962

  • DTA Kenya – date of entry into force is 19 June 2015
​19 November 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015

Customs & Excise Act, 1964

Tariff Amendments – Part 1 of Schedule No. 3 - deletion of rebate item 318.03/9028.30/01.06 and the insertion of rebate item 318.03/00.00/01.00 for goods of any description (excluding mounted or populated circuit boards) with retrospective effect from 3 July 2015

​18 November  2015 ​Legal & Policy - Publications - Find a Guide
​18 November 2015 ​Media Release Last Saturday to file tax returns is  21 November 2015 
​18 November  2015 ​Legal & Policy - Primary Legislation - Amendment Acts, 2015

​The following Amendment Act was promulgated on 17 November 2015:

  • Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015 (Act No. 13 of 2015)
​18 November 2015 ​Advance Tax Ruling (ATR) ATR freeze period over festive season
​16 November 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

2016 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 2016 Budget Review by no later than 30 November 2015

​13 November 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (TIEAs - Bilateral)

​FATCA

​12 November ​Tax Practitioner Connect Tax Practitioner Connect Issue 2 
​11 November 2015 ​Media Release ​25 SARS Offices open Saturdays 14 and 21 November at 8am
​11 November 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 201-220

Income Tax Act, 1962

  • BPR 210 - Liquidation distribution followed by an amalgamation transaction
​​10 November 2015 ​Tax Statistics The National Treasury and SARS jointly released the 2015 Tax Statistics
​10 November 2015 ​Service Offerings Service Offerings per Channel
​​10 November 2015 ​Extended Branch Operating Hours ​Branches to open on Saturday, the 14th and 21st November 2015
​10 November 2015 ​Media Release Joint Media Release by the National Treasury and the South African Revenue Service
​06 November 2015 ​Media Release Official opening of the SARS Newcastle Branch
​06 November 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Customs & Excise Act, 1964

Comments are invited to be submitted by no later than 20 November 2015

​05 November 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015 ​Customs & Excise Act, 1964
Tariff Amendments – Part 1 of Schedule No. 2 - Termination of anti-dumping duties on solar glass originating in or imported from the People’s Republic of China and India with retrospective effect from 25 March 2015
​03 November 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes – IN 1 - 20

Income Tax Act, 1962

​02 November 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Draft Public Notice - Returns of information to be submitted by third parties in terms of section 26 of the Tax Administration Act, 2011
Comments are invited to be submitted by no later than 13 November 2015
​30 October 2015 ​Trade Statistics Trade Statistics for September 2015
​30 October 2015 ​Scam ​New scam pretending to invite students to the SARS Learnership Programme 2016
​29 October 2015 ​Media Release ​Illicit gold trade
​29 October 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015

Customs & Excise Act, 1964

Publication details will be made available later.

​28 October 2015 ​SARS Branches Pretoria North Branch hours on Friday, 30 October 2015
​28 October 2015 ​Procurement Tenders bids received list for 2015 is updated
​28 October 2015 ​Media Release The new SARS spokesperson is confirmed
​28 October 2015 ​Legal & Policy - Preparation of Legislation - Bills

National Legislation

​22 October 2015 ​Legal & Policy - Publications - Find a Guide
​22 October 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Tax Administration Act, 2011

Draft Public Notice listing additional considerations in terms of section 80(2) of the Tax Administration Act, 2011

Comments are invited to be submitted by no later than 29 January 2016

​22 October 2015 ​Legal & Policy - Secondary Legislation - Other Notices

Rules of the National Assembly

​21 October 2015 ​​ Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 201-220

Income Tax Act, 1962

  • BPR 209 - Dividends tax: Distribution of dividends to employees through a discretionary trust
​16 October 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and Protocols

Income Tax Act, 1962

​16 October 2015
Legal & Policy - Secondary Legislation - Tariff Amendments: 2015
Customs & Excise Act, 1964
• Tariff Amendments - Part 1 of Schedule No. 3 - Publication details for Notice R.990 is now available
​15 October 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015

Customs & Excise Act, 1964

• Tariff Amendments - Part 1 of Schedule No. 3 relating to  the amendment of the wording for qualifying fabrics under rebate item 320.01 classifiable in tariff subheadings 5903.20.90 and 5907.00.90.

​15 October 2015 ​Media Release 15 October 2015 - Over R16 million of crystal meth bust at ORTIA this week
​14 October 2015 ​Legal & Policy – Archive – General Notes

Income Tax Act, 1962

​13 October 2015 ​Media Release ​Another arrest of suspected illicit gold industry syndicate member
​12 October 2015 ​Media Release More arrests of suspected illicit gold industry syndicate members
​12 October 2015 ​Legal & Policy - Secondary Legislation - Income Tax Notices

Income Tax Act, 1962

​12 October 2015 ​Trusts Changes to the ITR12T
​12 October 2015 ​VAT VAT Changes
​9 October 2015 ​​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Income Tax Act, 1962

​9 October 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN41-60

Income Tax Act, 1962

​​9 October 2015 ​​Media Release
​8 October 2015 ​Media Release SARS Convenes Cross-Border Forum on Illicit Financial Flows
​8 October  2015  
​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR201-220  

Income Tax Act, 1962

​7 October 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Customs & Excise Act, 1964

​7 October  2015 

​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR201-220 

Income Tax Act, 1962

​6 October 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements & Protocols - Mutual Agreement Procedures

Income Tax Act, 1962

  • Mutual Agreement Procedures (MAPs) - New page explaining how these processes under the double taxation agreements work; the functions of a Competent Authority and the Minimum Information Requirements for MAP Requests
​6 October 2015 ​Legal & Policy - Dispute Resolution & Judgments - Supreme Court of Appeal (SCA) Judgments - 2016-2014

​Income Tax Act, 1962

Determination of base cost of shares for CGT; 4,37% of shares disposed of; market value of shares on valuation date to be determined; whether discount cash-flow valuation method was appropriately applied by taxpayer

​5 October 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (TIEAs - Bilateral)

Income Tax Act, 1962

Summary of all Tax Information Exchange Agreements – updated - Negotiation of a Tax Information Exchange Agreement with Panama commences.

​30 September 2015 ​Media Release ​Illicit cigarettes hidden in trailer carrying horse at Beitbridge
​30 September 2015 ​Trade Statistics ​Trade Statistics for August 2015
​29 September 2015 ​Legal & Policy - Publications - Tables of Interest Rates

Income Tax Act, 1962

​28 September 2015 ​Media Release ​SA actress caught with R4.6 million worth of crystal meth
​25 September 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015 Customs & Excise Act, 1964
​23 September 2015 ​​Legal & Policy - Preparation of Legislation - Workshops: Customs Control and Duty Acts, 2014

Customs Duty Act, 2014

​23 September 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015

Customs & Excise Act, 1964

Publication details will be made available later.

​22 September 2015 ​Media Release Two massive crystal meth busts at ORTIA
​22 September 2015 ​Legal & Policy Archive - Interpretation Notes

​Transfer Duty Act, 1949

​22 September 2015 ​​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN21-40

Transfer Duty Act, 1949

​22 September 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Income Tax Act, 1962 
​21 September 2015 ​VAT Connect VAT Connect Issue 5
​21 September 2015 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court Judgments - 2016-2014

Value-Added Tax Act, 1991

​18 September 2015
​Legal & Policy - Publications - Find a Guide

Income Tax Act, 1962

​18 September 2015
 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015

Customs & Excise Act, 1964

​18 September 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Customs & Excise Act, 1964 

​17 September  2015
​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015

Customs & Excise Act, 1964

  • Tariff Amendments - Schedule No. 1 - Insertion of Seychelles in General Note K.6 as requested by the Minister of Trade and Industry following the accession of Seychelles to the SADC Protocol on Trade with retrospective effect
  • Tariff Amendments - Part 1 of Schedule No. 3 - Deletion of rebate item 316.17/85.29/02.04 which provides for partial rebate on display panels for the manufacture of television sets - ITAC Report 498
    Note that publication details will be made available in due course
​14 September  2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings – Binding Class Rulings – BCR 41-60

Income Tax Act, 1962

​14 September 2015 ​ Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR201-220

​Income Tax Act, 1962

​14 September 2015 ​Tax Directives New electronic forms are now available
​14 September 2015 ​SBSA Business Online banking The enhanced platform (nBOL) is described step-by-step on the Authorising Credit Push Payments – Standard Bank Business Online Banking nBOL) webpage for SARS payments.
​14 September 2015 ​Tax Season Changes for Tax Season 2015
​11 September 2015

Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR201-220

Income Tax Act, 1962

​10 September 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Customs & Excise Act, 1964  

​​​9 September 2015 ​Legal & Policy Publications - Find a Form

Tax Administration Act, 2011

​​9 September 2015 Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and Protocols

Tax Administration Act, 2011

  • Foreign Tax Recovery Assistance - A new page was created to provide the two forms that are used between the Competent Authorities of Foreign Tax Treaty Partners for the request of assistance in the recovery of foreign taxes under the tax treaties
​9 September 2015 ​Legal & Policy - Publications - Average Exchange Rates

Income Tax Act, 1962

​8 September 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Customs Duty Act, 2014

​​​​4 September 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015 Customs & Excise Act, 1964
​​​3 September 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015

​Customs & Excise Act, 1964

Note retrospective implementation

​​1 September 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment National Legislation
​1 September 2015 ​Legal & Policy Archive - General Notes

Income Tax Act, 1962

​31 August 2015 ​Media Release ​SARS confiscates undeclared currency to the estimated value of R78 million at OR Tambo International Airport
​31 August 2015 ​Trade Statistics ​​Trade Statistics for July 2015
​28 August 2015 ​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments - HC 2016-2014

Tax Administration Act, 2011

Section 163; curator bonis appointed in terms of preservation order; validity of attachment of shares (intangible / incorporeal rights)

​28 August 2015 ​Legal & Policy - Publications - Find a Guide

Income Tax Act, 1962

​27 August 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (Bilateral) Income Tax Act, 1962
​27 August 2015 ​​​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and Protocols Income Tax Act, 1962
​25 August 2015 ​Legal & Policy - Preparation of Legislation - Bills

National Legislation

​25 August 2015 ​Media Release Millions of rands worth of drugs and counterfeit goods confiscated at OR Tambo Airport
24 August 2015 ​​Media Release 2 million income tax returns submitted
​24 August 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Class Rulings - BCR41-60

Income Tax Act, 1962

  • BCR047 - Limitation of dividend exemption
​24 August 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR201-220

Income Tax Act, 1962

  • BPR 204 - Definition of "disposal" for asset-for-share and amalgamation transactions; "qualifying distribution" upon conversion to a corporate real estate investment trust (REIT)
​21 August 2015 ​Legal & Policy - Dispute Resolution & Judgments - Supreme Court of Appeal Judgments - SCA 2016-2014

Tax Administration Act, 2011

Double taxation; preservation order granted in respect of taxpayer's assets under sections 185 and 163 read with article 25A of the Protocol amending the RSA-Australian DTA, upheld

​21 August 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015 Customs & Excise Act, 1964
​​20 August 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015

Customs & Excise Act, 1964

  • Tariff Amendments - Part 1 of Schedule No. 1 relating to a reduction in the customs duty rate on wheat and wheaten flour; Schedule No. 3 to provide for rebate on certain steel plates

Publication details will be made available later

​20 August 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding General Rulings - BGR21-40

Income Tax Act, 1962

​19 August 2015 ​​Legal & Policy - Publications - Find a Guide

Capital Gains Tax

​19 August 2015 ​Legal & Policy - International Treaties & Agreements - Customs MAAs
​19 August 2015 ​Legal & Policy - Publications - Find a Guide

​Income Tax Act, 1962

​19 August 2015 ​Media Release ​R8m worth of crystal meth found in woman’s luggage
​18 August 2015 ​Legal & Policy - Archive - Practice Notes

Income Tax Act, 1962

​18 August 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Income Tax Act, 1962

Comments are to be submitted by no later than 18 September 2015

​18 August 2015 ​​​Legal & Policy - Archive - Interpretation Notes Skills Development Levy Act, 1999
​18 August 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - Numbers 1-20 Skills Development Levy Act, 1999
​17 August 2015 ​Legal & Policy - Dispute Resolution  Judgments - Tax Court Judgments: 2016-2014

Value-Added Tax Act, 1991

  • TC-VAT 867 BFN - 26 June 2015 - Input and output tax; Appellant did not discharge onus of proving the input tax claims; but did so for output tax claims; the appeal was partially allowed
​17 August 2015 ​​Legal & Policy - Archive - Interpretation Notes Income Tax Act, 1962
​17 August 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - Numbers 61-80

Income Tax Act, 1962

  • Issue 3 of Interpretation Note 64 - Income Tax Exemption: Bodies Corporate established (under the Sectional Titles Act, 1986), Share Block Companies (established under the Share Block Control Act, 1980) and Associations of persons managing the collective interests comment to all members
  • Summary of all Interpretation Notes - was updated to reflect the changes
​17 August 2015 ​​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR201-220 Securities Transfer Tax Act, 2007
​14 August 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Employment Tax Incentive Act, 2013

Comments are due by no later than 16 October 2015

​​14 August 2015 ​Legal & Policy - Secondary Legislation - VAT Notices Value-Added Tax Act, 1991
​14 August 2015 ​​Legal & Policy - Secondary Legislation - Tariff Amendments 2015​ Customs & Excise Act, 1964
​14 August 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR201-220 Income Tax Act, 1962
​13 August 2015 ​Legal & Policy - Secondary Legislation - VAT Notices

Value-Added Tax Act, 1991

 Note that publication details will be made available in due course 

​13 August 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2015​ Customs & Excise Act, 1964
Note that publication details will be made available in due course
​13 August 2015 ​Media Release Drugs found in ironing boards at ORTIA mail centre
​13 August 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR201-220

Income Tax Act, 1962

​12 August 2015 ​Media Release ​Drugs and counterfeit shoes discovered by Customs officials
​12 August 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - Numbers 61-80

Income Tax Act, 1962

​12 August 2015 ​Legal & Policy - Archive - Interpretation Notes

Income Tax Act, 1962

​11 August 2015 ​Legal & Policy - Publications - Tables of Interest Rates

Income Tax Act, 1962

​11 August 2015 ​​​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (Bilateral)

Income Tax Act, 1962

​7 August 2015 ​​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and Protocols Income Tax Act, 1962
​5 August 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and Protocols

Income Tax Act, 1962

​3 August 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200

Income Tax Act, 1962

​3 August 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Income Tax Act, 1962

Comments are due by no later than 31 October 2015

​31 July 2015 ​Procurement ​Request for Proposal (RFP)0009/2015: Provision of assets in transit services for SARS
​31 July 2015 ​Media Release ​Further arrests of suspected illicit gold industry syndicate members
​31 July 2015 ​Legal & Policy – Secondary Legislation – Rule Amendments

Customs & Excise Act, 1964

​31 July 2015 ​Trade Statistics Trade Statistics for June 2015
​31 July 2015 Legal & Policy - Secondary Legislation - Tariff Amendments 2015​ Customs & Excise Act, 1964
​30 July 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2015

Customs & Excise Act, 1964

Note that publication details will be made available in due course

​27 July 2015 ​Media Release ​SARS and SAPS confiscate over R2m worth of suspected stolen alcohol
​​22 July 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

National Legislation

National Treasury released the following documents under a Media Statement today for public comment by no later than 24 August 2015:

  • 2015 Draft Taxation Laws Amendment Bill
  • Explanatory Memorandum on the 2015 Draft Taxation Laws Amendment Bill
  • 2015 Draft Tax Administration Laws Amendment Bill
  • Memorandum on the Objects of the 2015 Draft Tax Administration Laws Amendment Bill
​22 July 2015 ​Media Release SARS Commissioner launches Customs cargo scanner at Cape Town Harbour
​​21 July 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and their Protocols

Income Tax Act, 1962

​21 July 2015 ​Media Release ​One million Income Tax returns have been submitted
​20 July 2015 ​Media Release Massive busts of Viagra, Mandrax and Cocaine by SARS Customs
​20 July 2015 ​​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200

Income Tax Act, 1962

​12 July 2015 ​Media Release ​Record amount of undeclared sneakers seized at Lebombo
​10 July 2015 ​Legal & Policy - Voluntary Disclosure Programme (VDP)

Tax Administration Act, 2011

​10 July 2015 ​Legal & Policy - Secondary Legislation - Public Notices

Tax Administration Act, 2011; FATCA

9 July 2015 ​Media Release
 
​7 July 2015 ​Media Release Record cocaine bust at OR Tambo International Airport
​7 July 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200

Income Tax Act, 1962

​6 July 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Customs & Excise Act, 1964

Comments are invited to be submitted by no later than 20 July 2015

​3 July 2015 ​Media Release SARS Customs foils attempted smuggling of R4 million ivory at ORTIA
​2 July 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015

Customs & Excise Act, 1964

  • Tariff Notices R.567 and R.568 (GG 38925 dd 3 July 2015) - Amendments in Schedule No. 2 to terminate anti-dumping duties on staple polyester with retrospective effect; and in Schedule No. 3 to create a rebate provision for certain components used for the manufacture of electricity meters
​2 July 2015 ​Legal & Policy - Secondary Legislation -  Rule Amendments: 2015

Customs & Excise Act, 1964

​1 July 2015 ​Media Release ​Tax Season launch 1 July 2015
​​1 July 2015 ​​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200 Income Tax Act, 1962
​1 July 2015 ​Tax workshops ​Tax workshops for July 2015
​1 July 2015 ​Mobile tax units ​Mobile tax units for July 2015
​1 July 2015 ​Tax Season Tax Season 2015 opens today
​30 June 2015 ​Legal & Policy - Dispute Resolution & Judgments - High Court - 2016-2014 Customs & Excise Act, 1964
Refund of customs duty; section 76(2)(d); reduced ignition propensity; unjust enrichment; diamond stamp marking on cigarettes
​30 June 2015 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court - 2016-2014

Income Tax Act, 1962

DTA between RSA and USA; whether amount agreed upon between local and USA companies was taxable in RSA; OECD Model Tax Convention; Article 5; permanent establishment

​30 June 2015 ​Trade Statistics ​Trade Statistics for May 2015
​26 June 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes: Numbers 1-20

Income Tax Act, 1962

​26 June 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200

Income Tax Act, 1962

​25 June 2015 ​​Legal & Policy - Dispute Resolution & Judgments - High Court - 2016-2014

Tax Administration Act, 2011

Recovery of undisputed outstanding tax debt; filing of statement by SARS for debt judgment under s.172, etc

​23 June 2015 ​Legal & Policy - Archive

Income Tax Act, 1962

  • Interpretation Note 46 (Issue 4) - Archived due to the fact that the conditions and requirements relating to the amalgamation transactions explained in the Note are no longer relevant

The Summary of all Interpretation Notes was updated accordingly

22 June 2015 ​Third Party Data ​The SARS External Business Requirement Specification (BRS) - IT3 Data Submission now includes Withholding Tax on Interest (WTI) and Tax Free Savings/Investments. This BRS guides the year-end submissions due 31 May 2016 (for the reporting period 1 March 2015 to 29 February 2016 data). Read more.
22 June 2015 ​Dividends Tax ​The updated SARS External BRS - Administration of Dividends Tax (2015 version 2.0.1) is now available. Read more.
​​19 June 2015 ​Legal & Policy - Secondary Legislation - Rule Amendments - 2015

Customs & Excise Act, 1964

  • Rule Amendment Notice R.512 - Substitution of Excise Accounts DA260 for Other Fermented Beverages (OFBs) for SOS, OS and SVM warehouses - Effective from 14:59 on 25 February 2015 when the taxation proposals were tabled in Parliament
​19 June 2015 ​​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Tax Administration Act, 2011

​19 June 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (TIEAs - Bilateral)

​FATCA

​18 June 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments - 2015

Customs & Excise Act, 1964

Tariff Amendments - Part 1 of Schedule No. 1 - Increase in rate of customs duty for wheat and wheaten flour in Chapters 10 and 11

​18 June 2015 ​Speech Speech by Commissioner Moyane for the official opening of the Orlando SARS Branch in Soweto
​17 June 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and their Protocols

Income Tax Act, 1962

​15 June 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Customs & Excise Act, 1964

​15 June 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200

​Income Tax Act, 1962

​15 June 2015 ​Legal & Policy - Secondary Legislation - Income Tax Notices

Income Tax Act, 1962

​11 June 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Customs & Excise Act, 1964
The draft notice on  Part 1D of Schedule No. 6, to provide for a new rebate item for spirits obtained by distilling grape wine or grape marc of an alcoholic strength by volume of 8% vol. or higher for the use in the manufacture of fortified wine.

The due date for comment is 25 June 2015
​11 June 2015 ​Legal & Policy - Publications - Average Exchange Rates Income Tax Act, 1962
• Tables A and B of the Average Exchange Rates updated – next update can be expected in September 2015
​​8 June 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (TIEAs - Bilateral)

Income Tax Act, 1962

​8 June 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Tax Administration Act, 1962

​8 June 2015 ​Legal & Policy - Secondary Legislation - Income Tax Notices

Income Tax Act, 1962

​8 June 2015 ​Legal & Policy - Preparation of Legislation - Bills

National Legislation - Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2015

The SCoF invites comments or requests to make oral representation to be submitted before 12:00 on 15 June 2015

​8 June 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

National Legislation - 2015 Draft Taxation Laws Amendment Bill - First Batch

​5 June 2015 ​Legal & Policy - Publications - Find a Guide

​FATCA

In general - Guide on the US Foreign Account Tax Compliance Act (FATCA)

​5 June 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (TIEAs - Bilateral)

Income Tax Act, 1962

​5 June 2015 ​Media Release Launch of small business support desks and opening of new Soweto branch
​5 June 2015 ​Legal & Policy - Dispute Resolution & Judgments - Supreme Court of Appeal Judgments -
2016-2014

​Tax Administration Act, 2011

Appeal lapsing; application for condonation; section 163; appointment of a curator bonis

Lapsed appeal against final order of winding-up; application for condonation

​4 June 2015 ​Media Release SARS Enforcement Operations for May 2015
​3 June 2015 ​Legal & Policy - Publications - Tables of Interest Rates

Income Tax Act, 1962

  • Table 1 - A note was added to Table 1 to explain the difference between the PFMA's determination of the "prescribed rate" and the implementation thereof under the Income Tax Act, 1962
​2 June 2015 ​Media Release SARS withdrawal of provisional sequestration order agains Mr. Malema
​29 May 2015 ​Trade Statistics ​Trade Statistics for April 2015
​29 May 2015 ​Legal & Policy - Secondary Legislation - Regulations

Value-Added Tax Act, 1991

​28 May 2015 ​​Media Release SARS continues to foil attempted drug smuggling with R2.8m cocaine bust at ORTIA
​​28 May 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments - 2015

Customs & Excise Act, 1964

Note the different implementation dates

​28 May 2015 ​​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments -
2016-2014

Value-Added Tax Act, 1991

Whether section 8(5) applies to not only services deemed to be rendered, but also to actual services rendered

​28 May 2015 ​Legal & Policy - Dispute Resolution & Judgments - Supreme Court of Appeal (SCA) - 2016-2014

Income Tax Act, 1962

Taxpayer failing to object to income tax assessments issued; absent any objection, assessments final and conclusive in terms of s.81(5); taxpayer not entitled to relief by means of declaratory order to have assessments set aside

​28 May 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200

Income Tax Act, 1962

​27 May 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Customs Duty Act, 2014
The comment period has been extended and comments are now to be submitted by no later than 19 June 2014
​27 May 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (TIEAs - Bilateral) Income Tax Act, 1962
​22 May 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (TIEAs - Bilateral)

Income Tax Act, 1962

​22 May 2015 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court Judgments 2016-2014

Income Tax Act, 1962

​​21 May 2015 ​​Legal & Policy – Secondary Legislation – Rule Amendments - 2015

Customs & Excise Act, 1964

Rule Amendments - Notice R.425 published in GG 38804 - Amendment of rules under section 75 relating to the keeping of registers by rebate users

​21 May 2015 ​Legal & Policy – Secondary Legislation – Tariff Amendments - 2015

Customs & Excise Act, 1964

  • Tariff Amendments - Notices R.426, R.427, R.428, R.429 and R.430 published in GG 38804 - Amendments to Schedules Nos 4 and 6
​21 May 2015 ​​Legal & Policy - International Treaties & Agreements - MAAs on VAT

Value-Added Tax Act, 1991

​21 May 2015 ​Legal & Policy - Secondary Legislation - Regulations

Income Tax Act, 1962

​20 May 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Customs & Excise Act, 1964; Value-Added Tax Act, 1991

​18 May 2015 ​PAYE EMP501 Schedule for assistance


Schedule for PAYE EMP501 reconciliations is now available. Consultants will be available at selective SARS branches to help you.  


14 May 2015

 
​Legal & Policy – Secondary Legislation – Tariff Amendments - 2015


Customs & Excise Act, 1964

​8 May 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Customs Duty Act, 2014

Comments are to be submitted by no later than 5 June 2014

​28 April 2015 ​Legal & Policy - Secondary Legislation - Regulations

​Income Tax Act, 1962

National Treasury published the Regulations under items (a) and (c) of the definition of "determined value" in paragraph 7(1) of the Seventh Schedule to the Income Tax Act, 1962, on retail market value in respect of right of use of motor vehicle. - effective from 1 March 2015

​30 April 2015 ​Trade Statistics ​Trade Statistics for March 2015
​24 April 2015 ​Legal & Policy - Preparation of Legislation - Workshops - Rules to the Customs Control Act, 2014

Customs Control Act, 2014

​24 April 2015 ​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments 2016-2014

Customs & Excise Act, 1964

Release in terms of section 93; interdict to stop Commissioner from proceeding to deal with vehicle in terms of section 43(7); Locus standi of applicant; company exists independently of directors; asset of company not asset of directors; could not prove ownership for purposes of section 93

​23 April 2015 ​Legal & Policy - Secondary Legislation - Regulations

Income Tax Act, 1962

National Treasury published the regulations in terms of paragraph (e) of the definition of "research and development" in section 11D(1) on the criteria for clinical trials in respect of deductions - effective from 1 October 2012

​22 April 2015 ​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments 2016-2014

Customs & Excise Act, 1964

Uncleared goods; rebate item 407.06; non-compliance with clearance procedures in s.38; failure to pay customs duties and taxes on importation; non-compliance with provisions of s.96(1)(a)(i) on institution of legal proceedings within a specified time period 

​20 April 2015 ​Legal & Policy - Secondary Legislation - Other Notices

Collective Investment Schemes Control Act, 2002

​17 April 2015 ​Third Party Data Submission IT3 Data Submission
​16 April 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Class Rulings: BCR41-60

Income Tax Act, 1962

​15 April 2015 ​Legal & Policy - Publications - Find a Guide

Income Tax Act, 1962

​14 April 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Income Tax Act, 1962

Comments are invited by no later than 31 July 2015

​13 April 2015  ​WTI Payments Withholding Tax on Interest (WTI) payments can now be made on eFiling. See more information on how to make a payment here.
​13 April 2015 ​SARS Scam SARS Payment Stop Order
​​9 April 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments - 2015

Customs & Excise Act, 1964

​9 April 2015 ​Legal & Policy - International Treaties & Agreements - MAAs on Customs
​9 April 2015 ​Legal & Policy Archive

Value-Added Tax Act, 1991

​9 April 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - Numbers 81-100

Value-Added Tax Act, 1991

​8 April 2015 ​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments - 2016-2014

Value-Added Tax Act, 1991

​7 April 2015 ​Legal & Policy - Secondary Legislation - Other Notices

Collective Investment Schemes Control Act, 2002

  • The Financial Services Board (FSB) published Notice 70 (GG 38626 of 1 April 2015) to amend their Notice 52 (published in GG 38540 of 6 March 2015) regarding the requirements for certain hedge funds
​7 April 2015 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court Judgments - 2016-2014

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

  • TC-IT 13512 JHB - 30 March 2015 - Section 64B(2) read with sections 64C(2)(g) and 64B(9); whether STC ought to be levied on the Appellant in relation to interest free loans which the Respondent claims to be deemed dividends
  • TC-VAT 969 CTN - 30 March 2015 - Section 11(2)(l); whether goods or services contractually supplied to persons outside the Republic ought to be zero-rated or standard-rated
​1 April 2015 ​Media Release Preliminary Outcomes of Revenue Collection for the 2014-2015 Fiscal Year
​1 April 2015 ​Legal & Policy - Dispute Resolution & Judgments - Dispute Resolution Process

Tax Administration Act, 2011

  • Dispute Resolution Process - the page content was updated to include the information published in Notice 295 pertaining to the Tax Court's address
​1 April 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements & their Protocols
​1 April 2015 ​Payroll Taxes 2015 Employer Annual Reconciliation
​31 March 2015 ​Tax workshops for 2015 Tax workshops from April to June 2015
​31 March 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Income Tax Act, 1962

Second Round for Comment - To be submitted by no later than 31 May 2015

​31 March 2015 ​Legal & Policy - Publications - Find a Guide

Value-Added Tax Act, 1991

​31 March 2015 ​Legal & Policy - Secondary Legislation - Public Notices Tax Administration Act, 2011

Note that there are now separate addresses for the institution of legal proceedings and delivery of documents, notices or requests to SARS, the Tax Board or Tax Court or High Court, depending on the specific rule

These addresses have been added to the page Institution of Legal Proceedings

​31 March 2015 ​​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Income Tax Act, 1962
Comments invited to be submitted by no later than 12 June 2015
​31 March 2015 ​Trade Statistics Trade Statistics for February 2015
​30 March 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding General Rulings - BGR1-20

Value-Added Tax Act, 1991

​30 March 2015 ​Legal & Policy - Secondary Legislation - Income Tax Notices

Income Tax Act, 1962

​30 March 2015 ​Legal & Policy - Secondary Legislation - Proclamations

South African Revenue Service Act, 1997

​30 March 2015 ​Legal & Policy - International Treaties & Agreements - MAAs on VAT
​​27 March 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN Numbers 81-100

Value-Added Tax Act, 1991

​27 March 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding General Rulings - BGR1-20

Value-Added Tax Act, 1991

​27 March 2015 ​Legal & Policy - Publications - Find a Guide

Value-Added Tax Act, 1991

​27 March 2015 ​Legal & Policy - Publications - Find a Guide

Income Tax Act, 1962

​​27 March 2015 ​​​Legal & Policy - Secondary Legislation - Income Tax Notices

Income Tax Act, 1962; Unemployment Insurance Contributions Act, 2002; Skills Development Levies Act, 1999

​27 March 2015 ​​Legal & Policy - Secondary Legislation - Tariff Amendments Customs and Excise Act, 1964
​​27 March 2015 ​​Legal & Policy - Secondary Legislation - Rule Amendments

Customs & Excise Act, 1964

Rule Amendment Notice R.246 - Rules under section 77H on appeal procedures with specific reference to reporting line of tariff and valuation section - effective retrospectively from 1 September 2014

​26 March 2015 ​Media Release Update on implementation of FATCA in South Africa
​26 March 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments

Customs and Excise Act, 1964

​26 March 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Income Tax Act, 1962
Comments invited to be submitted by no later than 15 May 2015
​​​26 March 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding General Rulings - BGR21-40 Value-Added Tax Act, 1991
​​26 March 2015 ​Legal & Policy - Archive - Practice Notes

Value-Added Tax Act, 1991

​26 March 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings: BPR81-100

Income Tax Act, 1962

​26 March 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN Numbers 81-100 Value-Added Tax Act, 1991
​26 March 2015 ​Legal & Policy - Publications - Find a Guide In General
​26 March 2015 ​Withholding Tax on Interest (WTI) WTI payments can only be made from 13 April 2015. We apologise for the inconvenience and will notify clients once the payment facility is available.
​25 March 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN Numbers 81-100

Value-Added Tax Act, 1991

​25 March 2015 ​Transfer Duty ​Plot and Plan Transactions
​24 March 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Class Rulings: BCR41-60

Income Tax Act, 1962

​23 March 2015 ​Legal & Policy - Secondary Legislation - Rule Amendments

Customs & Excise Act, 1964

​23 March 2015 ​Income Tax Industry Classification Survey SARS is conducting a survey with companies about the type of economic activity they are engaged in, here in South Africa.
​20 March 2015 ​​Legal & Policy - Publications - Find a Guide

​In General

​19 March 2015 ​Legal & Policy - Secondary Legislation - Rule Amendments

Customs & Excise Act, 1964

  • Rules amended in terms of section 21A  for alignment with new Special Economic Zones (SEZ) legislation - to be implemented on a later date
  • Rules made under section 47 on compulsory tariff determinations for alcoholic beverages - determinations to be obtained with effect from 1 April 2015 within the specific time frames prescribed
​16 March 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and their Protocols

Income Tax Act, 1962

The DTA with Cameroon was signed on 19 February 2015 in Yaoundé and the DTA with Qatar was signed on 6 March 2015 in Pretoria

​16 March 2015 ​Legal & Policy - Secondary Legislation - Public Notices

Tax Administration Act, 2011

​13 March 2015 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court Judgments: 2016-2014

Income Tax Act, 1962

Application on whether SARS could amend its Rule 10 statement pertaining to a section 103 case and counter application to strike out certain words

​12 March 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015

Customs & Excise Act, 1964

​12 March 2015 ​Legal & Policy - Publications - Find a Guide

In General

Taxation in South Africa (2014/2015)

​​12 March 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding General Rulings - BGR21-40

Value-Added Tax Act, 1991

​12 March 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Value-Added Tax Act, 1991

Circulated for second round of comments; comments due by no later than 31 May 2015

​12 March 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN Numbers 81-100

Value-Added Tax Act, 1991

​11 March 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Class Rulings - BCR1-20

Income Tax Act, 1962

  • BCR 008 - Tax Consequences off proceeds of annuity policies purchased by employers to settle post-retirement medical aid subsidy obligations - Replaced due to a review (refer to par. 9 thereof)
​11 March 2015 ​Legal & Policy - Secondary Legislation - Rule Amendments

Customs & Excise Act, 1964

​10 March 2015 ​Legal & Policy - Preparation of Legislation

Customs Control Act, 2014; Customs Duty Act, 2014

​10 March 2015 ​Legal & Policy - Secondary Legislation - Other Notices

Collective Investment Schemes Control Act, 2002

These Notices were published by the Financial Services Board (FSB) on the determination of certain hedge funds as collective investment schemes and certain participatory interests that may be issued to investors as tax free investments

​09 March 2015 ​Legal & Policy - Secondary Legislation - Regulations

Income Tax Act, 1962

National Treasury published these regulations on 6 March 2015 to be effective from 1 April 2015

​09 March 2015 Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200

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

​​06 March 2015 ​Legal & Policy - Publications - Average Exchange Rates

Income Tax Act, 1962

​06 March 2015 ​Media Release SARS Enforcement and Customs Operations for February 2015
​05 March 2015 Legal & Policy - Secondary Legislation - Rule Amendments: 2015

Customs & Excise Act, 1964

05 March 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015

Customs & Excise Act, 1964

​05 March 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Unemployment Insurance Contributions Act, 2002

Comments to be submitted by no later than 20 March 2015

​03 March 2015 ​Media Release Over 22kg crystal methamphetamine seized at OR Tambo
​02 March 2015 ​Media Release Substantial Narcotics Shipments Stopped
​02 March 2015 ​Legal & Policy - Preparation of Legislation - Workshops - Rules to the Customs Control Act, 2014 Customs Control Act, 2014
  • Note that the workshop has been moved to 23 April 2015
  • Discussion will still be on comments received on the draft rules for Chapters 32-41
  • Book your place before 13 April 2015
​02 March 2015 ​SARS Tender

RFP 29 2014 - Provision Of Space for SARS Regionally

Closing Date: 31 March 2015, 11:00

​​27 February 2015 ​Legal & Policy - Secondary Legislation - Income Tax Notices

Income Tax Act, 1962

​27 February 2015 ​Trade Statistics Trade Statistics for January 2015
​27 February 2015 ​Legal & Policy - Archive - General Notes

Income Tax Act, 1962

​27 February 2015 ​Legal & Policy - Secondary Legislation -  Income Tax Notices

Income Tax Act, 1962

  • Notice 175 - Fixing of the rate per kilometre in respect of motor vehicles in terms of section 8(1)(b)(ii) and (iii) - effective from 1 March 2015
​27 February 2015 ​Legal & Policy - Secondary Legislation - Public Notices

Tax Administration Act, 2011

  • Notice 169 - Returns to be submitted in terms of section 25 (Tax Administration Act) and section 4(1) of the Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013
​26 February 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015

Customs & Excise Act, 1964

​26 February 2015 ​Tax Directives Form A&D, Form B and Form E have been updated make provision for the fund administrator to include the portion of the service that was rendered outside South Africa.
​25 February 2015 ​Budget 2015 Finance Minister Nhlanhla Nene presented the budget speech to Parliament. Read more here about the changes.
​25 February 2015 ​Legal & Policy - Secondary Legislation - Regulations and Income Tax Notices

​Income Tax Act, 1962 - Tax Free Savings & Investment Accounts

​​25 February 2015 ​​Legal & Policy - Secondary Legislation - Tariff Amendments 2015

​Budget 2015 - Taxation Proposals

​25 February 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

National Legislation

​25 February 2015 ​Legal & Policy - Secondary Legislation - Income Tax Notices

​Income Tax Act, 1962

​24 February 2015 ​IT3 Submissions The latest IT3 Business Requirements Specification (BRS) is now available
​23 February 2015 ​WTI Withholding Tax on Interest
​23 February 2015 ​Legal & Policy - Dispute Resolution & Judgments - High Court: 2016-2014

Income Tax Act, 1962

Decision to raise additional assessments after limitations period; section 79; misrepresentation or non-disclosure; review of decision in terms of PAJA; factual dispute best dealt with by Tax Court; In casu appropriate to defer to the internal remedies of the Tax Administration Act, 2011

 

​23 February 2015 ​Legal & Policy - Publications - Find a Guide

Income Tax Act, 1962

​23 February 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Customs & Excise Act, 1964

​23 February 2015 ​Legal & Policy - Secondary Legislation

Income Tax Act, 1962

National Treasury issued a Media Statement on Friday 20 February 2015 to indicate that the Minister has approved the publication of the final Notices and Regulations under section 12T(8) of the Income Tax Act, 1962 that allow for the introduction of Tax Free Savings and Investment Accounts with effect from 1 March 2015

Copies of the Drafts submitted to the Government Printers are available as follows:

​19 February 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200 Income Tax Act, 1962
​18 February 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200

Income Tax Act, 1962

​17 February 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements

Income Tax Act, 1962

All Status Overview documents were updated as well. The Instrument of Ratification in the Multilateral SADC Agreement on Assistance in Tax Matters was deposited on 21 January 2015 in Gaborone

​16 February 2015 ​Legal & Policy - Publications - Find a Guide

Tax Administration Act, 2011

​16 February 2015 ​Imported Cheese Stats Imported Cheese Stats up to January 2015
​13 February 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements

Income Tax Act, 1962

Also note the provisions which form an integral part to the FATCA IGA in terms of Article 7 thereof

​12 February 2015 ​​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Income Tax Act, 1962

Comments are due by no later than 31 May 2015

​12 February 2015 ​Legal & Policy - Preparation of Legislation - Workshops - Rules to the Customs Control Act, 2014

Customs Control Act, 2014

Next External Customs Control Draft Rules Workshop is scheduled for 27 March 2015

  • Discussion will be on comments received on the draft rules for Chapters 32-41
  • Book your place before 20 March 2015
  • The presentation on the discussion of comments received on Chapters 1 and 3-10 is now available
​12 February 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200

Income Tax Act, 1962

​11 February 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - Numbers 1-20

Income Tax Act, 1962

IN 11 (Issue 2) was archived for ease of reference

​​11 February 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Income Tax Act, 1962

Comments are due by no later than 30 April 2015

​11 February 2015 ​Legal & Policy - Dispute Resolution & Judgments - High Court: 2016-2014

Customs & Excise Act, 1964

Retention and release of bonded goods on which duties and VAT have not been paid; preference or ranking order of claims

​5 February 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Customs & Excise Act, 1964; Value-Added Tax Act, 1991

Comments are invited on these drafts to be submitted by no later than 20 and 27 February 2015, respectively

​5 February 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015

Customs & Excise Act, 1964

​5 February 2015 ​Legal & Policy - Voluntary Disclosure Programme (VDP)

Tax Administration Act, 2011

​4 February 2015 ​Media Release Resignation of Mr Johann van Loggerenberg
​3 February 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements

The ATAF Instrument of Ratification was deposited on 2 December 2014 in Pretoria

​3 February 2015 ​Legal & Policy - International Treaties & Agreements - DTAs and Protocols (Rest of the World)

Income Tax Act, 1962

​30 January 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - Numbers 1-20

Income Tax Act, 1962

​30 January 2015 ​Trade Statistics Trade Statistics for December 2014
​29 January 2015 ​SARS branches ​SARS Western Cape branches
​29 January 2015 ​Media Release CCMA Conciliation
​28 January 2015 Income Tax ​30 January 2015 deadline
​28 January 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment

Income Tax Act, 1962

Comments are invited by no later than 20 February 2015

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

Customs Control Act, 2014

The due date for comments is extended to 20 February 2015

​27 January 2015 ​Dividends Tax ​Legal changes made to Dividends Tax
​22 January 2015 ​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments - 2016-2014

Tax Administration Act, 2011

Section 163; Preservation order; Application for postponement or extension of return day of a provisional preservation order

​21 January 2015 ​Legal & Policy - Primary Legislation - Amendment Acts

​The following Amendment Acts were promulgated on 20 January 2015:

  • Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2014 (Act No. 42 of 2014)
  • Taxation Laws Amendment Act, 2014 (Act No. 43 of 2014)
  • Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014)
​20 January 2015 ​Media Release SARS Enforcement and Customs Operations for December 2014
​19 January 2015 ​SARS Tender

RFP 24 2014 - Job Design Solution

Closing Date: 16 February 2015, 11:00

​19 January 2015 ​Legal & Policy - International Agreements - Exchange of Information Agreements

Income Tax Act, 1962

  • ​Summary of all TIEAs was updated to reflect that the TIEA with Grenada was signed on 10 December 2014 in St. Georges, Grenada
​14 January 2015 ​SARS Scam Tax Refund
​13 January 2015 ​Media Release Response to recent media speculation pertaining to internal disciplinary processes faced by some employees
​12 January 2015 ​Legal & Policy - International Agreements - Exchange of Information Agreements

Income Tax Act, 1962

Summary of all TIEAs was updated accordingly

 

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