Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here.

Draft Documents for Public Comment

All comments received on drafts are considered in full, but due to time constraints, no individual correspondence will be entered into. The identity of commentators and their comments will be collected and may be disclosed publicly, either in full or in summary, as legal obligation dictates or is necessary for SARS to properly perform its duties.
 
The draft documents are categorised according to their due date for comment. Comments may be emailed to the address indicated in the last column.  
 
Due date
for comments
Legislation Category
Description
Send comments to
7 July 2021Customs & Excise Act, 1964

Draft amendments to rules

  • Draft amendment to the rules under sections 59A, 76 and 120 – Exporter Tax

Explanatory Note
The draft Notice provides for –

  • the amendment to rule 59A.03 to exclude exporters of scrap metal from making use of registration code 70707070;
  • the amendment to the heading of rule 76 to include the refund of duty for certain exported goods; and
  • the amendment to rule 76.04 which has the effect that a voucher of correction cannot be used as an application for a refund of export duty.

Please record your comments on the Comment Sheet.

Date published: 24 June 2021

C&[email protected]
7 July 2021Customs & Excise Act, 1964

Draft amendment to rules

  • Draft amendment to the rules under sections 77H and 120 – Internal appeals

Please record your comments on the Comment Sheet.

Explanatory Note
Refer to Cover Note

Date published: 24 June 2021

C&[email protected]
22 July 2021
New!
Customs & Excise Act, 1964

Draft Excise Form

Please record your comments on the Comment Sheet.

Explanatory Note
Form DA 185 is the application form used for the registration and licensing of customs and excise clients. The field dealing with documents in support of an application has been amended to include the submission of any other monthly account or statement, as may be appropriate in the circumstances, to confirm physical address of the applicant.

Date published: 2 July 2021

C&[email protected]
23 July 2021
New!
Customs & Excise Act, 1964

Draft Excise Forms

Automotive Production and Development Programme (APDP)

Please record your comments on the Comment Sheet.

Explanatory Note
Clients who participate in the Automotive Production and Development Programme (APDP) are required to complete APDP quarterly accounts.

The draft forms reflect consequential amendments (red) for rebate item 317.04 of Schedule No. 3 to the Customs and Excise Act of 1964.

Date published: 2 July 2021

C&[email protected]
30 July 2021 Customs & Excise Act, 1964

Harmonized System 2022

Please record your comments on the Customs & Excise Comment Sheet.

Explanatory Note
The changes in HS 2022 reflect the amendments to the nomenclature appended to the International Convention on the Harmonised Commodity Description and Coding System (HS Convention), which were accepted as a result of the Customs Co-operation Council’s (now the World Customs Organisation) recommendations of 28 June 2019. These amendments will enter into force on 1 January 2022.

Complementary amendments to the HS Nomenclature 2022 have been accepted as a result of the Council Recommendation of 25 June 2020.

As a signatory to the HS Convention, South Africa implements the amendments in terms of section 48(1)(c) of the Customs and Excise Act, 1964.

This is the seventh major revision of the HS since it had been approved by the Council in 1983 and implemented in 1988 and includes, on an international level, 351 sets of amendments.

The HS 2022 amendments and correlation table (Schedule No. 1) up to a 6-digit level as well as the complementary amendments can be viewed on the WCO website at http://www.wcoomd.org

Date published: 8 June 2021

[email protected]

31 July 2021

Income Tax Act, 1962

Draft binding general ruling

Explanatory Note
This BGR confirms that, for income tax purposes, any annuity purchased or provided by any retirement fund must be compulsory, non-commutable, payable for and based on the lifetime of the retiring member.

This means that the annuity may not be transferred, assigned, reduced, hypothecated or attached by creditors as contemplated by the provisions to sections 37A and 37B of the Pension Funds Act.

Date published: 8 June 2021

[email protected] 

3 September 2021

Income Tax Act, 1962

Draft binding general ruling

Explanatory Note
This BGR provides guidance on the interpretation and application of the excluded activities under section 12R(4)(b) conducted by a qualifying company located within an Special Economic Zone as defined

Date published: 3 June 2021

[email protected]

 
Due date was for:Legislation CategoryType of Draft & Description
  25 June 2021 Income Tax Act, 1962

 Draft public notice

  • Draft Public Notice – Electronic form of record keeping in terms of section 30(1)(b) of the Tax Administration Act, 2011
  • Draft Form – Electronic form of record keeping

Explanatory Note
The draft notice prescribes the electronic form in which records, books of account and documents that are required to be kept or retained in terms of section 29 of the Tax Administration Act, 2011, must be held.

Date published: 3 June 2021

 14 June 2021 Income Tax Act, 1962

Draft interpretation note

Explanatory Note
This Note provides clarity on the deductibility of home office expenses incurred by persons in employment or persons holding an office.

This Note incorporates the changes made to section 23(m) by section 56(1) of Taxation Laws Amendment Act 31 of 2013, and section 35(1) of Taxation Laws Amendment Act 17 of 2017.

Date published: 14 March 2021

 4 June 2021 Customs & Excise Act,  1964

 Draft amendments to rules

Please record your comments on the Customs & Excise Comment Sheet.

Explanatory Note
Refer to Cover Note in relation to proposed registration and licensing amendments

Date published: 21 May 2021

 31 May 2021 Income Tax Act, 1962

 Draft list

Explanatory Note
The List of Qualifying Physical Impairment or Disability Expenses, has been updated and published for public comment, following consultation with stakeholders.

The public comments received will be limited to only the 3 items that were amended, namely, numbers 7, 8 and 9 under item F.  SERVICES. Any comments received for other aspects will be noted and considered at a later stage.

Date published: 19 May 2021

 28 May 2021 Income Tax Act, 1962

 Draft interpretation note

Explanatory Note
This Note provides guidance on the interpretation and application of section 12M which relates to the deductibility of a lump sum amount paid by a taxpayer to or in respect of a former employee or dependants of that former employee for purposes of covering post-retirement medical benefits.
 
Date published: 23 March 2021
21 May 2021Customs & Excise Act, 1964

Draft amendments to rules

Explanatory Note
The draft amendment of rules under section 18(13)(b) was published for comment on 25 January 2021. This amendment provided for the process of obtaining permission for the carrying out of activities for the purpose of preservation or maintenance, sorting and re-packing of goods in transit through the Republic. Comments received were reviewed and changes were made to the draft where necessary.

The new draft, which is now being published for a second round of comment, includes all the activities listed in section 18(13)(b)(i). Provision is made for obtaining permission in respect of the following activities in addition to the activities contained in the first draft:

  • Inspection of the goods
  • Cleaning the goods
  • Tallying the goods
  • Sealing the goods or the transport unit
  • Exercising control over the movement of goods into, in and from such place
  • Any other activity that may be necessary to prepare and forward the goods for transit.

Provision is further made for the process of obtaining a standing permission to carry out relevant activities in respect of goods in transit.

Please record your comments on the Customs & Excise Comment Sheet.
 
Date published: 7 May  2021
17 May 2021Customs & Excise Act, 1964

Draft amendments to rules

Explanatory Note
This Note provides for a transitional arrangement suspending the requirement for an import or export permit issued by the Department of Agriculture, Land Reform and Rural Development for SACUM-EPA tariff rate quotas from the date of implementation until 31 December 2021. This arrangement is in place to afford the DALRRD an opportunity to develop and prepare the required permit system to administer SACUM-EPA tariff rate quotas as from 1 January 2022 or after such further period as may be agreed and published in the SARS website.

Date published: 22 April 2021

7 May 2021

Customs & Excise Act, 1964 

30 April 2021

Income Tax Act, 1962

Draft interpretation note

Explanatory Note:
This Note provides guidance on the interpretation and application of –
  • section 12N, which facilitates allowances under specified sections of the Act for improvements made to land or buildings not owned by a taxpayer but over which the taxpayer holds a right of use or occupation. The improvement must be effected under a PPP, a lease agreement with the state or certain other tax-exempt statutory bodies and the state or that body owns the land or building, or under the Independent Power Producer Procurement Programme; and
  • section 12NA, which deals with deductions for improvements effected under a PPP by a person to land or to a building over which the state holds the right of use or occupation.
Date published: 1 March 2021

30 April 2021

Customs & Excise Act, 1964

Draft schedules amendments

Explanatory Note:
The changes in HS 2022 reflect the amendments to the nomenclature appended to the International Convention on the Harmonised Commodity Description and Coding System (HS Convention), which were accepted as a result of the Customs Co-operation Council’s (now the World Customs Organisation) recommendations of 28 June 2019. These amendments will enter into force on 1 January 2022.

Complementary amendments to the HS Nomenclature 2022 have been accepted as a result of the Council Recommendation of 25 June 2020.

As a signatory to the HS Convention, South Africa implements the amendments in terms of
section 48(1)(c) of the Customs and Excise Act, 1964.

This is the seventh major revision of the HS since it had been approved by the Council in 1983 and implemented in 1988 and includes, on an international level, 351 sets of amendments.

The HS 2022 amendments and correlation table (Schedule No. 1) up to a 6-digit level as well as the complementary amendments can be viewed on the WCO website at http://www.wcoomd.org

To give effect to this proposal the draft amendments are contained in the draft amendments as follows:

  1. Draft amended Notes to Part 1 of Schedule No.1 to implement HS 2022
  2. Part 1 of Schedule No. 1 is amended to give effect to the HS 2022 amendments
Date published: 26 February 2021

26 April 2021

Customs & Excise Act, 1964

Draft rule amendments

Draft amendments to rules under section 38 – SACU UCR Botswana and Namibia

Explanatory Note

The UCR is a unique reference number assigned to a consignment of goods for the purpose of tracking the goods throughout the supply chain from origin to destination. The Southern African Customs Union (SACU) UCR aims to facilitate the exchange of Customs information between SACU Member States. The Customs Administration of Botswana and Namibia is now being added to the list of countries participating in the SACU UCR implementation.

Date published: 12 April 2021

23 April 2021

Income Tax Act, 1962

Draft interpretation note

Explanatory Note:
This Note has been updated for significant legislative amendments and deals with –
  • the tax consequences of the receipt or accrual of government grants;
  • the exemptions from normal tax applicable to government grants; and
  • anti-double-dipping rules applicable to expenditure funded by such grants.
    The primary sections dealt with are section 1(1) – definition of “gross income”, section 12P and the Eleventh Schedule.”
Date published: 26 February 2021

Due date extended to 16 April 2021

6 April 2021

Customs & Excise Act, 1964

Draft rule amendments

Explanatory Note:
See Explanatory Note
Date published: 19 March 2021
9 April 2021Customs & Excise Act, 1964

Draft rule amendments

Explanatory Note
The deletion of rule 76.02 is a consequential amendment to the implementation of the electronic submission of the application (voucher of correction) for general refunds.

Date published: 24 March 2021
9 April 2021National Legislation

Draft notices and bill

  • Media statement – 2021 Draft Rates Bill, Draft Notices and invitation to make submissions on sunset dates of certain tax incentives
  • Draft bill – 2021 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill – 24 February 2021
  • Draft notice – Amounts for purposes of definition of retirement annuity funds – 24 February 2021
  • Draft notice – UIF remuneration limit – (updated 26 February 2021)

Explanatory Note:
National Treasury and SARS hereby invite comments in writing on the  2021 Draft Rates Bill, the draft Notice on Regulations on amounts for purposes of definition of retirement funds, the draft Notice on Regulations on Unemployment Insurance Fund remuneration limit.

The 2021 draft Financial Sector Levies Bill is also available for comment. See the media statement for more information.

Date published: 24 February 2021
31 March 2021Customs & Excise Act, 1964

Draft rule amendments

Please record your comments on the Customs & Excise Comment Sheet.

Explanatory Note:
See Cover Note in relation to proposed registration and licensing amendments. 

Date published: 26 March 2021

31 March 2021Customs & Excise Act, 1964

Draft Excise forms

Explanatory Note:
Excise Duties are payable by manufacturers of tobacco products on the DA 260 account. As a result of Budget 2021 proposals in respect of heated tobacco products, the current DA 260 excise accounts must be amended to reflect certain additional fields.
Date published: 17 March 2021
24 March 2021Customs & Excise Act, 1964

Draft rule and schedule amendments in respect of the diesel refund scheme

 
Please record your comments on the Diesel Refund Comment Sheet.
Explanatory Note:
Second drafts of diesel refund rules, forms and notes to the Customs and Excise Act, 1964, are hereby published for public comment. The updated draft amendments incorporate relevant comments and technical inputs received from various stakeholders in response to the first drafts that were published for comment in 2020. These proposed reforms to the diesel refund administration may, where necessary, be informed by industry-specific consultations during the year.
Date published: 9 February 2021
5 February 2021Income Tax Act, 1962

Draft interpretation note

Explanatory Note
This Draft Note provides guidance on the interpretation and application of section 19 and paragraph 12A which deal with the concession or compromise of debt in respect of years of assessment commencing on or after 1 January 2018.

The information in this Note is based on the income tax and tax administration legislation (as amended) as at the time of publishing and includes the following:

  • The Taxation Laws Amendment Act 34 of 2019 which was promulgated on 15 January 2020 (as per Government Gazette 42951).
  • The Tax Administration Laws Amendment Act 33 of 2019 which was promulgated on 15 January 2020 (as per Government Gazette 42952).
  • The Rates and Monetary Amounts and Amendment of Revenue Laws Act 32 of 2019 which was promulgated on 15 January 2020 (as per Government Gazette 42950).
Date published: 8 December 2020
15 January 2021Customs & Excise Act, 1964

Draft Schedule amendment (Value-Added Tax Act)

Date published: 17 December 2020
18 September 2020Income Tax Act, 1962

Draft Interpretation Note

Explanatory Note
This Note provides guidance on the words “received by” in the definition of gross income and the treatment of the receipt of a deposit in the ordinary course of business. The Note does not deal with amounts deposited by clients with banks and similar deposit-taking financial institutions.
Date published: 23 July 2020
31 August 2020National Legislation

2020 Draft Rates Bill, Draft Tax Bills, Draft Regulations and Venture Capital Company (VCC) Survey

Explanatory Note
National Treasury and SARS hereby publish the 2020 draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, the 2020 drat Taxation Laws Amendment Bill (TLAB), 2020 draft Tax Administration Laws Amendment Bill (TALAB) and the draft Regulations Prescribing Electronic Services, to give effect to the the 2020 Budget and the extension of some COVID-19 relief measures.

Furthermore, Venture Capital Companies (VCCs) are requested to complete the VCC survey.

Date published: 31 July 2020

5 August 2020Customs & Excise Act, 1964

Draft tariff amendments

 
Explanatory Note
The amendments are done in order to support the vision of the South African Automotive Masterplan of creating “a globally competitive and transformed industry that contribute to the sustainable development of South Africa’s productive economy creating prosperity for industry stakeholder and broader society”.
 
The amendments should be read with the International Trade Administration Commission’s draft published on the following link:
 
Date of published: 8 July 2020
20 July 2020Income Tax Act, 1962

Draft Interpretation Note

  • Draft Interpretation Note – Vesting of income in a resident beneficiary by a non-resident trust: Interaction between section 25B(1) and section  7(8)

Explanatory Note
This Note provides clarity on the interpretation and application of the words “subject to the provisions of section 7” in section 25B(1) and, more specifically, whether section 7(8) or section 25B(1) applies when income received by or accrued to a non-resident trust by reason of or in consequence of a donation, settlement or other disposition by a resident, is vested in a resident beneficiary by the trustees of the non-resident trust.

Date published: 22 June 2020

30 June 2020Value-Added Tax Act, 1991

Draft Interpretation Note

Explanatory Note
This draft Note clarifies the VAT implications resulting from the participation in loyalty programmes based on the current provisions of the VAT Act. This Note does not attempt to list and analyse all the loyalty programmes available. Loyalty programmes differ from each other, evolve and change because of continuous changes in market conditions, competition etc. For this reason, the general VAT principles applicable to loyalty programmes as contained in this Note must be analysed and subsequently applied to each transaction in a loyalty programme in accordance with that specific loyalty programme’s characteristics or nature.
 
Date published: 2 April 2020
30 June 2020Income Tax Act, 1962

Draft Interpretation Note

Explanatory Note
This draft Note provides clarity on the tax treatment of amounts received by or accrued to missionaries who are performing religious or related activities in South Africa.
 
Date published: 26 March 2020

31 March 2020

Due date extended to 15 May 2020
Income Tax Act, 1962

Draft Interpretation Note

Explanatory Note
This draft Note provides guidance on on calculating the section 11(j) doubtful debt allowance. Taxpayers should pay attention to the accompanying document outlining the application process, the requests for information (RFIs) and the excel-based Loss Allowance Models
 
Date published: 18 February 2020

31 March 2020

Due date extended to 15 May 2020
Income Tax Act, 1962

Draft Binding General Ruling

Explanatory Note
The draft BGR provides clarity on what constitutes an unbundling transaction under section 46(1) of the Income Tax Act 58 of 1962 when an unbundling company having non-qualifying shareholders unbundles shares in an unlisted unbundled company. A non-qualifying shareholder is a shareholder of the unbundling company that does not form part of the same group of companies as the unbundling company.
 
Date published: 13 February 2020
30 April 2020Income Tax Act, 1962

Draft Interpretation Note

Explanatory Note
The draft interpretation note provides guidance on the interpretation and application of the “funding” requirement in section 30B(2)(b)(ix) for an entity to be approved by the Commissioner, and to retain such approval for its receipts and accruals to qualify for exemption from normal tax under section 10(1)(d)(iii) or (iv).

The “funding” requirement is only one of a number of requirements, for purposes of section 30B, that must be included in the founding document. The other requirements are not addressed in this Note.

 
Date published: 24 March 2020
30 April 2020Income Tax Act, 1962

Draft Interpretation Note

Explanatory Note
The draft interpretation note discusses the requirements of the public benefit activity (PBA) contemplated in paragraph 3(c) in Part I of the Ninth Schedule to the Income Tax Act 58 of 1962 (the Act). PBA 3(c) provides for residential care to be provided to retired persons. An organisation carrying on that PBA as its sole or principal object may apply for approval as a public benefit organisation under section 30(3) of the Act, and if approved by the Commissioner, obtains preferential tax treatment under section 10(1)(cN), if all of the prescribed requirements are met.
 
Date published: 21 February 2020
28 February 2020Income Tax Act, 1962

Draft guide

Explanatory Note
The guide provides general guidance on building allowances available to owners and lessees of buildings. The Guide has been updated to take into account legislative amendments, clarification on certain aspects and the fact that some of the sections are now the subject of separate Interpretation Notes.

Date published: 14 January 2020

17 January 2020Carbon Tax Act, 2019

Draft regulations

Two draft regulations were published for comment:
Also see:
  • Summary – Draft Trade Exposure and GHG Emissions Intensity Benchmark Regulations
  • Media statement – Gazetting of the Carbon Offsets Regulations in terms of the Carbon Tax Act and related draft regulations for public comment
Explanatory Note
The National Treasury is seeking public comment into the Draft Regulations for Trade Exposure Allowance and the Draft Regulations for the Greenhouse Gas (GHG) Emissions Intensity Benchmarks.
“The National Treasury has published for public comment two further sets of regulations, namely Draft Regulations for the Trade Exposure Allowance for purposes of section 10 and Draft Regulations for the Greenhouse Gas (GHG) Emissions Intensity Benchmarks for purposes of section 11 in terms of section 19(b) and (a) of the Act, respectively,” it said on Monday.
The Draft Regulations for the Trade Exposure Allowance gives effect to the sector based allowance and provides a list of sectors and subsectors and their respective trade exposure allowances. The regulations also outline an alternative approach to calculate the trade exposure allowance for companies.
In addition, the Trade Exposure Allowance, aims to assist companies that potentially face competitiveness pressures whilst the performance allowance seeks to encourage firms to reduce the carbon intensity of their production processes relative to their peers and promote the competitiveness of local products.
 
This follows on an extensive stakeholder consultation process on the design of the carbon tax and tax free-allowances since the publication of the Carbon Tax Policy Paper in 2013 and the 2015 version of the Carbon Tax bill.
 
Earlier this year, President Cyril Ramaphosa signed into law the Carbon Tax Act in May 2019. The Act came into effect from 1 June 2019.
 
The Carbon Offsets Regulations – which were developed jointly by the National Treasury, the Department of Minerals Resources and Energy and the Department of Environment, Forestry and Fisheries – were gazetted on Friday.
 
The regulations outline the eligibility criteria for offset projects and sets out the procedure for claiming the offset allowance.
 
Companies are allowed to use carbon offsets of either 5 or 10% of their total GHG emissions to reduce their tax liability.
 
On Monday, Treasury said it will ensure that the final regulations are gazetted by the first quarter of 2020. This is to align the regulations with the greenhouse emissions reporting period of the Department of Environment, Forestry and Fisheries.
 
“The carbon tax is an integral part of government’s package of policy measures to mitigate climate change as outlined in the National Climate Change Response Policy, National Development Plan and its Nationally Determined Contribution commitments under the 2015 Paris Agreement.”
 
These said Treasury, provide for the introduction of the carbon tax in a phased manner at a relatively low rate initially. This will allow businesses time to make the necessary structural adjustments to their production processes and practices and to ensure a just transition to a low carbon, climate resilient economy.
 

“To ensure a cost effective transition, the design of the tax provides for the recycling of revenues through the electricity generation levy credit and energy efficiency savings tax incentive, and significant tax free-allowances of up to 95% of the total greenhouse gas emissions to firms, consisting of a basic tax free allowance of 60 % for direct, scope 1 emissions and allowances for sectors that are trade exposed up to a maximum of 10% and a performance allowance up to a maximum of 5%.”

Date published: 4 December 2019

30 November 2019Income Tax Act, 1962

Draft Binding General Ruling

  • Draft BGR – Determination of the threshold for applying the higher rate of donation tax
Explanatory Note
This BGR provides clarity on the rate of donations tax chargeable for the value of any property disposed of under a donation, and the determination of the R30 million threshold to be applied to such value. 
 
Date published: 17 September 2019
15 November 2019Income Tax Act, 1962

Draft Interpretation Note

Explanatory Note
This Note has been updated with amendments in the 2015, 2016, 2017 and 2018 Amendment Acts. Attention is drawn to the following main amendments to section 6quat on which readers may wish to comment:
  • Section 6quat(1B)(a) – see 5.5.1.
  • Section 6quat(1C) and (1D) – see 6. Section 6quat(1C) was amended at the same time section 6quin was deleted.
  • Section 6quat(4) – see 7.1.
In addition, owing to the deletion of section 6quin, the content relating to that section was deleted from the Note. A detailed discussion of section 6quin is contained in Issue 3 of this Note.
Readers will also note that the flow, structure and some of the wording used were amended throughout the document. The purpose of these changes was to improve standardisation and readability. The discussion on section 64N was deleted, since commentary in this regard is now contained in the Comprehensive Guide to Dividends Tax.
 
Date published: 12 September 2019
24 June 2019Tax Administration Act, 2011

Draft Common Reporting Standard Regulations

Explanatory Note:
Amended draft Regulations under section 257 of the Tax Administration Act, which provide for the implementation of the OECD Common Reporting Standard.
29 March 2019Schedules to the Excise Duty Act, 1964, and Customs Control Act, 2014

Draft Schedules

As a consequence of the rewrite of the Customs and Excise Act, 1964, which will be replaced with the new Excise Duty Act, 1964 and the Customs Control Act, 2014, kindly find below documents for consideration and comments:
  1. Correlation Table
    This document is comprehensive and contains corresponding references and provisions for inclusions from the Schedule to the Customs and Excise Act, 91 of 1964 and the new draft Customs tariff
  2. The General Notes to the Excise Tariff
  3. Schedule No. 1 – Excise and Ad Valorem Duty
  4. Schedule No. 2 – Environmental Levy
  5. Schedule No. 3 – Fuel and Road Accident Levy
  6. Schedule No. 4 – Health Promotion Levy
  7. Schedule No. 5 – Ordinary Levy
  8. Schedule No. 6 – Rebates and Refunds of Excise Duties, Fuel Levy, Road Accident Fund Levy, Environmental Levy and Health Promotion Levy
  9. Schedule No. 7 – Rebate on Import Duties
  10. Schedule No. 8 – Drawback and Refunds of Excise Duties on Imported Goods
9 March 2019
Due date extended to 29 March 2019
Schedules to the Customs Control Act, 2014 and Customs Duty Act, 2014

Draft Schedules

As a consequence of the rewrite of the Customs and Excise Act, 1964, which will be replaced with the new Customs Duty Act, 2014 and the Customs Control Act, 2014, kindly find below documents for consideration and comments:
  1. Correlation table
    This document is comprehensive and contains a birds eye view of the tariff structure as contained in the 1964 Act, any changes to the wording and structure and where in the new Customs Tariff it can be found. The correlation is from the 1964 Act to the new Customs Tariff and the other way round.
  2. The General Notes to the Customs Tariff
    The General Notes are circulated without the rest of Schedule No. 1 as it will make the documents bulky and difficult to email. Schedule No. 1 contains a few changes that are elaborated on in the correlation table (see lines 60 to 73) but in essence it contains the current tariff code structure of the existing Schedule No. 1 Part 1 of the 1964 Act.
  3. Schedule No. 2 to the Custom Tariff
    Schedule No. 2 remained unchanged with the exception of the Notes which were previously repeated in each Part of Schedule No. 2. The changes are contained in the correlation table.
  4. Schedule No. 3 to the Customs Tariff
    Schedule No. 3 significantly changed and contains both the provisions of Schedule No. 3 and Schedule No. 4 to the 1964 Act. The Schedule is also aligned with the procedures as contained in the CDA and CCA. All the changes are elaborated upon in the correlation table.
  5. Schedule No. 4 to the Customs Tariff
    Schedule No. 4 contains the refund and drawback provisions previously contained in Schedule No. 5 to the 1964 Act. The Schedule now also makes provision for some refunds contained in Chapters 25 and 26 of the CCA that did not form part of the 1964 version of Schedule No. 5. All the changes and movement of items are elaborated upon in the correlation table.
  6. Schedule No. 5 to the Customs Tariff
    Schedule No. 5 contains the provisions for ordinary levy that previously resorted in Part 8 of Schedule No. 1 of the 1964 Act.
8 March 2019Tax Administration Act, 2011

Draft Notice

Explanatory Note
The draft revised notice lists reportable and excluded arrangements in terms of sections 35(2) and 36(4)
18 September 2018Customs & Excise Act, 1964

Draft Amendment Notices

 
Explanatory Note
The proposed amendments to Schedule No. 6 to the Act are contained in the draft amendments as follows:
  • Section C of Part 1 of Schedule No. 6 is amended to provide for the rebate provision on unfortified wine used in the manufacture of other foodstuffs.
     
  • Form DA 133 is being inserted in the Schedule to the Rules. This form is used by the rebate user for recording the manufacturing, other operation or process.
26 June 2018Tax Administration Act, 2011

Draft Rules

Explanatory Note
Rules governing the procedures to lodge an objection and appeal against an assessment or decision under Chapter 9 of the Act, procedures for alternative dispute resolution, and the conduct and hearing of appeals before a Tax Board or Tax Court.
18 May 2018Mineral and Petroleum Resources Royalty Act, 2008
Draft Interpretation Note
Explanatory Note
The Mineral and Petroleum Resources Royalty Act 28 of 2008 provides for the payment of a royalty on the transfer of a mineral resource extracted from within the Republic. Schedule 2 to this Act contains a list of values which comprise the “condition specified” for particular unrefined mineral resources. However, some mineral resources in Schedule 2 such as aggregates and sand have their value specified as “bulk”. This interpretation note examines the meaning of “bulk”.
30 April 2018Income Tax Act, 1962

Draft Interpretation Note

Explanatory Note
Section 23I prohibits a deduction of any expenditure incurred for the right or permission to use intellectual property and other expenditure which is directly or indirectly related to such expenditure. This Note provides guidance on the interpretation and application of section 23I.

Table of Contents

Last Updated:

Share on facebook
Facebook
Share on twitter
Twitter
Share on linkedin
LinkedIn
Share on email
Email
Share on print
Print