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Effective 13 December 2017 CUSTOMS EXTERNAL POLICY TRADE STATISTICS Effective 13 December 2017 Trade Statistics – External Policy SC-GP-15 Revision: 3 Page 2 of 12 TABLE OF CONTENTS 1 SUMMARY OF MAIN POINTS 3 2 POLICY 3 2.1 Fundamental principles 3 2.1.1 United Nations principles 3 2.1.2 […]
[…] ensure compliance with tax laws . eFiling enables SARS to achieve its mandate by being a service channel for the collection and administration of all national taxes, duties and levies. One of the issues that emerged from the SARS customer satisfaction research is that the public often d reads standing in long queues, filling […]
[…] general collection climate , as well as the Tax and Customs policy framework, which informs the parameters of collection e.g. tax rates for specific tax types, customs duties for specific products, rebates and relief measures. • Public con fidence and trust in Government and SARS, from both the collections and spending perspective, which influences […]
[…] work that SARS continues to do. I would also like to thank the 15 000 SARS employees for the dedication with which they continue to perform their duties. Pravin Gordhan Minister of Finance 10 ANNUAL REPORT 2011/12 REVIEW BY THE COMMISSIONER The 2011/12 financial year certainly tells a story! It is a story of […]
[…] bank account, whether local or foreign ; and ï· trading stock. In CIR v Estate C P Crewe & another in relation to the determination of estate duties, Watermeyer CJ said the following: 135 âOne would expect that when the estate of a person is described as consisting of property, what is meant by […]
[…] Trust return. Ensure that you refresh the IRP5/IT3(a) data before completing the return. VDP relief is available in respect of all taxes administered by SARS (but excluding duties and levies charged in terms of the Customs and Excise Act, 1964). This guide explains the legislative requirements applicable to the SARS Tax VDP, the application […]
[…] c/litre) • Taking further steps to combat base erosion and profit shifting • Providing for a more generous turnover tax regime for small businesses • Increasing excise duties on alcohol and tobacco products • Reviewing the diesel refund scheme • Strengthening the energy-efficiency savings incentive • Raising the electricity levy • Changing transfer duty […]
[…] it will be necessary to delay the final determination for a reasonable time. Goods may be released provided a provisional payment is lodged to cover possible outstanding duties and VAT. 2.6 Relationship a) The WTO Valuation Agreement and the Act provides for the acceptance of the transaction value as the Customs value if the […]
[…] a proposition. Each witness performed with distinction and energy and showed great experience and knowledge. The detail of their reports and their evidence fill countless thousands of pages and cannot be replic ated in this judgment. The assistance of each of the witnesses – Messrs Stride, Sabbagh and Strydom – is much appreciated and […]
[…] of legislation which SARS administers. Legislation that SARS administers according to the SARS Act (Schedule 1 to the Act) includes: • Union and Souther n Rhodesia Death Duties Act (1933) • Marketable Securities T ax Act (1948) • Transfer Duty Act (1949) • Estate Duty Act (1955) • Income T ax Act (1962) • […]
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