Showing results for customs page 20date ettlins detailing page 20date
[…] an audit, sometimes for years, which is often the purpose of such an administrative or collateral challenge. In this particular case, the taxpayers suspected non-compliance with the Customs and Excise Act, which led SARS to include a risk assessment on the taxpayer’s compliance with Value Added Tax (VAT) and Income Tax. This process established […]
These are premises / places appointed by the Commissioner in terms of Section 6 of the Customs and Excise Act, 1964 (the Act). The Schedule to the Rules of the Act prescribe where depots must be established. The person operating or managing these depots must meet the standards and conditions required by Customs and provide […]
[…] collaboration with the Office of the Tax Ombud and the Border Management Agency. The aim of the webinar was to educate Small, Micro, and Medium Enterprises (SMMEs) customs cross-border traders about their rights, and the channels to follow when their rights have not been upheld. Examples of challenges that may infringe SMME traders’ rights […]
RULES IN TERMS OF THE CUSTOMS CONTROL ACT, 2014 Declaratory note: The first number indicates the number of the Chapter in the Act under which the Rule is made and the second number indicates the number of the Rule itself. ___________________________________________________________________ Explanatory note on rule numbering: Please note that the Chapters into which these […]
[…] AS THE TERMS AND CONDITIONS HEREUNDER ARE BINDING AND ENFORCEABLE AGAINST ALL PERSONS THAT ACCESS THIS WEBSITE OR ANY PART THEREOF. IF THIS WEBSITE IS USED FOR CUSTOMS AND EXCISE PURPOSES, THE RULES MUST BE READ WITH RULES 59A.11, 60.10A AND 120.13.06 UNDER THE CUSTOMS AND EXCISE ACT, 1964 (ACT NO. 91 OF 1964). […]
[…] and Item 406.00 of that Schedule, have been amended as a consequence of the substitution of the notes to rebate item 406.00 in Schedule 4 to the Customs and Excise Act 91 of 1964 (the Customs and Excise Act). The amendment follows concerns raised in the 2019 Budget Review regarding the risk of abuse […]
[…] For more information on eFiling registration refer to : https://www.sars.gov.za/individuals how-do-i-register-for-tax/register-for-efiling/ How to update banking details Complete the Registration Amendments and Verification Form (RAV01) on eFiling (excluding Customs and Excise) On the SARS MobiApp, tap on the Profile Management tab You can also update banking details whilst completing the following documents on eFiling: Income […]
[…] and through stakeholders to improve the tax ecosystem. Some traders have made us aware that they still struggle with understanding their Registration and/or Licensing requirements for various Customs and Excise products. To address their needs, this edition will focus on creating awareness about an online system that was specifically created and implemented for registration […]
[…] of unemployment? i am unable to log into the eFiling system to file our returns. I am unable to submit docs. The website keeps asking for a customs code but i do not have a customs code I’m unable to submit from my mobile phone, please help Why am i unable to do a […]
What is a clearing agent? Any person (excluding a registered agent) who lodges a Customs Clearance Declaration (CCD): For reward on behalf of another Customs Client type; or Provides a service that includes the clearance of goods (e.g. Licensee of a Customs warehouse making CCD on behalf of the importer, exporter or owner of […]
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