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[…] 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 […]
[…] 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 […]
[…] 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 […]
[…] 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 […]
[…] 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 […]
[…] 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 […]
[…] 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 […]
[…] 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. […]
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) […]
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