Search Results for: duties – Page 9

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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Changes to Duty and Tax Free shops

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 […]

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Other Taxes

Value-added Tax (VAT) 22 February 2023 – No changes from last year: VAT is levied at the standard rate of 15% on the supply of goods and services by registered vendors. A vendor making taxable supplies of more than R1 million per annum must register for VAT. A vendor making taxable supplies of more than […]

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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 […]

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[…] 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 […]

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High Court: 2010-2008

[…] 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 […]

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What kinds of tax do we pay?​

[…] 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 […]

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Home Office Expenses

[…] 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; […]

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