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Filing Season 2020

Our country is enduring the most difficult period in its history. As President Cyril Ramaphosa aptly reminded us on Wednesday 17 June: “For 100 days we have been living in the shadow of one of the greatest threats to global health in over 100 years.”

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Changes to Customs import system

The South African Revenue Service (SARS) remains committed to providing clarity and certainty in the implementation of its mandate of promoting legitimate trade for the economic development of the country in an era of rapidly expanding e-Commerce. This will be achieved by making it simple and easy to facilitate an increased movement of goods.

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SARS takes a further step towards improving the integrity of trade and traveller facilitation as part of implementing Smart Borders

Travelers are required by law to make certain declarations of goods and cash on entering or leaving South Africa. The declaration process is in line with practices around the world and in compliance with the provision of the Customs and Excise Act No. 91 of 1964 which makes it mandatory for any person entering and leaving the Republic to declare any goods in their possession. Full details of prohibited and restricted goods are available on the SARS website (www.sars.gov.za), and travelers are advised that it is their responsibility to comply.

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Release of the 15th Annual Edition of Tax Statistics

National Treasury and the South African Revenue Service have published the 15th annual edition of the Tax Statistics. The 2022 edition provides an overview of tax revenue collections and tax return information for the 2018 to 2022 tax years, as well as the 2017/18 to 2021/22 fiscal years.

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Tax Court: 2019-2017

The judgments delivered in the Tax Court on this page are arranged per year and then per date of delivery. Tax Court judgments delivered in another

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