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Tariff Amendments 2012

The Tariff Amendments are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the navigation pane above. The implementation date has been indicated in bold where it differs from […]

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I want to get a tax directive

[…] than one source of income, legislation makes provision for SARS to determine a more accurate monthly PAYE deduction tax rate. We do this by using the latest data available to SARS and issuing that PAYE tax rate to your pension administrator.  We refer to this as a fixed PAYE deduction rate.  Your pension administrator […]

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Export Duty on Scrap Metals

What’s New? 4 August 2021 – Frequently Asked Questions See our Export Duty on Scrap Metal FAQs 30 July 2021 – For an overview of the key legislative requirements that are applicable to export duty on scrap metal view the Export Duty on Scrap Metal guide. 28 July 2020 – Update on Export Duty on […]

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VAT Connect Issue 5 (September 2015)

[…] those goods have been released by Customs and provided the relevant documentary proof is held. Refer to the article “Input tax on imported goods” for more details. Duties and responsibilities of agents – Section 54 was amended with effect from 1 April 2015 to provide that an agent must issue a tax invoice within […]

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Relevant Material or Supporting Documents

No need to go to a branch to submit supporting documents if you are not an eFiler. Taxpayers can now submit supporting documents via an online form on this website. See our list of supporting documents when you need to register as a taxpayer or change your registered details. Top Tip: Remember if you are […]

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Client Information System

[…] SDL UIF – External Form VAT101 – Value Added Tax Registration Application – External form Need help? Visit the How to register for VAT on eFiling web page. Visit the How to register for PAYE on eFiling web page. Note: For CIPC registered companies you are not required to perform a separate SARS Tax […]

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Tax Practitioners’ Connect Issue 24 (August)

[…] donations, the employee does not need to be in possession of a section 18A receipt, as the IRP5 certificate will be accepted as proof. A third party data verification has been established to ensure ease of compliance for taxpayers claiming their contributions and to validate the claims made. In the instance of payroll giving, […]

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VAT Connect Issue 4 (August 2014)

[…] immediately after importation, VAT is only payable on the scrap value and not the original importation value. This change aligns the VAT Act with similar relief from duties provided in the Customs and Excise Act, 1964.  Exemption for homeowners’ associations – The supply of services by, for example, a sectional title body corporate to […]

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High Court: 2022-2020

[…] cleared in 139 import transactions. SAB later discovered that the goods were fraudulently cleared by Ocean Light as traditional African beer – a product attracting less import duties and as a result of which, import duties and VAT amounting to R139m was not paid over to SARS. SARS had, through third party appointments and […]

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Tariff Amendments 2008

[…] 2008 ​GG 31123 R.630 ​Anti-dumping items published in Notice R.1040 of 2 August 2002 withdrawn Notice R.630 ​1 January 2002 ​4 June 2008 ​GG 31123 R.631 ​Withdrawal of anti-dumping duties Notice R.631 ​27 November 2003 ​20 June 2008 ​GG 31176 R.680 ​Schedule No. 2 amended with effect from 7 February 1997 up to and including 18 […]

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