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Tax Court: 2019-2017

The judgments delivered in the Tax Court on this page are arranged per year and then per date of delivery. Tax Court judgments delivered in another year, can be accessed through the navigation pane above.   2019​ ​ ​ ​ ​​Date of Delivery ​Case Number ​Applicable Legislation ​Keywords ​​19 December 2019 ​IT 24819 ​Income Tax Act, 1962Tax Administration […]

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Tax Practitioner Connect Issue 27 (25 November 2021)

SARS extends filing season deadline SARS would like to thank taxpayers who have filed their returns for responding to our strategic intent of promoting a culture of voluntary compliance. However, to afford other taxpayers the opportunity to comply, SARS has extended the filing season deadline for non-provisional individual taxpayers from 23 November 2021 to 2 […]

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Tax Practitioner Connect Issue 33 (June 2022)

SARS Tax Practitioner Readiness Programme The SARS Tax Practitioner Readiness Programme is an educational product that provides important information on the obligations and responsibilities of tax practitioners, and SARS processes that tax practitioners need to follow to provide high quality, professional and ethical services to clients. Per the amended recognition criteria for Recognised Controlling Bodies […]

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Registration, Licensing and Accreditation

For an archive on RLA updates, click here. What’s New ? Frequently Asked Questions (FAQs) and useful information: For queries on Advance Import Payment (AIP) and Advance Payment Notifications (APN), how to merge your eFiling profile to access the APN etc. see the Advance Import Payments webpage or email the Balance of Audit Payments team […]

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Client Segments

Our website is divided into four major areas. Individuals Where you can learn about taxes; find out about the taxes for individual taxpayers; how tax affects people throughout their life; tax for travellers and finally a section on Personal Income Tax. Business and Employers Here we have sections on Tax and the Employer; Tax and […]

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Legal-LPrim-CE-Sch1Gen – General Notes to Schedules to Customs and Excise Act

[…] Agreement on Agriculture, to the products eligible for preferential treatment underthese Tariff Rate Quota’s. A remark to this effect shall be entered in block 7 of the certificate of origin. The Signatory Parties concerned shall, upon request, provide in atransparent and expedite manner the necessary information to allow SACU to monitor compliance with this provision. Subheading […]

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