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TStats 2013 WEB

[…]   Chapter  3   Company  Income Tax  ……………………………………………………………… ……………….  90     Chapter  4   Value‐Added  Tax   ……………………………………………………………… ……………………  140    Chapter  5   Import VAT  and  Customs   duties  ……………………………………………………………… .  166         Glossary ……………………………………………………………… ………………………………..  177       Index ……………………………………………………………… …………………………………….  185     C 123456789012345678901234567890123456789012345678901234567890123456789012 3456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789 012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901 2345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678 90123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789 0123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456 78901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567 8901234567890123456789012345678901234567890123456789012345678901234567890 12345678901234567890123456789012345678901234567890123 45678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890 […]

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SARS-AR-03 – Annual Report 2000-2001

[…] control of in-transit cargo. A Warehouse Inventory Management System is being developed which will result in a perpetual inventory system that will provide information on goods and duties within bonded warehouses.This will effectively reduce the time staff need to spend on inspections, allowing SARS to focus on enforcement. SARS will introduce an Accredited Client […]

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External BRS on the OECD CbC Reporting V 2.7.6

External BRS on the OECD CbC Reporting V 2.7.6 Final.docx Page 1 of 68 External Business Requirements Specification: Country – by – Country and Financial Data Reporting Distribution to Taxpayers © South African Revenue Service 20 20 Core Business Area Automatic Exchange of Information and Exchange of Information on Request Operational Area Taxpayer Strategy […]

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SARS-AR-10 – Annual Report 2006-2007

[…] • Customs duty: Strong consumer spending and a more stable rand were linked to a growth in demand for imported products, which saw R23,7 billion in customs duties collected during the year – R497 million more than the original estimate. The combination of sustained economic growth, enhanced service and efficiency within SARS, and a […]

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SARS-AR-11 – Annual Report 2007-2008 Part 1

[…] Committee (Exco) and various other governance committees. The Exco is chaired by the Commissioner and is accountable for the performance and affairs of SARS. Among the Exco’s duties is proper governance of SARS, providing strategic advice to the Commissioner and maintaining open commun ications with SARS management. Governance Governance Parliamentary committee members at the […]

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LAPD-TAdm-G08 – Electronic Communications Guide

[…] eFiling. The table below shows the applicable transactions. Software Product Transaction Applicable Rules EDI Customs Declarations Customs and Excise Rules eFiling  Returns for –  excise duties;  Road Accident Fund levies;  air passenger tax;  diamond export levies; and  environmental levies  Payments in respect of the above duties, levies, […]

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LAPD-VAT-G02 – VAT 404 Guide for Vendors

[…] ormation to this ef f ect must appear on any tax invoice issued in respect of a supply f alling within the ambit of the Regulations. The duties and responsibilities of the af f ected suppliers and recipients are prescribed in the Regulations and f urther explained in the associated Explanatory Memorandum. More inf […]

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