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External BRS on the OECD CbC Reporting V 2

[…] practices. Other risks relevant to South African (“SA”) MNE s include related party cross -border dealings, tax avoidance through offs hore entities, hybrid entities, as well as customs misclassification and undervaluation. In addition, external reports indicate the presence of illicit financial flows (“IFFs”) and trade mispricing. SARS’s limited foray into this area through audit […]

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External BRS on the OECD CbC Reporting V 2

[…] practices. Other risks relevant to South African (“SA”) MNE s include related party cross -border dealings, tax avoidance through offs hore entities, hybrid entities, as well as customs misclassification and undervaluation. In addition, external reports indicate the presence of illicit financial flows (“IFFs”) and trade mispricing. SARS’s limited foray into this area through audit […]

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SC-GP-15 – Trade Statistics – External Policy

Effective 13 December 2017 CUSTOMS EXTERNAL POLICY TRADE STATISTICS Effective 13 December 2017 Trade Statistics – External Policy SC-GP-15 Revision: 3 Page 2 of 12 TABLE OF CONTENTS 1   SUMMARY OF MAIN POINTS 3   2  POLICY 3   2.1   Fundamental principles 3   2.1.1   United Nations principles 3   2.1.2 […]

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SC-SE-05 – Bonds – External Policy

Effective 29 March 2019 CUSTOMS EXTERNAL POLICY BONDS Effective 29 March 2019 Bonds – External Policy SC-SE -05 Revision: 5 Page 2 of 15 TABLE OF CONTENTS 1 SUMMARY OF MAIN POIN TS 3 2 POLICY 3 2.1 Security as a condition 3 2.2 Receipt of bond or addendum application 5 2.3 Standard amount […]

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SARS-Strat-25 – SARS Annual Performance Plan 2021-22 (Revised) – 11 May 2022

[…] Working Committee SARS: South African Revenue Service SMS: Short Message Service TADAT: Tax Administration Diagnostic Assessment Tool TID: Technical Indicator Descriptor VAT: Value Added Tax WCO: World Customs Organisation Abbreviations 3 Table of contents Abbreviations ……………………………………………………………… ………………………………………………………………………………………………….. 2 Minister’s statement ……………………………………………………………… ………………………………………………………………………………………. 4 Commissioner’s statement ……………………………………………………………… ……………………………………………………………………………. 5 Official sign-off ……………………………………………………………… ………………………………………………………………………………………………… 6 PART […]

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LAPD-IntA-EIA-CBC-2017-03 – Final BRS on the OECD CbC Reporting

[…] 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 presence of illicit financial flows (“IFFs”) and trade mispricing. SARS’ limited foray into this area through audit […]

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