Mineral and Petroleum Resource Royalty
09/04/2024
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
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Advancement in requesting the SARS certificate for Third Party Data submission
09/04/2024
19 March 2024 – As part of the third-party data submission process, third-party entities are issued annually upon request, a SARS security certificate which forms
Guide to Manage eAccounts on eFiling
07/12/2023
Download PDF Guide Summary eFiling users have access to a wide range of account maintenance functionalities including the ability to request statements of accounts. Excise
What’s new in Customs & Excise?
30/10/2023
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
Guide to SATMS Through Mobi-App or QR Code Scan
01/07/2024
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
Schedules to the Customs and Excise Act, 1964
16/08/2024
This page contains Schedules Nos. 1 to 6, 8 and 10 to the Customs and Excise Act, 1964. The electronic versions of these Schedules
Legislative Framework
28/07/2021
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
Guide to Administration of Exchange of Information Mandatory Disclosure Rules (MDR)
17/05/2024
Download PDF Guide Summary In adopting the International Tax Transparency Standards, a function on SARS eFiling is implemented to enable Mandatory Disclosure Rules (MDR) reporting
Tax Statistics
03/01/2024
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
Government Connect Issue 14 (October 2023)
18/10/2023
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
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