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Registration, Licensing and Accreditation

[…] a Publication – eFiling guides Letter to Trade on RLA Onboarding – 26 August 2022 See the complete list of FAQs at the bottom of this web page, scroll down. 29 June 2023 – Facilities Code List updated:   The SC-CF-19-A02 – Facilities Code list – External Annexure was updated. The facility codes used […]

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Legal-LSec-CE-RA – Customs and Excise Rules 1995 as amended

[…] a reference to “export bill of entry. (Paragraph (d) added by Notice R. 3620 published in Government Gazette 48862 dated 30 June 2023) CHAPTER II ADMINISTRATION, GENERAL DUTIES AND POWERS OF COMMISSIONER AND OFFICERS, AND APPLICATION OF ACT No rule promulgated CHAPTER III IMPORTATION, EXPORTATION AND TRANSIT AND COASTWISE CARRIAGE OF GOODS RULE FOR […]

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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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LAPD-LPrep-Draft-2015-68 – Draft customs Control Act Rules track changes

[…] to Chapter 1. “service type”, in relation to a container, means the type of container, distinguishing between – (a) an empty container; (b) a full FCL (grou page) container; (c) an LCL container; and 24 (d) a full FCL container; “special economic zone” means a special economic zone within the meaning of the Special […]

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Guide to the SARS Online Query System (SOQS)

Download PDF Guide Summary This webpage will assist taxpayers to understand how to raise queries with SARS on the SARS Online Query System (SOQS) so that they do not have to go to a branch. To initiate a query, taxpayers simply need to complete the online form by selecting a Query Type; complete a set […]

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Guide to Services offered via the SARS MobiApp 

[…] Revenue Services (SARS) assists residence in this by providing services that are readily accessible to all South African residence in their quest to fulfil their tax compliance duties. Interacting with SARS digitally via the SARS MobiApp offers residents a safe and an easy way to resolve most tax queries. These are some of the […]

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