What’s New at SARS

17 September 2021 – On 20 September 2021, The South African Revenue Service (SARS) will implement enhancements to the Inspection Workflow System by introducing a Mobile Manual Case Creation (MCC) Application (MobiApp) at designated land ports of entry. See the Letter to Trade.

17 September 2021 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R871, as published in Government Gazette 45170 on 17 September 2021, are now available

17 September 2021 – An unregistered tobacco manufacturing plant that produces molasses / shisha tobacco products has been uncovered during a search and seizure operation conducted in Gauteng. See the media release: Unregistered tobacco manufacturing plant uncovered.

17 September 2021 – The Pop-up branches schedule for Gauteng South has been published.

17 September 2021 – Communication #5 for RFP14/2021 Procurement of Third Party Data and Related Services, has been published.

17 September  2021 – Awarded Tenders list for 2019/2020 has been updated.

17 September 2021 –  What is the difference between a verification and an audit? Being selected for an audit and being selected for verification are two different processes.

What is Verification? Verification is a face-value verification of the information declared by the taxpayer on the declaration or in a return. We will notify you that the return or declaration is subject to verification. SARS will conclude the verification within 21 business days from the date all required relevant material is received, if your return is for the current filing period.

What is an Audit? An audit is an examination of the financial and accounting records and/or the supporting documents of the taxpayer to determine whether the taxpayer has correctly declared his/her tax position to SARS.  A notification of the audit will be issued as well as a notification where additional material is required. Progress reports of the stage of the audit will be issued at intervals of 90 calendar days from the date of the Notification of Audit.

For more information, see our Being Audited or Selected for Verification webpage.

16 September 2021 – Income Tax Act, 1962: Draft documents

• Draft Interpretation Note – Associations – Funding Requirement (published for a second round of public comment)
• Draft Tax Exemption Guide for Small Business Funding Entities

Due date for public comment: 5 November 2021 (draft interpretation note) and 19  November 2021 (draft guide)

16 September 2021 – Customs & Excise Act, 1964: The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the amendments to –

• Part 1 of Schedule No. 1, by the substitution of tariff subheading 7325.91 in order to increase the general rate of customs duty on grinding balls from free of duty to 15% – ITAC Report No. 638

Publication details will be made available later

15 September 2021 – The non-compulsory virtual briefing session details for RFP03/2021 Provision of Professional Services Related to the Protection of Personal Information Act No. 4 of 2013, have been published published

15 September 2021 – Updated Customs weekly list of unentered goods

15 September 2021 – The Personal Income Tax (PIT) Insolvency webpage was updated with information including when is an individual regarded as insolvent, what is the effect of sequestration and who is responsible for the tax affairs of the insolvent estate. For more information, see the PIT Insolvency webpage.

14 September 2021 – All Traders and Travellers are invited to join a live webinar to discuss the latest on Excise Environmental Levies and Taxes.  It is one of the South African  government’s objectives to preserve the environment, reduce pollution and to give effect to certain international treaties on climate change and pollution. SARS has therefore introduced certain environmental levies which are administered through the Customs and Excise Act 91 of 1964 (the Act). Chapter VA of the Act with its related Rules is dedicated to the administration of the environmental levies, including the Carbon Tax Act which came into effect on 01 June 2019. Keep an eye on the Excise webpage for follow-up information.

The details of the event are as follows:

Theme: Excise Environmental Levy and Taxes
Date: Thursday, 16 September 2021
Time: 17:00-19:00
Platform: YouTube on https://youtu.be/ML98HG9xB9g

For more information, see the presentation here that will be delivered during the webinar.

If you have questions on environmental levies and taxes, please email [email protected].

14 September 2021 – New tender: RFP03/2021 Provision of Professional Services Related to the Protection of Personal Information Act No. 4 of 2013

13 September 2021 – Enhancements and legislative changes were implemented for Corporate Income Tax. It includes updates to the forms and notices for companies, an update on the Understatement penalty (USP), changes to sunset dates for corporate tax incentives and updates to the ITA34C. For more information, see the IT-ELEC-03-G01 – How to complete the company Income Tax return ITR14 eFiling – External Guide and the updated IT-GEN-04-G01 – How to complete the Income Tax Return ITR14 for companies.

13 September 2021 – eFiling has been enhanced with the functionality to enable taxpayers to request Deferral Payment Arrangements. This functionality will allow taxpayers to make a payment arrangement request without the need to visit a SARS branch office or contact the SARS Contact Centre. On eFiling, the payment arrangement request functionality will be limited to these tax types: Personal Income Tax (PIT), CIT, Dividends Withholding Tax, VAT, PAYE/UIF/SDL and Admin-Penalties. For more information, see the GEN-DC-20-G03 – Deferral of Payment Arrangements on eFiling – External Guide.

13 September 2021 – This year, the Employer Interim Reconciliation Declaration (EMP501) submission period opens on 13 September 2021 and closes on 31 October 2021. The latest version of [email protected]™ Employer will be available from 13 September 2021. Employers with less than 50 employees can use either SARS eFiling or [email protected]™ Employer to submit their reconciliation documents. [email protected]™ Employer’s enhancements include allowing up to five Tax Directives with additional fields required from 2022 Tax Year, import and pre-submission validation upgrades, enhancements to EMP501 process, updated HTML5 forms: EMP201, EMP501 and IRP5/IT3a. For more information see our PAYE webpage and the following updated Guides:

• PAYE-AE-06-G07 – Guide for Validation Rules Applicable to Reconciliation Declarations 2022 – External Guide
• PAYE-AE-06-G08 – Guide for Completion and Submission of Employees Tax Certificates 2022 – External Guide
• PAYE-AE-06-G06 – Guide for Codes Applicable to Employees Tax Certificates 2022 – External Guide
• PAYE-GEN-01-G05 – Guide for Employers in respect of Employment Tax Incentive – External Guide
• GEN-REG-01-G04 – How to Complete the Registration Amendments and Verification Form RAV01 – External Guide
• UIF-GEN-01-G01 – Guide for Employers in respect of the Unemployment Insurance Fund – External Guide
• PAYE-easyFile-G001 – [email protected]™ Employer Guide – External Guide
• PAYE-GEN-01-G16 – Guide for Employers iro Employees Tax for 2022 – External Guide
• EMP-GEN-02-G01 – A Guide for the Employer Reconciliation Process – External Guide

Customs officers of the South African Revenue Service (SARS), seized 67 pieces of calcium hydroxide used to produce crystal methamphetamine, commonly referred to as “ice” or “tik”. The “party drug” weighing 132.41kg and valued at R40-million, was intercepted at a cargo terminal at the OR Tambo International Airport. See the media release:Customs officers make R40m drug bust at OR Tambo International Airport.

13 September 2021 – Communication #3 – Questions and Answers for RFP14/2021 Third Party Data and Related Services has been published.

13 September 2021 – Services Agreement document for RFP15/2021 Procurement and Support of the PADS4 Video and Digital Signage Solution (Smart Displays), has been published.

13 September 2021 – SARS implemented form and system changes to the Income Tax Return for Trusts (ITR12T), the Notice of Assessment for Trusts (ITA34T), letters and guides. A few source code descriptions will also be updated. For more information, see the updated IT-AE-37-G02 – Step by Step Guide to complete your Trust return via eFiling – External Guide and the updated IT-AE-36-G02 – Comprehensive Guide to the Income Tax return for Trusts – External Guide.  The changes are also summarised on the Trusts Filing Season 2021 changes webpage.

13 September 2021 – The following PDF forms on eFiling were converted to HTML5 format for better user experience and compatibility:

• MIT02 – Medical Scheme Contribution/Insurance Payment Declaration
• TCR01 – Tax Compliance Status Request
• RM001 – Entity Merge on eFiling
• RAV01 – Registration Amendments and Verification Form

The following guides were updated with the new HTML screens:

• GEN-ENR-01-G06 – How to declare medical scheme contributions and insurance payments via eFiling – External Guide
• GEN-ELEC-08-G01 – Guide to the Tax Compliance Status functionality on eFiling – External Guide
• GEN-ELEC-15-G01 – Guide to the Entity Merge Functionality on eFiling – External Guide
• GEN-REG-01-G04 – How to Complete the Registration Amendments and Verification (RAV01) Form – External Guide

13 September 2021 – A once-off penalty will be imposed for late submission of Personal Income Tax returns for taxpayers who responded  to the auto assessment after SARS has issued an original assessment based on estimate. For more information, see the GEN-PEN-05-G01 – How to Dispute Administrative Penalties via eFiling – External Guide.

13 September 2021- a new version of [email protected] was released. The changes include:

• Introducing source code and validation changes for the 2022 Tax Year as detailed in the SARS PAYE BRS V 20
• Adjustment to Directives table on IRP5 manual capture screen to include new required fields as detailed in the SARS PAYE BRS
• Introducing new functionality for the merging of duplicate employee records and reassigning certificates between employee records
• Introducing a new option on the EMP501 Declaration page where users can request re-instatement of ETI in cases where an incorrect, future dated submission without ETI was submitted
• Introducing new functionality when users select a future-dated Period of Reconciliation. A request for deregistration of the PAYE number will be included in the submission, including a reason and date of deregistration
• Enhancements and updated response messages to the current processes for EMP201 and EMP501 submissions in cases where Estimated Assessments were raised for specific periods
• Correction to the Full Resubmission process to include all certificates for the selected reconciliation period.

For more information, see the Release Notes version 7.1.6.

To download [email protected], click here.

13 September 2021 – The IT3 Third Party Data System is being continuously modernised.  For more information, see the GEN-ENR-01-G03 – How to activate submit and declare IT3 via eFiling – External Guide.

10 September 2021 – The forth phase of the systems enhancements to the Registration, Licensing and Accreditation (RLA) system has been implemented whereby Licensed RLA Customs clients can now renew their licence electronically via eFiling; and Customs clients are able to discard their RLA application, if required. For more information, see the updated SC-CF-19 – Registration Licensing and Designation – External Policy.

10 September 2021 – Registration Licensing and Accreditation (RLA) update:  On 10 September 2021, SARS will implement an additional enhancement to the Registration, Licensing and Accreditation (RLA) system. For more information, see our letter to Trade.

10 September 2021 – Income Tax Act, 1962: Average Exchange Rates

• Table A – A list of the average exchange rates of selected currencies for a year of assessment as from December 2003
• Table B – A list of the monthly average exchange rates to assist a person whose year of assessment is shorter or longer than 12 months

9 September 2021 – Customs & Excise Act, 1964: Draft Schedule amendments, amending notes in Part 1C of Schedule No. 6

Due date for public comment: 27 September 2021

10 September 2021 – Published presentation: Maputo Corridor Engagement about SARS Authorized Economic Operator Programme

10 September 2021 – Updated list of submitted tenders, 2021-2022

8 September 2021 – The Contravention list annex to the Offences and Penalties Policy has been published.

8 September 2021 – Updated Customs weekly list of unentered goods

7 September 2021 – The South African Revenue Service and the South African Police Service (SAPS), with the support of the liquor industry, have uncovered a warehouse in Mpumalanga where duty-free liquor to the value of R15-million is being recycled back on to the market. See the media release: R15m duty-free liquor recycled back on to market.

6 September 2021 – Durban Branch is closed today. The branch will be fully operational tomorrow 7 September 2021. All virtual appointments for today will be honoured.

6 September 2021 – Customs & Excise Act, 1964: Draft excise forms:

• Draft DA 185.4B3 – Storage warehouse
• Draft DA 185.4B4 – Special storage warehouse

Due date for public comment: 20 September 2021

6 September 2021 – New tender has been published – Provision of Integrated Hygiene and Specialised Cleaning, Waste Management, Pest control and Gardening Services at Various SARS Offices.

3 September 2021 – Customs & Excise Act, 1964: Draft amendment to rules under sections 19, 60 and 120 – CCTV cameras 

Due date for public comment: 3 October 2021

1 September 2021 – Third Party Data Bi-Annual Submissions 2021: 1 September 2021 – 31 October 2021: Now Open! 

The SARS Third Party Data Bi-Annual Submissions process for the period 1 March 2021 – 31 August 2021 opens on 01 September 2021 and will close on 31 October 2021.

Submissions in respect of data files and declarations of the various reportable data types as detailed per Table 1 are now due.

In this submissions period, we are implementing the updated IT3 business requirement specification (version 3.0.0-32) that is effective for reporting due 31 October 2021 onwards.

Our trade testing platform is now open, you may begin testing your files. We highly recommend the use of the trade testing window to appropriately validated and check you file structures comply to the required standards. 

Table 1: Bi-annual Submissions Timelines 2021:

Should you experience any challenges while making your submissions, you are welcome to contact us by emailing SARS Third Party Data Support ([email protected]).

Please follow the SARS Third Party Data Submissions Platform webpage to be kept up to date on changes and communication in relation to SARS 3^rd Party Data.

1 September 2021 – Corporate Income Tax (CIT):  Form and system changes to be introduces from 10 September 2021

On 10 September 2021, SARS will introduce form and system changes to the Income Tax Return for Companies (ITR14) and the Notice of Assessment for Companies (ITA34C). A limited number of source code descriptions will also be updated, read more.

31 August 2021 – The latest Tax Practitioner Connect Newsletter issue 24 deals with a few topics including Emergency Tax relief measures, How to claim donations made to the Solidarity Fund, Interim dispute process and dispute resolution for PAYE penalties, Turn-around times for verifications, Risks of using unregistered individuals posing as tax practitioners and SARS’s new self-help SMS service for taxpayers. For this and more, see the Tax Practitioner Connect Newsletter issue 24.

31 August 2021 – Questions and answers for RFI0052/2021:  Performance Management Solution.

31 August 2021 – The Main Document and Mandatory Response Template for RFP15/2021 – Procurement and Support of the PADS4 Video and Digital Signage Solution (Smart Displays) for 34 SARS have been replaced. Communication #2 has been published.

31 August 2021 – SARS today released trade statistics for July 2021 recording a preliminary trade balance surplus of R36.96 billion. The R36.96 billion preliminary trade balance surplus for July 2021 is attributable to exports of R145.01 billion and imports of R108.04 billion. Exports decreased by R18.33 billion (11.2%) between June and July 2021 and imports decreased by R0.81 billion (0.7%) over the same period.

See the full Media Release here.

Or visit the Trade Statistics webpage.

30 August 2021 – General: Taxation in South Africa 2021

30 August 2021 – Income Tax Act, 1962: Guide on Income Tax and the Individual (2020/21)

27 August 2021 – A crypto asset is a digital representation of value that is not issued by a central bank, but is traded, transferred and stored electronically by natural and legal persons for the purpose of payment, investment and other forms of utility, and applies cryptography techniques in the underlying technology. According to the Explanatory Memorandum on the Taxation Laws Amendment Bill as issued on 20 January 2021 the word “cryptocurrency” was replaced with “crypto asset” in line with the proposed adoption of a uniform definition of crypto assets within the South African regulatory framework. For more information, see our Crypto Assets & Tax webpage.

27 August 2021 – SARS has developed an ePenalty system under its Reporting of Conveyances and Goods (RCG) project to identify instances of non-compliance with prescribed reporting obligations and to penalise cargo reporters accordingly. For more information, see our letter to Trade.

27 August 2021 – SARS will soon pilot a new Number Plate Recognition (NPR) system to eliminate the need for manifests and CN2 notices to be presented at the border for arrival and exit control measures. For more information, see our letter to Trade.

27 August 2021 – Customs & Excise Act, 1964: Publication details for correction notice R758, as published in Government Gazette 45057 on 27 August 2021, are now available

27 August 2021 – Assets of the Tswaing local municipality in the North West province have been attached by the sheriff, as a result of a tax debt of R30-million owed to the South African Revenue Service (SARS). See the media release: Media Release Tswaing Municipality and construction company assets attached over R40m tax bills.

27 August 2021 – See our  updated schedule for the Mobile Tax Units per region for the next few weeks.  The Mobile Tax Units webpage will be updated on a regular basis, you will also find a link to it from the 2021 Tax Season webpage or from the Individuals’ menu. To see the services Mobile Tax Units offer and the documents you need to take with you, click here.

Eastern Cape

• September 2021
  • East London, Mthatha and Qqeberha
  • Shopping Malls – Eastern Cape

Free State

• Bloemfontein (Mobile Tax Unit)
  • September 2021
  • October 2021
  • November 2021
• Pop-up branch
  • Kroonstad – September 2021
  • Welkom – October 2021
  • Kroonstad – November 2021

Gauteng

• Carletonville and Fochville
  • September 2021
  • October 2021
  • November 2021

KwaZulu-Natal

• Jozini and Ulundi
  • September 2021

Mpumalanga

• Mkhondo Municipality (Piet Retief) and Msukaligwa Municipality (Ermelo):
  • August 2021
  • September 2021
  • October 2021
  • November 2021
• Schoemansdal Community Hall and Bushbuckridge Municipality:
  • August 2021
  • September 2021
  • October 2021
  • November 2021
• iLanga Mall – Nelspruit:
  • August – November 2021

Northern Cape

• Kimberly (Mobile Tax Unit)
  • September 2021
  • November 2021
• Pop-up branch
  • Kimberly – October 2021

Western Cape 

• August 2021 
• September 2021 
• October 2021 
• Malls – Western Cape
  • August 2021 
  • September 2021 
  • October 2021

27 August 2021 – Questions and answers for RFP14/2021: Procurement of Third Party Data and Related Services from a Credit Bureau or a Similar Service Provider, have been published.

26 August 2021 – Customs & Excise Act, 1964: The correction notice, scheduled for publication in the Government Gazette, relates to the –

• substitution of the reference to rebate item “317.03” with rebate item “317.04” where it appears in refund item 538.00/00.00/04.00 published through Notice R728 of Government Gazette 44983 dated 13 August 2021.

Publication details will be made available later

24 August 2021 – A man who defrauded several taxpayers, Khathutshelo Mashau was sentenced for 48 years direct imprisonment after being found guilty on charges of theft, fraud and contravention of Prevention of Organised Crime Act (POCA). See the media release:48 years jail for defrauding taxpayers.

25 August 2021 – Updated Customs weekly list of unentered goods

25 August 2021 – Tariff heading 0505.90.90 now requires a Veterinary Import Permit and Veterinary Health Certificate from States Vet. See the P&R list.

24 August 2021 – The Briefing session presentation for RFP15/2021 Procurement and Support of the PADS4 Video and Digital Signage Solution (Smart Displays) for 34 SARS Branches  has been published.

24 August 2021 – Third Party Data and Related Services Agreement  for RFP14/2021 has been published.

23 August 2021 – The eBooking system has been enhanced and updated with the following features: An auto reminder SMS/email will go out to the taxpayer at least 24 hours before the taxpayers’ appointment, all requirements for ‘certified’ copies of supporting documents were removed, mobile tax units and pop-ups were added as a channel option and more. For the detail see our updated Guide to make an appointment or click here to make an appointment.

23 August 2021 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R752, as published in Government Gazette 45032 on 23 August 2021, are now available

23 August 2021 – New tender has been published – RFP14/2021: The Procurement of Third Party Data and Related Services from a Credit Bureau or a Similar Service Provider.

23 August 2021 – Question and answer, Communication #1,  for RFP15/2021 Procurement and Support of the PADS4 Video and Digital Signage Solution (Smart Displays) for 34 SARS Branches  have been published.

23 August 2021 – New tender has been published – RFI0052/2021: Performance Management Solution

23 August 2021 – Awarded Tenders list for 2019/2020 has been updated.

20 August 2021 – Customs & Excise Act, 1964: Publication details for tariff amendments notice R740, as published in Government Gazette 45004 on 20 August 2021, are now available

20 August 2021 – Customs & Excise Act, 1964: The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the amendments to –

• Part 1 of Schedule No. 2, by the deletion as well as substitution of various items under item 201.02, in order to maintain the anti-dumping duties on frozen bone-in portions of the species Gallus domesticus originating in or imported from Germany, the Netherlands and the United Kingdom – ITAC Report No. 666

Publication details will be made available later

20 August 2021 – The South African Revenue Service (SARS) has obtained a civil judgment and writ of execution to attach assets from the registered premises of a coal company, Shefa Group, in an effort to recover a tax debt of R15-million.

The tax debt arose because the taxpayer submitted PAYE, VAT, UIF and SDL returns without making any payment, as is required in law, to SARS. This is a criminal offence.

Commissioner Edward Kieswetter said: “SARS is taking a tough stance against companies who deduct taxes from employees and then fail to pay these taxes over to SARS, which is a legal requirement.”

The Commissioner added that these taxes are due to the fiscus and are not there for the company or its directors to obtain any personal or business benefit.

He further stated:  “In these times of economic recovery which is being hampered by the severity of the Covid-19 pandemic, government needs all the resources it can get to assist the poor and vulnerable and to provide tax relief to compliant companies. Our strategic objectives are clear.  SARS will make it easy for taxpayers to comply, but will also make it hard and costly for non-compliant taxpayers who fail to comply with their obligations. Today’s action, and our ongoing efforts, are testament to our determination to root out such non-compliant companies.”

20 August 2021 – The SARS eFiling browser now includes MAC users. The SARS Browser enables access to all eFiling forms, including the few that still require Adobe Flash, thus maintaining compliance with your filing obligations. Click here to download the SARS Browser. To see our easy steps on how to download the browser, see GEN-ELEC-21-G01 – How to download the new SARS eFiling Browser – External Guide.

Updates are published on the Browser Compatibility Guidelines webpage.

19 August 2021 – Customs & Excise Act, 1964: The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the –

• imposition of provisional payment in relation to anti-dumping against the alleged dumping of clear float glass originating in or imported from Malaysia classifiable under tariff subheadings 7005.29.17; 7005.29.23; 7005.29.25; 7005.29.35; 7005.29.45; 7005.29.55 and 7005.29.65 – ITAC Report No.664 (with effect from 20 August 2021 up to and including 18 February 2022)

Publication details will be made available later

19 August 2021 – The director of a company found guilty of submitting nil VAT returns while the business was actively trading, has been ordered by the Bloemfontein Regional Court to pay the South African Revenue Service (SARS) an amount of R400 853. See the media release: Company director ordered to pay back the money to SARS.

19 August 2021 – See our webinar presentation for the SMME Traders and Travellers segment in collaboration with Taxpayer and Traders Education on Customs clearance procedures to help taxpayers to comply with their tax obligations. If you have missed the live webinar, go to our SARS TV YouTube channel – https://youtu.be/ei_xN9m47LI.

See the content presented showed during the webinar.

18 August 2021 – See our Frequently Asked Questions (FAQs) on the Payment Deferral of Excise Duty Payments on Alcohol as included in the 2021 Tax Relief Measures.

National Treasury announced a fiscal package, outlined by President Cyril Ramaphosa on 25 July 2021, in response to the continuing COVID -19 pandemic. The relief is applicable to tax compliant businesses in the alcohol sector who have been financially impacted by the COVID-19 pandemic and subsequent lockdown restrictions. See the FAQs here – FAQs for Tax Relief on Excise Duty

18 August 2021 – If you encounter any suspicious calls asking for upfront payment to secure an award of a bid or in lieu of claims that the outcome of a tender can be influenced towards your company, please immediately inform the SARS FRAUD/ANTI-CORRUPTION HOTLINE at 0800 00 2870 for further investigation.  Click here for more information.

17 August 2021 – Dear Traders and Travellers, SARS invites you to a comprehensive Customs SMME Traders and Travellers Clearance Procedures webinar  which aims to increase compliance  in accordance with Customs Clearance Procedures. Customs SMME Traders and Travellers are required to understand clearance procedures in order to comply with Tax and Customs Acts.

Thus, SARS will provide Clarity and Certainty of taxpayer obligation to equip all with the relevant information and insight required to make it easy to meet tax and customs obligations.

As you are important stakeholders, we invite you to join us in this webinar and to extend this invitation to other interested parties.

The details of the event are as follows:

Theme:  Customs and Cargo clearance procedures
Date: Thursday, 19 August 2021
Time: 17:00 – 19:00
Platform: YouTube live-streaming: https://youtu.be/ei_xN9m47LI

17 August 2021 – You need to be aware of scams purporting to come from SARS and so we’ve created a section of the website where we will post updates of any scams we have heard about. Similarly, we would like you to tell us about any emails you think are scams or phishing. To report or to get more information on phishing, please send an email to [email protected] or call the Fraud and Anti-Corruption Hotline on 0800 00 2870. To see all current SARS surveys, emails and SMSs, click here.

The latest scam masking as a Final Demand email was published on the Scams & Phishing webpage as a warning to taxpayers.

17 August 2021 – BRS – PAYE Employer Reconciliation v20 0 2  was released

17 August 2021 – Updated Customs weekly list of unentered goods

16 August 2021 – Samples – External-Policy has been updated.  The document change involves the following:

• Samples may be extracted on application by the owner of the goods in a Customs and Excise warehouse in terms of Section 22 and by Customs Officers for a Customs procedure in terms of Section 106.
• Section 22 provides that the owner of the goods must obtain prior permission from Customs before a sample may be extracted.

16 August 2021 – Income Tax Act, 1962: Guide on the Taxation of Franchisors and Franchisees (Issue 2)

16 August 2021 – Tax Administration Act, 2011: Draft Interpretation Note – Reduced Assessments: Meaning of “Readily Apparent Undisputed Error” 

Due date for public comment: 29 October 2021

16 August 2021 – RFP15-2021: Procurement and Support of the PADS4 Video and Digital Signage Solution (Smart Displays) for 34 SARS Branches

16 August 2021 – Services Agreement document for RFP05-2021, Provision of armed guarding, close protection and tactical response security services, has been published.

13 August 2021 – Customs & Excise Act, 1964: Rule Amendment Notice R726, as published in Government Gazette 44983 on 13 August 2021, relating to the amendment to rules under sections 77H and 120, to adjust the jurisdiction of Branch Office Appeal Committees in relation to determinations referred to in section 47(9)(a)(i)(bb) (DAR221)

13 August 2021 – Customs & Excise Act, 1964: Publication details for tariff amendments notices R727, R728, R729 and R730, as published in Government Gazette 44983 on 13 August 2021, are now available

13 August 2021 – The latest Mobile Tax Unit schedule is now available. Mobile tax units can help you with completion & submission of Income Tax Returns (ITR12) on MobiApp/eFiling and Tax Season general enquiries. To see the Mobile Unit schedule, click here.

13 August 2021 – SARS has published new videos making it easier for you as the taxpayer, the videos are:

• How to add a company to your existing eFiling profile and request the transfer of your Corporate Income Tax from the holding party
• Here’s what you can do via the new SMS service: Request an eBooking appointment; Determine whether to submit a (PIT) tax return; Request your tax reference number; or Request your balance.
• Easy steps to view your Auto-Assessment on eFiling or on MobiApp.

Keep an eye on the SARS TV channel.

13 August 2021 – RFP05-2021: Provision of armed guarding, close protection and tactical response security services. For more information, see the Published Tenders webpage.

23 July 2021 –  The Rules under Section 64E of the Customs Act, 91 of 1964, have been amended to expand the participation of the Economic Operators within the Supply Chain in the SARS Authorised Economic Operator (AEO).    The rules align more closely to the standards of Pillar 2 of the WCO Framework of Standards by introducing a safety and security leg in accordance to international best practices.  There are two levels of accredited client status provided for viz. Level 1 – Authorised Economic Operator (Compliance) and Level 2 – Authorised Economic Operator (Security) with associated facilitations.  Previous Level 2 clients will be awarded Level 1 (AEO-C) Status.  Additional Benefits awarded to clients  as from 23 July 2021. Level 2 accreditation (AEO-S) came into effect on 23 July 2021. See the full amended rules here.

12 August 2021 – Income Tax Act, 1962

• Interpretation Note 43 (Issue 8) – Circumstances in which Certain Amounts Received or Accrued from the Disposal of Shares are Deemed to be of a Capital Nature

12 August 2021 – Income Tax Act, 1962

• Interpretation Note 43 (Issue 7) – Circumstances in which Certain Amounts Received or Accrued from the Disposal of Shares are Deemed to be of a Capital Nature

12 August 2021 – National Legislation: Second batch of draft bills and draft explanatory notes on the emergency tax relief measures published by National Treasury and SARS:

• Second batch of the 2021 draft Taxation Laws Amendment Bill (TLAB)
• Second batch of the 2021 draft Tax Administration Laws Amendment Bill (TALAB)
• Draft Explanatory Notes on the Emergency Tax Relief Measures

The media statement provides a summary of the key tax proposals covered in the Bills.

Due date for public comment: 28 August 2021

12 August 2021 – Customs & Excise Act, 1964: The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –

• Part 1 to Schedule No. 3 by the substitution of Note 8.3 as well as the Notes to items 317.00 and 317.07 as a consequence to the implementation of APDP Phase II;
• Part 1 to Schedule No. 4 by the substitution of the description in item 410.03/87.00/01.02 in order to include reference of new rebate item 307.04, as a consequence to the implementation of APDP Phase II;
• Part 3 to Schedule No. 5 by the insertion of item 538.00/0.00/04.00 as a consequence to the implementation of APDP Phase II; and
• Part 4 to Schedule No. 6 by the substitution of Note 4 in order to include the reference to rebate item 317.04 as a consequence to the implementation of APDP Phase II.

These amendments are effective with retrospective effect from 1 July 2021

Publication details will be made available later

11 August 2021 – The updated guide, How to Register for eFiling and Manage Your User Profile , was published with the latest information: Chatbot and Approve Tax Type Transfer request.

10 August 2021 – The assets of GladAfrica Management Services will be attached by the sheriff after the South African Revenue Service (SARS) obtained a civil judgment and writ of execution against the company after it submitted PAYE and VAT returns without making payment.

The failure to make the payments resulted in a debt of R88-million and was escalated to the SARS PAYE Rapid Response Team which had a series of engagements with the taxpayer between May and August of 2021.

However, a writ of execution was issued today 10 August, which will be followed by the attachment of assets by the sheriff.

SARS Commissioner Edward Kieswetter said one of the organisation’s strategic objectives was to make it hard and costly for taxpayers who do not comply with their tax obligations, no matter who the taxpayer is.

“SARS is becoming increasingly aware of the tendency by companies to submit returns without making the corresponding payments. Such non-compliance will not be tolerated as it is a serious threat to the revenue collection mandate of SARS.

“Companies and their directors must note that SARS will take all action legally possible to ensure compliance and ensure that VAT and PAYE payments are made. As per third party agreement, PAYE is collected from employees on behalf of SARS and is not for the benefit of the company. To then utilize collected tax for other purposes than pay it over to SARS, is a criminal offence.” Mr Kieswetter said.

For more information, contact [email protected]

10 August 2021 – Release Notes were published for [email protected]™ Employer version 7.1.5. The changes include an adjustment to the EMP501 submission process when “Own Values” is selected to accurately reflect certificate totals for liabilities, additional validation added to the EMP501 submission process to correct misaligned information submitted previously that resulted in rejection and an update to the [email protected] Forms Viewer component (V1.2.7) in conjunction with the additional validation on EMP501 submission data.  See the full Release notes here – [email protected] version 7.1.5.

10 August 2021 – Updated list of approved venture capital companies.

• Nova VC1 (Pty) Ltd changed its name to Groundstone Capital Ltd; and
• Sparrowhawk VCC (Pty) Ltd changed its name to Station House VCC (Pty) Ltd.

6 August 2021 – The latest Tax Practitioner Connect Newsletter issue 23 deals with a few topics including Registered Representatives, the enhanced Tax Compliance Status system, Administrative penalties for PAYE non-compliance, SARS concerns about the increase in complaints against tax practitioners and Tax Practitioners using the SARS Call Centre. For this and more, see the Tax Practitioner Connect Newsletter issue 23.

6 August 2021 – Income Tax Act,1962: The following interpretation notes were published:

• Interpretation Note 79 (Issue 3) – Produce Held by Nursery Operators
• Interpretation Note 69 (Issue 3) – Game Farming

6 August 2021 – Income Tax Act, 1962:

The following interpretation notes have been archived:

• Interpretation Note 79 (Issue 2) – Produce Held by Nursery Operators
• Interpretation Note 69 (Issue 2) – Game Farming