Search Results for: duties/page/2/%7B%7B%20data.authorLink%20%7D%7D – Page 7

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 taxes, duties, levies, fees or money collected by SARS, the Royalty collected is paid to the National Revenue Fund. This Royalty became effective from March 2010. In the past, mineral […]

[…] vendor applies in writing; the main registration is cancelled (in which case, all the branch registrations will be cancelled); or it appears to the Commissioner that the duties under the VAT Act or the Tax Administration Act have not been carried out properly. The effect of the cancellation of a branch registration is that all […]

[…] 2020 ​11 August 2020 ​GG.43608 R.876 ​Amendment to rules under sections 19A and 120 – Rule 19A.11, to provide for further deferral period in respect of payment of excise duties on certain products (DAR201) Notice R.876 ​11 August 2020 ​7 August 2020 ​GG.43592 R.864 ​Amendment to rules under sections 24 and 120 – Ships’ stores consumed in the […]

The judgments delivered in the Tax Court on this page are arranged per year and then per date of delivery. Tax Court judgments delivered in another year, can be accessed through the navigation pane above. 2007​ ​ ​ ​Date of Delivery ​Case Number ​Applicable Legislation ​Keywords ​​29 March 2007 ​11961​ ​Income Tax Act, 1962 […]

[…] Limited ​Customs and Excise Act, 1964 ​Counterfeit goods; registered trade mark; s.113A ​20 June 2007 ​Degussa Africa (Pty) Ltd ​Customs and Excise Act, 1964 ​Provisional payment; safeguard duties; ad valorem duties ​27 September 2007 ​WJ Fourie Beleggings CC ​Income Tax Act, 1962 ​Section 86A(1) and s.86(2)(a) breach of contract; capital revenue settlement agreement   […]

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 delivered in another year, can be accessed through the navigation pane above.   2019​ ​ ​Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords ​3 December 2019 ​CSARS v Clicks […]

[…] for more details.) Publications Since the last issue of VAT Connect, the following VAT documents have been published on the SARS website (Refer to the “Legal Counsel” page). Binding General Rulings (BGRs) BGR 56 “Application for a decision under section 72” – issued 6 April 2021 Guides VAT 409 – Guide for Fixed Property and Construction […]

[…] Income Tax (ITR12)” Select the appropriate year and click on “Request Return” Once you have selected the required return and it is generated, the Income tax Work Page will be displayed. By clicking on the “My tax return (ITR12)” link you will be presented with an editable declaration for the selected tax period. On […]