Showing results for customs page 20date ditiišetš ditaodia ditiisets page 20date
[…] Royalty Act, 28 of 2008 (the Act), and thereby a determination of the scope of that section. 26 March 2024 New! Ramudzuli v CSARS and Others (A261/22) Customs and Excise Act, 1964 Superior Courts Act, 2013 The Court considered – the unopposed condonation application; the late objection to the appeal record on allegations of […]
The amendments to the Customs and Excise Rules are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the navigation pane above. An implementation date that falls on […]
[…] Limpopo province are now invited to visit the border posts on any day scheduled below. 26 August 2022 – Updating of registration or licensing details of existing customs clients on RLA System It is a legislative requirement that all Customs and Excise registrants and licencees update their company or individual details, whichever the case […]
[…] export goods from South Africa. Such nominated ‘registered agent’ must assume full liability for the acts of a foreign principal in relation to any business activity with Customs. To see how exports work, click here. If the applicant is a foreign entity: He / she must nominate a registered agent using a DA 185 […]
[…] enquiries. Official publications as envisaged in the Tax Administration Act, create a practice generally prevailing. The following official publications can be accessed on the Legal Advisory landing page on the SARS website under “Legal Counsel”. Binding General Rulings (BGRs) are issued regarding the interpretation of the VAT Act in respect of a specific transaction […]
[…] uncertainty regarding the amount of input tax that can be deducted by a vendor (principal or importer) when a clearing agent makes an error in calculating the customs duty and VAT on an importation of goods which results in an overpayment of customs duty and VAT. In particular, this situation may arise when the […]
What’s new 17 April 2020 – Requests for duty deferment payment relief What is it? Customs duties and VAT are payable in accordance with Section 39(1)(b) at the time of importation. Existing registered or licensed Customs clients may apply to defer the payment of Customs duty and VAT for a period of up to […]
[…] that the IDZ complies with the framework regulating SEZs in terms of the SEZ Act, 2014, within three (3) years of commencement of the SEZ Act, 2014. Customs controlled areas An SEZ or any part thereof may be designated as a Customs controlled area. There may be more than one (1) Customs controlled area […]
The amendments to the Customs and Excise Rules are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the navigation pane above. An implementation date that falls on […]
[…] navigation pane above. 2022 Date of Delivery Parties Involved Applicable Legislation Keywords 29 November 2022 New! Pacific Solar Technologies (Pty) Ltd v CSARS (715/2021) See media summary Customs and Excise Act, 1964 Customs and Excise Act 91 of 1964 – whether solar home system has the essential character of an energy source and power […]
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