Search Results for: duties/page/2/%7B%7B%20data.originalImageURL%20%7D%7D – Page 10

Showing results for duties page 20date ditiišetš ditaodia ditiisets page 20date

Tax Court: 2025–2023

[…] of Tax Court: Whether the appellant was in law entitled to claim the deduction of losses, which losses take the form of time-expired claims for refunds of duties and levies paid by the appellant in its 2013 year of assessment, under the rubric of the Customs and Excise Act 91 of 1964. 2023 Date […]

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Rule Amendments 2012

[…] Form DA 185 ​14 September 2012 ​10 August 2012 ​GG 35573 R.620 ​Amendment of rules relating to the form DA 90 – Application for refunds on excise duties and fuel levy paid on fuel used by diplomatic and other foreign representatives in their vehicles in accordance with the requirements of specific tariff items in […]

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Legal-DRJ-CC-2023-03 – Nu Africa Duty Free Shops (Pty) Ltd v Minister of Finance and Others (CCT 29-22 CCT 57-22 CCT 58-22) [2023] ZACC 31 (3 October 2023)

[…] whether the fiscus sustained any loss as a result. According to the Minister and the Commissioner , the fiscus was losing substantial revenue in respect of the duties on those products. The Commissioner calculated the losses to the fiscus owing to the illegal trading by diplomats of duty -free products to be around R100 […]

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SE-ADV-02 – Ad Valorem Excise Duty – External Policy

[…] in document SE -BON -0 2; vi) Accounting for d uty / levy as this is dealt with in document SE- GEN-0 2; vii) Introduction to Excise Duties, Levies and Air Passenger Tax as this is dealt with in document SE- GEN -0 4-G01; viii) Licensing as these are dealt with in document SE […]

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Excise Duties Webinar – 10 March 2022

Excise Duties 1 Contents Introduction Licen sing & Registration Ad Valorem Products Alcohol Products Petroleum Products Tobacco Products Budget Highlights Compliance Contact details 2 Introduction Introduction 3 ➢ SARS fiscal ma ndate is to collec t a ll ta xe s, i ncludi ng app licable e xcise d uties from the correc t […]

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SE-GEN-02 – Accounting for Duty – External Policy

[…] July 2019 Acc ounting for Duty – External Policy SE -GEN -02 Revision: 1 Page 8 of 13 e) Rebate Item 460.24 – (Rebate of specific Customs duties on Excisable goods entered into South Africa): i) Rebate code 01.00 caters f or goods, specified in Part 2A of Schedule 1, imported into South Africa […]

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LAPD-IntR-IN-2018-01-Arc-01 – IN22 Issue 3 – Transfer Duty Exemption – Public Benefit Organisations and Statutory Bodies

[…] TRANSFER DUTY ACT NO. 40 OF 1949 SECTION : SECTIONS 9(1)( c) AND 9(1A) SUBJECT : TRANSFER DUTY EXEMPTION : PUBLIC BENEFIT ORGANISATIONS AND STATUTORY BODIES CONTENTS PAGE Preamble ……………………………………………………………………………………………………………… 2 1. Purpose ……………………………………………………………………………………………………… 2 2. Background ………………………………………………………………………………………………… 2 3. The law ………………………………………………………………………………………………………. 3 4. Application of the law …………………………………………………………………………………… . 3 4.1 Exemption […]

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