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[…] The following client types are required to register with Customs to submit reports electronically via the Manifest Processing System (MPR): Airport authority; Carriers; Courier; Operators of: Grou page, Container Terminal, Wharf, Container and Degrouping Depot, Transit Shed; Railway authority; and Road Haulier. The following client types are required to register with Custom to submit […]

[…] file a reconciliation that contains a maximum of 50 IRP5/IT3(a) certificates (tax certificates) electronically via eFiling. By logging into SARS eFiling and clicking on the “EMP501” work page, the employer will be able to complete the Tax Certificates and the EMP501 reconciliation, and the payroll system will generate a tax certificate file, which will […]

[…] FAQs ​The Explanatory Memorandum elaborates on specific changes included in the amendment of the Schedules to the Customs and Excise Act, 1964, such as the phase-down of duties in terms of agreements, technical amendments, etc. The FAQ document contains basic questions and answers on the topic. Explanatory Memorandum on HS 2012 FAQs on HS 2012 ​Amendment of […]

[…] required to fill in the information of the new tax practitioner. Once you have filled in the required details, Click on “Submit” at the bottom of the page.   Top Tip: If the tax reference number entered is incorrect, an error will be displayed If the tax reference number exists on the SARS data […]

[…] their responsibilities to encourage and ensure tax compliance as part of their oversight role.  The training is expected to advise and alert them, as they assume their duties, of the vital need for compliance at local government where SARS has experienced challenges. The training is being undertaken nationally and is expected to further the […]

[…] Act, 1964 ​Seizure; security for costs; special circumstances ​20 July 2000 ​Jonathan Paul Stoner ​Customs and Excise Act, 1964 ​Rebate item 407.08; entitlement to full rebate of duties; ss.88(1)(c), 89 and 93 ​30 August 2000 ​Marble Vervoer CC ​Doeane- en Aksynswet, 1964 ​Artikels 75 en 96; landbou; dieselterugbetalings; woordomskrywings van ‘van landbou’ en ‘vervoer in […]

Exempt institutions are required to meet their compliance obligations for other tax products . Income tax Tax exempt institutions ( trusts, association of persons) have an obligation to register  for income tax regardless of whether they have been formally approved by the Commissioner. NPC’s are automatically registered for income tax upon registration with CIPC. Please note […]

[…] 1964 ​Costs, provisional order, distinct ground of appeal ​25 September 2007 ​Progress Office Machines CC ​Customs and Excise Act, 1964 ​Sections 55 to 57; Schedule No. 2; anti-dumping duties; sunset review; calculation of period ​26 November 2007 ​Airworld CC & JH Retief (Com) Inter CC ​Income Tax Act, 1962 ​Secondary Tax on Companies (STC); when […]

[…] payable and admissibility into the country.    In addition, Rules of Origin may also determine whether goods are entitled to the payment of less or no Import duties. For this reason, there is a distinction between non-preferential and preferential Rules of Origin.   The non-preferential rules are applied for “Most-favoured Nation” (MFN) trade purposes […]