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[…] progressively grow our tax base, improve the levels of tax compliance in the country and further outlines its ambitions to build an even more efficient tax and customs administration. Ultimately, as the political principal overseeing the work of this administration, I take great pride in SARS’s transition over the past 13 years and the […]
[…] ………………………….. ………….. 6 3. Interpretation matters ………………………….. ………………………….. ………………………… 7 3.1. General ………………………….. ………………………….. ………………………….. ………………………….. .. 7 3.2. Relationshi ps ………………………….. ………………………….. ………………………….. ……………………. 8 3.3. Customs and Excise Act ………………………….. ………………………….. ………………………….. …….. 8 4. Rule 1 – Definitions ………………………….. ………………………….. ………………………….. .. 9 4.1. Some introductory remarks ………………………….. ………………………….. ………………………….. …. […]
SARS-Strat-25 – SARS Annual Performance Plan 2021-2022 – 10 May 2021
SARS-Strat-25-SARS-Annual-Performance-Plan-2021-2022-10-May-2021
Effective 29 July 2022 CUSTOMS EXTERNAL POLICY VALUATION OF IMPORTS 29 July 2022 Valuation of Imports – External Policy SC -CR -A-03 Revision : 3 Page 2 of 38 T ABLE OF CONT ENT S 1 SUMMARY OF MAIN POINTS 3 2 POLICY 3 2.1 Invoice fo r Customs valuatio n p urpo ses […]
[…] the South African Revenue Service Act (No. 34 of 1997), SA RS is mandated to: • Collect all revenue due • Ensure maximum compliance with tax and customs legislation • Provide a customs service that will maximise revenue collection, protect our borders and facilitate trade MISSION To optimise revenue yield, to facilitate trade and […]
[…] ……………. 13 Chapter 3 Company in come tax (CIT) ………………………………………………………….. ……………. 21 Chapter 4 Value-a dded tax (VAT) ……………………………………………………………… ……………… 27 Chapter 5 VAT on imports and customs duties …………………………………………………………… 3 1 Annexure A Tables ……………………………………………………………… ………………………………. ……. 33 Annexure B Glossary ……………………………………………………… …………………………………….. … 135 C Chapter 4: Value-added tax ii | 2010 […]
[…] to eAccount, select ” CUS&Excise/eAccount Unpaid “. o) The unpaid eAccount Payments will be displayed. All the transactions will have ” Unpaid ” status. Under Cus ( Customs) & Excise/eAccount Unpaid. Select the relevant tick box next to the transaction you wish to pay or the tick box next to ” Select All Payments […]
[…] 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 […]
[…] 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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