[…] 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 […]
[…] 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 […]
WHAT IS IT? Petroleum Products include Petrol, Diesel, Bio-Diesel, Unmarked Aliphatic Hydrocarbon Solvents and Unmarked Illuminating Kerosene (Unmarked Paraffin). These products are subject to the payment of Excise Duty, Fuel Levy and Road Accident Fund (RAF) Levy if consumed within the RSA and Excise Duty only if consumed in any of the other SACU Member […]
[…] you don’t have an eFiling profile, create the profile through the existing eFiling profile registration process. Once your eFiling profile is created, login and navigate to the ‘ Duties & levies ’ menu on top of the screen and click on ‘Transfer Duty / Register Amend ’ from the side menu. Complete by entering the income tax number […]
[…] 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 […]
[…] 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 […]
[…] new legislative framework relating to the customs control over people and goods moving across the borders of the Republic and the imposition, assessment and collection of customs duties. Release of the Draft Tax Administration Bill for Public Comment – 30 October 2009 Pretoria, 30 October 2009 – The South African Revenue Service (SARS) […]
The purpose of the agreements between the two tax administrations of two jurisdictions is to enable the administrations to eliminate double taxation in relation to estate duty. Status Overview Updates included up to- Status Overview of all Estate Duty Agreements 13 March 2014 Jurisdiction Date of Entry into Force Date of Termination Canada […]
WHAT IS IT? Malt Beer may generally be defined as “clear beer made from malt with an alcoholic strength of usually between 3 and 6 per cent per volume” and is subject to the payment of Excise Duty if consumed within the Southern African Customs Union (SACU). WHO IS IT FOR? Excise Duty on Malt […]
WHAT IS IT? Other Fermented Beverages (OFB) is produced the same as Wine and Vermouth but from other fruit types; not grapes. If this product is consumed within the Southern African Customs Union (SACU), Excise Duty must be paid. WHO IS IT FOR? Excise Duty on OFB is payable by manufacturers of this product throughout […]
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