From 1 April 2011, 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 […]
[…] 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 […]
[…] 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 […]
[…] 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 […]
[…] Act under section 10(1) and the powers conferred upon the Commissioner are set out in section 11. S ection 10(2) states that the powers conferred and the duties imposed upon the Commissioner may be performed or exercised by the Commissioner, or by any SARS official 128 under the control, direction or supervision of the […]
[…] 37821 GOVERNMENT GAZETTE, 10 July 2014 Act No. 30 of 2014 Customs Duty Act, 2014 ACT To provide for the imposition, assessment, payment and recovery of customs duties on goods imported or exported from the Republic; and for matters incidental thereto. B E IT ENACTED by the Parliament of the Republic of South Africa, […]
SCHEDULE 6 Excise Tariff SCHEDULE NO. 6 REBATES AND REFUNDS OF EXCISE DUTIES, FUEL LEVY, ROAD ACCIDENT FUND LEVY, ENVIRONMENTAL LEVY AND HEALTH PROMOTION LEVY GENERAL NOTES: 1. Any person who receives any goods under rebate or refund of duty in terms of any item of this Schedule must register as conte mplated in […]
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