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SARS-AR-16 – Annual Report 2011-2012

[…] 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 […]

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SARS-Stats-2010-02 – Tax Statistic Full Document for the year 2010

[…] ……………. 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 […]

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External BRS on the OECD CbC Reporting V 2

[…] 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 […]

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SARS-Stats-2012-02 – Tax Statistic Full Document for the year 2012

[…]  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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CA-01-M01 – eAccount on eFiling – External Manual

Effective 12 October 2015 CUSTOMS EXTERNAL USER MANUAL eACCOUNT ON eFILING Effective 12 October 2015 TABLE OF CONTENTS 1 SCOPE 3 2 eACCOUNT 3 2.1 Introduction 3 2.2 Overview 3 2.3 Getting started 4 2.3.1 Step 1 – Register as an eFiler 5 2.3.2 Step 2 – Update your eFiling profile to an ‘Organisation’ […]

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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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