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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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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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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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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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External BRS on the OECD CbC Reporting V 2

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

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External BRS on the OECD CbC Reporting V 2

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

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SC-GP-15 – Trade Statistics – External Policy

Effective 13 December 2017 CUSTOMS EXTERNAL POLICY TRADE STATISTICS Effective 13 December 2017 Trade Statistics – External Policy SC-GP-15 Revision: 3 Page 2 of 12 TABLE OF CONTENTS 1   SUMMARY OF MAIN POINTS 3   2  POLICY 3   2.1   Fundamental principles 3   2.1.1   United Nations principles 3   2.1.2 […]

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

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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