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How does Auto-Assessment work

Filing Season for Individuals Income tax return filing dates  The dates for the 2024 Filing Season are: Individual taxpayers (non-provisional): 15 July 2024 to 21 October 2024 Auto-assessment notices: 1 – 14 July 2024 Provisional taxpayers: 15 July 2024 to 20 January 2025 Trusts: 16 September 2024 to 20 January 2025 Auto-Assessment – we have […]

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Tax Practitioner Connect Issue 47 (October 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 the task. In consultation with Recognised Controlling Bodies (RCBs), SARS has updated the criteria for the recognition of controlling bodies and the registration of tax practitioners. These criteria include rules […]

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How to clear cache and cookies

If you experience issues accessing details on eFiling, you may need to clear your cache. For each browser, there are different steps. Scroll down to your applicable browser. Top Tip: For each browser setting, always make sure to switch off your ‘pop-up blocker’ in other words ‘pop-up blocker’ must NOT be ticked / unticked). The eFiling […]

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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 […]

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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 – […]

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Government Connect Issue 6 (September 2022)

PAYE deductions for audit committee members SARS receives many enquiries from national, provincial and local government institutions regarding whether payments to certain members of the institutions’ audit committees (members) should be subject to the deduction of withholding of Employees’ Tax (PAYE). “Members” in this context refers to members appointed to an audit committee from outside […]

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Tobacco Products

WHAT’S NEW? 24 August 2023 – FAQs for Vaping productsFrequently Asked Questions were published for Vaping products to clarify licensing and registration requirements, which manufactures are impacted and more. Scroll down to see the FAQs. WHAT IS IT? Tobacco Products including Cigarettes, Cigars, Cigarette Tobacco, Pipe Tobacco and Vaping Products are subject to the payment […]

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Tariff

What’s New 27 October 2022 – Webinar on Tariff Determination SARS hosted a comprehensive Tariff Determination webinar.  If you missed the webinar, see the recording on YouTube:  https://youtu.be/TtXDAI9WMes or view the presentation.   What is it? Top Tip: Click here to access the Tariff Book which consist of the Schedules to the Customs & Excise Act, 1964.   […]

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Legislative Framework

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 1965. For the first time in South Africa, both customs and excise matters were provided for in one Act. The purpose of the Act is to provide for the levying of […]

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Workshops

Rules to the Customs control and duty acts, 2014 Workshop held on the Draft Deferment Rules to the Customs Duty Act, 2014​ SARS held a workshop on 11 October 2017 to discuss the comments received on the Draft Deferment Rules.   SARS presentation: Comments received on the Draft Deferment Rules Workshop held on the Draft Rules in terms of […]

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