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SARS-AR-20 – Annual Report 2014-2015

[…] 544 -15 115 1 544 VAT refunds -175 398 -161 400 -162 138 13 260 -738 Fuel levy 47 517 48 200 48 467 950 267 Customs duties 50 300 39 900 40 679 -9 622 779 Specific excise duties 31 080 32 000 32 334 1 254 334 Taxes on property 11 477 […]

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SE-OIL-02 – Oil Industry – External Policy

[…] 2.5 Keeping of records 4 2.6 Penalties 4 2.7 Promotion of Administrative Justice Act 4 2.8 Appeals against decisions 5 2.9 Product classification 5 2.10 Rate of duties and levies measurement 6 2.10.1 Measure of dutiable quantity 6 2.10.2 Rate of dut y / levies 6 2.10.3 Duty / levies payable 6 2.11 Origin […]

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GEN-GEN-51-G01 – SARS Online Query System – External Guide

Effective Date: 06 October 2023 GEN -GEN -51-G01 – SARS Online Query System – External Guide Revision: 9 Page 1 of 62 SARS ONLINE QUERY SYSTEM TAXPAYER SERVICE SARS External Guide Effective Date: 06 October 2023 GEN -GEN -51-G01 – SARS Online Query System – External Guide Revision: 9 Page 2 of 62 TABLE […]

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SC-CR-A-05 – Method 1 Valuation of Imports – External Directive

[…] it will be necessary to delay the final determination for a reasonable time. Goods may be released provided a provisional payment is lodged to cover possible outstanding duties and VAT. 2.6 Relationship a) The WTO Valuation Agreement and the Act provides for the acceptance of the transaction value as the Customs value if the […]

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SARS-AR-15 – Annual Report 2010-2011

[…] that SARS continues to do. I would also like to thank the 15 000 SARS em ployees for the dedication with which they continue to perform their duties. Pravin Gordhan Minister of Finance 8 ANNUAL REPORT 2010/11 REVIEW BY THE COMMISSIONER The 2010/11 financial year was another milestone year for the South Af rican […]

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SARS-AR-17 – Annual Report 2012-2013

[…] Business Services, recorded higher than average growth. Robust investment by public corporations provided support to import growth, which served to expand import VAT and revenues from import duties. As a result of these factors, and in spite of the otherwise unfavourable climate, SARS was able to collect R813.8 billion for the 2012/13 fiscal year, […]

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SE-CON-02 – Clearance of movements – External Policy

[…] removal and receipt will be witnessed by an independent surveyor, upon which, a P .2.01 will be duly prepared and submitted to SARS for approval. ii) The duties and levies must be paid on the EXD 01 for the respective products and within the prescribed period based on the volumes declared on the P […]

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