Released As Entered
Road Accident Fund
Regional Consultative Forum
Reporting of Conveyances and Goods
Return Control Table
A cheque which has been “referred to the drawer”. The cheque has been returned as unpaid due to not enough funds being available.
Risk Differentiation Mechanism
Return to Drawer payments
Real effective exchange rate
A measure of the rate of exchange of the rand relative to a tradeweighted average of South Africa’s trading partners’ currencies, adjusted for price trends.
Expenditure measured in constant prices, i.e. after taking account of inflation.
Real interest rate
The level of interest after taking account of inflation.
The ordinary dictionary meaning of “reasonable” is “having sound judgement; moderate; ready to listen to reason; not absurd; within the limits of reason; not greatly less or more than might be expected; tolerable, fair” (Concise Oxford Dictionary). Essentially, for a decision to be reasonable the Commissioner is required to consider all relevant matters. The Constitutional Court has held that there is no absolute standard of reasonableness – what is “reasonable” would depend on the particular circumstances of each case.
A facility provided for in the Act, subject to the compliance of specific conditions, whereby the full or part of the duty is reduced or remitted.
Received refund(s) on contributions(s) made to this trust (on the ITR12T)
Means any contribution(s) received by the trust both of a capital and/or non-capital nature.
Receiving state (Foreign Diplomats)
The Government of the Republic of South Africa.
The reconciliation declaration is the EMP501 document on which an employer’s PAYE, SDL and UIF liabilities are declared with associated payments, certificate values and the resulting net effect of setting off payments again liabilities.
Reconciliation submission process
This is the process through which an employer submits all required PAYE, SDL and UIF documentation to SARS for processing i.e. IRP5/IT3(a), EMP501, EMP601 and an EMP701 if applicable.
The route followed in passing through Customs in an airport, seaport or port of entry by passengers who have goods to declare.
Exportation from a Customs territory of goods previously imported into that territory.
Capable of being given back or repaid.
- The official representative of the legal entity as captured in U3TM. This is a formal relationship.
- The registered representative can act on behalf of the legal entity when engaging with SARS. This relationship is checked on eFiling and therefore the registered representative has very specific powers.
- One of the most important powers is that the registered representative is the only person that can approve the Tax Type Transfer requests or shared access request.
Registered tax practitioner
The duty to register as a tax practitioner applies to– Every natural person who: Provides advice to another person with respect to the application of a tax Act; or Completes or assists in completing a document to be submitted to SARS by another person in terms of a tax Act; Such person must register as a tax practitioner with SARS within 30 days after the date that person for the first time provides advice, or assists in completing documentation. The duty to register as a tax practitioner does not apply to a person who: Provides the advice and completes or assists in completing a document solely for no consideration to that person or his or her employer or a “connected person”, as defined in section 1 of the Income Tax Act No.58 of 1962, in relation to that employer or that person; Provides the advice solely in anticipation of or in the course of any litigation to which the Commissioner is a party or where the Commissioner is a complainant; Provides the advice solely as an incidental or subordinate part of providing goods or other services to another person; Provides the advice or completes or assists in completing a document solely:- to or in respect of the employer by whom that person is employed on a full time basis or to or in respect of that employer and “connected persons” in relation to that employer; or under the direct supervision of a person who is registered as tax practitioner in terms of the subsection above. A person may not register as a tax practitioner if :- During the preceding five years, that person has been removed from a related profession; during the preceding five years, that person has been convicted (whether in the Republic or elsewhere) of theft, fraud, forgery or uttering a forged document, perjury, an offence under the Prevention and Combating of Corrupt Activities Act, 2004 (Act No.12 of 2004), or any offence involving dishonesty – for which the person has been sentenced to a period of imprisonment exceeding two years without option of a fine or to a fine exceeding the amount prescribed in the Adjustment of Fines, 1991 (Act No.101 of 1991).
A regulated intermediary is a specified regulated person which administers dividend payments that were declared by a company after having received those payments from the company that declared the dividend. A regulated intermediary includes, for example, central securities depository participants, brokers, nominee companies, and approved transfer secretaries.
Importation into a Customs territory of goods previously exported from that territory.
Re-importation in the same state
The Customs procedure under which goods which were exported may be taken into home use free of import duties and taxes, provided they have not undergone any manufacturing, processing or repairs abroad and provided that any sums chargeable as a result of repayment or remission of or conditional relief from duties and taxes or of any subsidies or other amounts granted in connection with exportation must be paid. The goods that are eligible for re-importation in the same state can be goods that were in free circulation or were compensating products (*). (*) Specific Annex B, Chapter 2 of the revised Kyoto Convention.
Once a disclosure is accepted (i.e. when the Nominee accepts the notice of disclosure created by the nominator) a relationship is created.
A relative as defined in section 1 of the IT Act means, in relation to any person, the spouse of such person or anybody related to him or his spouse within the third degree of consanguinity, or any spouse of anybody so related, and for the purpose of determining the relationship between any child referred to in the definition of “child” in this section and any other person, such child shall be deemed to be related to its adoptive parent within the first degree of consanguinity.
a) Master, pilot or other carrier in respect of any goods for which such a master, pilot or carrier is liable until lawful delivery of the goods, after due entry thereof to an importer or his agent as contemplated in Section 44(5)(a); b) Container operator approved by the commissioner in terms of Section 96A in respect of goods contained in a FCL container to be released from a container terminal contemplated in Section 6(1)(ha) or a container depot contemplated in Section 6(1)(hb); c) Depot operator of a container depot licensed in terms of Section 64A, in respect of any goods contained in a LCL container or FCL (groupage) container defined in the Rules for Section 8 to be released from a such a container depot; or d) Degrouping operator who is a licensee of a degrouping depot licensed in terms of Section 64G, in respect of any air cargo to be released from such depot; and e) Licensee of a Customs and excise storage warehouse in respect of any goods released from a Customs and excise storage warehouse contemplated in Sections 19, 19A or 21.
Release of goods
The action by the Customs to permit goods undergoing clearance to be placed at the disposal of the persons concerned (*). (*) General Annex, Chapter 2 of the revised Kyoto Convention.
Describes the IT infrastructure components that are normally released together.
As defined per section 1 of the TAA means any information, document or thing that is foreseeably relevant for tax risk assessment, assessing tax, collecting tax, showing non-compliance with an obligation under a Tax Act or showing that a tax offence was committed.
Goods, including vehicles and other means of transport, foodstuffs, medicaments, clothing, blankets, tents, prefabricated houses, water purifying and water storage items, or other goods of prime necessity, forwarded as aid to those affected by disaster; and – all equipment, vehicles and other means of transport, specially trained animals, provisions, supplies, personal effects and other goods for disaster relief personnel in order to perform their duties and to support them in living and working in the territory of the disaster throughout the duration of their mission (*). (*) Specific Annex J, Chapter 5 of the revised Kyoto Convention.
Relief from import duties and taxes
Clearance of goods for home use free of import duties and taxes, irrespective of their normal tariff classification or normal liability, provided that they are imported in specified circumstances and for specified purposes. Note: Relief from import duties and taxes is dealt with specifically in Annex B.2. to the Kyoto Convention of 1974 and in Specific Annex B, Chapter 3 of the revised Kyoto Convention.
Regional Enforcement Manager
System to track and monitor all IT-related calls that were logged at the SARS Service Desk.
Remission of import duties and taxes
The waiver of payment, in whole or in part, of import duties and taxes where payment has not been made. Note: Remission of import duties and taxes is dealt with in Annex F.6. to the Kyoto Convention of 1974. That Annex also covers the refund, in whole or in part, of import duties and taxes paid on goods declared for home use.
Removal of goods in bond
The removal of goods from a place of entry or warehousing place to another place of entry or warehousing place in certain approved instances where the duties on such goods have not been paid. In terms of the Kyoto Convention removal of goods in bond is referred to as “transit” movements and the convention document elaborates further to divide such movements into three (3) categories, namely “inward transit / removal in bond” which is the removal of goods in bond from a Customs office of entry to another inland Customs office, “outward transit / removal in bond” which is the removal of goods in bond from an inland Customs office to a Customs office or exit and “interior transit / removal in bond” which is the removal of goods in bond from one (1) inland Customs office to another inland Customs office. All the aforementioned movements are for the purposes of the Act termed “Removals in bond”. The Kyoto Convention furthermore considers the movement of goods from a place of entry direct to the place of exit as “through transit”. In terms of the current Act however such movements are merely termed “removals in transit”.
Removal of goods in transit
The direct transportation of goods on which duty has not been paid, from a place of entry in South Africa through the Customs Union to a place outside the Customs Union.
Remuneration is defined in paragraph 1 of the Fourth Schedule to the IT Act as– any amount of income which is paid or is payable to any person by way of any salary, leave pay, wage, overtime pay, bonus, gratuity, commission, fee, emolument, pension, superannuation allowance, retiring allowance or stipend, whether in cash or otherwise and whether or not in respect of services rendered. The definition is more extensive and provides for further inclusions and exclusions.
The refund, in whole or in part, of duties and taxes paid on goods and the remission, in whole or in part, of duties and taxes where payment has not been made (*). (*) General Annex, Chapter 2 of the revised Kyoto Convention.
Repo (re-purchase) rate
The rate at which the Reserve Bank lends money to commercial banks.
In the case of any company, the public officer of that company, or, in the event of such company being placed in liquidation or under judicial management, the liquidator or judicial manager, as the case may be; in the case of any municipality or anybody corporate or unincorporated (other than a company or a partnership) any manager, secretary, officer or other person responsible for paying remuneration on behalf of such municipality or body; in the case of a person under legal disability, any guardian, curator, administrator or other person having the management or control of the affairs of the person under legal disability; or in the case of any employer who is not resident in the republic, any agent of such employer having authority to pay remuneration. The full definition can be found in paragraph 1 of the Fourth Schedule to the IT Act.
A natural person who resides in the Republic. Paragraph 1 of the Fourth Schedule of the Income Tax Act No. 58 of 1962 and section 46 of the Value-Added Tax (VAT) Act refers to the following persons as representative taxpayers:
The process whereby a capture error on a tax return can be quickly corrected without resorting to an objection.
Request for Remission (RFR)
Request for Remission of the penalty is a means for the taxpayer to dispute the Administrative Penalty that was levied to his / her account and to request that the penalty be waived.
The person responsible for accepting and interpreting the initiator’s paper request into an online request on the SAP r/3 or EPB system.
The official representative of the legal enity as captured on U3TM or a representative mandated by a Customs and Excise Client to:
- Capture and submit Customs and Excise related application on behalf of the applicant; or
- Make necessary follow-ups (including providing supporting documents, correcting errors or making enquiries) in relation to such application.
Reserves (foreign exchange)
Holdings of foreign exchange, either by the Reserve Bank only, or by the Reserve Bank and domestic banking institutions.
As defined in section 1 of the IT Act– Includes: Any natural person who is ordinarily resident in South Africa; or Any natural person who complies with the physical presence test; and Any person (other than a natural person) which is incorporated, established or formed in South Africa or which has its place of effective management in South Africa, but: Excludes any person who is deemed to be exclusively a resident of another country for purposes of the application of any agreement entered into between the government of South Africa and that other country for the avoidance of double taxation.
A bid submitted by a bidder which conforms in all material respects to the invitation to bid.
Restriction of goods
A legal requirement by law for the submission and approval of an application or other document (other than for Customs purposes) as a prior condition to importation or exportation.
Retirement funding employment
Any remuneration of the employee that is taken into account in the determination of the retirement fund contributions made by an employee or by the employer on behalf of such employee (to, for example, a pension or provident fund).
Approved funds which are administered for the provision of pensions.
Retirement Funds Tax
Refers to the tax on retirement funds as provided by the Retirement Funds Act, 1996 (Act No. 38 of 1996), which has been repealed with effect from 1 March 2007.
With respect to Employees’ Tax (PAYE), a return refers to an EMP201 monthly declaration for employers.
Returns that are grouped to be processed collectively. These can be returns related to incoming and outgoing payments that were created automatically (such as bank collections) that are sent back by the relevant banking institution. A returns lot can be created manually or automatically (transferring data from electronic payment mediums).
Reusable transport equipment
Equipment of a durable nature, manufactured for repeated use without further alteration, designed for the continuous use in the transport of goods in the ordinary course of trade, for example: a) Containers contemplated in Section 1(2); b) Unit load devices; c) Pallets; d) Racking equipment, specially designed to protect a specific type of goods; or e) Material used to pack, cover, protect, stow or separate goods
The collecting, accounting and reporting of all taxes, duties and levies that become due in terms of legislation administered by SARS. This process is a primary component of the country’s national financial supply chain, forming a critical link in ensuring sustainable cash flows for Government and comprises of three basic components, namely: Reporting (which measures the effectiveness of the Organisation’s financial performance and enables the prediction of future cash flows); Revenue accounting (which accounts for all revenue, expenditure, assets and liabilities and which is responsible for optimising cash transfers to Government); and Tax accounting (which is responsible for recording, transacting and reconciliation of all taxpayer/trader obligations.
Revised Arusha Declaration
The expression commonly used to refer to the Declaration of the Customs Co-operation Council concerning good governance and integrity in customs, adopted by the Customs Co-operation Council in Arusha in 1993 and revised in 2003.
Revised Kyoto convention
The expression commonly used to refer to the international Convention on the simplification and harmonization of Customs procedures (amended), adopted by the Customs Co-operation Council in Brussels in 1999.
Any financial gain, money, goods or services
Request For Correction
Request For Information – is used to test the market and to obtain information for business on particular goods and/or services required.
Request For Proposal – an invitation to prospective suppliers of goods or services to respond with a proposal as to how they will meet the requirements set out in a tender.
Request For Quotation – an invitation to prospective suppliers to provide a quotation for the good or services set out in a tender.
Request For Remission
Request for Remission of penalty form
Retirement Fund Tax
Refers to the advanced statistical analysis that is performed systematically, and which is programmed on the probability of compliance risk.
Registration, Licensing and Accreditation (The system that allows client’s to submit application(s) for registration of RLA Customs client types, and which manages the processing of those applications in a case and workflow driven approach).
Regional Management Forum
Road Accident Fund
Means, subject to subsection (4), any duty leviable under Part 5B of Schedule No. 1 on any Road Accident Fund levy.
ROC (now CIPRO)
Registrar of Companies
R= Responsible; A= Accountable; C= Consulted; I= Keep Informed. This role conducts the actual work or owns the problem. This role approves the completed work and is held fully accountable for it. This role may be consulted during the process. This role is to be informed of the progress and or results.
Regional Operations Manager
Rules of origin
Rules of origin applications on the Export System pertaining to trade arrangements.
With respect to retirement fund benefits, ROT refers to Recognition of Transfer. This is a document that is submitted to SARS together with a Tax Deduction Directive application, where a lump sum benefit was transferred from one approved fund or public sector fund to another approved or public sector fund. The transferee and recipient fund must sign the document to be a valid document.
Republic of South Africa
Reporting of Suspected Non-Compliance
Register Tax Practitioner
Restricted Taxpayer Unit
A Rule made by the Commissioner under the Customs and Excise Act.
Rules of origin
Specific provisions, developed from principles established by national legislation or international agreements (“origin criteria”), applied by a country to determine the origin of goods. Note: Rules of origin are dealt with in Annex D.1. to the Kyoto Convention of 1974 and in Specific Annex K, Chapter 1 of the revised Kyoto Convention.
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