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Glossary N-Z

[…] definitions contained herein. N Nairobi convention The expression commonly used to refer to the International Convention on Mutual Administrative Assistance for the prevention, investigation and repression of Customs offences adopted by the Customs Co-operation Council in Nairobi in 1977.   National budget The projected revenue and expenditure that flows through the National Revenue Fund. […]

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LAPD-LPrep-Draft-2015-68 – Draft customs Control Act Rules track changes

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 […]

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Tax Practitioner Connect Issue 19 (6 November 2020)

[…] 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 […]

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Prod 4

[…] 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 […]

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Legal-LSec-CE-RA – Customs and Excise Rules 1995 as amended

[…] Notice prevails. CUST OMS AND EXCISE ACT (ACT NO . 91 OF 1964) RULES CHAPT ER I GENERAL PROVISIONS 00.01 In these rules “the Act” means the Customs and Excise Act, 1964, and any def inition in that Act shall, unless the context otherwise indicates, apply to these rules. 00.02 Any ref erence in […]

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SC-CC-35 – Customs Scanner Operations – External Policy

Effective 29 March 2019 CUSTOMS EXTERNAL POLICY SCANNER OPERATIONS Effective 29 March 2019 Customs Scanner Operations – External Policy SC-CC-35 Revision: 1 Page 2 of 7 TABLE OF CONTENTS 1   SUMMARY OF MAIN POINTS 3   2  POLICY 3   2.1   Requirements for Scanning 3   2.2   Radioactivity Monitor System 3 […]

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