Guide to SATMS Through Mobi-App or QR Code Scan
01/07/2024
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
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Schedules to the Customs and Excise Act, 1964
04/10/2024
This page contains Schedules Nos. 1 to 6, 8 and 10 to the Customs and Excise Act, 1964. The electronic versions of these Schedules
Legislative Framework
28/07/2021
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
Guide to Administration of Exchange of Information Mandatory Disclosure Rules (MDR)
17/05/2024
Download PDF Guide Summary In adopting the International Tax Transparency Standards, a function on SARS eFiling is implemented to enable Mandatory Disclosure Rules (MDR) reporting
Tax Statistics
03/01/2024
The National Treasury and SARS jointly publish tax statistics annually. These aggregated statistics are compiled from SARS’s registers of taxpayers and from tax returns. These
Third Party Data Submissions
03/09/2021
1 September 2021 – Third Party Data Bi-Annual Submissions 2021: 1 September 2021 – 31 October 2021: Now Open! The SARS Third Party Data Bi-Annual
Third Party Data – Changes in SARS medical aid data reporting
07/06/2024
7 June 2024 – SARS has recognised the challenges faced by taxpayers in submitting medical aid data accurately and on time. To simplify this process
Government Connect Issue 14 (October 2023)
30/09/2024
Charging of contingency fees Tax practitioners’ fees for work they undertake on behalf of a client must be proportional to the nature and complexity of
Mineral and Petroleum Resource Royalty
11/10/2024
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
Rule Amendments 2021
25/03/2023
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
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