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Legal-LPrim-CE-Sch10P7AnnexII – Schedule No 10 Part 7 Annex II

Page 1 of 37 HS code 2007 Description Margin of preference Explanatory notes 02023000 Boneless25 Margin of preference is applicable to Paraguay and Uruguay only, within the confines of Tariff Rate Quotas (TRQ) of 250 tons per annum to Paraguay and 250 tons per annum to Uruguay 02031910 Rib25 02032910 Rib25 02050000 Meat […]

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Carbon Tax Roadshow – August 2020

[…] and payment Carbon tax administration 27 • The completed DA180, annexures and supporting documents must be submitted via the SARS eFiling platform through the “Excise Levies & Duties” option. • You are advised to endeavour to submit your account as soon as possible from the 1 October 2020 to allow time for seeking advise […]

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LAPD-TAdm-G10 – SARS Common Reporting Standard FAQ

[…] has to administer or dispose of any trust property in the Republic. Regarding determining the identity of the beneficiaries, a trustee has many common law and statutory duties in this regard and trusts are also regulated by legislation that are intended to identify the persons controlling a trust. Under the Trust Property Control Act, […]

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LAPD-LPrep-Resp-2004-02 – Response Document Revenue Laws Amendment Bill

[…] 24M would already be of assistance in many cases. The reason for excluding transactions between connected persons is to limit potential tax avoidance opportunities. Transaction taxes Stamp Duties and Uncertificated Securities Taxes should similarly be deferred in these situations. (PWC) 20 Further consideration will be given to this aspect in future. Annexure 5: Relief […]

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LAPD-LPrim-Tariff-HS2012-2011-03 – Explanatory Memorandum HS2012

[…] maintain the current dut y structure and duty rate phase downs in terms of South Africa’s obligations with regard to trade agreements. 2. The phase- down of duties in terms of trade agreements and requests from the Commission 2.1 The phase -down of duties in terms of the free trade agreement with the EU […]

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SC-CC-03-A20 – Systems Questionnaire

[…] where applicable. a) Nature of business (include activities related to restricted goods, high ri sk, hazardous, dangerous goods) b) Goods subject to a nti-dumping, countervailing or safeguarding duties c) Accounting to SARS Customs d) Facilities and Goods security e) Breakage, spoilage, and/or returns f) Distribution to customers; e.g., drop shipments g) Expo rtation of […]

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