Showing results for duties page 20date ettlins detailing page 20date
[…] home office must therefore be set up solely for the purposes of your trade; and If your remuneration consists only of a salary and similar remuneration, your duties must be mainly performed in this part of the home. It therefore means you must perform more than 50% of your duties in your home office; […]
[…] 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 […]
[…] UTI South Africa (Pty) Ltd and Others Customs & Excise Act, 1964 Value-Added Tax Act, 1991Companies Act, 1973Insolvency Act, 1936 Retention and release of bonded goods on which duties and VAT have not been paid; preference or ranking order of claims 28 October 2014 Clive Boustred Customs & Excise Act, 1964 Uncleared goods; rebate item […]
[…] Appeal against a tariff determination; ‘general purpose’ of utility vehicle 10 May 2012 Aranda Textiles Mills (Pty) Ltd Customs and Excise Act, 1964 Legal status of anti-dumping duties in Schedule No. 2; sunset reviews; calculation of periods 29 May 2012 Zikhulise Cleaning Maintenance and Transport CC Promotion of Administrative Justice Act, 2000 Withdrawal of tax clearance […]
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. 2022 Date of Delivery Parties Involved Applicable Legislation Keywords 29 November 2022 New! Pacific Solar Technologies (Pty) […]
[…] taxes 13 September 2013 Association of Meat Importers v ITAC (769, 770, 771/2012) ZASCA 108 Customs and Excise Act, 1964 International Trade Administration Act, 2002 Anti-dumping duties imposed under the Customs and Excise Act, 1964; termination; effect of World Trade Organisation Agreement; effect of regulations promulgated under the International Trade Administration Act, 2002 […]
[…] drawback? Any person who uses imported goods in the manufacturing, processing, finishing, equipment or packing of any goods for export may claim a refund of the Customs duties paid at time of importation provided the person is registered in terms of Schedule No 5. The applicant must provide details of: The type of imported material […]
[…] that traders notify SARS of their intention to apply to an authorised dealer for an advance foreign exchange payment for imported goods. This prevents underpayment of customs duties and taxes, valuation fraud, and illicit financial flows related to the importation or non-importation of goods following advance foreign exchange payments. See the Advance Import Payments […]
[…] under sections 19A and 120 of the Customs & Excise Act, 1964 – 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 17 June 2020 GG 43443 Notice 674 Publication of explanatory summary of the Disaster Management Tax […]
[…] 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. Accreditation of Clients 15 February 2024 An Overview of Manufacturing Rebate and Drawback Procedures 20 March […]
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