Search Results for: duties/page/2/%7B%7B%20data.editLink%20%7D%7D – Page 4

The judgments delivered in any of the High Court Divisions on this page are arranged per year and then per date of delivery. High Court judgments delivered in another year, can be accessed through the navigation pane above.  2024 Date of Delivery Parties Involved Applicable Legislation Keywords/Summary 2 April 2024 New! Poulter v CSARS (A882/023)  […]

[…] Property and Construction. 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) Binding General Ruling (BGR) 39 (Issue 2) – VAT treatment of municipalities affected by changes to municipal boundaries – issued 26 July […]

[…] 1998 wysiging, beteken ‘nie deur die Kommissaris toegelaat nie’ ​25 May 2001 ​Brenco Incorporated and Others ​Customs and Excise Act, 1964 ​Procedural fairness regarding imposition of anti-dumping duties; s.56 read wth s.4(2) of the Board on Tariffs and Trade Act, 1986 ​31 May 2001 ​Henbase 3392 (Pty) Ltd ​Customs and Excise Act, 1964 ​Trade […]

[…] and is specifically equipped for that purpose. The home office must be set up solely for the purpose of working. The taxpayer’s remuneration is only salary, the duties are mainly performed in this part of the home. It therefore means you perform more than 50% of your duties in your home office. More than […]

[…] 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 […]

[…] On 12 October 2021, it was inspected and found to contain scrap metal, which requires an International Trade Administration Commission (ITAC) permit and is liable for export duties. A criminal case was then registered with the SAPS for contravention of the Customs and Excise Act and the ITAC Act. The scrap metal industry is […]

[…] their responsibilities to encourage and ensure tax compliance as part of their oversight role.  The training is expected to advise and alert them, as they assume their duties, of the vital need for compliance at local government where SARS has experienced challenges. The training is being undertaken nationally and is expected to further the […]

[…] Act, 1964 ​Seizure; security for costs; special circumstances ​20 July 2000 ​Jonathan Paul Stoner ​Customs and Excise Act, 1964 ​Rebate item 407.08; entitlement to full rebate of duties; ss.88(1)(c), 89 and 93 ​30 August 2000 ​Marble Vervoer CC ​Doeane- en Aksynswet, 1964 ​Artikels 75 en 96; landbou; dieselterugbetalings; woordomskrywings van ‘van landbou’ en ‘vervoer in […]

[…] 1964 ​Costs, provisional order, distinct ground of appeal ​25 September 2007 ​Progress Office Machines CC ​Customs and Excise Act, 1964 ​Sections 55 to 57; Schedule No. 2; anti-dumping duties; sunset review; calculation of period ​26 November 2007 ​Airworld CC & JH Retief (Com) Inter CC ​Income Tax Act, 1962 ​Secondary Tax on Companies (STC); when […]

[…] the Explanatory Notes to TH84.27; dispute on classification of a truck ​26 November 2010 ​C Drahtseilwerk Saar GmbH ​Customs and Excise Act, 1964 ​Schedule No. 2; anti-dumping duties   2009 ​ ​ ​ ​Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords ​30 January 2009 ​LG Electronics SA (Pty) Ltd ​​Customs and Excise Act, 1964 […]