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[…] ID of the executor, etc. 19 April 2023 – Updated Frequently Asked Questions: Deceased Estates 28 February 2023 – Additional information for Estate Duty See the below web page for information and clarification on whether the executor can be held personally liable for estate duty and when and how to request the Deceased Estate Compliance […]

[…] into, instructing or communicating with the logical, arithmetical or memory function resources of a computer system or computer network.   ACM Automated Cargo Management   Ad Valorem duties and taxes Duties and taxes which are calculated on the basis of value.   Ad Valorem Products These products are generally those which are seen as […]

[…] are in free circulation in a Customs territory may be temporary exported for manufacturing, processing or repair and then reimported with total or partial exemption from import duties and taxes. This facility is provided for in the Customs and Excise Act in the form of rebate provisions which can be found in Schedule 4. […]

[…] will be collected and may be disclosed publicly, either in full or in summary, as legal obligation dictates or is necessary for SARS to properly perform its duties. The draft documents are categorised according to their due date for comment. Comments may be emailed to the address indicated in the last column.   Sorry, you’ve missed the […]

[…] tax compliant small to medium sized businesses. The proposed measures will come into operation on 1 August 2021 and end on 31 October 2021. Deferral of excise duties on alcoholic beverages with immediate effect. For more information, see the Draft Explanatory Notes on Emergency Tax Measures in response to the continuing Covid-19 pandemic and recent […]

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 […]

[…] 2008 ​GG 31123 R.630 ​Anti-dumping items published in Notice R.1040 of 2 August 2002 withdrawn Notice R.630 ​1 January 2002 ​4 June 2008 ​GG 31123 R.631 ​Withdrawal of anti-dumping duties Notice R.631 ​27 November 2003 ​20 June 2008 ​GG 31176 R.680 ​Schedule No. 2 amended with effect from 7 February 1997 up to and including 18 […]

What’s new 17 April 2020 – Requests for duty deferment payment relief What is it? Customs duties and VAT are payable in accordance with  Section 39(1)(b) at the time of importation. Existing registered or licensed Customs clients may apply to defer the payment of Customs duty and VAT for a period of up to […]

[…] be processed for the removal thereof from such customs storage warehouse. In same instance the licensee / owner of the goods will be required to bring the duties and VAT to account if applicable at time of clearance.  The goods may not be removed from  or placed in such facility until a valid customs […]

[…] from the VRA, the requirements under the Customs and Excise Act relating to the exportation of goods, must be met. Refer to the Customs and Excise Exporters Page on the SARS website for more detail on who is regarded as the exporter in different circumstances, and the procedure to register as an exporter. Any […]