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[…] extension of privilege the discussion paper notes t he arguments against it. These include the increased scope of documents that would be covered by privilege, the unique duties lawyers have to the la w and the courts, the role of the courts in supervising lawyers, the potential for delay and abuse, the floodgate argument […]
[…] that SARS continues to do. I would also like to thank the 15 000 SARS em ployees for the dedication with which they continue to perform their duties. Pravin Gordhan Minister of Finance 8 ANNUAL REPORT 2010/11 REVIEW BY THE COMMISSIONER The 2010/11 financial year was another milestone year for the South Af rican […]
[…] of F ifth Issue : April 201 9 Date of Six th Issue : June 2021 Date of Seventh Issue : October 2021 O VE R VIEW Page ii The South African Reven ue Service (SA RS) holds a sub stantial amoun t of inform ation that it ga the rs during the cou […]
[…] of F ifth Issue : April 201 9 Date of Six th Issue : June 2021 Date of Seventh Issue : October 2021 O VE R VIEW Page ii The South African Reven ue Service (SA RS) holds a sub stantial amoun t of inform ation that it ga the rs during the cou […]
[…] of F ifth Issue : April 201 9 Date of Six th Issue : June 2021 Date of Seventh Issue : October 2021 O VE R VIEW Page ii The South African Reven ue Service (SA RS) holds a sub stantial amoun t of inform ation that it ga the rs during the cou […]
[…] Effective 31 May 2018 1 TABLE OF CONTENTS 1 TABLE OF CONTENTS 2 2 SCOPE 3 2.1 Excise Duty and Levy returns (EXD01) 4 3 Specific Excise duties (SCH1P2A) 8 3.1 Traditional African beer (TAB) and powder 8 3.2 Beer made from malt (MLT) 9 3.3 Wine (Fortified, Unfortified, Sparkling, Vermouth & Other Fermented […]
[…] obligation to comply with South African Tax and Customs Laws, and to provide quality and responsive service to the public. To administer our Tax, Customs and Excise duties in a manner that encourages fiscal citizenship and increased revenue for the State. Our People SARS recognises that its people are an indispensable driver of performance […]
[…] receipts for donations , which potentially entitles the donor to an income tax deduction for bona fide donations made. The guide deals with the following taxes and duties that may affect organisations approved as public benefit organisations: • Capital gains tax • Dividends tax • Donations tax • Employees’ tax • Estate duty • […]
[…] February 2009 Budget mainly due to expected lower profits impacting on CIT (-R29 billion), lower imports and domestic demand resulting in reduced VAT (-R22 billion) and Customs duties (-R6 billion). PART 1: STRATEGIC CONTEXT AR 09-10 v22.indd 11 8/24/10 10:07 AM 12 SARS Annual Report 2009 – 2010 PART 1: STRATEGIC CONTEXT To a […]
[…] procedures for monitoring the loading of cargo for export. viii. Provide the procedures for persons delivering or receiving cargo required to produce identification prior to discharging their duties. ix. Provide the procedures for critical process handover points (e.g., document preparation processes, issue of seals, breaki ng of seals, a physical count of cargo, conveyance […]
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