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The amendments to the Customs and Excise Rules are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The

Welcome to another edition of the SMME Traders’ Connect. This online publication was specially created to provide clarity and certainty to Customs and Excise SMME

Requirement to Submit Section 18A data to SARS – Third Party Data IT3(d) The South African Revenue Service (SARS) provided approved Section 18A institutions with

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

Legislative amendments The public was alerted to the publication of the 2023 draft tax bills on 30 July 2023 in the VAT Connect Issue 16.

Notes: Note: The publication details are no longer available prior to the actual publication of a Gazette. Therefore, Tariff Amendments will be added to the

  Proposed amendments emanating from the Budget 2022/23 Following the publication of the draft tax bills in July 2022 (mentioned in VAT Connect Issue 14),

The South African Customs Administration plays an integral role in the facilitation of movement of goods and people entering or exiting the borders of South