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Supreme Court of Appeal: 2004-2000

The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments delivered in another year, can be accessed through the navigation pane above.   2004​ ​ ​ ​Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords ​5 March 2004 ​SA Silicone Products […]

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Tax Exempt Institutions

What’s New 24 May 2024 – Tax Exempt Institutions Connect Issue 5 (May 2024) 18 April 2024 – Non-profit sector in South Africa assessed for exposure to terrorist financing risk South African government and private sector partners published a report on the terrorist financing risk assessment on the non-profit organisation (NPO) sector that will result […]

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Ad Valorem Products

WHAT IS IT? Ad Valorem Products include, amongst others, Motor Vehicles, Electronic Equipment, Cosmetics, Perfumeries and other products generally regarded as “luxury items” and are subject to the payment of Ad Valorem Excise Duty if used within the Southern African Customs Union (SACU). WHO IS IT FOR? Ad Valorem Excise Duty on Ad Valorem products […]

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Enterprise Research and Knowledge Management

What do we do? The Enterprise Research and Knowledge Management Committee (ERKM) forms an integral part of the SARS organisational design established in the Office of the Commissioner to oversee, direct and monitor the implementation of the SARS research strategy to enable achievement and support the turnaround strategy for SARS and vision 2024.  How to […]

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Customs Bills History

This part of the archive area is intended for use in circumstances where it might be necessary to establish a sequence in policy changes on legislative provisions. It should be noted that the final publication of a draft might differ from the original draft circulated in view of the comments received and/or legislative policy considerations. The area Preparation […]

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Government Connect Issue 19 (June 2024)

Filing Season 2024 Dates The dates for the 2024 Filing Season are: Individual taxpayers (non-provisional): 15 July 2024 to 21 October 2024 Auto-assessment notices: 1 – 14 July 2024 Provisional taxpayers: 15 July 2024 to 20 January 2025 Trusts: 16 September 2024 to 20 January 2025 More information will soon be shared on the Filing Season webpage. […]

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Following the introduction of the electronic submission of Transfer Duty declarations and the eAccount for Transfer Duty on eFiling, SARS has further enhanced the Transfer Duty system with respect to refunds. Conveyancers must from now request refunds via eAccount on eFiling once the transfer duty declaration have been cancelled and approved  using the eAccount management-Refund function. The […]

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How To Pay WTI on eFiling

To submit and pay WTI, follow these easy steps: Step 1: Register for WTI Make sure you have a valid Income Tax reference number. If you are not registered for Income Tax or you can’t remember your Income Tax reference number, please visit your nearest SARS branch or call the SARS Contact Centre on 0800 00 […]

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