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Tax Stats 2017 Publication

[…] ………………………….. ……………………….. 31 Chapter 3 Company Income Tax ………………………….. ………………………….. ……………………. 129 Chapter 4 Value-A dded Tax ………………………………………………………. ………………………….. 1 87 Chapter 5 Import VAT and Customs Duties ………………………….. ………………………….. ……… 219 Chapter 6 Other Taxes and Collections ………………………….. ………………………….. …………… 235 Glossary ………………………….. ………………………………………………………. ………….. 246 Index ………………………….. ………………………………………………………. ………………. 25 6 C […]

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LAPD-TAdm-G05 – Dispute Resolution Guide

[…] – Other relevant provisions of the TA Act & r elated Acts 123 TA ACT 123 1. Definitions. 123 5. Practice generally prevailing. 123 6. Powers and duties. 123 9. Decision or notice by SARS. 123 SARS DR Guide Issue 2 Page 7 of 147 12. Right of appearance in proceedings. 123 42. Keeping […]

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SARS-AR-28 – Annual Report 2022-2023

[…] exports and narrowing the trade balance surplus relative to the comparable period in the previous year. In 2022, there has been an increasing upward trajectory for Customs Duties and VAT on imports, given the macro-economic driver of customs taxes being the nominal value of merchandise imports into South Africa. The ongoing war in Ukraine […]

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SARS-Stats-2010-02 – Tax Statistic Full Document for the year 2010

[…] 13 Chapter 3 Company in come tax (CIT) ………………………………………………………….. ……………. 21 Chapter 4 Value-a dded tax (VAT) ……………………………………………………………… ……………… 27 Chapter 5 VAT on imports and customs duties …………………………………………………………… 3 1 Annexure A Tables ……………………………………………………………… ………………………………. ……. 33 Annexure B Glossary ……………………………………………………… …………………………………….. … 135 C Chapter 4: Value-added tax ii | 2010 Tax […]

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TStats 2013 WEB

[…]   Chapter  3   Company  Income Tax  ……………………………………………………………… ……………….  90     Chapter  4   Value‐Added  Tax   ……………………………………………………………… ……………………  140    Chapter  5   Import VAT  and  Customs   duties  ……………………………………………………………… .  166         Glossary ……………………………………………………………… ………………………………..  177       Index ……………………………………………………………… …………………………………….  185     C 123456789012345678901234567890123456789012345678901234567890123456789012 3456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789 012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901 2345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678 90123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789 0123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456 78901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567 8901234567890123456789012345678901234567890123456789012345678901234567890 12345678901234567890123456789012345678901234567890123 45678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890 […]

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LAPD-LSec-CE-RA-2004-04 – Notice R226 GG 26061 20 February 2004

[…] in the Republic, and any agent of such a person; “consolidated cargo” means cargo from several consignors which is consolidated as contemplated in the definition of “grou page operator”; “container” means transport equipment as defined in section 1(2); “container terminal operator” means the person who is in control of and who operates a container […]

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SARS-AR-03 – Annual Report 2000-2001

[…] control of in-transit cargo. A Warehouse Inventory Management System is being developed which will result in a perpetual inventory system that will provide information on goods and duties within bonded warehouses.This will effectively reduce the time staff need to spend on inspections, allowing SARS to focus on enforcement. SARS will introduce an Accredited Client […]

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