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LAPD-TAdm-G08 – Electronic Communications Guide

[…] ………………………….. ………….. 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 ………………………….. ………………………….. ………………………….. …. […]

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

[…] ……………. 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 […]

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SARS-AR-16 – Annual Report 2011-2012

[…] 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 […]

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External BRS on the OECD CbC Reporting V 2.7.6

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

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

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

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External BRS on the OECD CbC Reporting V 2

[…] 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 […]

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TStats 2013 WEB

[…]     Chapter  3   Company  Income Tax  ……………………………………………………………… ……………….  90     Chapter  4   Value‐Added  Tax   ……………………………………………………………… ……………………  140    Chapter  5   Import VAT  and   Customs  duties  ……………………………………………………………… .  166         Glossary ……………………………………………………………… ………………………………..  177       Index ……………………………………………………………… …………………………………….  185     C 123456789012345678901234567890123456789012345678901234567890123456789012 3456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789 012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901 2345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678 90123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789 0123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456 78901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567 8901234567890123456789012345678901234567890123456789012345678901234567890 12345678901234567890123456789012345678901234567890123 […]

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Strategic Plan Mid-Term Progress Report 2020 – 2025

[…] the most difficult of times. The printed revenue collection estimate, since 2 020, has been R3 510.27 billion. SARS managed to make excellent progress on tax and customs revenue collection, collecting R3 598.3 billion, R88.03 billion more than the printed estimates for the past two and a half years. I applaud the efforts demonstrat […]

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SARS-AR-02 – Annual Report 1999-2000

[…] programme (Siyakha) 1 2 7. Statement of Corporate Governance 1 8 8 . Profile of Divisional Activities 2 1 8 . 1 Revenue Collection 2 1 8.2 Customs 2 4 8 . 3 Compliance 2 6 8 . 4 Law Administration 2 9 8 . 5 Technology Services 3 1 8 . 6 Human […]

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