Showing results for duties page 20date dutoit date ahi date.ahi page 20date
[…] Act under section 10(1) and the powers conferred upon the Commissioner are set out in section 11. S ection 10(2) states that the powers conferred and the duties imposed upon the Commissioner may be performed or exercised by the Commissioner, or by any SARS official 131 under the control, direction or supervision of the […]
4 October 2023 – Constitutional Court Judgments Sasol Chevron Holdings Limited v CSARS (CCT 149/22) ZACC 30 (3 October 2023) Nu Africa Duty Free Shops (Pty) Ltd v Minister of Finance and Others; CSARS v Ambassador Duty Free (Pty) Ltd and Others; Minister of Finance v Ambassador Duty Free (Pty) Ltd and Others (CCT 29/22; […]
[…] 27 June 2014 GG 37778 Notice 509 Returns to be submitted by third parties in terms of section 26 Notice 509 Note: Refer to the dedicated page for Automatic Exchange of Information 27 June 2014 27 June 2014 GG 37778 Notice 508 Duty to keep the records, books of account or documents in terms […]
The Government Notices on this page have been issued in terms of the Value-Added Tax Act, 1991, and have been arranged in the year they have been published. The navigation pane above can be used to locate Notices published in terms of any of the other tax Acts. Where the implementation date differs from […]
[…] are made available for ease of reference. These documents must be read subject to the Rule Amendment Notices published in the Government Gazette. Note: Forms published under this landing page are as per the Government Gazette in which they appear, thus providing a historic account of amendments per form. The most updated forms, which taxpayers should use unless they […]
The Binding General Rulings (BGRs) on this page are older versions of the existing ones, which had been either replaced or withdrawn. They are intended for research and reference purposes only and should not be relied on to make decisions on current legislation. Binding General Rulings that are still in operation can be found […]
[…] guide was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn. Guide for tax rates/ duties/levies (Issue 16) 24 August 2023 Guide on the taxation of professional sports clubs and players (Issue 2) 21 October 2020 Manual on the Promotion of […]
[…] in the practical interpretation and application of the requirements set by law. Note: The dates in the last column indicate when a particular guide was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn. Transfer Duty Guide (Issue 6) 25 July 2023 New!
The Interpretation Notes (INs) on this page are older versions of the existing ones, which had been either replaced or withdrawn. They are intended for research and reference purposes only and should not be relied on to make decisions on current legislation. Interpretation Notes that are still in operation can be found under Interpretation and Rulings […]
[…] goods which results in an overpayment of customs duty and VAT. In particular, this situation may arise when the clearing agent does not obtain payment of the duties and VAT upfront from their client (principal or importer) but recovers that amount later after having used their deferment arrangement to process the payment. Due to […]
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