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The Customs and Excise Act, 1964 (Act No. 91 of 1964) was assented to on 27 July 1964 and came into effect on 1 January

Download PDF Guide Summary Section 15 requires that each person entering or leaving South Africa must make a complete a declaration of the goods which

Introduction Mineral Petroleum and Resources Royalty (MPRR) is triggered on the transfer of minerals extracted from within the Republic. As is the case for all other

The amendments to the Customs and Excise Rules are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The

What’s New? 14 November 2024 – Webinar on Compliance Requirements for Trusts SARS held a webinar on Trusts and Tax Compliance to help Trust taxpayers

Download PDF Guide Summary The purpose of this webpage is to provide guidelines in respect of the South African Revenue Service (SARS) Voluntary Disclosure Programme