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LAPD-TAdm-G08 – Electronic Communications Guide

23/02/2021

[…] ………………………….. ………….. 6 3. Interpretation matters ………………………….. ………………………….. ………………………… 7 3.1. General ………………………….. ………………………….. ………………………….. ………………………….. .. 7 3.2. Relationshi ps ………………………….. ………………………….. ………………………….. ……………………. 8 3.3. Customs and Excise Act ………………………….. ………………………….. ………………………….. …….. 8 4. Rule 1 – Definitions ………………………….. ………………………….. ………………………….. .. 9 4.1. Some introductory remarks ………………………….. ………………………….. ………………………….. …. […]

SARS-Strat-25-SARS-Annual-Performance-Plan-2021-2022-10-May-2021

31/12/2021

SARS-Strat-25-SARS-Annual-Performance-Plan-2021-2022-10-May-2021

SC-CR-A-03 – Valuation of Imports – External Directive

01/08/2022

Effective 29 July 2022 CUSTOMS EXTERNAL POLICY VALUATION OF IMPORTS 29 July 2022 Valuation of Imports – External Policy SC -CR -A-03 Revision : 3 Page 2 of 38 T ABLE OF CONT ENT S 1 SUMMARY OF MAIN POINTS 3 2 POLICY 3 2.1 Invoice fo r Customs valuatio n p urpo ses […]

SARS-Strat-25 – SARS Annual Performance Plan 2021-2022 – 10 May 2021

10/05/2021

SARS-Strat-25 – SARS Annual Performance Plan 2021-2022 – 10 May 2021

SARS-AR-16 – Annual Report 2011-2012

01/03/2021

[…] the South African Revenue Service Act (No. 34 of 1997), SA RS is mandated to: • Collect all revenue due • Ensure maximum compliance with tax and customs legislation • Provide a customs service that will maximise revenue collection, protect our borders and facilitate trade MISSION To optimise revenue yield, to facilitate trade and […]

SARS-Stats-2010-02 – Tax Statistic Full Document for the year 2010

01/03/2021

[…] ……………. 13 Chapter 3 Company in come tax (CIT) ………………………………………………………….. ……………. 21 Chapter 4 Value-a dded tax (VAT) ……………………………………………………………… ……………… 27 Chapter 5 VAT on imports and customs duties …………………………………………………………… 3 1 Annexure A Tables ……………………………………………………………… ………………………………. ……. 33 Annexure B Glossary ……………………………………………………… …………………………………….. … 135 C Chapter 4: Value-added tax ii | 2010 […]

TD-AE-02-G02 – Guide for Transfer Duty via eFiling – External Guide

28/02/2023

[…] to eAccount, select ” CUS&Excise/eAccount Unpaid “. o) The unpaid eAccount Payments will be displayed. All the transactions will have ” Unpaid ” status. Under Cus ( Customs) & Excise/eAccount Unpaid. Select the relevant tick box next to the transaction you wish to pay or the tick box next to ” Select All Payments […]

External BRS on the OECD CbC Reporting V 2

01/03/2021

[…] pricing practices. Other risks relevant to South African (“SA”) MNE s include related party cross -border dealings, tax avoidance through offshore entities, hybrid entities, as well as customs misclassification and undervaluation. In addition, external reports indicate the pr esence of illicit financial flows (“IFFs”) and trade mispricing. SARS’s limited foray into this area through […]

SARS-Stats-2012-02 – Tax Statistic Full Document for the year 2012

01/03/2021

[…] income tax (CIT) ……………………………………………………………………….. 85 Chapter 4 Value-‐added tax (VAT) …………………………………………………………………………… 127 Chapter 5 Import VAT and customs duties ……………………………………………………………… 149 Glossary ………………………………………………………………………………………………. 157 Index …………………………………………………………………………………………………… 165 […]

CA-01-M01 – eAccount on eFiling – External Manual

22/02/2021

Effective 12 October 2015 CUSTOMS EXTERNAL USER MANUAL eACCOUNT ON eFILING Effective 12 October 2015 TABLE OF CONTENTS 1 SCOPE 3 2 eACCOUNT 3 2.1 Introduction 3 2.2 Overview 3 2.3 Getting started 4 2.3.1 Step 1 – Register as an eFiler 5 2.3.2 Step 2 – Update your eFiling profile to an ‘Organisation’ […]

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