Showing results for duties page 20date ditiišetš ditaodia ditiisets page 20date
[…] Act under section 10(1) and the powers conferred upon the Commissioner are set out in section 11. S ection 10(2) states that the powers conferred and the duties imposed upon the Commissioner may be performed or exercised by the Commissioner, or by any SARS official 131 under the control, direction or supervision of the […]
4 October 2023 – Constitutional Court Judgments Sasol Chevron Holdings Limited v CSARS (CCT 149/22) ZACC 30 (3 October 2023) Nu Africa Duty Free Shops (Pty) Ltd v Minister of Finance and Others; CSARS v Ambassador Duty Free (Pty) Ltd and Others; Minister of Finance v Ambassador Duty Free (Pty) Ltd and Others (CCT 29/22; […]
[…] Limited Customs and Excise Act, 1964 Counterfeit goods; registered trade mark; s.113A 20 June 2007 Degussa Africa (Pty) Ltd Customs and Excise Act, 1964 Provisional payment; safeguard duties; ad valorem duties 27 September 2007 WJ Fourie Beleggings CC Income Tax Act, 1962 Section 86A(1) and s.86(2)(a) breach of contract; capital revenue settlement agreement […]
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. 2019 Date of Delivery Parties Involved Applicable Legislation Keywords 3 December 2019 CSARS v Clicks […]
[…] 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 […]
[…] 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 […]
[…] 27 June 2014 GG 37778 Notice 509 Returns to be submitted by third parties in terms of section 26 Notice 509 Note: Refer to the dedicated page for Automatic Exchange of Information 27 June 2014 27 June 2014 GG 37778 Notice 508 Duty to keep the records, books of account or documents in terms […]
The Government Notices on this page have been issued in terms of the Value-Added Tax Act, 1991, and have been arranged in the year they have been published. The navigation pane above can be used to locate Notices published in terms of any of the other tax Acts. Where the implementation date differs from […]
[…] are made available for ease of reference. These documents must be read subject to the Rule Amendment Notices published in the Government Gazette. Note: Forms published under this landing page are as per the Government Gazette in which they appear, thus providing a historic account of amendments per form. The most updated forms, which taxpayers should use unless they […]
The Binding General Rulings (BGRs) on this page are older versions of the existing ones, which had been either replaced or withdrawn. They are intended for research and reference purposes only and should not be relied on to make decisions on current legislation. Binding General Rulings that are still in operation can be found […]
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