Search Results for: customs/page/10/%7B%7B%20data.originalImageURL%20%7D%7D – Page 9

[…] an audit, sometimes for years, which is often the purpose of such an administrative or collateral challenge. In this particular case, the taxpayers suspected non-compliance with the Customs and Excise Act, which led SARS to include a risk assessment on the taxpayer’s compliance with Value Added Tax (VAT) and Income Tax. This process established […]

[…] s.6 of PAJA in an attempt to set aside an additional income tax assessment on procedural and administrative grounds 20 February 2013 ​Terraplas South Africa (Pty) Ltd ​ Customs and Excise Act, 1964 ​Tariff determination; whether “Terra tile pitch protection tiles” are to be classified under TH3918.90.40 (Applicant) or under TH3926.90.90 (SARS) ​6 March 2013 […]

[…] Income Tax Act, 1962 ​Appeal; condonation for late filing of record refused despite good prospects of success ​28 March 2007 ​Clearing Agents, Receivers & Shippers (CARS) ​ Customs and Excise Act, 1964 ​Second-hand vehicles; removals in bond; temporary or special permits not to be used for facilitation of transport of vehicles under own power […]

[…] added value in the automotive component industry thus creating employment across the automotive value chain. The APDP is legislated in Rebate item 317.03 of Schedule No. 3 to the Customs and Excise Act, No. 91 of 1964.   Any Motor Vehicle Manufacturer and/or Original Equipment Manufacturers (OEMs) importing original equipment components for use in the manufacture […]

[…] of drawback? Any person who uses imported goods in the manufacturing, processing, finishing, equipment or packing of any goods for export may claim a refund of the Customs duties paid at time of importation provided the person is registered in terms of Schedule No 5. The applicant must provide details of: The type of imported […]

[…] of annex DA 185 D): Is liable for the fulfilment of all obligations imposed on either the importer, exporter or licensed remover; May complete and submit a Customs clearance declarations(CCD) on behalf of a foreign principal; and May submit an application form on behalf of a foreign principal (e.g. importer, exporter or remover of […]

[…] The Domestic Reverse Charge Regulations (DRC Regulations) came into effect in July 2022 and information on this topic is available on the VAT Domestic Reverse Charge web page the Frequently Asked Questions (FAQs) as well as the article “Domestic Reverse Charge Regulations” in VAT Connect 14. Suppliers and recipients that are existing registered VAT […]