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The judgments delivered in any of the High Court Divisions on this page are arranged per year and then per date of delivery.   High

Summary This webpage will assist taxpayers to understand how to raise queries with SARS on the SARS Online Query System (SOQS) so that they do not have

What’s New Archive: Customs   Excise 14 October 2022- Customs: Temporary solution for over carried cargo In light of the Transnet strike and the increasing movement

This page contains Schedules Nos. 1 to 6, 8 and 10 to the Customs and Excise Act, 1964.   The electronic versions of these Schedules

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

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

1. Why modernise customs law? In an ever changing and complex international, regional and national environment, Customs plays a critical role in supporting Government’s programmes to

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