Search Results for: duties – Page 8

Estate Duty Agreements

The purpose of the agreements between the two tax administrations of two jurisdictions is to enable the administrations to eliminate double taxation in relation to estate duty.     Status Overview​ Update​s included up to- ​ ​Status Overview of all Estate Duty Agreements 13 March 2014  ​Jurisdiction ​Date of Entry into Force ​Date of Termination ​Canada ​ […]

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Supreme Court of Appeal: 2007-2005

[…] 1964 ​Costs, provisional order, distinct ground of appeal ​25 September 2007 ​Progress Office Machines CC ​Customs and Excise Act, 1964 ​Sections 55 to 57; Schedule No. 2; anti-dumping duties; sunset review; calculation of period ​26 November 2007 ​Airworld CC & JH Retief (Com) Inter CC ​Income Tax Act, 1962 ​Secondary Tax on Companies (STC); when […]

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Media Release Archive 2009

[…] new legislative framework relating to the customs control over people and goods moving across the borders of the Republic and the imposition, assessment and collection of customs duties.   Release of the Draft Tax Administration Bill for Public Comment – 30 October 2009 Pretoria, 30 October 2009 – The South African Revenue Service (SARS) […]

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Tax Practitioners Connect Issue 30 (March 2022)

[…] On 12 October 2021, it was inspected and found to contain scrap metal, which requires an International Trade Administration Commission (ITAC) permit and is liable for export duties. A criminal case was then registered with the SAPS for contravention of the Customs and Excise Act and the ITAC Act. The scrap metal industry is […]

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[…] such baggage can be subjected to the full inspection prior to detention of the goods for commercial clearance purposes towards VAT and duty collection.    Payments of duties or taxes The payments of any duties, taxes, deposits or penalties due to Customs can be made in cash, by debit or credit card: A person […]

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Tobacco Products

WHAT IS IT? Tobacco Products include Cigarettes, Cigars, Cigarette Tobacco and Pipe Tobacco and are subject to the payment of Excise Duty if consumed within the Southern African Customs Union (SACU).  WHO IS IT FOR? Excise Duty on Tobacco Products is payable by manufacturers of these products throughout the SACU.  WHAT STEPS MUST I TAKE? […]

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Stamp Duty

The Stamp Duties Act, 1968 (Act No. 77 of 1968) was repealed with effect from 1 April 2009. It should be noted that all lease agreements executed on or after to this date are not liable to Stamp Duty.

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Penalty-Interest Rates

If the Transfer Duty is not paid within the period allowed, a penalty/interest will be payable in addition to the unpaid Transfer Duty.   Date from % Calculated on the Duty Payable 01 January 1950 – 19 March 1963 12% per year calculated on a daily basis From 20 March 1963 to 30 June 1982 […]

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Malt Beer

WHAT IS IT? Malt Beer may generally be defined as “clear beer made from malt with an alcoholic strength of usually between 3 and 6 per cent per volume” and is subject to the payment of Excise Duty if consumed within the Southern African Customs Union (SACU). WHO IS IT FOR? Excise Duty on Malt […]

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