What’s new at sars?

​Date ​What is it? What is it about?
​​25 May 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for public comment: 15 June 2020
25 May 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2022-2020 Public Protector Act, 1994, and Tax Administration Act, 2011
Whether on a proper interpretation of the relevant and Constitutional and or legislative provisions, SARS's refusal to provide the relevant information is unlawful
​25 May 2020 ​Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) – 2022-2020 Income Tax Act, 1962
For information as it relates to an SA-UK tax treaty
​22 May 2020 ​Legal Counsel – Secondary Legislation – Proclamations

Customs & Excise Act, 1964

​22 May 2020 ​Legal Counsel – Secondary Legislation – Rule Amendments 2020

Customs & Excise Act, 1964

Rule amendment R583 under sections 107, 110 and 120 – Providing for the insertion of rules relating to requirements in respect of tobacco leaf dealers and growers, as well as  the installation of product counters on cigarette production lines in customs and excise manufacturing warehouses – DAR194

​21 May 2020 ​Types of Tax – Corporate Income Tax – Country-by-Country (CbC) Tax Administration Act, 2011
​20 May 2020 ​​​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

National Legislation

Due date for public comment: 29 May 2020
​20 May 2020 ​​Legal Counsel – Preparation of Legislation – Discussion Papers National Legislation
  • Discussion paper – Reviewing the tax treatment of excessive debt financing, interest deductions and other financial payments
Due date for public comment extended to 30 September 2020
​20 May 2020 ​Legal Counsel – Preparation of Legislation – Response Documents National Legislation – COVID-19
  • Response Documents – Second Draft Disaster Management Tax Relief and Relief Administration Bill, 2020
​19 May 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

Publication details for tariff amendment notice R543, as published in Government Gazette 43336, are now available

​18 May 2020 ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the amendment to –
  • Part 1 of Schedule No. 2, by the insertion of items 207.01/3907.6/01.05; 207.01/3907.6/02.05 and 207.01/3907.6/03.05 in order to implement anti-dumping duties on Poly(ethylene terephthalate) (PET) originating in or imported from The People’s Republic of China – ITAC Report 621

Publication details will be made available later

​​15 May 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

Publication details for tariff amendment notices R528, R529, R530, R531 and R532, as published in Government Gazette 43317, are now available

​14 May 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 following amendments to give effect to the name change of Swaziland to Eswatini, with retrospective effect from 19 April 2018:

  • General Notes of Schedule No. 1, by the insertion of Note O
  • Schedule No. 2, by the insertion of Note 1
  • Schedule No. 4, by the insertion of Note 6
  • Schedule No. 6, by the insertion of Note 3
  • Schedule No. 10, by the insertion of Note 1

Publication details will be made available later

​14 May 2020 ​​​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 341-360 Income Tax Act, 1962 
12 May 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2022-2020

High Court Judgments

SARS has released two high court decisions:

  • Toneleria Nacional RSA (Pty) Ltd v CSARS (1042/2018) [2020] ZAWCHC 29 (30 April 2020)
  • SIP Project Managers (Pty) Ltd v CSARS (11521/2020) [2020] ZAGPPHC (29 April 2020)
Summaries are available on the high court judgments page
​12 May 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2019-2017

Customs & Excise Act, 1964

Whether carting of empty crates from exporter to applicant qualify as a primary production activity

​12 May 2020 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017

Income Tax Act, 1962, and Tax Administration Act, 2011

Whether appellant entitled to loss based on the interpretation of section 24I(10); whether appellant should be subject to understatement penalties in respect of the exchange loss incorrectly claimed

​​​8 May 2020 ​Legal Counsel – Secondary Legislation – COVID-19 Notices

COVID-19 Notices

​​8 May 2020 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2022-2020 Tax Administration Act, 2011

Whether the Appellant’s application for a postponement should be entertained

​8 May 2020 ​Legal Counsel – International Treaties & Agreements – Double Taxation Agreements (DTAs) & Protocols Status overview of all DTAs and Protocols
​​6 May 2020 ​​Legal Counsel – Secondary Legislation – COVID-19 Notices

COVID-19 Notices

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

COVID-19 Notices

The COVID-19 Notices page has been updated to include –

  • Notice 487 in Government Gazette 43266 relating to essential financial services;
  • updated Regulations (R480 in Government Gazette 43258); and
  • ITAC VAT Rebate Item 412.11 Updated list of CRITICAL MEDICAL SUPPLIES. 
​4 May 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
​1 May 2020 ​​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

National Legislation – COVID-19 Draft Tax Bills and Rule Amendments relating to COVID-19 Relief Measures 

National Treasury and the South African Revenue Service (SARS) publish, for public comment, the –

  • Revised Draft Disaster Management Tax Relief Bill, 2020;
  • Revised Draft Disaster Management Tax Relief Administration Bill, 2020; and
  • Revised Draft Explanatory Memorandum on the Disaster Management Tax Relief Bill, 2020.

These Bills give effect to the media statement issued by National Treasury on 24 April 2020 regarding further tax measures to combat the COVID-19 pandemic, following the address by President Cyril Ramaphosa on 21 April 2020.

Draft rule amendments under the Customs & Excise Act, 1964 – COVID-19 Relief Measures, have also been published.

Due date for public comment: 15 May 2020
​​30 April 2020 ​Legal Counsel – Publications – Find a Guide – Capital Gains Tax (CGT) Capital Gains Tax
​30 April 2020 ​​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 341-360 Income Tax Act, 1962 
​30 April 2020 ​Trade Statistics Trade Statistics for March 2020
​​29 April 2020 ​​Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) – 2022-2020

Income Tax Act, 1962

Losses or gains caused by foreign exchange fluctuations

25 April 2020 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

National Legislation – Further COVID-19 tax measures

Following queries received, National Treasury and SARS publish, for urgent comment, explanatory notes on further COVID-19 tax measures, and notices relating to expanding access to living annuities. Because of time constraints to have these notices signed into law with immediate effect, the comment period is open for a very limited time.

Due date for public comment: 28 April 2020

25 April 2020 Legal Counsel – Preparation of Legislation – Response Documents National Legislation
​24 April 2020 ​​Legal Counsel – Secondary Legislation – Rule Amendments 2020

Customs & Excise Act, 1964

Publication of the following rule amendment notices:

  • R474 under section 120 to amend Rule 120.12, to restrict payments by cheque to an amount of no more than R50 000
  • R473 under sections 8, 59A and 60, to provide for electronic submission of applications for registration and licensing in respect of certain activities regulated by the Customs and Excise Act, 1964, and consequential amendments
​​21 April 2020 ​Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) – 2022-2020

Supreme Court of Appeal Judgments

SARS has released the following Supreme Court of Appeal decisions:

  • Diageo South Africa (Pty) Ltd v CSARS (330/2019) [2020] ZASCA 34 (3 April 2020)
  • CSARS v United Manganese of Kalahari (Pty) Ltd (264/2019) [2020] ZASCA 16 (25 March 2020)
Summaries are available on the Supreme Court of Appeal judgments page
​21 April 2020 ​​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for public comment: 5 May 2020
​14 April 2020 ​Legal Counsel – Publications – Find a Guide – Value-Added Tax (VAT) Value-Added Tax Act, 1991
​​​9 April 2020 ​Legal Counsel – Publications – Find a Guide – Value-Added Tax (VAT)

Value-Added Tax Act, 1991

​​​9 April 2020 ​Legal Counsel – Secondary Legislation – COVID-19 Notices

COVID-19 Notices

The International Trade Commission of South Africa published an updated ITAC Certificate – SARS Essential Goods List

Please also check the COVID-19 Media Page for regular updates

​​9 April 2020 ​Legal Counsel – Secondary Legislation – Rule Amendments 2020

Customs & Excise Act, 1964 / COVID-19 Notices

Publication of rule amendment notice R458 to substitute Rule 24.03, to provide for the exemption of foreign-going ships or aircraft from the payment of duty on stores consumed on such ships in any port in the Republic, or on an aircraft on a flight between any places in the Republic for the duration of the national state of disaster

​8 April 2020 ​Legal Counsel – International Treaties & Agreements – Double Taxation Agreements (DTAs) & Protocols Status overview of all DTAs and Protocols
​3 April 2020 ​​Legal Counsel – Secondary Legislation – COVID-19 Notices

COVID-19 Notices

Notices relating to COVID-19 have been published:

  • COVID-19 Export Control Regulation
  • ITAC Certificate – SARS Essential Goods List
  • VAT 412.11 Mapping
​2 April 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
​2 April 2020 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Value-Added Tax Act, 1991
Due date for public comment: 30 June 2020
​1 April 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

National Legislation – COVID-19 Draft Tax Bills

Following the media statement issued by the Minister of Finance on 29 March 2020 on Tax Measures to Combat the COVID-19 pandemic, the National Treasury and the South African Revenue Service (SARS) today publish, for public comment the – 

  • Draft Disaster Management Tax Relief Bill, 2020;
  • Draft Disaster Management Tax Relief Administration Bill, 2020;
  • Draft Explanatory Memorandum on the Disaster Management Tax Relief Bill, 2020
Due date for public comment: 15 April 2020
​31 March 2020 ​Trade Statistics Trade Statistics for February 2020
​​30 March 2020 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 81-100

Income Tax Act, 1962

​​30 March 2020 ​​​Legal Counsel – Archive – Interpretation Notes

Income Tax Act, 1962

​30 March 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

Publication details for tariff amendment notices R425, R426 and R427, as published in Government Gazette 43179, are now available

27 March 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. 2, by the insertion of item 206.01/2836.20/04.06, to implement anti-dumping duties on Disodium Carbonate (Soda Ash) Originating in or imported from the United States of America – ITCA Report No. 616;
  • Part 1 of Schedule No.1, by the substitution of tariff subheadings 3907.61.10 and 3907.69.10 from free of duty and tariff subheadings 3907.61.90 and 3907.69.90 from 10% respectively, in order to increase the rate of customs duty on polyethylene terephthalate (PET) to 15% – ITAC Report No. 610; and 
  • Part 1 of Schedule No. 1 by the substitution of tariff subheading 8450.11 and the insertion of tariff subheadings 8450.11.10 and 8450.11.90 in order to increase the rate of customs duty on fully-automatic top loading washing machines from free of duty to 30% – ITAC Report No. 609.
    Publication details will be made available later
​​26 March 2020 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Income Tax Act, 1962
Due date for public comment: 30 June 2020
​26 March 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 41-60

Value-Added Tax Act, 1991

​​​​26 March 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

The following tariff amendment notices were published in Government Gazette 43156, to give effect to the Budget Proposals announced by the Minister of Finance on 26 February 2020, and will be effective from 1 April 2020:

  • Notice R405 to amend Part 3A of Schedule No. 1, by an increase of 13c/bag in the rate of environmental levy on plastic bags from 12c/bag to 25c/bag.
  • Notice R409 to amend Part 3C of Schedule No. 1, by an increase of R2/lamp in the rate of environmental levy on incandescent light bulbs from R8.00 to R10.00 per lamp.
  • Notice R408 to amend Part 3D of Schedule No. 1, by an increase in emissions tax on passenger vehicles from R110 to R120 for every gram of CO2 emission per kilometer and, in the case of double cabs, from R150 to R160 for every gram of CO2 emission per kilometer in excess of 175g CO2/km.  The threshold on passenger vehicles is also adjusted from 120g CO2/km to 95g CO2/km.
  • Notice R406 to amend Part 5A of Schedule No. 1, by an increase of 16c/li in the rate of the general fuel levy from 361c/li to 377c/li and 347c/li to 363c/li on petrol and diesel respectively.
  • Notice R407 to amend Part 5B of Schedule No. 1, by an increase of 9c/li in the RAF levy from 198c/li to 207c/li on both petrol and diesel.
  • Notice R410 to amend Part 3 of Schedule No. 6, as a consequence to the increase in the fuel and RAF levy, the diesel refund provisions are adjusted accordingly.
​​​26 March 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

Publication details for tariff amendment notice R411, as published in Government Gazette 43156, are now available

​​25 March 2020 ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the amendments to –

  • Part 1D of Schedule No. 6, to provide for a rebate of duty for recipient and users of partially denatured and undenatured ethyl alcohol for the manufacture of disinfectants. 
Publication details will be made available later
​24 March 2020 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 41-60 Income Tax Act, 1962
​24 March 2020 ​Legal Counsel – Archive – Interpretation Notes

Income Tax Act, 1962

​24 March 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 1-20

Income Tax Act, 1962

​24 March 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 1-20

Value-Added Act, 1991

24 March 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Income Tax Act, 1962

Due date for public comment: 30 April 2020
20 March 2020 ​Legal Counsel – Publications – Find a Guide – Income Tax Income Tax Act, 1962
​20 March 2020 ​Legal Counsel – Publications – Find a Guide – Tax Administration Tax Administration Act, 2011
​18 March 2020 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Income Tax Act, 1962

Two draft interpretation notes were published for comment:

  • Draft Interpretation Note – Withholding tax on interest
  • Draft Interpretation Note – Withholding tax on royalties

Due date for public comment: 29 May 2020

​18 March 2020 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 41-60 Income Tax Act, 1962
​18 March 2020 ​Legal Counsel – Archive – Interpretation Notes

Income Tax Act, 1962

​17 March 2020 ​Legal Counsel – Publications – Find a Guide – Income Tax IncomeTax Act, 1962
​​17 March 2020 ​Legal Counsel – Publications – FAQs IncomeTax Act, 1962
​16 March 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings

Value-Added Tax Act, 1991

The following Binding General Rulings (BGRs) were updated as a result of the increase in the VAT rate which came into effect on 1 April 2018:

  • BGR 35 (Issue 2) – The value-added tax treatment of the supply and importation of frozen potato products
  • BGR 38 (Issue 2) – The value-added tax treatment of the supply and importation of vegetables and fruit
The following BGR was updated as a result of the amendments to section 72, made in terms of section 73 of the Taxation Laws Amendment Act 34 of 2019 which came into effect on 21 July 2019, and is based on the wording of section 72 as it read before 21 July 2019:
  • BGR 12 (Issue 3) – Input tax on the acquisition of a non-taxable supply of second-hand motor vehicles by motor dealers
​13 March 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

Publication details for tariff amendment notice R309, as published in Government Gazette 43091, are now available

​12 March 2020 ​VAT Connect VAT Connect Issue 10 (March 2020)
​​12 March 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

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 various tariff subheadings under items 0207.14.9 and 0207.14.1 to increase the rate of customs duty on frozen meat and edible offal of fowls of the species gallus domesticus  from 37% and 12% to 62% and 42% respectively – ITAC Report 608.

Publication details will be made available later

​11 March 2020 ​Legal Counsel – Publications – Find a Guide – Capital Gains Tax (CGT)

Capital Gains Tax

​9 March 2020 ​​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings

​Value-Added Tax Act, 1991

The following Binding General Rulings (BGRs) were updated as a result of the increase in the VAT rate which came into effect on 1 April 2018:

  • BGR 11 (Issue 3) – Use of an exchange rate
  • BGR 26 (Issue 2) – The value-added tax treatment of the supply and importation of herbs
  • BGR 33 (Issue 2) – The value-added tax treatment of the supply of and importation of vegetable oil
  • BGR 45 (Issue 2) – Supply of potatoes

The following BGRs were updated as a result of –

  • the increase in the VAT rate which came into effect on 1 April 2018; and
  • the amendments to section 72 made in terms of section 73 of the Taxation Laws Amendment Act 34 of 2019 which came into effect on 21 July 2019,

and are based on the wording of section 72 as it read before 21 July 2019:

  • BGR 13 (Issue 3) – Calculation of VAT for certain betting transactions
  • BGR 34 (Issue 2) – Management of superannuation schemes - long-term insurers
​​6 March 2020 ​​Legal Counsel – Publications – Average Exchange Rates Income Tax Act, 1962
​6 March 2020 ​Legal Counsel – Secondary Legislation – Income Tax Notices

Income Tax Act, 1962

Publication details for income tax notices 270 and 271, as published in Government Gazette 43073, under section 8(1), relating to daily amounts in respect of meals and incidental costs, and rate per kilometre in respect of motor vehicles – effective 1 March 2020, are now available

4 March 2020 ​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
​3 March 2020 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 101-120 Income Tax Act, 1962
  • Interpretation Note 113 – Apportionment of surplus and minimum benefit requirements: Pension Funds Second Amendment Act
​​3 March 2020 ​​Legal Counsel – Archive – General Notes

Income Tax Act, 1962

3 March 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Due date for public comment: 17 March 2020

​​​2 March 2020 ​Legal Counsel – Preparation of Legislation – Discussion Papers

National Legislation

  • Discussion paper – Reviewing the tax treatment of excessive debt financing, interest deductions and other financial payments

Due date for public comment: 17 April 2020

​​2 March 2020 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Draft Schedule amendments to –

  • Part 1 of Schedule No. 4, by the insertion of rebate item 406.04/00.00/01.00; and
  • Paragraph 8 of Schedule No. 1 to the VAT Act, by the substitution of rebate 406.00
Due date for public comment: 30 March 2020
​2 March 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2022-2020 Value-Added Tax Act, 1991, and Supreme Court Act, 1959
Application by advocate to have earlier order amended;.case dismissed with costs
​2 March 2020 ​Legal Counsel – Secondary Legislation – VAT Notices

Value-Added Tax Act, 1991

​VAT Notice R266, as published in Government Gazette 43051, relates to the amendment to item 412.09/00.00/01.00 in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 (Act No. 89 of 1991), as a consequence of the amendment of rebate item 412.09/00.00/01.00 in Part 1 of Schedule No. 4 to the Customs and Excise Act, 1964 (Act No. 91 of 1964)

  • Notice R.266
​2 March 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

Publication details for tariff amendment notices R237 and R238, as published in Government Gazette 43061, are now available

​​28 February 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 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90 to reduce the rate of customs duty on wheat and wheaten flour from 77.62c/kg and 116.44c/kg to 51.66c/kg and 77.49c/kg respectively, in terms of the existing variable tariff formula – Minute 13/2019; and
  • Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99 to reduce the rate of customs duty on sugar from 476.61c/kg to 418.61c/kg in terms of the existing variable tariff formula – Minute M12/2019.

Publication details will be made available later

​28 February 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment National Legislation
Due date for public comment: 30 March 2020
​​​28 February 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Due date for public comment: 13 March 2020
​​28 February 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2022-2020

​Tax Administration Act, 2011, ​Promotion of Access to Justice Act, 2000, and Supreme Court Act, 1959

Whether CSARS should have included internal e-mail correspondence between staff as part of the record in a Rule 53 review application

​​28 February 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2019-2017 Constitution of the Republic of South Africa, 1996, Tax Administation Act, 2011, Value-Added Tax Act, 1991

Interpretation of post-recovery and post-mining activities; interpretation of in respect of mining of coal

​28 February 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020 Customs & Excise Act, 1964
Publication details for tariff amendment notices R226, R227, R228, R229, R230, R231, R232, R233 and R234, as published in Government Gazette 43051, are now available
​28 February 2020 ​Trade Statistics ​Trade Statistics for January 2020
​27 February 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. 4, by the substitution of rebate item 412.09/00.00/01.00, to exclude duty rebates or refunds in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft;
  • Part 4 of Schedule No. 4, by the substitution of rebate item 495.00/00.00/01.00, to exclude duty rebates or refunds in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft;
  • Part 5 of Schedule No. 4, by the substitution of rebate item 497.01/00.00/01.00, to exclude duty rebates or refunds in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft; Part 1G of Schedule No. 6, by the substitution of rebate item 624.50/000.00.00/0100 to exclude duty rebates or refunds in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft; 
  • Part 2 of Schedule No. 6, by the substitution of rebate item 634.03/000.00.00/01.00, to exclude duty rebates or refunds in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft; 
  • Part 3 of Schedule No. 6, by the substitution of rebate item 670.10/000.00/01.00, to exclude duty rebates or refunds in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft; 
  • Part 4 of Schedule No. 6, by the substitution of rebate item 680.02/00.00/02.00, to exclude duty rebates or refunds in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft; 
  • Part 5 of Schedule No. 6, by the substitution of rebate item 690.01/00.00/01.00 to exclude duty rebates or refunds in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft; and
  • Item 412.09/00.00/01.00 in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 (Act No. 89 of 1991), as a consequence of the amendment of rebate item 412.09/00.00/01.00 in Part 1 of Schedule No. 4 to the Customs and Excise Act, 1964 (Act No. 91 of 1964)
     
    Publication details will be made available later
​27 February 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 321-340 Income Tax Act, 1962, and Securities Transfer Tax Act, 2007 
​26 February 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020 Customs & Excise Act, 1964
  • Taxation proposals as tabled by the Minister of Finance during the 2020 National Budget Review at 14:13 on 26 February 2020
​​26 February 2020 ​Legal Counsel – Secondary Legislation – Income Tax Notices

Income Tax Act, 1962

Income tax notices, scheduled for publication in the Government Gazette, under section 8(1) relating to daily amounts in respect of meals and incidental costs, and rate per kilometre in respect of motor vehicles – effective 1 March 2020

Publication details will be made available later
​​​21 February 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Income Tax Act, 1962

Due date for public comment: 30 April 2020
​​21 February 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Due date for public comment: 6 March 2020
​​21 February 2020 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 41-60

Income Tax Act, 1962

​​21 February 2020 ​Legal Counsel – Archive – Interpretation Notes

Income Tax Act, 1962

​21 February 2020 ​Legal Counsel – Publications – Find a Guide – Income Tax

Income Tax Act, 1962

​21 February 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 321-340 Income Tax Act, 1962, and Securities Transfer Tax Act, 2007 
​18 February 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Income Tax Act, 1962
Due date for public comment: 31 March 2020
​​18 February 2020 ​Legal Counsel – Publications – Find a Guide – Income Tax Income Tax Act, 1962
​18 February 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

Tariff amendment notice R177, as published in Government Gazette 43028, relates to the amendments to –

  • Part 1 of Schedule No. 2, by the insertion of various items under item 213.03 in order to implement anti-dumping duties on clear float glass originating in or imported from Saudi Arabia and the United Arab Emirates – Final Determination – Omission – ITAC Report 615
​13 February 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Income Tax Act, 1962
Due date for public comment: 31 March 2020
​11 February 2020 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 61-80 Income Tax Act, 1962
​11 February 2020 ​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​11 February 2020 ​​Legal Counsel – Secondary Legislation – Income Tax Notices Income Tax Act, 1962
  • Section 12I Tax Allowance Programme – Department of Trade and Industry – Publication of decisions to approve, not approve or withdraw approval of applications received for the tax allowance programme under section 12I(12)(a)(i)(aa) and (19)(d)
7 February 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

Publication details for tariff amendment notice R110, as published in Government Gazette 43000, are now available

​​6 February 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

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. 2, by the insertion of various items under item 213.03 in order to implement anti-dumping duties on clear float glass originating in or imported from Saudi Arabia and the United Arab Emirates – ITAC Report 615

Publication details will be made available later

​6 February 2020 ​Legal Counsel – International Treaties & Agreements – Double Taxation Agreements (DTAs) & Protocols Status overview of all DTAs and Protocols
​31 January 2020 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 1-20 Income Tax Act, 1962
​31 January 2020 ​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​31 January 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Due date for public comment: 16 March 2020

​31 January 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for public comment: 28 February 2020
​31 January 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

Publication details for tariff amendment notices R81 and R82, as published in Government Gazette 42985, are now available

​31 January 2020 ​Trade Statistics ​Trade Statistics for December 2019
​30 January 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 1-20 Income Tax Act, 1962
​30 January 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 –

  • Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (EPA), with retrospective effect from 1 September 2019 to 31 December 2019; and
  • Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (EPA), with retrospective effect from 1 January 2020.
     
    Publication details will be made available later
​​28 January 2020

​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 61-80

Income Tax Act, 1962
​​28 January 2020 ​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​28 January 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2019-2017

Constitution of the Republic of South Africa, 1996, Tax Administation Act, 2011, Value-Added Tax Act, 1991

​27 January 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
​24 January 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

Publication details for tariff amendment notice R45, as published in Government Gazette 42968, are now available

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

Customs & Excise Act, 1964

The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the amendments to –

  • Note 8 to Schedule No. 5, to provide for the granting of a refund or drawback of duty as contemplated in section 75(1)(c), 54D or 54J of the Act in circumstances where the customs procedure code is not inserted on the bill of entry or other export declaration, or have been inserted incorrectly
Publication details will be made available later
​22 January 2020 ​Legal Counsel – Preparation of Legislation – Response Documents

National Legislation

​22 January 2020 ​Legal Counsel – Preparation of Legislation – Explanatory Memoranda National Legislation
​20 January 2020 ​Legal Counsel – Secondary Legislation – Income Tax Notices

Income Tax Act, 1962

  • Notice 37, as published in Government Gazette 42961, amending 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 the retail market value in respect of right of use of motor vehicle, as initially published by Government Notice R.362 of 28 April 2015
​​17 January 2020 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

  • The draft notice relating to the carbon tax environmental levy account (DA 180), which is prescribed under rule 54FD.04, has been published for another round of public comments.
Due date for public comment: 7 February 2020
​17 January 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 321-340 Income Tax Act, 1962
​17 January 2020 ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

Publication details for tariff amendment notice R36, as published in Government Gazette 42959, are now available

​​​​16 January 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

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 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90 to reduce the rate of customs duty on wheat and wheaten flour from 100.86c/kg and 151.29c/kg to 77.62c/kg and 116.44c/kg respectively, in terms of the existing variable tariff formula – Minute M10/2019 

Publication details will be made available later

​​​16 January 2020 ​Legal Counsel – Publications – Find a Guide – Income Tax Income Tax Act, 1962
​​15 January 2020 ​Legal Counsel – Primary Legislation – Amendment Acts

National Legislation

The following Amendment Acts were promulgated on 15 January 2020:

  • Taxation Laws Amendment Act 34 of 2019
  • Tax Administration Laws Amendment Act 33 of 2019
  • Rates and Monetary Amounts and Amendment of Revenue Laws Act 32 of 2019
​14 January 2020 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Income Tax Act, 1962

Due date for public comment: 28 February 2020

​14 January 2020 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2016 Value-Added Tax Act, 1991
  • VAT 1610​ (19 June 2019) – Whether the Appellant was entitled to input tax and output tax claims relating to reorganising loans and substituting foreign loans
​13 January 2020 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2016 Tax Administration Act, 2011
  • TAdm 24643​ (3 May 2019) – Whether statement lacked sufficient averments necessary to sustain a finding of gross negligence
​​​​9 January 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2019-2017

High Court Judgments

SARS has released the following high court decisions:

  • Agricultural and Industrial Mechanisation (Pty) Ltd v CSARS (21164/2017) ZAGPJHC (29 August 2019)
  • Peter v CSARS (3158/2018) ZAGPJHC (31 May 2019)

Summaries are available on the high court judgments page

​9 January 2020 ​Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) – 2019-2017 Income Tax Act, 1962

Classification of products for determination of excise duty rate

​​​​9 January 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 321-340 Income Tax Act, 1962
​​​8 January 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2019-2017 Promotion of Administrative Justice Act, 2000, Tax Administration​ Act, 2011, and Value-Added Tax Act, 1991

The jurisdiction of the High Court to entertain ordinary review applications not ousted by the legislative powers given to the Tax Court

​​6 January 2020 ​​Legal Counsel – Dispute Resolution & Judgments – High Court – 2019-2017

High Court Judgments

SARS has released the following high court decisions:

  • Dragon Freight (Pty) Limited and Others v CSARS (82686/19) [2019] ZAGPPHC 626 (27 November 2019)
  • Siphayi and Another v CSARS and Others (34975/2019) [2019] ZAGPJHC 455 (25 October 2019)
  • Glencore Operations SA (Pty) Limited v CSARS (11696/18) [2019] ZAGPPHC 545 (24 October 2019)
  • Flordis South Africa (Pty) Limited v CSARS (61689/2015) [2019] ZAGPPHC 546 (17 October 2019)
Summaries are available on the high court judgments page 
​6 January 2020 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2016

Tax Court Judgments

SARS has released the following tax court decisions:

  • IT 24819 (19 December 2019)
  • VAT 2063 (15 November 2019)
  • TAdm 00052/2018 (3 May 2019)
Summaries are available on the tax court judgments page 
​6 January 2020 ​​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2016-2014

Value-Added Tax Act, 1991

  • VAT 1390 (14 June 2016) – Whether the delivery of food orders to the taxpayer’s customers constitutes a service supplied by it for consideration in the course, or in furtherance, of its enterprise, and hence whether the delivery charges were subject to output tax
2 January 2020 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017

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

  • IT 13798, IT 13931 and TAdm 14294​ (17 September 2019) – Capital gains tax and capital losses; employee share incentive scheme and trust; meaning of "asset" as defined in the Eighth Schedule and whether that definition includes a personal right
 

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