Search Results for: customs/page/2/%7B%7B%20data.editLink%20%7D%7D – Page 10

[…] de change; duty free areas at international airport ​23 May 2013 ​Ben Nevis (Holdings) Limited & Metlika Trading Limited v The Commissioners for HMRC (Her Majesty’s Revenue and Customs)   EWCA Civ 578 ​Income Tax Act, 1962 ​Article 25A of the Protocol to the Double Taxation Agreement between South Africa and the United Kingdom; liabilities for […]

[…] 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 […]

[…] are encouraged to make payments via EFT (Electronic Fund Transfer) to the SARS public beneficiaries listed on the banking platform or eFiling. Cash deposits to a SARS Customs and Excise bank account at any bank branch is no longer available as a payment option to SARS clients. See the enclosed guide. GEN-PAYM-01-G01 – SARS […]

We have two corruption hotlines: Tax, Customs and Excise Anonymous Fraud and Whistle Blowing Hotline If you would like to report suspected corruption of a SARS official in taxation or Customs and Excise we have a confidential hotline.   We appreciate your call and are committed to fighting tax crime especially if we find […]

[…] B17—2019 was promulgated as Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2019 (Act No. 32 of 2019) on 15 January 2020 5 February 2019 Customs and Excise Amendment Bill Customs and Excise Amendment Bill (5 February 2019) Bill B3—2019 was promulgated as Customs and Excise Amendment Act, 2019 (Act No. 13 of 2019) […]

[…] efforts to modernise our systems – to become a smart modern agency – we hope that you will have more confidence in how we administer your tax/ customs transactions. When you understand the tax administration process and what is expected of you, overall certainty about outcomes increases. Increased clarity and certainty leads to greater […]

[…] this may result in a high tax bill at year-end. SARS commits to increased use of data for trade efficiency The SARS Commissioner has committed the SARS Customs division to scale up digital transformation and to increase the use of data to improve the facilitation of trade, revenue collection and improve compliance by traders […]

[…] under section 103 thereof (the DR rules), provide the legal framework for these disputes across all tax types found in the various tax Acts administered by SARS, excluding the customs and excise Acts. The DR rules are made by the Minister of Finance and are of equal status to regulations and similar subordinate legislation. Quick links for […]

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 Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the navigation pane above. An implementation date that falls on […]

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 Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the navigation pane above. An implementation date that falls on […]