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SARS-AR-21 – Annual Report 2015-2016

[…] c/litre) • Taking further steps to combat base erosion and profit shifting • Providing for a more generous turnover tax regime for small businesses • Increasing excise duties on alcohol and tobacco products • Reviewing the diesel refund scheme • Strengthening the energy-efficiency savings incentive • Raising the electricity levy • Changing transfer duty […]

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LAPD-LSec-CE-RA-2004-04 – Notice R226 GG 26061 20 February 2004

[…] in the Republic, and any agent of such a person; “consolidated cargo” means cargo from several consignors which is consolidated as contemplated in the definition of “grou page operator”; “container” means transport equipment as defined in section 1(2); “container terminal operator” means the person who is in control of and who operates a container […]

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SARS-AR-13 – Annual Report 2008-2009

[…] of legislation which SARS administers. Legislation that SARS administers according to the SARS Act (Schedule 1 to the Act) includes: • Union and Souther n Rhodesia Death Duties Act (1933) • Marketable Securities T ax Act (1948) • Transfer Duty Act (1949) • Estate Duty Act (1955) • Income T ax Act (1962) • […]

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SARS-AR-23 – Annual Report 2017-2018

[…] claims to the value of R2.7 billion were prevented. SARS needs to replicate the compliance of non-provisional taxpayers to other tax types. This includes compliance of excise duties in respect of various products, as well as the broader illicit economy. The struggle to clean up our register continues, and this clouds our ability to […]

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SARS-AR-24 – Annual Report 2018-2019

[…] obligation to comply with South African Tax and Customs Laws, and to provide quality and responsive service to the public. To administer our Tax, Customs and Excise duties in a manner that encourages fiscal citizenship and increased revenue for the State. Our People SARS recognises that its people are an indispensable driver of performance […]

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CA-01-M01 – eAccount on eFiling – External Manual

[…] the account. b) You will be able to identify possible overdue declarations and payments requiring allocation at a glance. c) In addition, the approved credit limit for duties/levies or VAT as well as the available credit limit for each will be displayed in order to help with decision -making around the utilisation of the […]

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