What’s new at sars?

​Date ​What is it? What is it about?
​11 August 2020 ​Legal Counsel – Secondary Legislation – Rule Amendments 2020

Customs & Excise Act, 1964 / COVID-19

Publication details for rule amendment notice R876, as published in Government Gazette 43608 of 11 August 2020, are now available. The notice provides for further deferral period in respect of payment of excise duties on certain products (DAR201).

​9 August 2020 ​SMS from SARS on auto-assessment

​Difference between SMS amount & SIM01:
If you received a SMS auto-assessment notice from SARS and the amount in the SMS is not exactly the same as the amount shown in your proposed auto-assessment on eFiling or SARS MobiApp, then it is possible that fresh 3rd party data arrived at SARS in-between the time that we populated the SMS and the time that you logged into eFiling or MobiApp and viewed your proposed auto-assessment. The amount shown on the proposed auto-assessment on your return is the correct amount at the time that you logged into eFiling or MobiApp and viewed your proposed auto-assessment.

​8 August 2020 ​SMS from SARS on auto-assessment ​If your auto-assessment SMS shows a minus (-R amount) it means that SARS owes you a refund.  If there is not a minus, it means you need to make a payment to SARS. If you have a travel allowance and can claim against the allowance, then you need to edit your auto-assessment, complete the outstanding information, and then file your return. If you are eligible for a medical expense rebate but you do not see it on the auto-assessment, please remember that it is already included in the “rebate” part of the auto-assessment.
​7 August 2020 ​Legal Counsel – Secondary Legislation – Rule Amendments 2020

Customs & Excise Act, 1964

The rule amendment notice, scheduled for publication in the Government Gazette on Tuesday, 11 August 2020, is intended to provide for further deferral period in respect of payment of excise duties on certain products (DAR201)

​​7 August 2020 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2022-2020

Tax Administration Act, 2011, and Value-Added Tax Act, 1991

SARS has released three tax court decisions:

  • SARSTC VAT 1712 (VAT) [2020] (Johannesburg) (29 April 2020) (Fringe Benefit)
  • SARSTC VAT 1712 (VAT) [2020] (Johannesburg) (29 April 2020) (Supply)
  • SARSTC 13720 (ADM) [2020] (Johannesburg) (27 March 2020)

Summaries are available on the tax court judgments page

​7 August 2020 ​Media Release Update on the 2020 Filing Season for Personal Income Tax
​7 August 2020 ​New Tender ​The appointment of service providers to provide ICT Facilities Services for SARS offices nationwide.
​7 August 2020

​SMS from SARS on auto-assessment

​If you have received an SMS that tells you that you have been auto-assessed by SARS, and you are unsure if this message is genuine, please log into your eFiling or MobiApp to verify the auto-assessment notification. Where the tax amount on the SMS and the tax amount on the auto-assessment is not the same, the SMS is still valid.

Please note: SARS will never request your banking or personal details in any correspondence that you receive via post, email or SMS. SARS will not send you hyperlinks to other websites - even those of banks.

SARS will publish info on current notifications on the SMSs, emails and surveys webpage in case you need to verify the SMS wording. Also see our FAQs on auto assessment.

​7 August 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BCR 61-80 Income Tax Act, 1962
  • Binding Class Ruling (BCR) 072 – Deductibility of employment related expenditure, incurred as part of a B-BBEE ownership transaction and the PAYE treatment of interest-free loan to a share trust
​7 August 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for public comment: 21 August 2020
​7 August 2020 ​Excise: Environmental Levy Carbon Tax webpage updated with new tariff amendments
​7 August 2020 ​Auto Assessment Updated FAQs for auto assessment
​7 August 2020 ​New SARS scam SARS SCAM - Credit Acknowledgement - 7 August 2020
​7 August 2020 ​​Legal Counsel – Secondary Legislation – Rule Amendments 2020

Customs & Excise Act, 1964

Rule amendment notice R864 in Government Gazette 43592 of 7 August 2020, under sections 24 and 120 – Ships’ stores consumed in the Republic 70707070 (DAR202)

​​7 August 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

Publication details for the following tariff amendment notices are now available:

  • R859, R860, R861, R862 and R863 as published in Government Gazette 43592 of 7 August 2020
  • R866, as published in Government Gazette 43597 of 7 August 2020
​6 August 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

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, in order to give notice that the safeguard duties imposed through Notice Nos. R.829, R.830 and R.831 of Government Gazette No. 41038 dated 11 August 2017, are hereby extended up to and including 10 August 2021 at the current rate of 8%;
  • Part 1 of Schedule No. 1, by the insertion of tariff subheadings 9903.00.10, 9903.00.30 and 9903.00.50 to give effect to the Budget proposal, to implement the carbon emissions tax as announced by the Minister of Finance on 20 February 2019;
  • Part 3F of Schedule No. 1 by the insertion of Notes as well as items under heading 157.00/9903.00 to give effect to the Budget proposal, to implement the carbon emissions tax as announced by the Minister of Finance on 20 February 2019;
  • Part 3F of Schedule No. 1 by the substitution of items under heading 157.00/9903.00 to increase the rate of environmental levy on carbon emissions from R120/t CO2 emissions to R127/t CO2 emissions;
  • Part 6 of Schedule No. 6 by the insertion of Notes and various items to give effect to the Budget proposal, to implement the carbon emissions tax as announced by the Minister of Finance on 20 February 2019; and
  • Schedule No. 8 by the insertion of item 805.26 to give effect to the Budget proposal, to implement the carbon emissions tax as announced by the Minister of Finance on 20 February 2019.
    Publication details will be made available later
​6 August 2020 ​​Legal Counsel – Publications – FAQs ​​IncomeTax Act, 1962, and Estate Duty Act, 1955
​6 August 2020 ​Venture Capital Companies (VCC) Updated VCC list: one new approval and three name changes
​6 August 2020 ​Customs ​Updated Customs weekly list of unentered goods
​4 August 2020 ​Small Business ​Tax Clearance Information – If you require a Tax Clearance Status (TCS) or ‘Tax Clearance Certificate’ see our simplified process to apply online in all languages.
​4 August 2020 ​Procurement ​Question and Answer document published for Request for Proposal (RFP)06/2020: Renewal of current VMWare license maintenance and support and the procurement of additional VMWare software and services.
​​3 August 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

National Legislation / COVID-19

National Treasury's and SARS's websites have been updated to include the 2020 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill – 31 July 2020 to Friday's release of the 2020 draft Tax Bills, draft Regulations and Venture Capital Company Survey (as published below)

Due date for public comment: 31 August 2020
​1 August 2020 ​Guides published for Filing Season 2020

 IT-AE-36-G05 - Comprehensive Guide to the ITR12 Income Tax Return For Individuals - External Guide

IT-GEN-06-G01 - Guide to the Individual ITR12 Return for Deceased and Insolvent Estates - External Guide

IT-AE-36-G02 - Comprehensive Guide to the Income Tax return for Trusts - External Guide

IT-AE-37-G02 – Step-by-Step Guide to complete your Trust return via eFiling - External Guide

IT-AE-36-G06 - How to submit your individual income tax return via eFiling - External Guide

GEN-ELEC-06-G01 - Guide to Help-You-eFile - External Guide

 IT-AE-40-G02 - Guide to the SARS MobiApp - External Guide

​31 July 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

National Legislation / COVID-19

National Treasury and SARS invite public comment on the following draft documents, intended to give effect to the 2020 Budget and the extension of some COVID-19 relief measures:

  • 2020 Draft Taxation Laws Amendment Bill (TLAB) – 31 July 2020
  • 2020 Draft Explanatory Memorandum on the 2020 Draft Taxation Laws Amendment Bill – 31 July 2020
  • 2020 Draft Tax Administration Laws Amendment Bill (TALAB ) – 31 July 2020
  • 2020 Draft Memorandum on the objects of the 2020 Draft Tax Administration Laws Amendment Bill – 31 July 2020
  • 2020 Draft Regulations Prescribing Electronic Service – 31 July 2020

Venture Capital Companies to please also complete the Venture Capital Company (VCC) Survey.

Due date for public comment: 31 August 2020
​31 July 2020 ​Legal Counsel – Secondary Legislation – Rule Amendments 2020

Customs & Excise Act, 1964

Rule amendment notice R825 in Government Gazette 43569 of 31 July 2020, under sections 59A and 120 – Rule 59A.03 relating to the use of registration code 70707070 (DAR200)

​31 July 2020 ​New SARS Scam SARS SCAM - Proof of online Payment - 31 July 2020
​31 July 2020 ​Trade Statistics Trade Statistics for June 2020
​30 July 2020 ​Auto Assessment ​FAQs for Auto Assessment
​30 July 2020 ​Procurement Request for Proposal (RFP)31/2019:
PROVISION OF THE TRANSFER PRICING BENCHMARKING TOOL
Closing Date : 2020-08-25 11:00:00 (Click here for tender documents)
​​​30 July 2020 ​Legal Counsel – Secondary Legislation – Carbon Tax Notices

Carbon Tax Act, 2019

Notice and regulations, as published in Government Gazette 43451 of 19 June 2020, are available on the National Treasury and SARS websites:

  • Notice 692 – Renewable energy premium in respect of any tax period ending on 31 December 2019 for the purposes of symbol 'B' in section 6(2)
  • Notice 691 – Regulations on the greenhouse gas emissions intensity benchmark prescribed for the purpose of section 11
  • Notice 690 – Regulations on the allowance in respect of trade exposure in respect of carbon tax liability under section 10
​​30 July 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for public comment: 14 August 2020
​​29 July 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BCR 61-80 Income Tax Act, 1962, and Securities Transfer Tax Act, 2007
​​29 July 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 341-360

Binding Private Rulings

  • Binding Private Ruling (BPR) 348 – Income tax consequences for a public benefit organisation lending funds to qualifying entrepreneurs
  • Binding Private Ruling (BPR) 347 – When the temporary setting aside of voluntary liquidation proceedings will not jeopardise roll-over relief
​​29 July 2020 ​Legal Counsel – Publications – Find a Guide – Income Tax Income Tax Act, 1962
​​29 July 2020 Legal Counsel – Secondary
Legislation – Other Notices​

​​Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013

​29 July 2020 ​Source Codes Updated source codes look-up for Filing Season 2020
​29 July 2020 ​Small Business ​FAQs for Small Businesses
​28 July 2020 ​Bonds - External Plicy ​Updated Bonds - External Policy
​27 July 2020 Aviation Kerosene  - External Policy

​Updated Aviation Kerosene  - External Policy

Provision has been made for the Promotion of Administrative Justice Act (PAJA)

​27 July 2020 ​Legal Counsel – Publications – Tables of Interest Rates Income Tax Act, 1962
  • Updated Table of interest rates:
    • Table 3 – Rates at which interest-free or low interest loans are subject to income tax
​27 July 2020 ​Carbon Tax Carbon Tax Registration and Licensing communication to stakeholders

The restrictions on licensing and registration have been lifted in line with the President’s address to the nation on 21 April 2020, and applications for Carbon Tax registration / licensing can now be submitted via email to [email protected].
​27 July 2020 ​Corporate Income Tax ITR14 Returns

The eFiling pop up message that restricts the filing of the Income Tax Return for companies (ITR14) for the 2020 year of assessment to companies that intend to deregister with CIPC ONLY has been removed. Companies intending to file for the current year, will be able to file using the existing Income Tax Return for companies (ITR14), provided they are not impacted by legal changes that were promulgated in January 2020. Companies impacted by the legal changes promulgated in January 2020 are encouraged to file their returns when the legal changes are implemented with the new version of the Income Tax Return for companies (ITR14).

See the legal changes that were promulgated in January 2020.
​24 July 2020 ​New Tender Renewal of current VMWare license maintenance and support and the procurement of additional VMWare software and services​
​24 July 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

Publication details for tariff amendment notices R806, R807, R808 and R809, as published in Government Gazette 43543, are now available

​23 July 2020 ​Excise Duties Levies and Air Passenger Tax - External Guide

Introduction to Excise Duties Levies and Air Passenger Tax - External Guide

Provision has been made for Carbon Tax under paragraph 4.5.
Provision has been made for Health Promotion Levy on sugary beverages under paragraph 4.7.

​23 July 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

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 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 418.61c/kg to 527,75c/kg in terms of the existing variable tariff formula – Minute M01/2020;
  • Part 3 of Schedule No. 2, by the insertion of safeguard items 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08 to implement safeguard duty of 54.04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) – ITAC Report 620; 
  • Part 3 of Schedule No. 2, by the insertion of safeguard item 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08to implement safeguard duty of 52.04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) – ITAC Report 620; and
  • Part 3 of Schedule No. 2, by the insertion of safeguard item 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08 to implement safeguard duty of 50.04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) – ITAC Report 620
Publication details will be made available later
​23 July 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Income Tax Act, 1962
Due date for public comment: 18 September 2020
​22 July 2020 ​Legal Counsel – Dispute Resolution & Judgments – Constitutional Court

Income Tax Act, 1962

Whether income derived from patrons of certain Spur and Panarottis restaurants is deductible by the Spur or Panarottis restaurateur in terms of section 24C(2) of the Income Tax Act 

​21 July 2020 ​Customs weekly list of unentered goods ​Updated Customs weekly list of unentered goods
20 July 2020 ​New Scam Court summons and blacklisting - 20 July 2020
​17 July 2020 ​Legal Counsel – Publications – Find a Guide – Income Tax Income Tax Act, 1962
​17 July 2020 ​Small Business Tax Relief Measures leaflet for SMME's
​17 July 2020 ​Tax Directive

​Updated Tax Directive forms:

  • Form-AD - Request for Tax Deduction Directive Pension and Provident Funds
  • IRP3(b) - Application for Tax Directive Fixed Percentage
  • IRP3(c) - Application for Tax Directive Fixed Amount
  • FORM-B - Request for Tax Deduction Directive Pension and Provident Funds
  • FORM-C - Request for Tax Deduction Directive Retirement Annuity Funds
  • IRP3(q) - Variation of Employees Tax
  • IRP3(s) - Application for Tax Directive Share Option
​16 July 2020 ​Customs ​Update: Customs Albany House in Durban is due to reopen on Friday 17 July 2020
​​16 July 2020 ​​New Scam Tax Returns Statement of Account issued EMP - 16 July 2020
​​16 July 2020 ​​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 341-360 Income Tax Act, 1962  
​16 July 2020 ​Customs ​Update: Lebombo border post expected to reopen by 15:00 today (16 July 2020)
​16 July 2020 ​Customs

Durban Albany House closure

The Customs Albany House in Durban will be closed temporarily on 16 July. Client support will be provided remotely.  All appointments will be rescheduled to Friday onwards. Customs clients can mail the following addresses  for queries:

​15 July 2020 ​Customs weekly list of unentered goods ​Updated Customs weekly list of unentered goods has been published.
​15 July 2020 ​Customs Lebombo border post

The Lebombo border post will be closed shortly following a positive Covid-19 case. All trucks currently in the customs control areas are being cleared with the engagement of Mozambique counterparts.
The border post will be closed until a deep clean of all offices has been conducted. Truck drivers who have not yet left for Lebombo are advised to use an alternative SA-Mozambique border post (the closest is Mananga).

We will update the SARS website when the border post is reopened.
​15 July 2020 ​Procurement Updated Tenders Bids Received page
​15 July 2020 ​Procurement Cancellation of tender RFP28/2019
​14 July 2020 ​Media Release Bust of rhino horns at OR Tambo International
​14 July 2020

​Licensing and Registration

Licensing and Registration - External Policy
​A new paragraph 2.4.1(t) has been inserted for the purposes of Rebate Item 621.08, regarding the special conditions, which shall apply to recipients and users of partially denatured or un-denatured ethyl alcohol for the manufacture of disinfectant classifiable in heading 38.08.
​14 July 2020 ​New Scam SARS SCAM - Package of gold - 14 July 2020
​14 July 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Draft tariff amendment to Part 4 of Schedule No. 6

Due date for public comment: 11 August 2020
​14 July 2020 ​Employees' Tax

​Published FAQs - Employees' tax

  • How to cancel a registration for employees’ tax?
  • Who can cancel a registration for employees’ tax?
​13 July 2020 ​New Scam SARS SCAM - eFiling confirmation - 13 July 2020
​9 July 2020 ​Prohibited and Restricted Goods ​​Updated list of prohibited and restricted goods has been published.
​8 July 2020 ​Legal Counsel – International Treaties & Agreements – Double Taxation Agreements (DTAs) & Protocols Status overview of all DTAs and Protocols – Multilateral Convention to implement tax treaty related measures to prevent base erosion and profit shifting (MLI) Synthesised Texts
​8 July 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Draft tariff amendments to amend –

  • Part 1 of Schedule No. 1 (Notes to Chapter 98);
  • Part 1 of Schedule No. 3 (Rebate item 317.01);
  • Part 1 of Schedule No. 3 (Rebate item 317.04);
  • Part 2 of Schedule No. 4 (Rebate item 460.17); and 
  • Part 3 of Schedule No. 5 (Rebate item 537).
Due date for public comment: 5 August 2020
​​7 July 2020 ​COVID-19 relief from BASA Update: Debt Relief for Customers from the Banking Association South Africa (BASA)
South African banks have so far approved more than R30,6 billion in relief to individuals and businesses affected by the Covid-19 pandemic and national lockdown. Separately, over R10, 6 billion has been extended to distressed businesses under the Covid-19 Loan Guarantee Scheme.
​7 July 2020 ​Prohibited and Restricted Goods ​Updated list of prohibited and restricted goods has been published.
​7 July 2020 ​Tariff Classification

​Updated Tariff Classification External Policy External Policy

  • Inserted the requirement to receive priority treatment for clients accredited as preferred traders.
  • Inserted the PAJA paragraph.
  • Removed reference to VAT penalties under the Tax Administrations Act, referred to in the appeals against decisions and the References paragraphs. All appeals are dealt with under the Customs and Excise Act.
​6 July 2020 ​Small Businesses How to obtain your Tax Clearance Information: As a Small, Micro or Medium Enterprise (SMME), at some point or another you will be required to provide / confirm / share your Tax Clearance information with another entity. This could be to apply for a tender, new contract, good standing or in respect of Foreign Investment. 
​6 July 2020 ​Companies The Income Tax return (ITR14) must be completed and submitted within 12 months after the financial year end of a company. The dates for Filing Season, including CIT, were documented in the Legal Notice to submit returns as published on 3 July 2020.
​3 July 2020 ​Registration Licensing and Designation

Registration Licensing and Designation External Policy has been updated with changes and new information. 

a) The period in which the client must inform Customs of any change
b)  i)  Annexure SC-CF-19-A01;
ii) The requirements that EDI users must have.
iii) The requirements pertaining to the submission of the DA 185.D that relates to the disclosure of a relationship where one of the client is not an RLA client;
iv) Procedure steps that relates to:
A) Disclosure of new relationships;
B) The confirmation or rejection of a new relationship;
C) Cancellation of an existing relationship;
D) The amendment of existing RLA client’s information;
E) The cancellation of existing registered or licensed RLA clients;
and
F) Management of the RLA inbox

​3 July 2020 ​Legal Counsel – Secondary Legislation – Public Notices

Tax Administration Act, 2011

Notice 741 in Government Gazette of 3 July 2020, in terms of section 25 of the Tax Administration Act, 2011, read with section 66(1) of the Income Tax Act, 1962, specifying persons to submit income tax returns for the 2020 tax year and the periods for submission

​3 July 2020 ​Legal Counsel – Secondary Legislation – Rule Amendments 2020

Customs & Excise Act, 1964

Rule amendment notice R745 in Government Gazette 43496 of 3 July 2020, under sections 54AA, 54F and 120 – Item 202.00 of the Schedule to the rules by the insertion of forms DA 180, DA 180.01A.1, DA 180.01A.2, DA 180.01B.1, DA 180.01B.2, DA 180.01C and DA 180.02 (DAR199)

​2 July 2020 ​Completion of DA 160 ​Updated manual: Completion of DA 160
Sub-paragraph 2.1.1 has been added to make provision for the face check of the
DA 160 Petroleum Product account.
​2 July 2020 ​Environmental Levy on Electricity Generated in South Africa

Updated document: ​Environmental Levy on Electricity Generated in South Africa - External Policy
Provision has been made for the Promotion of Administrative Justice Act under paragraph 2.5.

​2 July 2020 ​Diamond Export Levy Updated DL 163 Return
BLNS countries have been amended to BELN countries due to the Kingdom of Swaziland changing to the Kingdom of Eswatini.
​2 July 2020 ​Procurement RFP44/2019 - Questions and answers have been published.
​1 July 2020 ​New Scam SARS SCAM - VAT201 notice - 1 July 2020
​30 June 2020 Letter to trade Escalation procedures for Customs matters
​30 June 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BCR 61-80 Income Tax Act, 1962, and Securities Transfer Tax Act, 2007
​30 June 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 341-360 Income Tax Act, 1962, and Securities Transfer Tax Act, 2007   
​30 June 2020 ​Trade Statistics ​SARS released trade statistics for May 2020 recording a trade surplus of R15.94 billion attributable to exports of R101.85 billion and imports of R85.91 billion.
​29 June 2020 ​Bonds External Policy

Bonds External Policy - ​New sub-paragraphs (b) and (c) have been inserted under paragraph 2.1 to make it clear that bonds are not required for Carbon Tax purposes and tobacco leaf dealers.

​26 June 2020 ​Awarded tenders Updated list of awarded tenders for 2018/2019
​26 June 2020 ​Excise documents

Excise documents have been updated:

  • Completion of DA185 - External Manual
  • Health Promotion Levy on Sugary Beverages - External Policy
  • Prescribed Payment Rules - External Policy
  • Licensing and Registration - External Policy

Paragraph has been inserted to make provision for tobacco leaf dealers.
Provision has been made for the ‘Process for reprocessing, destruction or abandonment’ under paragraph.
Cross References, definitions and acronyms have been updated.

​25 June 2020 ​Deduction of donations made by employees to Solidarity fund ​In order to encourage donations to the Solidarity fund by employees through employers, the maximum monthly deduction of 5% has been increased. An additional limit of up to a maximum of 33, 3% for three months or 16, 66% for six months depending on the employee’s circumstances, is available. This amendment is effective from 1 April 2020 until 30 September 2020. See the updated Guide for Employers iro Employees Tax for 2021.
​25 June 2020 ​​Payment holiday for Skills Development Levy contributions
The COVID-19 outbreak together with extended lockdown continues to have a negative impact on the cash flow of employers. The government has therefore proposed a four months’ payment holiday (non-payment) for Skills Development Levy (SDL) contributions by employers.
The four months’ payment holiday came into effect from 1 May 2020 and will end on 31 August 2020. This means that employers who are registered for SDL are not required to declare any SDL liability on their May to August 2020 EMP201 returns and make payment for these periods.  See the updated Guide for Employers in respect of Skills Development Levy.
​25 June 2020 ​Media Release Filing Season 2020
​25 June 2020 ​FAQ published for COVID-19 SASSA
grant applications being declined with
a SARS reason

Question - ​​I’m unemployed and applied for the COVID-19 grant at SASSA but it was declined with a response ‘Registered at SARS for PAYE’ or ‘Receiving an income’?

Answer - It should be noted that SASSA determines the criteria for paying of the grant or not. According to SASSA, to qualify for the grant, you need to be unemployed (not having any source of income) and not receive UIF or any other grants. Should this not be correct, please email SASSA on [email protected] if any complaints.

​24 June 2020 ​Supplementary Budget Review
  • Supplementary Budget speech by the Minister of Finance - 24 June 2020
  • Supplementary Budget Review
  • Bills:
    • Disaster Management Tax Relief
    • Disaster Management Tax Relief Administration

For more info, see the National Budget webpage.

​24 June 2020 ​Directives under paragraph 10 of the Fourth Schedule Updated the Directives under paragraph 10 of the Fourth Schedule webpage to inform taxpayers that the IRP3(q) - Request for a Directive – Variation in the Deduction / Withholding of Employees’ Tax’ application form migrated from a PDF form to an online form on eFiling.
​24 June 2020 ​LAPD – Preparation of Legislation – Explanatory Memoranda

National Legislation

​​24 June 2020 ​LAPD – Preparation of Legislation – Bills

National Legislation

The Minister of Finance introduced the following Bills in the National Assembly on 24 June 2020:

  • Disaster Management Tax Relief Bill [B11—2020]
  • Disaster Management Tax Relief Administration Bill [B12—2020]
​24 June 2020 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 1-20 Income Tax Act, 1962
​24 June 2020 ​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​23 June 2020 ​Customs weekly list of unentered goods ​Updated Customs weekly list of unentered goods has been published.
​​23 June 2020 ​Legal Counsel – Secondary Legislation – Rule Amendments 2020

Customs & Excise Act, 1964

DAR198 – Rule amendment notice R699 in Government Gazette 43466 of 23 June 2020, relating to consequential amendments to – 

  • rules under section 59A of the Customs and Excise Act, 1964, inserting a reference to the registration of tobacco leaf dealers contemplated in rule 107A.01; and
  • rules under section 107A of the Act inserting a reference to rule 59A.01A
​23 June 2020 ​Prohibited and Restricted Goods ​Updated list of prohibited and restricted goods has been published.
​22 June 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Income Tax Act, 1962
  • Draft Interpretation Note – Vesting of income in a resident beneficiary by a non-resident trust: Interaction between section 25B(1) and section 7(8)

Due date for public comment: 20 July 2020

​22 June 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 41-60 Income Tax Act, 1962
​22 June 2020 ​Tax Directive
enhancements implementation

​SARS introduced enhancements to the Tax Directives system on 19 June 2020, as per the  Interface Specification IBIR-006 Tax Directives version 6.005. The high level overview of the changes that have been introduced are in respect of the Foreign Tax Credit (IRP3q) - Par 10 of the 4th Schedule and Provision for Doubtful Debtors (IRP3f) - Section 11(j)I of the Income Tax Act. These changes enable stakeholders to:

  • Submit applications electronically
  • Attach supporting documents electronically
  • Send an electronic directive to the applicant.
​22 June 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 41-60 Income Tax Act, 1962
22 June 2020 ​​Legal Counsel – Dispute Resolution & Judgments – High Court – 2022-2020 Tax Administration Act, 2011, and Promotion of Administrative Justice Act, 2000  
Reviewing and setting aside of assessments
​22 June 2020 ​Country-by-Country Reporting ​CbC reporting: Upload functionality is now open for submissions from Friday 19 June 2020. SARS extends its appreciation and thanks to those Multi-National Entities (MNEs) who participated and collaborated in the initial testing phase of the upload functionality. See the CbC webpage for more information.
​19 June 2020 ​Tobacco – External Policy Provision has been made for the requirements in respect of tobacco growers and tobacco leaf dealers. Read more.
​18 June 2020 Tax Relief FAQs for Employers Updated Tax Relief FAQs for Employers: Questions 21, 22 & 26
​18 June 2020 ​Request your Tax Number ​Have you forgotten your tax reference number? If yes, you can now request it via this SARS website through our Send us a query online form.
​18 June 2020 ​Awarded Tenders Updated list of awarded tenders for 2018/2019
​18 June 2020 ​PAYE BRS

PAYE BRS for Employer Reconciliation (2020 release) version 19.04 

​The descriptions of the source codes for the donations to the COVID19 Solidarity Fund has been amended, as well as the ETI fields to cater for additional ETI that may claimed as part of the COVID19 Tax Relief. Read more.

​18 June 2020 ​​Prohibited and Restricted Goods ​An updated list of prohibited and restricted goods has been published.
​17 June 2020 ​Legal Counsel – Secondary
Legislation – Other Notices

National Legislation / COVID-19

Notice 674 in Government Gazette 43443 of 17 June 2020 serves to inform of the Minister of Finance's intention to introduce the Disaster Management Tax Relief Administration Bill, 2020​ in the National Assembly on 24 June 2020

​15 June 2020 ​COVID-19 relief for
Provisional Taxpayers
Updated FAQ no 11 to include: When applying for the COVID-19 relief, make sure that you capture the gross income amount in the turnover block (must not be zero) on the IRP6 return.
​12 June 2020 ​New Scams

​Taxpayers must be on look out for new SARS scams:

​12 June 2020 ​Tax Directives
  • ISV Platform:
    ISVs please note the changes stated in the IBR006 version 6.005 specification will go-live on 19 June 2020.   In preparation for the go-live the test environment will not be available from Monday, 15 June 2020 until Wednesday, 17 June 2020.  No Directive files should be submitted after 15:00 on 19 June 2020.
  • eFiling Clients:
    All Clients to be informed that the changes stated in the Directives Business Specifications IBR006 version 6.005 will go-live on 19 June 2020.
​12 June 2020 ​Guides for Tax Compliance Status on eFiling

​​The guides for Tax Compliance Status on eFiling have been updated to include the following:

  • My Compliance Profile enhancement to display Pay-As-You-Earn (PAYE), Unemployment Insurance Fund (UIF) and Skills Development Levy (SDL) separately; and
  • Updates to the supporting documents annexure for Emigration.
​12 June 2020 ​Legal Counsel – Secondary Legislation – Rule Amendments 2020

Customs & Excise Act, 1964 / COVID-19

Rule amendment notice R670 in Government Gazette 43435 of 12 June 2020, under sections 19A, 54AA, 105 and 120 – Relief measures under the Customs and Excise Act, 1964 to assist in alleviating the negative effects of the COVID-19 pandemic in the Customs and Excise sphere – DAR197

​11 June 2020 ​EMP201 submission extension An extension for submissions of EMP 201 is granted until midnight of 8 June 2020 due to problem on 5 June when the SARS system was down.
​10 June 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2022-2020 Tax Administration Act, 2011 
Rescission of judgment under section 172
​10 June 2020 ​Cancelled Tender ​The tender "RFP 007/2019 - The appointment of SAP IT Resources with technical capabilities to assist SARS on the GRAP Migration Programme" has been cancelled.
​9 June 2020 ​Media Release SARS notes IGI court order of 8 June 2020
​9 June 2020 ​Awarded Tenders Updated list of awarded tenders
​9 June 2020 Cancelled Tender ​RFP01-2019 - Cancellation letter for the Track and Trace tender
​9 June 2020 ​Legal Counsel – Publications – Average Exchange Rates Income Tax Act, 1962
​8 June 2020 ​Refunds and Drawbacks policy ​The Refunds and Drawbacks policy has been updated with regards to dual clearances to insert additional requirements from a shipping line or airline confirming that the goods were released and delivered on a specific declaration.
​5 June 2020 ​Legal Counsel – Secondary Legislation – Rule Amendments 2020

Customs & Excise Act, 1964

Rule amendment notice R638 in Government Gazette 43399 of 5 June 2020, under sections 19A, 32, 36 and 120 – Determining alcoholic strength (DAR196)

​4 June 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 341-360 Income Tax Act, 1962, and Securities Transfer Tax Act, 2007   
​4 June 2020 ​Customs Branch Managers contact
details
​Updated Customs Branch Managers contact details
​4 June 2020 Cancellation of tender

Cancelled Tender

The tender "RFP 24/2019 Appointment of a service provider for the provision of an electronic job design tool" has been cancelled.

​4 June 2020 ​Legal Counsel – Secondary Legislation – COVID-19 Notices

COVID-19 Notices

Notices relating to the expiry of ITAC certificates:

  • Notice 305, as published in Government Gazette 43384, relates to the expiration of the VAT certificate issued by the International Trade Administration Commission of South Africa (ITAC) on 8 April 2020 under Schedule 1(8) of the Value-Added Tax Act, 89 of 1991, item 412.11/00.00/01.00
  • Notice 296, as published in Government Gazette 43361, relates to the expiration of the rebate certificates issued under rebate item 412.11/00.00/01.00 in terms of the Fourth Schedule to the Customs and Excise Act, 91 of 1964  
​4 June 2020 ​Prohibited and Restricted Goods
Prohibited and Restricted Goods
​3 June 2020 ​​Procurement

​Tenders Bids Received

​3 June 2020 ​​Prohibited and Restricted Goods

Prohibited and Restricted Goods

​3 June 2020 ​Submission of IT12EI

Tax Exempt Organisations ​​

The paragraph explaining submission of Income Tax Returns for Public Benefit Organistion has been updated, read more.

​3 June 2020 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2022-2020 Value-Added Tax Act, 1991
Whether the Appellant was entitled to certain input tax deductions
​3 June 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for public comment: 24 June 2020
​2 June 2020 ​Questtions and answers: COVID-19 Tax Relief for Employers

Payments received from COVID-19 disaster relief organisations remuneration

  • The following note has been added to the answer for question no.28: "Please note that these amounts remain subject to UIF".
​2 June 2020 ​Legal Counsel – International Treaties & Agreements – Double Taxation Agreements (DTAs) & Protocols Status overview of all DTAs and Protocols
​2 June 2020 ​​Legal Counsel – Secondary Legislation – Income Tax Notices

Income Tax Act, 1962

The following Gazetted Notices, on expanding access to living annuity funds, are available on the SARS and Treasury websites:

  • Notice 618, as published in Government Gazette 43379, in respect of method or formula for purposes of determination of amount for purposes of paragraph (b) of definition of "living annuity" in section 1(1) of the Act; and 
  • Notice 619, as published in Government Gazette 43380, in respect of amount of value of assets that may be paid in lump sum for purposes of paragraph (c) of definition of "living annuity" in section 1(1) of the Act
​2 June 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2022-2020 Customs & Excise Act, 1964
General rule that goods are characterised by their objective characteristics and not by intention
with which made or use to which they are put
​2 June 2020 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017

Tax Administration Act, 2011

SARS has released two tax court decisions:

  • SARSTC IT 0122/2017 (ADM) [2017] (Cape Town) (17 October 2017)
  • SARSTC IT 13950 (ADM) [2017] (Durban) (30 January 2017)

Summaries are available on the tax court judgments page

​1 June 2020 ​Payment of VAT Payment of VAT liability declared in VAT 215 and VAT 216 records

The payment of the VAT liability declared in the VAT 215 and VAT 216 records must be made on
eFiling by the following persons:
  • In the case of the VAT 215 record, the recipient (where the recipient is not a registered vendor) of imported services (as defined),
  • In the case of the VAT 216, the seller of goods, in relation to goods sold in satisfaction of debt envisaged under section 8(1) to pay an amount of VAT to SARS.
In terms of section 55 of the VAT Act, read with section 29 of the Tax Administration Act, the VAT 215
and VAT 216 records and the relevant invoices or tax invoices (whichever are applicable) are required
to be retained by the client as relevant material.
 

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