Please note: The following tax rates have remained unchanged from the 2012 tax year to the current tax year: Donations Tax Estate Duty Foreign entertainers and sportsperson Securities Transfer Tax (STT) Donations Tax 23 February 2022 – No changes from last year: Donations tax is levied at a flat rate of 20% on the cumulative value […]
20 April 2021 – Transitional arrangements for inbound duty and tax free shops in addition to the already existing outbound duty and tax free shops, came into force on 5 June 2009. In this revision, the transitional arrangements are removed as they are no longer required. For more information, see the Inbound and Outbound Duty […]
All transfer duty declaration and documentation when needed can be submitted via ISV or eFiling. For all payments it can only be done on eFiling.
WHAT IS IT? Spirits may generally be defined as “ethyl alcohol obtained from the distillation of various base products to an alcoholic strength of usually more than 60 per cent per volume” and is subject to the payment of Excise Duty if consumed as liquor within the Southern African Customs Union (SACU). WHO IS IT […]
[…] Some imports or exports may require an import or export permit. Clients dealing with bonded goods or goods moved in transit with the temporary suspension of duties and VAT must retain the proof of export in order to acquit them of their liability for the duties and taxes. Any goods that are being […]
[…] home office must therefore be set up solely for the purposes of your trade; and If your remuneration consists only of a salary and similar remuneration, your duties must be mainly performed in this part of the home. It therefore means you must perform more than 50% of your duties in your home office; […]
[…] the Explanatory Notes to TH84.27; dispute on classification of a truck 26 November 2010 C Drahtseilwerk Saar GmbH Customs and Excise Act, 1964 Schedule No. 2; anti-dumping duties 2009 Date of Delivery Parties Involved Applicable Legislation Keywords 30 January 2009 LG Electronics SA (Pty) Ltd Customs and Excise Act, 1964 […]
[…] one of these processes: home consumption i.e. direct entry into South African Customs Union (SACU) countries (duty is paid on importation or under rebate / relief from duties under specific circumstances / conditions); warehousing (pending payment of duty or re-export) transit / in bond movements within the country or through South Africa beyond the […]
[…] some people still like to have information on them, we have marked these with an *: Air passenger tax Capital Gains Tax (CGT) Corporate Income Tax Customs Duties Diamond Export Levy Dividends Tax Donations Tax Estate duty Excise duty Income Tax Mineral and Petroleum royalties Pay As You Earn (PAYE) Provisional Tax Securities Transfer […]
[…] the Republic. See the Customs Branch contact details or if you need to escalate beyond branch offices, please email [email protected] The Excise division facilitates the levying of duties on certain locally manufactured goods as well as on their imported equivalents. 26 January 2023 – 13th Deferment payment at the end of the 2022/2023 financial […]
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