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SC-CR-A-05 – Method 1 Valuation of Imports – External Directive

[…] it will be necessary to delay the final determination for a reasonable time. Goods may be released provided a provisional payment is lodged to cover possible outstanding duties and VAT. 2.6 Relationship a) The WTO Valuation Agreement and the Act provides for the acceptance of the transaction value as the Customs value if the […]

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SARS-AR-13 – Annual Report 2008-2009

[…] of legislation which SARS administers. Legislation that SARS administers according to the SARS Act (Schedule 1 to the Act) includes: • Union and Souther n Rhodesia Death Duties Act (1933) • Marketable Securities T ax Act (1948) • Transfer Duty Act (1949) • Estate Duty Act (1955) • Income T ax Act (1962) • […]

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LAPD-DRJ-TC-2018-04 – TCIT 13251 and VAT 1077 JHB 16 May 2018

[…] a proposition. Each witness performed with distinction and energy and showed great experience and knowledge. The detail of their reports and their evidence fill countless thousands of pages and cannot be replic ated in this judgment. The assistance of each of the witnesses – Messrs Stride, Sabbagh and Strydom – is much appreciated and […]

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SARS-AR-15 – Annual Report 2010-2011

[…] that SARS continues to do. I would also like to thank the 15 000 SARS em ployees for the dedication with which they continue to perform their duties. Pravin Gordhan Minister of Finance 8 ANNUAL REPORT 2010/11 REVIEW BY THE COMMISSIONER The 2010/11 financial year was another milestone year for the South Af rican […]

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SARS-AR-24 – Annual Report 2018-2019

[…] obligation to comply with South African Tax and Customs Laws, and to provide quality and responsive service to the public. To administer our Tax, Customs and Excise duties in a manner that encourages fiscal citizenship and increased revenue for the State. Our People SARS recognises that its people are an indispensable driver of performance […]

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AEO Self Evaluation and Systems Questionnaire – 13 October 2023

[…] procedures for monitoring the loading of cargo for export. viii. Provide the procedures for persons delivering or receiving cargo required to produce identification prior to discharging their duties. ix. Provide the procedures for critical process handover points (e.g., document preparation processes, issue of seals, breaki ng of seals, a physical count of cargo, conveyance […]

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