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COVID-19 Notices

The Government Notices on this page have been issued under the Disaster Management Act, 2002, and the International Trade Administration Act, 2002, and have been arranged in the year they have been published.
The navigation pane above can be used to locate Notices published under any of the other tax Acts.

Where the implementation date differs from the publication date, it is written in bold text for ease of reference.



2021


Publication Date GG and Notice Numbers Description Implementation Date
28 January 2021
New!
​GG 44113
Notice 34
Certificate issued in terms of Schedule 1, paragraph 8 of the Value-Added Tax Act, 1991, Rebate Item 412.11/00.00/01.00
Explanatory Note
Certificate issued by the International Trade Administration Commission of South Africa (ITAC) to the South African Revenue Service (SARS), under paragraph 8 of Schedule 1 to the Value-Added Tax Act, Rebate Item 412.11/00.00/01.00, in order to give effect to the value-added tax (VAT) exemption on the importation of vaccines classifiable under tariff heading 3002.20, as may be amended from time to time, for use in the vaccination of persons against the Severe Acute Respiratory Syndrome Coronavirus 2 or SARS-CoV-2 for the treatment of the coronavirus disease or COVID-19 
​28 January 2021
 
 
 
 


2020


Publication Date GG and Notice Numbers Description Implementation Date
​11 August 2020 ​GG 43608
Notice R.876
​Rule amendment under sections 19A and 120 of the Customs & Excise Act, 1964 – Rule 19A.11, to provide for further deferral period in respect of payment of excise duties on certain products (DAR201)
 
​11 August 2020
​17 June 2020 ​GG 43443
Notice 674
​Publication of explanatory summary of the Disaster Management Tax Relief Administration Bill, 2020
Explanatory Note
The Minister of Finance intends to introduce the Disaster Management Tax Relief Administration Bill, 2020, in the National Assembly on 24 June 2020.
​17 June 2020
​12 June 2020 ​GG 43435
Notice R.670
​Rule amendments 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, including – DAR197
  • insertion of rule 19A.11 concerning deferral of certain excise duty payments;
  • amendment of rules 54FD.04 and 54FD.05 concerning deferral of first carbon tax submissions and payments; and
  • insertion of rules 105.01 to 105.04 concerning instalment payment
     
  • Notice R.670
12 June 2020, except for rule 19A.11, which commences retrospectively on 1 May 2020
​3 June 2020 ​GG 43384
Notice 305 
Notice of Expiration of VAT Certificate issued in terms of Schedule 1(8) of the Value-Added Tax Act, 89 of 1991, Item 412.11/00.00/01.00
Explanatory Note
This notice serves to advise interested parties that the global Value-Added Tax (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 No. 412.11/00.00/01.00 (Rebate Item 412.11) will expire at midnight on Friday, 5 June 2020.
​3 June 2020
​1 June 2020
Notices on Expanding Access to Living Annuity Funds
  • Notice 618 in GG 43379 – Notice 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 Income Tax Act, 1962

  • Notice 619 in GG 43380 – Notice 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 Income Tax Act, 1962
Explanatory Note
The Notices on Expanding Access to Living Annuity Funds were gazetted on Monday 1 June 2020. These Notices give effect to the legislative framework required to implement the tax measures in this regard to combat the COVID-19 pandemic, following the President’s address to the nation on 21 April 2020 and the announcement by the Minister of Finance on further tax measures to combat the COVID-19 pandemic. Included in the further tax measures was the expansion of access to living annuity funds as outlined in the Treasury’s Media Statement published on 23 April 2020.
​1 June 2020​
​28 May 2020 ​GG 43361
Notice 296 
Notice of Expiration of Rebate Certificates issued under Rebate Item 412.11/00.00/01.00  in terms of Fourth Schedule to the Customs and Excise Act, 91 of 1964
Explanatory Note
This notice serves to remind interested parties that all rebate certificates issued by the International Trade Administration Commission of South Africa (ITAC) under Rebate Item 412.11/00.00/01.00 (Rebate Item 412.11) of the Fourth Schedule to the Customs and Excise Act, 91 of 1964 will expire at midnight on Sunday, 31 May 2020. ITAC will not be issuing new certificates after 31 May 2020.
​28 May 2020
​8 May 2020
ITAC VAT Rebate 412.11 List of CRITICAL MEDICAL SUPPLIES 
Explanatory Note
The revised list includes a revised classification of plastic face shields from 3926.20 to 3926.90. 
​​6 May 2020
​6 May 2020
SARS VAT 412.11 Mapping of ESSENTIAL GOODS  
Explanatory Note
As published on 3 April 2020, the SARS VAT Rebate 412.11 provides a mapping of essential goods with reference to Annexure B of the Regulations (R.398, Government Gazette No. 43148 of 25 March 2020) under the Disaster Management Act, 2002.

The revised list includes plastic face shields.
4 May 2020
​​4 May 2020 ​GG. 43266
Notice 487
​Direction by the Minister of Finance in terms of the regulations (R.480) issued by the Minister of Cooperative Governance and Traditional Affairs in terms of section 27(2) of the Disaster Management Act, 2002 (Act No. 57 of 2002) – Essential financial services
​4 May 2020
​​4 May 2020
ITAC VAT Rebate 412.11 List of CRITICAL MEDICAL SUPPLIES  
Explanatory Note
The revised list includes Acetaminophenol (bottom of first page), classifiable in tariff subheading 2924.29.05, for use in the manufacture of medicaments.
​4 May 2020
​29 April 2020 ​GG. 43258
R.480
​Regulations issued in terms of section 27(2) of the Disaster Management Act, 2002 (Act No. 57 of 2002) ​​29 April 2020
​9 April 2020 ​​COVID-19 Essential Goods List

An updated certificate has been published.

8 April 2020
​9 April 2020 ​GG.43222
R.458
​Rule amendment to substitute Rule 24.03 to provide for the exemption of foreign-going ships or aircraft from the payment of duty on stores consumed on such ships in any port in the Republic, or on an aircraft on a flight between any places in the Republic for the duration of the national state of disaster. Note that the amendment was not published for public comment due to the urgency of the matter and humanitarian considerations.
With retrospective effect from 23 March 2020​​
​3 April 2020 COVID-19 Essential Goods List
 
Explanatory Note
Pursuant to this certificate (Certificate), the International Trade Administration Commission of South Africa (ITAC) hereby certifies that for the purpose of Schedule 1(8) of the Value Added Tax Act 89 of 1991, item no 412.11/00.00/01.00 the list of essential goods set out in Annexure B of the Regulations (R.398, Government Gazette No. 43148 of 25 March 2020) under the Disaster Management Act 57 of 2002 (the Disaster Management Act) (the Annexure B list of essential goods), are goods imported for the relief of distress of all persons in South Africa as a consequence of the COVID-19 pandemic, which was declared a National Disaster on 15 March 2020 by the Minister of Cooperative Governance and Traditional Affairs in Notice No. 313 of Government Gazette No. 43096 in terms of section 27(2) of the Disaster Management Act (National Disaster).
 
The VAT 412.11 Mapping provides a mapping of essential goods with reference to Annexure B of the Regulations (R.398, Government Gazette No. 43148 of 25 March 2020) under the Disaster Management Act, 2002.
27 March 2020 ​GG.43177
R.424
COVID-19 Export Control Regulation
Explanatory Note
SARS has been requested by the Department of Trade and Industry to add the listed goods to its prohibited and restricted list (P&R list) for purposes of export control.
 
It is not a ban. Traders may apply to the International Trade Administration Commission (ITAC) for an export permit, and if granted the goods may be exported.
​27 March 2020
25 March 2020 ​GG.43148
R.398
Annexure B – Categorisation of Essential Goods and Services during Lockdown – Regulation 11A
​​25 March 2020
​15 March 2020 ​​GG.43096
Notice 313
Declaration of COVID-19 as a national disaster
​​15 March 2020
​15 March 2020 ​​GG.43096
Notice 312
Classification of COVID-19 as a national disaster
​​15 March 2020

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