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Download PDF Guide Summary Section 15 requires that each person entering or leaving South Africa must make a complete a declaration of the goods which

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

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

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

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

Introduction Mineral Petroleum and Resources Royalty (MPRR) is triggered on the transfer of minerals extracted from within the Republic. As is the case for all other

What’s New? 14 November 2024 – Webinar on Compliance Requirements for Trusts SARS held a webinar on Trusts and Tax Compliance to help Trust taxpayers