WHAT IS IT? Tobacco Products include Cigarettes, Cigars, Cigarette Tobacco and Pipe Tobacco and are subject to the payment of Excise Duty if consumed within the Southern African Customs Union (SACU). WHO IS IT FOR? Excise Duty on Tobacco Products is payable by manufacturers of these products throughout the SACU. WHAT STEPS MUST I TAKE? […]
[…] 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 […]
20 April 2021 – Transitional arrangements for inbound duty and tax free shops in addition to the already existing outbound duty and tax free shops, came into force on 5 June 2009. In this revision, the transitional arrangements are removed as they are no longer required. For more information, see the Inbound and Outbound Duty […]
All transfer duty declaration and documentation when needed can be submitted via ISV or eFiling. For all payments it can only be done on eFiling.
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 […]
[…] 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 […]
[…] one of these processes: home consumption i.e. direct entry into South African Customs Union (SACU) countries (duty is paid on importation or under rebate / relief from duties under specific circumstances / conditions); warehousing (pending payment of duty or re-export) transit / in bond movements within the country or through South Africa beyond the […]
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