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[…] an appeal. What is the purpose of the appeal process? The purpose of this process is to submit an internal administrative appeal against a decision relating to customs or excise matters in terms of the provisions of sections 77A – H of the Customs and Excise Act 91, 1964. What steps must I take? […]
[…] 5 June 2020. 3 June 2020 28 May 2020 GG 43361 Notice 296 Notice of Expiration of Rebate Certificates issued under Rebate Item 412.11/00.00/01.00 in terms of Fourth Schedule to the Customs and Excise Act, 91 of 1964 Notice 296 Explanatory Note: This notice serves to remind interested parties that all rebate certificates issued by the International […]
[…] Capital Gains Tax) VAT PAYE, Unemployment Insurance Fund and Skills Development Levy Dividends tax (applicable to dividends declared and paid on or after 1 April 2012) Securities Transfer Tax Customs and Excise Mineral, Petroleum and Resource Royalty Donations Tax Turnover Tax Transfer Duty The Government segment is a major taxpayer and we have a dedicated area with […]
[…] purpose of enabling the building of a capable state to improve the wellbeing of all South Africans.” He emphasised the SARS commitment towards developing a Tax & Customs system based on voluntary compliance through achievement of the nine SARS strategic objectives. The presentation included the current picture of the tax practitioner community and their […]
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 […]
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 […]
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 […]
[…] future purchases of goods; whether amount received from earlier sales used to finance future expenditure on same contract 29 November 2019 CSARS v Langholm Farms (Pty) Ltd Customs and Excise Act, 1964 Revenue; diesel fuel rebate; interpretation of section 75(1C)(a)(iii) of the Customs and Excise Act 91 of 1964; exercise of court’s discretion in terms of section 21 of […]
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