What’s new at sars?

​Date ​What is it? What is it about?
​10 April 2019 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for comments: 10 May 2019
​5 April 2019 ​Legal Counsel – Secondary Legislation – Rule Amendments

Customs & Excise Act, 1964

The following rule amendments were published in Government Gazette 42381:

  • Notice R562, to enhance the administration and compliance in respect of the Health Promotion Levy on Sugary Beverage
  • Notice R564 relating to the implementation of the UCR
​5 April 2019 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2019

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notice R563, as published in Government Gazette 42381, and Correction Notice R565, as published in Government Gazette 42385, are now available.
​4 April 2019 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2019

Customs & Excise Act, 1964

The Tariff Amendment Notice, scheduled for publication in the Government Gazette, relates to the amendments to –

  • Part 7A of Schedule No. 1 to amend Note 5 to include the reference to grams per 100 millimeters and insert Note 6 to indicate how sugar content will be calculated.

Publication details will be made available later

​4 April 2019 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2019

Customs & Excise Act, 1964

The Correction Notice, scheduled for publication in the Government Gazette, relates to the correction to –

  • Part 1 of Schedule No. 1 – as published in Government Gazette 42338 dated 29 March 2019 – by the substitution of tariff subheading 8471.49.90 to change the wording from "with a screen size exceeding 45cm" to "other".

Publication details will be made available later

​​29 March 2019 ​Legal Counsel – Secondary Legislation – Rule Amendments

Customs & Excise Act, 1964

  • Rule Amendment Notice R516, as published in Government Gazette 42356, relates to the amendment to DAR 183 about the postponement of implementation date of IAA rules published on 21 December 2018
​29 March 2019 ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2019

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notices R500, R501, R502, R503, R504, R505, R506, as published in Government Gazette 42338, and Tariff Amendment Notice R515, as published in Government Gazette 42352, are now available.

​29 March 2019 ​Trade Statistics Trade Statistics for February 2019
​​​22 March 2019 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2019

Customs & Excise Act, 1964

The Tariff Amendment Notices, scheduled for publication in the Government Gazette, relate to the amendments to –

  • Part 1 of Schedule No. 1, by the insertion of new-8-digit tariff subheadings under tariff heading 84.71 and 95.04 to provide for computers with a screen size exceeding 45cm as well as gaming consoles with images produced on any external screen; 
  • Part 1 of Schedule No. 1, to provide for  separate tariff subheadings for sanitary pads, bread flour and cake flour to facilitate the zero-rating/VAT exemption as tabled by the Minister of Finance on 20 February 2019; 
  • Part 1 of Schedule No. 1, to provide for separate tariff subheadings for pantyliners to facilitate the zero-rating/VAT exemption as tabled by the Minister of Finance on 20 February 2019;
  • Part 2B of Schedule No. 1, to give effect to the Budget proposals announced by the Minister of Finance on 20 February 2019 to apply ad valorem excise duty on –
    • computers with a screen size exceeding 45 cm; and
    • gaming consoles with images produced on any external screen or surface;
  • Part 5A of Schedule No. 1, by an increase of 15c/li in the rate of the general fuel levy from 337c/li to 352c/li and 322c/li to 337c/li on petrol and diesel respectively to give effect to the Budget proposals announced by the Minister of Finance on 20 February 2019;
  • Part 5B of Schedule No. 1, by an increase of 5c/li in the RAF levy from 193c/li to 198c/li on both petrol and diesel to give effect to the Budget proposals announced by the Minister of Finance on 20 February 2019; 
  • Part 7A of Schedule No. 1, by an increase of 10c/g in the rate of the health promotion levy from 2.1c/g per 100ml to 2.21c/g per 100ml to give effect to the Budget proposals announced by the Minister of Finance on 20 February 2019; and
  • Part 3 of Schedule No. 6, as a consequence to the increase in the fuel and RAF levy as announced by the Minister of Finance in his budget speech of 20 February 2019; the diesel refund provisions are adjusted accordingly.
     
    Publication details will be made available later
​​22 March 2019 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2019

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notice R448, as published in Government Gazette 42324, are now available.

​20 March 2019 ​​​Legal Counsel – Secondary Legislation – Tariff Amendments 2019

Customs & Excise Act, 1964

The Tariff Amendment Notice, scheduled for publication in the Government Gazette, relates to the amendments to the –

  • imposition of provisional payment in relation to the alleged dumping of clear float glass, classifiable in tariff subheadings 7005.29.17; 7005.29.23; 7005.29.25 and 7005.29.35, originating in or imported from Saudi Arabia and the United Arab Emirates – ITAC Report 599.

Publication details will be made available later

​20 March 2019 ​Legal Counsel – Publications – FAQs

Value-Added Tax Act, 1991

​20 March 2019 ​​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 301-320 Income Tax Act, 1962, Securities Transfer Tax Act, 2007, and Value-Added Tax Act, 1991 
​18 March 2019 ​Legal Counsel – Secondary Legislation – Regulations

Value-Added Tax Act, 1991

  • Regulation R.429, published in Government Gazette 42316 – Prescribing electronic services
​18 March 2019 ​​Legal Counsel – Preparation of Legislation – Explanatory Memoranda Value-Added Tax Act, 1991
​18 March 2019 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Income Tax Act, 1962

  • Draft Interpretation Note – Apportionment of surplus and minimum benefit requirements – Pension Funds Second Amendment Act

Due date for comments: 31 May 2019

​18 March 2019 ​​Legal Counsel – Legal Advisory – Published Binding Rulings ​Updated ​Register of all Binding General Rulings
​18 March 2019 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 41-60 Income Tax Act, 1962
​18 March 2019 ​Legal Counsel – Legal Advisory – Interpretation Notes ​Updated Register of all Interpretation Notes
​18 March 2019 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 101-120 Income Tax Act, 1962
​18 March 2019 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 1-20 Income Tax Act, 1962
​18 March 2019 ​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​15 March 2019 ​Legal Counsel – Legal Advisory – Published Binding Rulings Updated ​Register of all Binding General Rulings
​15 March 2019 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 41-60 Value-Added Tax Act, 1991
​14 March 2019 ​Counsel – Preparation of Legislation – Bills

National Legislation

The Minister of Finance tabled the following Bill in the National Assembly on 5 February 2019:

  • Customs and Excise Amendment Bill [B3—2019]
​12 March 2019 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs and Excise Act, 1964

Due date for comments: 29 March 2019

​8 March 2019 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017 Income Tax Act, 1962
  • 13868 ​(​27 February 2019)
Whether the Appellant was entitled to a postponement and condonation for filing its appeal  
7 March 2019 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Excise Duty Act, 1964, and Customs Control Act, 2014 
Due date for comments extended to 29 March 2019
​6 March 2019 ​Legal Counsel – Publications – Average Exchange Rates Income Tax Act, 1962
​6 March 2019 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs and Excise Act, 1964
Due date for comments extended to 8 March 2019
​5 March 2019 ​Legal Counsel – Legal Advisory – Interpretation Notes ​Updated Register of all Interpretation Notes
​5 March 2019 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 1-20 Income Tax Act, 1962
5 March 2019 ​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​4 March 2019 ​Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) – 2019-2017

Tax Administration Act, 2011

Appeal against imposition of understatement penalties

​4 March 2019 ​Legal Counsel – Preparation of Legislation – Bills National Legislation
  • Amendments were made to the Carbon Tax Bill [B46—2018] as tabled by the Minister of Finance in the National Assembly on 20 November 2018
​​1 March 2019 Legal Counsel – Preparation of Legislation – Discussion Papers Customs & Excise Act, 1964
Due date for comments: 31 May 2019
​1 March 2019 ​Legal Counsel – Secondary Legislation – Income Tax Notices

Income Tax Act, 1962

Publication details for Income Tax Notice 268, as published in Government Gazette 42258, in terms of section 8(1) relating to the daily amounts in respect of meals and incidental costs, are now available

​28 February 2019 ​Trade Statistics Trade Statistics for January 2019
​27 February 2019 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Excise Duty Act, 1964, and Customs Control Act, 2014 
Due date for comments: 9 March 2019
​​21 February 2019 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2019

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notices R237 and R238, as published in Government Gazette 42241, are now available

​21 February 2019  ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2019

Customs & Excise Act, 1964

The Tariff Amendment Notices, scheduled for publication in the Government Gazette, relate to the amendments to –

  • Part 3 of Schedule No. 2, by the insertion of safeguard item 260.03/7318.15.39/01.08 to implement safeguard duty of 48.01% on other screws fully threaded with hexagon heads – ITAC Report 596 (with effect from 3 August 2019 up to and including 2 August 2020); and
  • Part 3 of Schedule No. 2, by the insertion of safeguard item 260.03/7318.15.39/01.08 to implement safeguard duty of 45.61% on other screws fully threaded with hexagon heads – ITAC Report 596 (with effect from 3 August 2020 up to and including 2 August 2021).
Publication details will be made available later 
​21 February 2019 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Tax Administration Act, 2011
  • Draft revised notice – Listing reportable and excluded arrangements in terms of sections 35(2) and 36(4).
Due date for comments: 8 March 2019
​21 February 2019 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

National Legislation

  • Draft Bill – Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2019
​20 February 2019 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2019 Customs & Excise Act, 1964
  • Taxation Proposals as tabled by the Minister of Finance during the 2018 National Budget Review at 14:18 on 20 February 2019
​20 February 2019 ​Legal Counsel – Secondary Legislation – Income Tax Notices

​​​Income Tax Act, 1962

Income Tax Notice, scheduled for publication in the Government Gazette, in terms of section 8(1) relating to the daily amounts in respect of meals and incidental costs – effective 1 March 2019

Publication details will be made available later

​20 February 2019 ​​Legal Counsel – Publications – Find a Guide – General ​​In General
​20 February 2019 ​​Legal Counsel – Legal Advisory – Interpretation Notes Register of all Interpretation Notes updated
​20 February 2019 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 1-20 Income Tax Act, 1962
​20 February 2019 ​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​15 February 2019 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2019

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notices R176 and R177, as published in Government Gazette 42232, are now available

​15 February 2019 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2019

Customs & Excise Act, 1964

The Tariff Amendment Notice, scheduled for publication in the Government Gazette, relates to the amendments to –

  • Part 3 of Schedule No. 2, by the insertion of safeguard item 260.03/7318.15.39/01.08, to implement safeguard duty of 50.54% on other screws fully threaded with hexagon heads – ITAC Report 596 (with retrospective effect from 3 August 2018 up to and including 2 August 2019).

Publication details will be made available later 

​14 February 2019 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2019

Customs & Excise Act, 1964

The Tariff Amendment Notice, scheduled for publication in the Government Gazette, relates to the amendments to –

  • Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99, to increase the rate of customs duty on sugar from 369.57c/kg to 401.79c/kg in terms of the existing variable tariff formula – Minute M13/2018
Publication details will be made available later 
​14 February 2019 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 301-320 Income Tax Act, 1962, and Securities Transfer Tax Act, 2007
  • Binding Private Ruling (BPR) 318 – Corporatisation of a collective investment scheme in property by way of an asset-for-share transaction followed by an amalgamation transaction
​11 February 2019 ​Legal Counsel – Secondary Legislation – Rule Amendments Customs & Excise Act, 1964
​11 February 2019 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 301-320

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

Two Binding Private Rulings (BPRs) were published:

  • BPR 316 – Amalgamation of companies in terms of business rescue plan
  • BPR 317 – Disposal of business by way of asset-for-share transaction
​8 February 2019 ​Legal Counsel – Legal Advisory – Interpretation Notes ​​Register of all Interpretation Notes updated
​​8 February 2019 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 41-60

Income Tax Act, 1962

  • Interpretation Note 43 (Issue 7) – Circumstances in which certain amounts received or accrued from the disposal of shares are deemed to be of a capital nature
​​8 February 2019 ​Legal Counsel – Archive – Interpretation Notes

Income Tax Act, 1962

  • Interpretation Note 43 (Issue 6) – Circumstances in which certain amounts received or accrued from the disposal of shares are deemed to be of a capital nature
​8 February 2019 ​​Legal Counsel – Secondary Legislation – Rule Amendments 2019

Customs & Excise Act, 1964

Publication details for rule amendment notices R121 and R122, as published in Government Gazette 42218, are now available

​7 February 2019 ​Legal Counsel – Secondary Legislation – Rule Amendments 2019

Customs & Excise Act, 1964

The following rule amendments were published:

  • Rules under section 75 – Keeping of a register by rebate users of excisable goods
  • Rule amendments in terms of the customs and Excise Act, 1964, to enhance the administration and enforcement in respect of stills, agricultural distillers and manufacture of excise goods for own use

Publication details will be made available later

​7 February 2019 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

​Customs Control Act, 2014, and Customs Duty Act, 2014

Due date for comments: 9 March 2019
​7 February 2019 ​Legal Counsel – Legal Advisory – Interpretation Notes Register of all Interpretation Notes updated
7 February 2019 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 101-120

Income Tax Act, 1962

Two Interpretation Notes were uploaded:

  • Interpretation Note 109 – Lease agreements
  • Interpretation Note 110 – Leasehold improvements
​6 February 2019 Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs and Excise Act, 1964

Due date for comments: 6  March 2019
​6 February 2019 ​Legal Counsel – Secondary
Legislation – Other Notices

National Legislation

The Minister intends to introduce the Bill in the National Assembly shortly

​31 January 2019 ​Trade Statistics ​Trade Statistics for December 2018
​30 January 2019 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Income Tax Act, 1962
Due date for comments: 15 March 2019
​30 January 2019 ​Legal Counsel – Legal Advisory – Published Binding Rulings ​Register of all Binding General Rulings
​30 January 2019 ​Legal Counsel – Publications – Find a Guide – Income Tax Income Tax Act, 1962
​29 January 2019 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017

Income Tax Act, 1962 

  • 14189 ​(20 December 2018)
Whether a lease premium is of a capital or revenue nature
​29 January 2019 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017 Value-Added Tax Act, 1991 
Whether the Appellant was liable for VAT in terms of section 8(15)
on certain promotional products for advertising and promotional services
​24 January 2019 ​Legal Counsel – Legal Advisory – Interpretation Notes ​Register of all Interpretation Notes updated
​24 January 2019 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 101-120

​Mineral and Petroleum Resources Royalty Act, 2008​

​23 January 2019 ​Legal Counsel – Publications – Find a Guide – General In General
​19 January 2019 ​Legal Counsel – Preparation of Legislation – Explanatory Memoranda National Legislation
​19 January 2019 ​​​​Legal Counsel – Preparation of Legislation – Response Documents

National Legislation

The following Response Documents were published:

  • Final Response Document on the Taxation Laws Amendment Bill, 2018 and the Tax Administration Laws Amendment, Bill, 2018
  • Final Response Document on the Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2018
​18 January 2019 ​Legal Counsel – Primary Legislation – Amendment Acts

National Legislation

The following Amendment Acts were promulgated on 17 January 2019:

  • Taxation Laws Amendment Act 23 of 2018
  • Tax Administration Laws Amendment Act 22 of 2018
  • Rates and Monetary Amounts and Amendment of Revenue Laws Act 21 of 2018
​18 January 2019 ​Legal Counsel – Publications – Find a Guide – Income Tax Income Tax Act, 1962
​17 January 2019 ​​Legal Counsel – Legal Advisory – Interpretation Notes ​​Register of all Interpretation Notes updated
​17 January 2019 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 81-100 Income Tax Act, 1962
​17 January 2019 ​​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​16 January 2019 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for comments: 31 January 2019
​​16 January 2019 ​Legal Counsel – Preparation of Legislation – Discussion Papers National Legislation
Due date for comments: 15 February 2019
​16 January 2019 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017 Income Tax Act, 1962 
  • 13988 ​(​1 November 2018)
Whether the Appellant was entitled to a section 24C allowance
in respect of a loyalty programme it administered
​15 January 2019 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017 Employment Tax Incentive Act, 2013, and Labour Relations Act, 1995 
  • 14426 ​(​13 December 2018)
Whether the Appellant was entitled to an employment tax incentive deduction
​14 January 2019 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for comments: 28 January 2019
​​11 January 2019 ​Legal Counsel – Legal Advisory – Interpretation Notes ​​Register of all Interpretation Notes updated
​11 January 2019 Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 81-100 Income Tax Act, 1962
​11 January 2019 ​Legal Counsel – Archive – Interpretation Notes

​Income Tax Act, 1962

​10 January 2019 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964

Due date for comments: 31 January 2019

​10 January 2019 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 301-320 Income Tax Act, 1962
​10 January 2019 ​Legal Counsel – Publications – Tables of Interest Rates Income Tax Act, 1962
  • Updated Tables of interest rates:
    • Table 1 – Interest rates on outstanding taxes and interest rates payable on certain refunds of tax
    • Table 2 – Interest rates payable on credit amounts
 

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