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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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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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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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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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SC-CF-55 – Clearance Declaration – External Policy

Effective 01 October 2021 CUSTOMS EXTERNAL POLICY CLEARANCE DECLARATION Effective 01 October 2021 Clearance Declaration ÔÇô External Policy SC-CF-55 Revision: 10 Page 2 of 60 TABLE OF CONTENTS 1 ┬á SUMMARY OF MAIN POINTS 4 ┬á 2┬á POLICY 5 ┬á 2.1 ┬á Licensing and Registration 5 ┬á 2.2 ┬á Designated ports 5 ┬á 2.3 […]

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SARS-AR-03 – Annual Report 2000-2001

[…] 34 of 1997 gives the entity the mandate to perform the following tasks: •Collect all revenues that are due •Ensure maximum compliance with the legislation •Provide a customs service that will maximise revenue collection, protect our borders as well as facilitate trade V ISION To provide an excellent service in a transparent environment ensuring […]

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SARS-AR-10 – Annual Report 2006-2007

[…] 5. OPTIMISING REVENUE COLLECTION …………………………………………………………………………… 14 6. OPERATIONS: Enhancing Efficiency ………………………………………………………………………………. 28 7. SERVICE: Better Taxpayer And Trader Experience ……………………………………………………………. 38 8. LARGE BUSINESS CENTRE …………………………………………………………………………………………52 9. CUSTOMS: Improved Trade Administration and Border Security ………………………………………… 59 10. ENFORCEMENT: Improved Compliance and Risk Reduction …………………………………………….. 78 11. LEGAL AND POLICY …………………………………………………………………………………………………… 91 12. PEOPLE: Enhancing […]

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