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What is it?  A Customs Inspector may, for the purposes of the Act, stop, detain and examine any goods while under Customs control in order

The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments

What is it? EDI, or electronic data interchange, is essentially a “paperless” trading system. It involves the electronic transfer of data, by established message standards,

Download PDF Guide Summary The Tax Administration Act empowers the Commissioner for the South African Revenue Service (SARS) to appoint a third party to withhold

Download PDF Guide Summary The maintenance of tax practitioner member details and registration statuses are part of the responsibilities of the Recognised Controlling Bodies (RCBs)

SARS modernised its current 3rd Party Data Platform to accommodate the bulk submission of 3rd Party Data for certain tax types on the new Direct

What’s New? 26 November 2024 – Additional Compliance Reason Codes This Clarification Note provides additional Compliance Reason Codes 005 to 009 for use with Appendix

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