Search Results for: duties – Page 5

Customs Storage Warehouse

[…] be processed for the removal thereof from such customs storage warehouse. In same instance the licensee / owner of the goods will be required to bring the duties and VAT to account if applicable at time of clearance.  The goods may not be removed from  or placed in such facility until a valid customs […]

Read More »

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[…] 2008 ​GG 31123 R.630 ​Anti-dumping items published in Notice R.1040 of 2 August 2002 withdrawn Notice R.630 ​1 January 2002 ​4 June 2008 ​GG 31123 R.631 ​Withdrawal of anti-dumping duties Notice R.631 ​27 November 2003 ​20 June 2008 ​GG 31176 R.680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 […]

Read More »

Transfer Duty Exemption Rates

Transfer Duty exemption requirements For reference, the Transfer Duty exemption requirements are contained in section 9(20) of the Transfer Duty Act:  No duty shall be payable in respect of any acquisition of any interest in a residence as contemplated in paragraph 51 or 51A of the Eighth Schedule to the Income Tax Act, 1962 (Act […]

Read More »

Rule Amendments 2021

[…] – Environmental Levy Account for Carbon Tax (Front page) Completion Notes to the DA 180 9 April 2021 1 April 2021 GG 44383 R.305 Promulgation of rules to section 58A of the Customs and Excise Act, 1964, to implement anti-forestalling measures in respect of anticipated increases in excise duties (DAR 208) Notice R.305 1 April 2021

Read More »

Tariff Amendments 2011

[…] Taxation Proposals Taxation Proposals as tabled at 15:06 Errata Document (National Treasury)   Note: See pages 2-4 of the Errata document containing Table C.6 – Specific Excise Duties, 2010/11 – 2011/12 – with the amendments applicable only on hard copies of the 2011 Budget Review ​23 February 2011 Time of Tabling = 15:06 ​28 February 2011 ​GG 34059 R.175 […]

Read More »

Excise Duty/Levy payment and submission dates

Excise payment and submission dates for 2023/2024 Excise payment and submission dates for 2024/2025 AD VALOREM SUBMISSION AND PAYMENT DATES 2024 Duty/ Levy Item Quarter Applicable Submission Date Payment Date Ad Valorem Excise Duty ·         1 January 2024 – 31 March 2024 ·         1 April 2024 – 30 June 2024 ·         1 July 2024 – […]

Read More »

Tariff Amendments 2006

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 the […]

Read More »

Filing, Declaration and Payment

All Exempt institutions MUST annually submit an IT12EI – Return of Income Tax Exempt Organisations – External Form income tax return. The income tax return enables the Commissioner to assess whether the approved exempt entity is operating within the prescribed limits of the relevant approval granted. Should a liability arise after submission of the income tax return, payment must […]

Read More »

Schedules to the Customs and Excise Act, 1964

[…] and 10 to the Customs and Excise Act, 1964.   The electronic versions of these Schedules were developed to provide stakeholders with easy access to the relevant duties and levies applicable to all goods imported into, manufactured locally in, or exported from, the Republic. Note: For implementation of HS 2022 as published on 22 […]

Read More »

Tobacco Products

[…] to SARS via eFiling.   Click here to see the Current Rates. Frequently Asked Questions FAQ: Which manufacturers and importers are impacted by this tax? The vaping duties are applicable to all local manufacturers as… Read More FAQ: Is licencing only for manufacturers of vaping e-liquid and not for raw nicotine resellers? What would […]

Read More »
Share this page on:
Facebook
Twitter
LinkedIn
Email
Print