What’s new at sars?

​Date ​What is it? What is it about?
​27 October 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2019-2017

High Court Judgments

  • Zikhulise Auto Recoveries (Pty) Ltd and Others v Zikhulise Auto Restorers (Pty) Ltd and Others (SARS Intervening) (36492/2018) [2019] ZAGPJHC 531 (13 December 2019)
  • Brits v CSARS and Another (70549-2015) [2019] ZAGPPHC 987 (18 November 2019)
  • Zikhulise Cleaning Maintenance and Transport CC v CSARS (34564/2016) [2017] ZAGPPHC 1247 (2 November 2017)
  • CSARS ('SARS') v Zikhulise Cleaning Maintenance and Transport CC; Mpisane v Zikhulise Cleaning Maintenance and Transport CC and Another (14886/2016; 18101/2016) [2017] ZAGPPHC 1248 (2 November 2017)
Summaries are available on the high court judgments page
​27 October 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2016-2014

​Constitution of the Republic of South Africa, 1996, and Superior Courts Act, 2013

Whether respondent had unreasonably delayed issuing additional assessments in contravention of the Constitution

​26 October 2020 ​Procurement ​Updated list of tender bids received for 2019/2020.
​26 October 2020 ​Customs ​Updated Customs Procedure Codes (CPC) - Required for all commercial Customs clearances in SA
​26 October 2020 ​Tax Directives 26 October 2020 - Enhancements to the Tax Directive functionality on eFiling

The tax directive functionality on eFiling has been enhanced to allow individuals and tax practitioners to apply for a tax directive on behalf of their clients. The tax directives applications that individuals and tax practitioners may request on behalf of clients are for:
  • IRP 3(b) – Employee’s tax to be deducted at a fixed percentage (e.g. commission agents / personal service company / personal service trust).
  • IRP 3(c) – Employee’s tax to be deducted at a fixed amount (e.g. Paragraph 11 of the 4th Schedule (hardship) / assessed loss carried forward).
  • IRP 3(f) – Doubtful Debts 11(j)(1)(2) – Only available for tax practitioners.
  • IRP 3(q) – Foreign Tax Credit under paragraph of 10 of the 4th Schedule of Income Tax Act – Only available for tax practitioners.
​26 October 2020 ​Covid-19 PAYE Deferral Relief

Covid-19 PAYE Deferral Relief: Payment of Deferred Amounts

Affected employers were advised on 6 October 2020 that they can unfortunately not include the Covid-19 PAYE Deferred Relief payment due on 7 October 2020 in their September 2020 EMP201 declaration payments via eFiling. Separate payments via eFiling were required for September 2020 which were due on 7 October 2020.

The EMP201 payment function via eFiling has now been amended and employers will be able to submit a single payment via eFiling in respect of their monthly EMP201 declaration payment and the Covid-19 PAYE Deferred Relief payment with immediate effect. Employers will be able to increase the EMP201 declaration payment amount on eFiling to include the Covid-19 PAYE Deferred Relief Amount payable in respect of the relevant month. 

​23 October 2020 ​Branch filing is closed

Branch filing closed on 22 October 2020

Please note that the opportunity to file your personal income tax return across the counter at any of the SARS Branches closed on Thursday 22 October. You are however able to still file electronically via eFiling and Help-you-eFile, or by requesting an eBooking on this page. You will however only be able to book a virtual engagement, where we will assist you through a telephonic engagement. No Branch walk-in appointments may be made. If you are unable to book an appointment through our website, you can also call our toll free number 0800 11 7277, to be assisted.

Remember all electronic submissions for non-provisional taxpayers, must be submitted before 16 November 2020.

​23 October 2020 ​Legal Counsel – Secondary
Legislation – Other Notices​

National Legislation

Notice 1106 in Government Gazette 43830 of 23 October 2020 serves to inform of the Minister of Finance's intention to introduce the Tax Administration Laws Amendment Bill, 2020, in the National Assembly on 28 October 2020

​22 October 2020 ​Automatic Exchange of Information Changes to the CRS regulations

Regulations for purposes of paragraph (a) of the definition of "international tax standard" in section 1 of the Tax Administration Act, 2011 were published on 9 October 2020 on the Regulations webpage. See the direct link to the Notice here – Notice R.1070. The changes will commence 1 June 2021 and until then the current Regulations (Notice R.1598) will remain applicable.

The changes to the Organisation for Economic Cooperation and Development (“OECD”) Standard for Automatic Exchange of Financial Account Information in Tax Matters which encompasses the “Common Reporting Standard” are described in this Notice published on 9 October 2020. The Regulations reflect the changes to the CRS required to enable South Africa to comply with its obligations. More info on AEOI, FATCA and CRS here.
​21 October 2020 ​Legal Counsel – Publications – Find a Guide – General General
​21 October 2020 ​Customs weekly list of unentered goods ​Updated Customs weekly list of unentered goods
​19 October 2020 ​Tax Directive

​Updated guides relating to Tax Directives - The email addresses have been replaced with the new email address.

  • Guide to Complete the Tax Directive Application Forms
  • Completion Guide for IRP3a and IRP3s Form
  • Guide to Complete Submit and Cancel a Recognition of Transfer
​16 October 2020 ​Media Release Time running out to file income tax return at a SARS branch
​16 October 2020 ​Media Release SARS right to liquidate a taxpayer to recover debt where an assessment is under appeal sets important precedent
​16 October 2020 ​​New Scam Payment notice
​16 October 2020 ​Legal Counsel – Secondary Legislation – Rule Amendments 2020

Customs & Excise Act, 1964

Rules amendment notice R1098 in Government Gazette 43811 of 16 October 2020, under sections 59A, 60 and 120 – "Days" in relation to the grace period allowed for compliance when updating registration or licensing information amended to "calendar days" (DAR 203)

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

Customs & Excise Act, 1964

Publication details for tariff amendment notice R1097, as published in Government Gazette 43811 of 9 October 2020, are now available

​16 October 2020 ​Media Release ​SARS welcomes High Court judgment on taxpayer obligations
​15 October 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2022-2020 Tax Administration Act, 2011, and Companies Act, 1973  
Whether a final winding-up order should be granted, taking into account the provisions of section 177(3) of the Tax Administration Act, and section 346 of the Companies Act
​15 October 2020 ​Procurement ​Request for Proposal (RFP)11/2020: Appointment of a Service Provider for one-on-one executive coaching services:
Briefing session questions and answers - part 2​
​15 October 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 –

  • Section D to Part 1 of Schedule No. 6 by the deletion of refund item 621.16/104.21.03/02.01 in order to exclude denatured ethyl alcohol as a VMS does not receive, manufacture or use denatured ethyl alcohol
Publication details will be made available later
​15 October 2020 ​Legal Counsel – Preparation of Legislation – Response Documents

National Legislation

  • Draft Response Document – 2020 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2020 Draft Taxation Laws Amendment Bill, 2020 Draft Tax Administration Laws Amendment Bill
​14 October 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2022-2020 Tax Administration Act, 2011, and Income Tax Act, 1962  
Whether tax court had been correct in reducing 10% penalty imposed under section 76(1)(b) to nil on the basis that taxpayer had no intention to evade tax; whether taxpayer was entitled to raise a new ground of appeal for the first time in relation to the imposition of interest under section 89quat on the basis of a legitimate expectation that SARS would raise an additional assessment
​14 October 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2016-2014 Tax Administration Act, 2011, and Value-Added Tax Act, 1991  
Whether respondent's claim of VAT input tax in respect of its gold jewellery purchases was  fraudulent as contended by appellant
​12 October 2020 ​Estates

Estates

​A new Estates webpage was created for Deceased Estates, Insolvent Estates and Liquidation. See how to report a new Estate to SARS.

​12 October 2020 ​Debt and Deferments

​​Debt queries and Deferred Arrangements

New mailboxes were published on the Owing money to SARS webpage.

​12 October 2020 ​Customs African Continental Free Trade Agreement
South Africa’s commitment to implementing the agreement is key to its success and SARS is the implementing agency of preferential trade agreements. The execution of this Agreement will have an impact on SARS legislation, systems, Customs operations and training of officers.

SARS will be ready to implement the agreement before the revised due date. The date of entry into force was originally July 2020, but due to COVID-19, it was postponed to January 2021. See more.
​​12 October 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Draft technical amendments to Part 1 of Schedule 1 in 

  • Chapter 44 to create an 8-digit tariff subheading for particle board of wood coated, covered or laminated with melamine;
  • Chapter 72 to create an 8-digit tariff subheading for wires coated or plated with copper with diameter of 1.30 mm or more but not exceeding 4.88 mm, consisting of a carbon content greater than 0.4% but not exceeding 0.85%; and
  • Chapter 94 for the creation of separate 8-digit tariff subheadings under tariff headings 94.01, 94.03 and 94.04.
Due date for public comment: 9 November 2020
​12 October 2020 ​SOQS

SARS Online Query System (SOQS)

Updated the guide with a new query "Report New Estate Case", this query must be used to report the taxpayer as an estate to SARS.

​9 October 2020 Bulk and Additional Payments Updated ​Guide to Bulk and Additional Payments on eFiling with new validation rules for bulk payments.
​9 October 2020 ​Excise

​Updated policy: Health Promotion Levy on Sugary Beverages

  • Provision has been made for the Promotion of Administrative Justice Act under paragraph 2.5.
  • Provision has been made for the ‘Process for reprocessing, destruction or abandonment’ under paragraph 2.8.
​9 October 2020 ​Customs Policies - Administration of Trade Agreements and International Mail

​Customs – New policies: The previously published information relating to the Preferential Rules of Origin, SADC Sugar Quotas and Invoice Declarations have been combined in the Administration of Trade Agreement documents.  The policy and procedures have been expanded in the new Policy:

​9 October 2020 ​Calculation of national currencies

Customs – Correspondence: Published on the Rules of Origin webpage - Calculation of national currencies:

​9 October 2020 ​​Legal Counsel – Tax Administration – Regulations Tax Administration Act, 2011
  • Regulation R1070 in Government Gazette 43781 of 9 October 2020, for purposes of paragraph ( for purposes of paragraph (a) of the definition of "international tax standard" in section 1, relating to the OECD standard for automatic exchange of financial account information in tax matters – effective from 1 June 2021
​9 October 2020 ​Legal Counsel – Secondary Legislation – VAT Notices

Value-Added Tax Act, 1991

Publication details for value-added tax notice R1069, as published in Government Gazette 43781 of 9 October 2020, are now available

​9 October 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

Publication details for tariff amendment notice R1068, as published in Government Gazette 43781 of 9 October 2020, are now available

​8 October 2020 ​Procurement ​Updated list of Awarded Tenders​ for 2018/2019
​8 October 2020 ​Legal Counsel – Secondary Legislation – VAT Notices

Value-Added Tax Act, 1991

The value-added tax notice, scheduled for publication in the Government Gazette, relates to the amendment to –

  • Paragraph 8 of Schedule 1, to the Value-Added Tax Act, 1991 (Act No. 89 of 1991) in terms of section 74(3)(a), to insert item 406.00 in consequence of the insertion of rebate item 406.04 in Schedule No. 4 of the Customs and Excise Act, 1964

Publication details will be made available later

​8 October 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. 4, by the insertion of rebate item 406.04/00.00/01.00, in order to provide for a rebate of duty on goods imported for official use by an institution or organisation that has an agreement with the Republic of South Africa
Publication details will be made available later
​8 October 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2022-2020 Tax Administration Act, 2011, Insolvency Act 24, 1936, and Supreme Court Act, 1959  
Whether exceptional circumstances existed or whether respondent's interlocutory application was a delaying mechanism
​7 October 2020 [email protected] Employer User Guide ​ Updated: [email protected] Employer User Guide
​6 October 2020 ​Media Release SARS employee arrested in sting operation
​6 October 2020 ​Submission of accounts returns - External Policy

​Updated policy: ​Submission of accounts returns

  • The policy has been updated to include Carbon Tax.
  • Provision has been made for the Promotion of Administrative Justice Act.
​6 October 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for public comment extended to 30 October 2020
​6 October 2020 Covid-19 PAYE Deferral Relief: Payment of Deferred Amounts

​The Statement of Account (EPMSA) was amended during the first half of September 2020 to include detail of the monthly deferred payments [Payment Reference Numbers (PRN’s) and amounts] payable over the six month period from 7 October 2020 to 5 March 2021.

Affected employers can unfortunately not include the Covid-19 PAYE Deferred Relief payment due on 7 October 2020 in their September 2020 EMP201 declaration payments via eFiling:

  • Employers are required to pay the PAYE Deferred Relief payment separately via eFiling by using the PRN next to “COVID-19 INSTALMENT” for October 2020 on the EMPSA which is available on the eFiling profile.
  • Alternatively, employers may use the EFT payment option by using the “SARS-PAYE” beneficiary option under the SARS public beneficiary listed on the banking platforms and using the PRN on the EMPSA or the EMP201 declaration for September 2020. 

If any changes to this process is implemented before the next payment which is due on 6 November 2020, SARS will issue a further notice before that date.

​5 October 2020

​TCS, Complaints and How to Report Suspicious Non-compliance

 

Updated the guides with the HTML5 format of the forms and eFiling redesigned screens:

​5 October 2020 ​Procurement ​Request for Proposal (RFP)11/2020 Appointment of a Service Provider for one-on-one executive coaching services:
1 October 2020 ​Media Release ​Racehorse administrator sentenced to 10 years for VAT fraud and theft
​30 September 2020 ​Letter to trade Opening of ports of entry for international movement of persons and goods
​30 September 2020 ​MPR3 ​Updated: Mineral and Petroleum Resources Royalty Return
​30 September 2020 ​Trade Statistics Trade Statistics for August 2020
​29 September 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 341-360 ​Income Tax Act, 1962  
​28 September 2020 ​Customs & Excise  Enforcement of Section 64D - Bonded Goods to be in sealed containers
​28 September 2020 ​Payment

Payment

Banks are discontinuing cheques as a payment method on 31 December 2020. Please note that SARS will no longer accept cheque payments after 31 December 2020. See other options for payments.

​25 September 2020 ​Procurement Request for Proposal (RFP)10/2020
Appointment of a service provider for the provision of pre-employment screening and related services​​.
​25 September 2020 ​Procurement ​Request for Proposal (RFP)11/2020
Appointment of a Service Provider for one-on-one executive coaching services​.
​23 September 2020 ​Newsletters VAT Connect Issue 11 (September 2020)
​22 September 2020 ​Legal Counsel – Publications – Find a Guide – General General
​22 September 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for public comment: 9 October 2020
​​21 September 2020 ​Make an Appointment

​Enhancements of the functionality to improve usability of the eBooking system include, but are not limited to the following:

  • Inclusion of an “individual” option that can be selected.
  • On the ‘Appointment Method’ field the “Voice” option has changed to “Telephonic Engagement”.
  • The description of the ITR12 appointment reason have been updated to “Submit Personal Income Tax Return (ITR12)” and moved to the top of the list of reasons.
  • The three Gauteng sub-regions, Gauteng Central, Gauteng North and Gauteng South have been changed to one, namely Gauteng.
​21 September 2020 ​Offences and Penalties

Updated ​​Offences and Penalties policy

Updating PAJA dates as:
i) The submission must be delivered within thirty (30) days; and
ii) The committee has forty five (45) days to make a decision.

​21 September 2020 ​Customs Clearance Declaration

​Updated Customs Clearance Declaration manual and policy:

  • Clearance Declaration - External Policy
  • Completion of declarations - External Manual

The accreditation certificate is removed as a mandatory supporting document for an accredited client when their declaration case is stopped for an inspection.

​21 September 2020 ​Excise - Environmental Levies

Submissions for the Carbon Tax Environmental Levy Account (DA 180) together with payments of any carbon tax liability opens on 1 October and closes on 30 October 2020 for the 2019 tax period.
The completed  DA 180, annexures and supporting documents must be submitted via the SARS eFiling platform through the 'Excise Levies & Duties'. See our new FAQs for Carbon Tax.

​21 September 2020 ​Venture Capital Companies ​Updated Venture Capital Companies (VCC) list with changes in particulars for existing companies and one new company. 
​18 September 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2022-2020 Customs & Excise Act, 1964, and Superior Courts Act, 2013  
Whether the court a quo correctly declared that SARS failed to finalise the investigations under section 88 in reasonable time
​18 September 2020 ​Media Release SARS committed to create employment opportunities for young people
​17 September 2020 ​Vacancy

​​Vacancy 
 A contract position has been advertised:

  • Position: Sen. Specialist: Procurement
  • Closing date: 25 September 2020.

For more information and to apply, see vacancies webpage.

​17 September 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2022-2020 Customs & Excise Act, 1964, and Value-Added Tax Act, 1991  
Whether the rehabilitation conducted by the applicant was primary production activities in mining which qualify for a diesel refund,  whether the diesel refund claim constituted a misrepresentation as contemplated in section 44(11)(a) of the Customs & Excise Act, and therefore whether SARS was entitled to reclaim the diesel refund for a period earlier than the two years prior to the date which the investigation commenced, whether Note 5 in Part 3 to Schedule 6 of the Customs & Excise Act was applicable and if so, whether the Commissioner correctly disallowed the applicant to claim the diesel refund in its own name for the period 15 August 2013 to 31 August 2013 
​17 September 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
​16 September 2020 ​Third Party Appointments

Guide on Third Party Appointments via eFiling - Added new functionality: Dashboard and capability to generate reports.

​16 September 2020 ​Carbon Tax

​New documents on Carbon Tax have been published:

  • DA180 Environmental Account for Carbon Tax - External Manual
  • Carbon Tax - External Policy
​16 September 2020 ​Media Release SARS employs over 700 previously outsourced cleaning staff
​15 September 2020 ​Customs weekly list of unentered goods ​Updated Customs weekly list of unentered goods
​14 September 2020 ​Employer Interim Reconciliation Known issue with Information code 4587

Information Code 4587 – Section 10(1)(o)(ii) exemption taken into account by the employer for PAYE purposes : Relaxation of validation rules for August 2020 (202008) Employer Interim Reconciliation. SARS acknowledges concerns raised by payrolls that the application of the current validation rules for code 4587 may result in certain employers not being able to submit their interim IRP5/IT3(a) certificate information. These validation rules as specified in the SARS Business Requirements Specification: PAYE Employer Reconciliation (2020 Release) version 19.4 will be relaxed for the August 2020 Employer Interim Reconciliation submission.

The relaxation of the validation rules will be implemented during the weekend of 19 September 2020 and the affected employers are requested not to submit their Interim Reconciliation documents before Monday, 21 September 2020.

These validation rules will be reviewed and clearly defined to provide clarity. An updated SARS Business Requirements Specification: PAYE Employer Reconciliation (2020 Release) will be issued shortly and the amended validation rules will be implemented towards the end of 2020.
​14 September 2020 ​Media Release

Half-yearly employer reconciliations and third party declarations due as SARS places more attention on employers and third party data

​14 September 2020 ​Legal Counsel – Preparation of Legislation – Response Documents National Legislation – COVID-19
  • Draft Response Document – Disaster Management Tax Relief Bill, 2020 and the Disaster Management Tax Relief Administration Bill, 2020
​14 September 2020 ​Employer Interim Reconciliation Employer Interim Reconciliation submission period will commence on 14 September and end on 31 October 2020

During the Employer Interim Reconciliation, employers need to reconcile their Monthly Employer Declarations (EMP201) for the first six months of a Reconciliation Year (March to August) with the tax values of the interim IRP5/IT3(a) certificates for the same period and submit their Employer Reconciliation Declaration (EMP501). Read more on the changes.
​10 September 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Due date for public comment: 8 October 2020
​10 September 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Due date for public comment: 24 September 2020
​10 September 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 41-60 Value-Added Tax Act, 1991
​10 September 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 341-360 Mineral and Petroleum Resources Royalty Act, 2008  
​10 September 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 341-360 Income Tax Act, 1962  
​10 September 2020 ​​Legal Counsel – Dispute Resolution & Judgments – High Court – 2022-2020

High Court Judgments

Two high court judgments were published:

  • WPD Fleetmas CC v CSARS and Another (31339/20) [2020] ZAGPPHC (19 August 2020)
  • Peresoft Software and Support (Pty) Ltd v Minister of Science and Innovation (NO) and Another (11372/19) [2020] ZAGPPHC 430 (12 February 2020)
Summaries are available on the high court judgments page
​9 September 2020 ​Customs weekly list of unentered goods ​Updated Customs weekly list of unentered goods
​9 September 2020 ​Customs branch contact details ​Updated Customs branch contact details
​8 September 2020 ​Legal Counsel – Publications – Find a Guide – Income Tax Income Tax Act, 1962
​8 September 2020 ​​Legal Counsel – Dispute Resolution & Judgments – High Court – 2022-2020 Tax Administration Act, 2011  
Whether disclosure by applicant was voluntary
​7 September 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2022-2020

High Court Judgments

Three high court judgments were published:

  • Cart Blanche Marketing CC and others v CSARS (26244/15) [2020] ZAGPJHC (31 August 2020)
  • Pearlstock (Pty) Ltd v CSARS (83481/18) [2020] ZAGPPHC 393 (13 August 2020)
  • BP Southern Africa (Pty) Ltd v CSARS (19955/2020, 22772/2020) [2020] ZAGPPHC 331 (21 July 2020)
Summaries are available on the high court judgments page
​4 September 2020 ​Media Release

SARS victory against non-compliance: Cart Blanche Marketing CC and two others versus Commissioner of SARS matter

​4 September 2020 ​Media Release Importation of a second-hand vehicle
​4 September 2020 ​​Legal Counsel – Publications – Average Exchange Rates Income Tax Act, 1962
​​4 September 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

Publication details for tariff amendment notice R955, as published in Government Gazette 43683 of 4 September 2020, are now available

​4 September 2020 ​Letter to trade Escalation procedures for Customs matters
Contact details for service-related queries in Gauteng
​3 September 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. 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 increase the rate of customs duty on wheat and wheaten flour from 51.66c/kg and 77.49c/kg to 83,21c/kg and 124,81c/kg respectively, in terms of the existing variable tariff formula – Minute 16/2019
​2 September 2020 VAT on Imported Services

​Updated guide: Manage Value Added Tax on Imported Services

  • Imported services may be supplied to a recipient who is registered as a vendor, and the VAT liability is declared on the VAT 201 return. In instances where a recipient is not registered as a VAT vendor, the VAT liability is declared on the VAT215 record. The payment thereof is done on eFiling or through a prescribed method for exceptional cases.
​2 September 2020 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for public comment: 9 September 2020
​1 September 2020 ​Q & As for employers on COVID-19 tax relief ​Q & As for employers on COVID-19 tax relief have been updated to include the extension of the COVID-19 Tax Relief for PAYE. Updated items No: 1, 5, 10 & 11.
​1 September 2020 ​Customs weekly list of unentered goods

​Updated Customs weekly list of unentered goods

​1 September 2020 ​Enhancements to the Branch eBooking functionality ​Updated guide: Book an Appointment at a SARS Branch
​​1 September 2020 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
  • Draft Schedule Amendment – Part 1 of Schedule No. 1 to implement the 2021 Economic Partnership Agreement (EPA) phase-downs with effect from 1 January 2021
Due date for public comment: 1 October 2020
​31 August 2020 ​​LAPD – Preparation of Legislation – Bills

National Legislation

The National Assembly passed the following Bills, as amended by the Standing Committee on Finance, on 25 August 2020:

  • Disaster Management Tax Relief Bill [B11B—2020]
  • Disaster Management Tax Relief Administration Bill [B12B—2020]
​31 August 2020 ​Trade Statistics ​Trade Statistics for July 2020
​31 August 2020 ​Procurement ​RFP 05/2020 - Questions and Answer No.1. Rev 4
​31 August 2020 ​Further enhancements to the eBooking system


There are now two options for booking an appointment with SARS:

  • Book an appointment via our eBooking online system:
    • Video and voice appointments may be booked.
    • No physical walk-in appointments may be booked through this option.
  • Book an appointment by calling us on 0800 11 7277 (toll-free):
    • Video and voice appointments may be booked.
    • You may also request a physical walk-in appointment through the 0800 11 7277 number.

You may now also request assistance with your tax return (ITR12) by selecting the voice appointment method via the online form or via 0800 11 7277. Read more.

​28 August 2020 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2022-2020 Tax Administration Act, 2011, and Supreme Court Act, 1959  
Whether it was appropriate to grant leave to the applicant to amend its notice of motion
​28 August 2020 Filing Season 2020 campaign:
SARS will be calling taxpayers

​SARS will be calling taxpayers to assist them with their tax returns.
Here is some information on which taxpayers will be called and how you will know it's not a scam.
​28 August 2020 ​Extension of COVID-19 PAYE Deferral Relief


Employers/Stakeholders

Although the amended Disaster Management Tax Relief Administration Bill to extend the deferral of the payment of employees tax liability for tax compliant small to medium sized businesses with one month until 31 August 2020 has not been published yet, it is confirmed that the amended Bill was passed by the National Assembly on 25 August 2020.

The amendment specifically refers to the –

  • deferral being applicable to amounts deducted or withheld during the period commencing on 1 April 2020 and ending on 31 August 2020 with same requirements as previously, and
  • require the payment of the deferred amounts to be paid in six equal monthly instalments, commencing on 7 October 2020 and ending on 5 March 2021.

The amended Bill should soon become available.

Under the circumstances, SARS had no alternative to the approach followed with the COVID-19 Tax Relief measures to date, which is to implement the pending legislation before it is passed. The Statement of Account (EPMSA) will be amended during September 2020 to include detail of the deferred payments. This will enable qualifying employers to remain compliant.

​28 August 2020 ​Legal Counsel – Secondary Legislation – Rule Amendments 2020

Customs & Excise Act, 1964

Rules amendment notice R938 in Government Gazette 43661 of 28 August 2020, under sections 8, 38, 59A, 60, 64B, 64G, 66, 69, 120A and 120 – Miscellaneous amendments to the Rules, including a number of corrections and deletions, amendments in relation to the entry for export of certain goods, amendments in relation to the definition of "day" in rules under sections 59A and 60, the deletion of forms DA 30 and DA 31, the substitution of form DA 306, and the insertion form DA 306A (DAR202)

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

Customs & Excise Act, 1964

Publication details for correction notice R939, as published in Government Gazette 43661 of 28 August 2020, relating to the substitution of the word "extended" with the word "maintained" where it appears in Notice R.866 of Government Gazette 43597 of 7 August 2020, are now available

​28 August 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 341-360 Income Tax Act, 1962, and Securities Transfer Tax Act, 2007  
​27 August 2020 ​Media Release New developments in next phase of Individual Filing Season
​27 August 2020 ​Excise - Environmental Levy Carbon Tax Roadshow presentation
​27 August 2020 ​Book an appointment at a SARS branch


Enhancements are made to the eBooking system: You may now request an appointment to be booked on your behalf, by a SARS agent, via a new toll free number 0800 11 7277.

​26 August 2020 ​Auto-assessment
New FAQs for auto-assessment on how to interpret error codes when trying to submit the ITR12 on eFiling
​26 August 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 341-360 Income Tax Act, 1962  
​26 August 2020 ​Turnover Tax Updated explanation on how to pay for Turnover Tax
​​25 August 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 341-360 Income Tax Act, 1962  
​​25 August 2020 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BCR 61-80 Income Tax Act, 1962
​25 August 2020 ​Customs weekly list of unentered goods ​Updated Customs weekly list of unentered goods
​24 August 2020 ​SARS Branch Orlando-East is closed today

Update: SARS Branch Orlando-East will reopen on Tuesday, 25 August.

SARS Branch Orlando-East is closed today due to protest action in the area. Remember you may use our digital channels i.e. eFiling, SARS MobiApp, request your tax number, send supporting documents or email us.

​24 August 2020 New email addresses to contact SARS ​To make it easier for taxpayers to email SARS, one mailbox was created i.e. [email protected]. For Tax Practitioners, also only one mailbox i.e. [email protected]. The mails flow into our systems and will return a case number. 
​24 August 2020 Book an appointment at a branch Taxpayers and Tax Practitioners are now able to book a slot 60 days in advance, instead of 7 days.
​21 August 2020 ​New Scam Transfer stop order
​21 August 2020 ​Customs prohibited and restricted goods Updated list of prohibited and restricted goods
​21 August 2020 ​Legal Counsel – Publications – Find a Guide – Income Tax Income Tax Act, 1962
​21 August 2020 ​Procurement RFP 0031-2019 Questions and Answers (Sheets 1 and 2)
​20 August 2020 ​Media release Update on SARS Filing Season (PIT)
​19 August 2020 ​Procurement ​RFP 06/2020 Questions and Answers: Communication 2
​19 August 2020 ​New Scam ​SARS eFiling statement of account has been issued.
​19 August 2020 ​Customs weekly list of unentered goods ​Updated Customs weekly list of unentered goods
​18 August 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

The correction notice, scheduled for publication in the Government Gazette of Friday, 28 August 2020, relates to the substitution of the word "extended" with the word "maintained" where it appears in Notice R.866 of Government Gazette 43597 of 7 August 2020, with retrospective effect from 7 August 2020

​17 August 2020 ​New Scam SARS letter notification.
​17 August 2020 ​Notifications from SARS to see the progress of your verification process ​SARS will now send you, step-by-step progress notification of your Personal Income Tax (PIT), Value Added Tax (VAT), Company Income Tax (CIT) and Trust verification process. These can be viewed via eFiling or the SARS MobiApp (PIT Only). You are now able to view at which stage your verification process is e.g. supporting documents received, case allocation, case finalisation etc.

Additionally, SARS will issue real time automated SMS and email notification updates, as your verification process moves from one step to the next.  

SARS encourages Individual Taxpayers, Tax Practitioners, Registered Traders and Vendors to use our digital channels for improved communication and efficient service delivery. This will also avoid you having to hold the line for our Contact Centre or visit a SARS branch.
​14 August 2020 ​Auto-assessment FAQs ​Updated FAQs on Auto-assessment
​14 August 2020 ​New Scam New SMS audit scam pretending to be from SARS
​14 August 2020 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2020

Customs & Excise Act, 1964

Publication details for tariff amendment notices R.887 and R.888, as published in Government Gazette 43614 of 14 August 2020, are now available

​14 August 2020 ​Tax Exemption

Updated ​Income Tax Exemption Application Checklist:

  • A Valid email address must be completed on the EI1 application form.
  • In addition to the CIPC MOI a detailed supplementary MOI will be acceptable”.
    NB: MOI must be signed by the directors and dated.
  • Amended requirement for submission of financial statement.
  • Bank statement can be used for both, as proof of bank details and proof of physical addres
​14 August 2020 ​Tax Free Investments ​Updated example of how Tax Free Investments work
​13 August 2020 ​Estate Duty Estate Duty: All updadated content can now be accessed in one place
​13 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 1 of Schedule No. 2, by the substitution of anti-dumping item 213.02/6809.11/06.06 in order to maintain anti-dumping duties on gypsum plasterboard originating in or imported from Thailand and Indonesia (excluding that manufactured by PT. Siam-Indo Gypsum Industry) – ITAC Report 624; and
  • Part 1 of Schedule No. 2, by the insertion of anti-dumping items 213.03/7005.29.17/07.08; 213.03/7005.29.23/07.08; 213.03/7005.29.25/06.08 and 7005.29.35/07.08 in order to impose anti-dumping duties on clear float glass of a thickness of 3mm to 6mm originating in or imported from Egypt and manufactured by Guardian Egypt – Egyptian Glass Company SAE  – ITAC Report 623.
     
    Publication details will be made available later
​12 August 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
​12 August 2020 ​Guide: SARS Online Query System ​New guide: SARS Online Query System
​12 August 2020 Customs weekly list of unentered goods ​Updated Customs weekly list of unentered goods
​11 August 2020 ​Procurement ​Non-Compulsory Briefing Session Presentation for RFP 0031-2019
​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).

​11 August 2020 ​New Scam Online funds redemption
​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 ​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 ​Questions 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.
 

​What's new archive 

​​​​​​​​​​​​​​​​​​​​​​​​