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Tax Practitioner Connect Issue 27 (25 November 2021)

[…] of illicit trade and counterfeit procedures, on the economy and revenue. Mr Moeng said criminals use different methods to facilitate illicit financial crimes. Examples are circumventing excise duties and indirect taxes on the sale or use of specific products; or generating significant profits by selling a high volume of illicit excise goods at a […]

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Registration, Licensing and Accreditation

[…] a Publication – eFiling guides Letter to Trade on RLA Onboarding – 26 August 2022 See the complete list of FAQs at the bottom of this web page, scroll down. What is RLA? Registration, Licensing and Accreditation (RLA), which is part of the New Customs Acts Programme (NCAP), is the new electronic platform for […]

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Legal-DRJ-CC-2023-03 – Nu Africa Duty Free Shops (Pty) Ltd v Minister of Finance and Others (CCT 29-22 CCT 57-22 CCT 58-22) [2023] ZACC 31 (3 October 2023)

[…] whether the fiscus sustained any loss as a result. According to the Minister and the Commissioner , the fiscus was losing substantial revenue in respect of the duties on those products. The Commissioner calculated the losses to the fiscus owing to the illegal trading by diplomats of duty -free products to be around R100 […]

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LAPD-LPrep-Draft-2015-68 – Draft customs Control Act Rules track changes

[…] to Chapter 1. “service type”, in relation to a container, means the type of container, distinguishing between – (a) an empty container; (b) a full FCL (grou page) container; (c) an LCL container; and 24 (d) a full FCL container; “special economic zone” means a special economic zone within the meaning of the Special […]

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Guide to the SARS Online Query System (SOQS)

Download PDF Guide Summary This webpage will assist taxpayers to understand how to raise queries with SARS on the SARS Online Query System (SOQS) so that they do not have to go to a branch. To initiate a query, taxpayers simply need to complete the online form by selecting a Query Type; complete a set […]

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Guide to Register for eFiling and Manage your User Profile

Download PDF Guide Summary The purpose of this webpage is to assist clients to register for eFiling and manage their eFiling profiles. eFiling is a free electronic tool designed by SARS to offer electronic services such as filing tax returns, making payments and accessing accounts to name a few. It allows you the benefit of […]

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