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Archive – Tax Rates

[…] only per day (R) 2024 522 161 2023 493 152 ​2022 ​452 139​​ ​2021 ​452 ​139 ​2020 435 134 Where the recipient is, by reason of the duties of his or her office or employment, obliged to spend a part of a day away from his or her usual place of work or employment, […]

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Tax Practitioner Connect Issue 23 (6 August 2021)

[…] 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 […]

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Prod 4

[…] company i’m not sure which ones to select. can i file for things i am yet to pay for? i am buying property and have to pay duties. i have received an invoice but have not made the payment yet. The certificate does not match certificate on the application. What do i do from […]

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Rebate User

[…] the exact location of the proposed rebate store (e.g. store, vessel, tank and yard). A list of plant and machinery. 4th Schedule These are general rebate of duties in Schedule 1 Part 1, 2 and 5 of the tariff. Part 5 applies to fuel levy goods. The tariff specifies the extent of rebate for […]

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Excise

[…] all official languages: English IsiZulu IsiXhosa Afrikaans Sepedi Setswana Sesotho Xitsonga SiSwati Tshivenda IsiNdebele 4 February 2022 – Excise Payment Dates for 2022 WHAT IS IT? Excise duties and levies are imposed mostly on high-volume daily consumable products (e.g. petroleum and alcohol and tobacco products) as well as certain non-essential or luxury items (e.g. […]

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New Customs Legislation FAQs

[…] replace the provisions of the current Customs and Excise Act, 1964, in relation to customs only and the amended 1964 Act will continue to apply to excise duties and the other levies and taxes mentioned.   18. Will it be mandatory for all exporters and importers to re-register every three years for their import and […]

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Customs Connect Issue 4 (August 2013)

[…] arrival of the goods at the inland container terminal, the importer will clear the goods for another permissible customs procedure or for home use and pay the duties. This current position does not provide SARS with adequate information to determine any possible safety, security, fiscal and economic risk in relation to these goods before […]

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Promotion of Access to Information Act, 2000 (PAIA)

[…] (Annexure 1 in the manual) and submit it to the Information Officer or Deputy Information Officers at SARS at the details listed at the bottom of this page. What will happen to your request? The Information Officer / Deputy Information Officers, upon receiving your PAIA request, will coordinate the processes within SARS to obtain […]

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VAT Connect Issue 14 (August 2022)

[…] holders that are licenced to extract minerals on behalf of the mines) that are excluded from the ambit of the DRC Regulations. Regulation 2 sets out the duties and responsibilities of a supplier of valuable metal under the DRC Regulations. Regulation 3 sets out the duties and responsibilities of the recipient of a supply […]

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VAT Connect Issue 16 (August 2023)

[…] are used as a mechanism for the host to list (advertise) the availability of the accommodation on the internet to a wide audience of potential guests. The duties and responsibilities of the host and the platform entity are typically formalised by way of what is commonly referred to as a “hosting agreement”. The platform […]

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