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2024 Filing Season Dates Please note the following important filing dates for the 2024 Filing Season: Individual taxpayers (non-provisional): 15 July 2024 to 21 October

Introduction Mineral Petroleum and Resources Royalty (MPRR) is triggered on the transfer of minerals extracted from within the Republic. As is the case for all other

What are Special Economic Zones (SEZs) Special Economic Zones (SEZs) within South Africa are geographically designated areas set aside for specifically targeted economic activities to

What’s New? 2 December 2021 – Advance Import Payment information included in the Clearance Declaration Policy The SF-CF-55 – Clearance Declaration Policy was updated with AIP

The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments

The purpose of the agreements regarding mutual administrative assistance between two or more customs administrations is to – enable the administrations to exchange information provide

The Tariff Amendments are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to

The National Treasury and SARS jointly publish tax statistics annually. These aggregated statistics are compiled from SARS’s registers of taxpayers and from tax returns. These