Search Results for: duties – Page 9

This webpage will list all Customs Export Duties & Levies: Diamond Export Levy Export Duty on Scrap Metal

Value-added Tax (VAT) 22 February 2023 – No changes from last year: VAT is levied at the standard rate of 15% on the supply of goods and services by registered vendors. A vendor making taxable supplies of more than R1 million per annum must register for VAT. A vendor making taxable supplies of more than […]

WHAT IS IT? Spirits may generally be defined as “ethyl alcohol obtained from the distillation of various base products to an alcoholic strength of usually more than 60 per cent per volume” and is subject to the payment of Excise Duty if consumed as liquor within the Southern African Customs Union (SACU).  WHO IS IT […]

With Transfer Duty, there is a sequence of events that must be followed, depending on the facts of the case. Four scenarios There are four scenarios where the sequence of events is not always followed: Divorce and then later inheritance; Massed estate; Divorce and re-marriage; Inheritance where the surviving spouse is also donating her share […]

[…] the Explanatory Notes to TH84.27; dispute on classification of a truck ​26 November 2010 ​C Drahtseilwerk Saar GmbH ​Customs and Excise Act, 1964 ​Schedule No. 2; anti-dumping duties   2009 ​ ​ ​ ​Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords ​30 January 2009 ​LG Electronics SA (Pty) Ltd ​​Customs and Excise Act, 1964 […]

[…] some people still like to have information on them, we have marked these with an *: Air passenger tax Capital Gains Tax (CGT) Corporate Income Tax Customs Duties Diamond Export Levy Dividends Tax Donations Tax Estate duty Excise duty Income Tax Mineral and Petroleum royalties Pay As You Earn (PAYE) Provisional Tax Securities Transfer […]

[…] home office must therefore be set up solely for the purposes of your trade; and If your remuneration consists only of a salary and similar remuneration, your duties must be mainly performed in this part of the home. It therefore means you must perform more than 50% of your duties in your home office; […]

[…] Some imports or exports may require an import or export permit.   Clients dealing with bonded goods or goods moved in transit with the temporary suspension of duties and VAT must retain the proof of export in order to acquit them of their liability for the duties and taxes. Any goods that are being […]