Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here.

What’s New at SARS

Date What is it? What is it about?
22/06/2021 RAV01 form converted to HTML5

22 June 2021 – The Registration, Amendments and Verification (RAV01) form enables Individuals, Tax Practitioners and Registered Representatives to view and maintain legal entity registration (demographic and specific tax type) details on eFiling. The Registration Amendment and Verification form (RAV01) has been converted from Adobe Flex to HTML5 format for better user experience and compatibility. For more information, see the Guide on to complete the Registration, Amendments and Verification form (RAV01).

22/06/2021 SARS Newcastle branch closure

22 June 2021 – SARS Newcastle branch is closed today and will reopen tomorrow Wednesday, 23 June 2021.  Our apologies for the inconvenience.

22/06/2021 Types of Tax – Corporate Income Tax – Country-by-Country(CbC) Legal Counsel – Secondary Legislation – Rule Amendments 2021

22 June 2021 – Tax Administration Act, 2011: Updated list relating to the jurisdictions contemplated in Article 2(2)(ii)(b) of the regulations specifying the Country-by-Country Reporting Standard for Multinational Enterprises (MNEs)

21/06/2021 Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Class Rulings (BCRs) – BCR 61-80

21 June 2021 – Income Tax Act, 1962: Binding Class Ruling (BCR) 077 – Capital gains tax consequences of in specie distribution by company to its shareholders

21/06/2021 Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings (BPRs) – BPR 361-380

21 June 2021 – Binding Private Rulings (BPRs)

  • BPR 366 – Distribution in specie of shares
  • BPR 365 – Interpretation and application of the de-grouping provision in section 45(4)(b)
21/06/2021 Legal Counsel – Secondary Legislation – Rule Amendments 2021

21 June 2021 – Customs & Excise Act, 1964: The rule amendment notice scheduled for publication in the Government Gazette, relates to the amendment to rules under sections 59A, 60 and 120 – Electronic submission of applications for registration and licensing (DAR217) (with retrospective effect from 25 June 2021)

Publication details will be made available on 2 July 2021

18/06/2021 Customs borders and ports closures

18 June 2021 – The list of borders and ports on the Customs & Excise webpage is updated daily with changes. Please keep an eye on the Customs & Excise landing webpage for the latest changes.

18/06/2021 Latest Tax Practitioner newsletter

18 June 2021 –  The latest Tax Practitioner newsletter has been published with information on how to prepare for the Personal Income Tax and Trusts Filing Season 2021, the latest self-service offerings and more. See the newsletter here.

18/06/2021 Legal Counsel – Legal Counsel Publications – Find a Guide – Income Tax

18 June 2021 – Income Tax Act, 1962: Guide on the Determination of Medical Tax Credits (Issue 12)

18/06/2021 Legal Counsel – Secondary Legislation – Tariff Amendments 2021

18 June 2021 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R542, as published in Government Gazette 44426 of 18 June 2021, are now available

18/06/2021 Non-residents’ process for Manual Letter of Compliance

18 June 2021 – Non-resident applicants cannot apply for a tax compliance status (TCS), if they are no longer registered on the SARS registered database. Applications for a TCS by non-residents who are deregistered from the SARS registered database need to obtain a Manual Letter of Compliance to transfer of funds where they receive:

  • an inheritance or life insurance policy (Excluding lump sum benefits from pension preservation, provident preservation, retirement annuity funds and annuities from insurers) above R 10 million; or
  • a distribution from a South African Trust as a beneficiary, irrespective of the amount.

To submit a request with the necessary supporting documents, please email [email protected].  This mailbox is solely designated for such applications and should not be used otherwise. For more information, see Supporting documents for Emigration.

18/06/2021 SARS Roodepoort branch closure

18 June 2021 – The SARS Roodepoort branch is closed for the day but our virtual service will continue. Our apologies for the inconvenience. For more branches in Gauteng, see https://www.sars.gov.za/contact-us/branch-finder/gauteng/.

 

17/06/2021 Legal Counsel – Secondary Legislation – Tariff Amendments 2021

17 June 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. 3, by the insertion of rebate item 310.01/2815.12/09.06 in order to create a rebate provision for Sodium Hydroxide (Caustic Soda) in aqueous solution for the manufacture of semi-chemical fluting paper – ITAC Report No. 617.

Publication details will be made available later

16/06/2021 Legal Counsel – Secondary Legislation – Rule Amendments 2021

16 June 2021 – Customs & Excise Act, 1964: Correction Notice R531 in Government Gazette 44716 correcting Rule Amendment Notice R525 in Government Gazette 44705 of 14 June 2021 (DAR216)

15/06/2021 Media Release

15 June 2021 – SARS welcomes the decision by the Commission for Conciliation, Mediation and Arbitration (CCMA) that its dismissal of former Chief Legal Officer Adv Refiloe Mokoena was fair. For the detail, see the media release: SARS’s dismissal of former Chief Legal Officer Refiloe Mokoena is fair.

14/06/2021 Legal Counsel – Secondary Legislation – Rule Amendments 2021

14 June 2021 – Customs & Excise Act, 1964: Amendment to rules under sections 21, 60, 119A and 120 – Special Storage Warehouse (DAR216) (Notice R525 in Government Gazette 44705)

14/06/2021 Legal Counsel – Secondary Legislation – Tariff Amendments 2021

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

  • Notes 5 and 8 to Chapter 98 in Part 1 of Schedule No. 1, in order to include reference of new rebate item 307.04 to implement APDP Phase II – ITAC Minute M10/2020;
  • Part 1 of Schedule No. 3, by the insertion of new Notes and item 317.04 to provide for APDP Phase II – ITAC Minute 10/2020;
  • Part 2 of Schedule No. 4, in order to include new rebate item 317.04 and to remove the reference to “production rebate credit certificate (PRCC)” and insert production rebate certificate (PRC) as well as the insertion of various new rebate items, to give effect to APDP Phase II – ITAC Minute M10/2020; and
  • Part 3 of Schedule No. 5, in order to amend Notes to item 537.00 to include new rebate item 317.04 and make provision for production rebate certificate (PRC) as well as insertion of new refund items 537.04, to give effect to APDP Phase II – ITAC Minute M10/2021.

See media release.

Publication details will be made available on 25 June 2021

14/06/2021 Legal Counsel – Secondary Legislation – Tariff Amendments 2021

14 June 2021 – Customs & Excise Act, 1964: Tariff amendment notices R523 and R524, as published in Government Gazette 44705 of 14 June 2021, relate to the amendments to –

  • Notice No. R368 of Government Gazette No. 44473, in order to change the effective date to 1 August 2021, the substitution of Notes 5 and 7 and header of rebate item 406,05 to the Schedules of the Customs and Excise Act, 1964 (Notice R523); and
  • Notices Numbers R360, 361, 362, 363, 364, 365, 366, and 367 of Government Gazette No. 44473, in order to change the effective date to 1 August 2021 to the Schedules of the Customs and Excise Act, 1964 (Notice R524).

 

14/06/2021 Legal Counsel – Secondary Legislation – VAT Notices

14 June 2021 – Value-Added Tax Act, 1991: Amendment to VAT Notice R369 of Government Gazette 44473 in order to change the effective date to 1 August 2021 (VAT  Notice R526 of Government Gazette 44705)

14/06/2021 Media Release

14 June 2021 – The Minister of Trade, Industry and Competition issued a policy directive in terms of section 5 of the International Trade Administration Act, 2002, requesting the International Trade and Administration Commission to assist in the implementation of the Automotive Production and Development Programme post 2020 (APDP Phase II) in order to replace the current APDP. For the detail, see the media release: Implementation of the policy directive for the Administration of the Automotive Production Development Programme post 2020

14/06/2021 Supporting documents for family emigrating

14 June 2021 – The Guide to the Tax Compliance Status on eFiling has been updated with supporting documents required for when a family unit is emigrating. For more information, see the updated Guide to the Tax Compliance Status on eFiling.

14/06/2021 Verify a Tax Compliance Status

14 June 2021 – You may now verify a Tax Compliance Status (TCS) online. This query allows institutions permitted by the taxpayer to verify the taxpayer’s TCS. For the third party to be able to verify, he/she must have the taxpayer’s reference number and the TCS Pin. This new feature is in addition to requesting your TCS online. For more information,  see our Send us a Query webpage.

11/06/2021 2021 Filing Season

11 June 2021 – Filing Season for Individuals will start 1 July 2021. To help you prepare for 2021 Filing Season, see our leaflet on ‘Preparing for the 2021 Filing Season’.  If you are unsure whether you need to submit a return, complete our quick and easy ‘Do  you need to submit a return?’

11/06/2021 Legal Counsel – Legal Counsel Publications – Find a Guide – Dividends Tax

11 June 2021 – Income Tax Act, 1962: ​Comprehensive Guide to Dividends Tax (Issue 4)

11/06/2021 Legal Counsel – Secondary Legislation – Rule Amendments 2021

11 June 2021 – Customs & Excise Act, 1964: Amendments to rules, as published in Government Gazette 44700 of 11 June 2021, relating to –

  • interim administrative arrangement for SACUM-UK EPA tariff rate quotas to be carried out by SARS on a first-come first-served basis (DAR215) (Notice R503)
  • South African Customs Union (SACU) Unique Consignment Reference (UCR) Number (DAR214)  (Notice R502)
11/06/2021 Media Release

11 June 2021 – Customs officers of the South African Revenue Service (SARS) this week scored several victories in the fight against the trade in illegal cigarettes with a search and seizure operation in three cities and a bust at the Kopfontein border post. For the detail, see the media release: Illegal cigarettes valued at millions of rands seized and destroyed.

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09/06/2021 Updated PAYE Business Requirement Specification

9 June 2021 – The PAYE Business Requirement Specification (BRS) for Employer Reconciliation was updated.

See the updated PAYE BRS Employer Reconciliation version 20.0.1

08/06/2021 Legal Counsel – Legal Counsel Publications – Average Exchange Rates

8 June 2021 – Income Tax Act, 1962: Average Exchange Rates Tables

  • 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

 

08/06/2021 Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

8 June 2021 – Customs & Excise Act, 1964: Draft amendments to the Schedules and Correlation tables relating to the Harmonized System 2022

Due date for public comment: 30 July 2021 

08/06/2021 Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

8 June 2021 – Income Tax Act, 1962: Draft Binding General Ruling – Purchase of different types of annuities at retirement

Due date for public comment: 31 July 2021

07/06/2021 [email protected] Release Notes

7 June 2021 –  Updated Release Notes for version 7.1.2 for [email protected]™ Employer were published. It includes an adjustment to validation calculation for source code 3751 in conjunction with 4587. See the release notes here.

04/06/2021 Home Office Expenses

4 June 2021 – What are the requirements for claiming home office expenses? The Income Tax Act states that a tax deduction for home office expenses is only allowed:

  1. If the room is regularly and exclusively used for the purposes of the taxpayer’s trade e.g. employment and is specifically equipped for that purpose. The home office must be set up solely for the purpose of working.
  2. If the employee’s remuneration is only salary, the duties are mainly performed in this part of the home. It therefore means you perform more than 50% of your duties in your home office.
  3. Where more than 50% of your remuneration consist of commission or variable payments based on your work performance and more than 50% of those duties are performed outside of an office provided by your employer.

For more information, see our Home Office Expenses webpage.

04/06/2021 Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal: 2022-2020

4 June 2021 – Customs & Excise Act, 1964: CSARS v Toneleria Nacional RSA (Pty) Ltd (445/2020) [2021] ZASCA 65 (1 June 2021)

Customs Duty; classification; wooden items for use in winemaking to impart flavour to the wine; whether coopers’ products

03/06/2021 Cease to be a Resident

3 June 2021 – The determination of whether an individual ceases to be a tax resident in South Africa is based on the manner in which such individual has been a tax resident in South Africa. If the taxpayer has been an ordinarily tax resident, it is a factual enquiry on whether or not that person’s subjective intention to cease to be ordinarily resident in South Africa and no longer make South Africa his or her real home, is supported by various objective factors. If a person has ceased to be an ordinarily tax resident, it will be from the day such person ceased his or her residence. For more information and the factors that will be taken into account to determine whether a taxpayer has ceased to be a tax resident of South Africa, see our Cease to be a Resident webpage.

03/06/2021 Customs weekly list of unentered goods

3 June 2021 – Updated Customs weekly list of unentered goods

03/06/2021 Expanded Employment Tax Incentive (ETI) and validation rules

3 June 2021 – The Guide for employers in respect of Allowances has been updated to provide clarification and examples pertaining to the requirements of section 8(1)(a)(ii) of the Income Tax Act No.58 of 1962.

Expanded Employment Tax Incentive (ETI) amounts are now included as an annexure, attached to the Guide for Employers in respect of Employment Tax Incentive for the months of April, May, June and July 2020 in terms of the Disaster Management Tax Relief Act No.13 of 2020.

The guides are also updated with validation rules applicable to reconciliation declarations as per version 2.0 of PAYE BRS Employer Reconciliation.

The following external guides and annexure have been updated:

03/06/2021 Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

3 June 2021 – Tax Administration Act, 2011: Draft Public Notice – Electronic form of record keeping in terms of section 30(1)(b) of the Tax Administration Act, 2011

Due date for public comment: 25 June 2021

03/06/2021 Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

3 June 2021 – Income Tax Act, 1962: Draft Binding General Ruling – Disqualification as a qualifying company under section 12R(4)(b)

Due date for public comment: 3 September 2021

03/06/2021 New scam alert

3 June 2021 – A new scam is doing the rounds pretending to be from SARS. The scam is looking for unemployed youth to apply for learnerships. Please don’t click on the link in the message. Simply delete the scam message immediately. An example of the scam was published on our Scams & Phishing webpage.

02/06/2021 New Scam alert

2 June 2021 – A new scam is doing the rounds pretending to be from SARS. The scam is titled ‘Notices of Administrative Penalty from SARS’. Please don’t click on the document attached to the scam email and delete the scam email immediately. An example of the scam was published on our Scams & Phishing webpage.

02/06/2021 Unemployment Insurance Fund (UIF) Contributions

2 June 2021 – There is an increase of monthly remuneration liable to UIF contributions from 1 June 2021. The Minister of Finance announced by notice in the Government Gazetted on Friday, 28 May 2021, that the contributions to the unemployment insurance fund must be determined on remuneration not exceeding R 17 712 per month.

  • This increase is applicable to remuneration paid or payable by an employer to an employee during any month from 1 June 2021.
  • The previous limit of R 14 872 per month was therefore only applicable to remuneration paid or payable by an employer to an employee for any month up to 31 May 2021.

All employers and payroll providers are requested to immediately implement the increased remuneration amount to ensure that the unemployment insurance contributions for June 2021 is correctly determined and paid not later than 7 July 2021. For more information, see the UIF webpage and the legal webpage where the notice was published.

01/06/2021 Legal Counsel – Secondary Legislation – Other Notices

1 June 2021 – Unemployment Insurance Contributions Act, 2002: ​ Notice 475, as published in Government Gazette 44641 of 28 May 2021, relating to the determination of limit on amount of remuneration for purposes of determination of contribution in terms of section 6 of the Act. All previous notices withdrawn with effect from 1 June 2021.

01/06/2021 Media Release

1 June 2021 – SARS has noted the public comments following the publication of the draft “List of Qualifying Physical Impairment or Disability Expenditure” (the Disability List) for public comment. For the detail, see the media release Review of Disability List

 

01/06/2021 SARS Port Shepstone branch closure

1 June 2021 – The Port Shepstone branch will be closed today due to flooding in the branch. All taxpayers with appointments will be assisted virtually. Our apologies for the inconvenience.

31/05/2021 Legal Counsel – Secondary Legislation – Income Tax Notices

31 May 2021 – Income Tax Act, 1962: Income Tax Notice 474, as published in Government Gazette 44640 of 28 May 2021, relating to the determination of amount for purposes of paragraph (b)(x)(cc) of the proviso to the definition of  “retirement annuity fund” in section 1 of the Act. All previous notices withdrawn with effect from 1 March 2021.

31/05/2021 Prohibited, Restricted and Counterfeit Goods

31 May 2021 -Amendment made to tariff heading – 2902.30 – Tolune. ITAC import and the export control Regulations and therefore requires an import and an export permit.   See the updated Prohibited and Restriction Imports and Exports list – 31 May 2021

31/05/2021 Trade Statistics for April 2021

31 May 2021 – SARS released Trade Statistics for April 2021 recording a trade balance surplus of R51.24 billion. The R51.24 billion trade surplus for April 2021 is attributable to exports of R161.47 billion and imports of R110.23 billion. Exports decreased by R6.61 billion (3.9%) between March and April 2021 and imports decreased by R5.29 billion (4.6%) over the same period. Visit the Trade Statistics webpage for more information.

28/05/2021 Closure of Port Elizabeth and Uitenhage branches

28 May 2021 – The Gqeberha (Port Elizabeth) and Uitenhage branches remain closed today due to unrest in the area. Our apologies for the inconvenience. For more branches in the Eastern Cape, click here.

28/05/2021 Legal Counsel – Secondary Legislation – Tariff Amendments 2021

28 May 2021 – Customs & Excise Act, 1964: Publication details for tariff amendment notices R457, R458, R459, R460 and R461, as published in Government Gazette 44635 of 28 May 2021, are now available.

28/05/2021 Media Release

28 May 2021 – 9th Meeting of the Africa initiative

28/05/2021 Reminder – 31 May is the deadline to submit annual Third Party Data Returns

28 May 2021 – Third Party Data Providers have until Monday, 31 May 2021 to submit their annual Third Party Data Returns that includes the associated data files and declarations [IT3(b), IT3(c), IT3(s), MED, INS, FTI].

Third Party Data Providers are urged to make timely submissions, as incomplete, late or non-submissions may be liable for penalties and would impact your respective clients. It is of crucial importance that data submissions are first time around complete and accurate as this data is direct inputs into the SARS processes that include pre-population and auto-assessments of tax returns. These data submissions are enabling our ability  to offer a seamless service and experience to taxpayers (your clients) in line with our objective to make it easy for taxpayers to comply with their obligations.

It is encouraging to convey that 90% of the required Third Party Data submissions have been receipted as at 16:00 on Thursday, 27 May, and we would like to thank those Third Party Data Providers that made their submissions well in advance of the due date.

Should you experience any challenges while making your submissions, you are welcome to contact us by emailing SARS Third Party Data Support ([email protected]). For more information, see the Third Party Submission Platform webpage.

27/05/2021 Closure of Port Elizabeth and Uitenhage branches

27 May 2021 – The Gqeberha (Port Elizabeth) and Uitenhage branches are closed today due to unrest in the area. Our apologies for the inconvenience. For more branches in the Eastern Cape, click here.

27/05/2021 Deadline for annual employer reconciliations

27 May 2021 – Employers have until Monday, 31 May 2021 to submit their Annual Reconciliation (EMP501).  A reminder to employers to use [email protected]™ or eFiling for their submissions before the deadline to avoid penalties. Employers who have 50 or less IRP5’s / IT3’s can choose to use eFiling to submit their reconciliations. Employers with more than 50 IRP5’s / IT3(a)’s must use [email protected]™ to submit their reconciliations. For more info, see our PAYE webpage.

27/05/2021 Legal Counsel – Secondary Legislation – Tariff Amendments 2021

27 May 2021 – Customs & Excise Act, 1964: The tariff amendments, scheduled for publication in the Government Gazette, relate to the amendments to –

  • the General Notes to Schedule No. 1, to change the reference from “EU” to read as “EU / UK” in order to clarify the applicability of good imported from the EU to also be applicable to goods imported from the UK and Ireland as per the SACU-M UK EPA agreement;
  • Part 1 of Schedule No. 1, to amend the rate of duty column headed “EU” to read as “EU / UK” in order to clarify the applicability of good imported from the EU to also be applicable to goods imported from the UK and Ireland as per the SACU-M UK EPA agreement;
  • Part 6 of Schedule No. 1, to amend the rate of duty column headed “EU” to read as “EU / UK” in order to clarify the applicability of good imported from the EU to also be applicable to goods imported from the UK and Ireland as per the SACU-M UK EPA agreement;
  • Schedule No. 10, to change the reference from “EU” to read as “EU / UK” in order to clarify the applicability of good imported from the EU to also be applicable to goods imported from the UK and Ireland as per the SACU-M UK EPA agreement; and
  • Part 1 of Schedule No. 3, by the insertion of rebate item 320.01/6005.3/01.05 in order to create a rebate facility for warp knit fabrics classifiable in tariff heading 60.05, for use in the manufacture of upholstered furniture – ITAC Report No. 647.

Publication details will be made available later

26/05/2021 Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal: 2022-2020

26 May 2021 – Value-Added Tax Act, 1991: CSARS v Tourvest Financial Services (Pty) Ltd (435-2020) [2021] ZASCA 61 (25 May 2021)

Value-Added Tax Act 89 of 1991; section 2(1)(a); vendor conducting a currency exchange business through its branches; inputs acquired for use partly in making taxable supplies and partly in making exempt supplies; only entitled to deduct a portion of value-added tax as input tax

26/05/2021 Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings (BPRs) – BPR 361-380

26 May 2021 – Binding Private Rulings (BPRs):

  • BPR 362 – Transfer of assets between share incentive trusts
  • BPR 363 – Value of a supply of services
  • BPR 364 – Extraordinary dividend followed by the dilution of shareholders’ interest
26/05/2021 Tax Directives enhancements have been successfully implemented

26 May 2021 – On 23 April 2021, SARS implemented the IBIR-006 revision 6.105 Interface Specifications changes to the Tax Directives.  The Guide to the Tax Directive functionality on eFiling has been updated with the Tax Directive functionality to request previous years’ tax directives. This guide was designed to assist Fund Administrators / Long-term Insurers / Employers / Tax Practitioners and/or Individuals with the Tax Directive administrative functions on eFiling. For more information, see the Guide to the Tax Directive functionality on eFiling.

25/05/2021 Filing Season 2021 dates

25 May 2021 – Taxpayers, your turn to file your tax return starts on 1 July this year. The good news is that a significant number of individual taxpayers will be auto-assessed again this year, and this process will start in July.  No need to call us, we will send you an SMS if you are selected to be auto-assessed. If you accept your auto-assessment, any under or overpayment of tax will be processed as normal. If you want to edit your return, you can file your return on eFiling or the SARS MobiApp. More information on how to prepare for Filing Season coming soon. 

Filing Season 2021 dates:

  • 1 July to 23 November 2021:
  • 1 July to 31 January 2022: Provisional taxpayers including Trusts may file via eFiling or SARS MobiApp.
25/05/2021 Media Release

25 May 2021 – SARS urges employers to stick to deadline

25/05/2021 Tenders

25 May 2021 – Updated list of Tenders Bids Received

24/05/2021 Legal Counsel – Dispute Resolution & Judgments – Tax Court: 2022-2020

24 May 2021 – Tax Court judgments:

  • SARSTC 13395 (IT) [2021] Johannesburg (23 April 2021)
  • SARSTC IT 13178 (IT) [2021] Johannesburg (31 March 2021)
  • SARSTC VAT 1999 (VAT) [2021] Bloemfontein (30 March 2021)
  • SARSTC IT 24606 (IT) [2021] Johannesburg (25 February 2021)
  • SARSTC IT 24578 (IT) [2021] Johannesburg (27 January 2021)
  • SARSTC VAT 1857 (VAT) [2020] Western Cape (25 February 2020)

Summaries are available on the tax court judgments page

24/05/2021 Media Release

21 May 2021 – SARS concerned as another Tax Practitioner sentenced for VAT non-compliance

21/05/2021 Legal Counsel – Dispute Resolution & Judgments – Constitutional Court

21 May 2021 – Income Tax Act, 1962: Clicks Retailers (Pty) Ltd v CSARS (CCT 07/20) [2021] ZACC 11 (21 May 2021)

This matter concerns the tax treatment of retail loyalty programmes that are common in South Africa; whether an allowance under section 24C of the Income Tax Act, 1962, is available to Clicks Retailers (Pty) Limited (Clicks), a retailer which operates one such loyalty programme

21/05/2021 Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

21 May 2021 – Customs & Excise Act, 1964: Draft amendment to rules under sections 59A, 60 and 120 – Registration and Licensing

Due date for public comment: 14 June 2021

21/05/2021 Legal Counsel – Secondary Legislation – Rule Amendments 2021

21 May 2021 – Customs & Excise Act, 1964: Rule amendment notice R442, as published in Government Gazette 44601 of 21 May 2021, relating to the substitution in item 202.00 of the Schedule to the Rules of the DA 260 tobacco products accounts (DAR212)

21/05/2021 Legal Counsel – Secondary Legislation – Tariff Amendments 2021

21 May 2021 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R441, as published in Government Gazette 44601 of 21 May 2021, are now available.

21/05/2021 SARS Durban branch closed

21 May 2021 – The SARS Durban branch office is closed today and will reopen on Monday, 24 May 2021. For your nearest branch, please see https://www.sars.gov.za/contact-us/branch-finder/kwazulu-natal/.

 

21/05/2021 Tax Practitioner Connect newsletter

21 May 2021 – The latest Tax Practitioner Connect newsletter has tips for employers, the latest on Employer Filing Season, Corporate Income Tax news, information on the Tax Types Transfer process, and more. See the newsletter here for more information.

20/05/2021 Customs Registration, Licensing and Accreditation (RLA) system

20 May 2021 – The RLA Customs Trader Portal Manual was updated to add additional system functionalities pertaining to the second phase of the system enhancement to the Registration, Licensing and Accreditation (RLA) system. The guide aims to assist users who are required to apply electronically via eFiling. The following additional functionalities and the screens have been added:

  • Change of portfolio type;
  • Update of user rights and roles;
  • RLA dashboard;
  • Local or non-Local indicator;
  • Authorised Officer details;
  • Carrier details;
  • Terminals details;
  • Depot details;
  • Wrecks details;
  • Limit fields;
  • Rebate Item (Relief Item) and Rebate code (Relief code);
  • SEZ CCA Importer details;
  • Manage – Amendment or withdrawal.
20/05/2021 Legal Counsel – Secondary Legislation – Tariff Amendments 2021

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

  • Part 1 of Schedule No. 1, by the insertion of tariff subheading 8479.89.50 in order to increase the rate of customs duty on foot-operated grease guns from free of duty to 10% – ITAC Report No. 635.

Publication details will be made available later

20/05/2021 Tenders

20 May 2021 – Questions & Answers were published for Request for Proposal (RFP) 01/2021: Appointment of Service Provider(s) for the Provision of Cleaning Consumables, Chemicals and Industrial Equipment to SARS Offices Nationwide. See Questions and answers.

19/05/2021 Customs weekly list of unentered goods

18 May 2021 -Updated Customs weekly list of unentered goods

19/05/2021 Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

19 May 2021 – Income Tax Act, 1962: List of Qualifying Physical Impairment or Disability Expenses (Draft for Public Comment)

Due date for public comment: 31 May 2021

17/05/2021 Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 101-120

17 May 2021 – Income Tax Act, 1962: Interpretation Note 117 – Taxation of the receipts of deposits

17/05/2021 Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 81-100

17 May 2021 – Income Tax Act, 1962: Interpretation Note 93 (Issue 3) – The taxation of foreign dividends

17/05/2021 Legal Counsel – Legal Counsel Archive – Interpretation Notes

17 May 2021 – Income Tax Act, 1962: Interpretation Note 93 (Issue 2) – The taxation of foreign dividends

14/05/2021 Completion of Customs Clearance Declaration

14 May 2021 – The Manual for the Completion of Customs Clearance Declaration was updated with a few changes.  The declaration type options P.SUPPLM and OTHER in SC-CF-04 are not in use and are therefore removed from the list supplied in the Rules and Usage field. Also, the Facilities Code List (SC-CF-04-A08) is updated to include registrations of new terminals, for more information see the SC-CF-04 – Completion of Declarations – External Manual.

14/05/2021 Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

14 May 2021 – Income Tax Act, 1962: Draft IN 28 (Issue 3) – Deductions of home office expenses incurred by persons in employment or persons holding an office

Due date for public comment: 14 June 2021

14/05/2021 Legal Counsel – Secondary Legislation – Public Notices

14 May 2021 – Tax Administration Act, 2011: Public notice 419, as published in Government Gazette 44751 of 14 May 2021, in terms of section 25 of the Tax Administration Act, 2011, read with section 66(1) of the Income Tax Act, 1962, specifying the persons to submit income tax returns for the 2021 tax year and the periods for submission

14/05/2021 Legal Counsel – Secondary Legislation – Tariff Amendments 2021

14 May 2021 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R426, as published in Government Gazette 44578 of 14 May 2021, are now available.

14/05/2021 Media Release

14 May 2021 – SARS notes legal action by union partner Public Servants Association of South Africa (PSA)

14/05/2021 Media Release

14 May 2021 – SARS and NPA: Joint media statement on prioritising tax crime

 

13/05/2021 Legal Counsel – Publications – Find a Guide – Employment Tax Incentive (ETI)

13 May 2021 – Employment Tax Incentive Act, 2013: Guide to the Employment Tax Incentive (Issue 4)

13/05/2021 Legal Counsel – Secondary Legislation – Tariff Amendments 2021

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

  • Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to increase the rate of customs duty on wheat and wheaten flour from free of duty to 19,17c/kg and 28,76c/kg respectively, in terms of the existing variable tariff formula – Minute 01/2021

Publication details will be made available later

11/05/2021 Customs weekly list of unentered goods

11 May 2021 -Updated Customs weekly list of unentered goods

10/05/2021 New SARS Annual Performance Plan 2021/22

10 May 2021 – The SARS 2021/22 Annual Performance Plan (APP) seeks to ensure that we continue to build on the foundation already established, to rebuild our internal capacity and focus our efforts aggressively on addressing the tax gap and deal with non-compliance more effectively. To see the new plan and more, visit our Annual Reports and Strategic Plans webpage.

10/05/2021 Payment Rules – Guide

10 May 2021 – Effective from 1 May 2021, Grobank Limited has undergone a name change to Access Bank (South Africa) Limited. For more info, see the following webpage: Make a Payment.

10/05/2021 Tax Directives

10 May 2021 – SARS will implement changes to the Tax Directives interface between now and 21 May. Please refer to the updated IBIR-006 revision 6.105 Interface Specification to familiarise yourself with the coming enhancements. You are encouraged to review the document prior to testing. For more info, see Tax Directives.

07/05/2021 Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

7 May 2021 – Customs & Excise Act, 1964: Draft amendments to rules under sections 18 and 120, relating to the substitution of rule 18.14 – Obtaining permission for carrying out activities of goods in transit through the Republic

Due date for public comment: 21 May 2021

07/05/2021 Legal Counsel – Secondary Legislation – Rule Amendments 2021

7 May 2021 – Customs & Excise Act, 1964: Rule amendment notice R408, as published in Government Gazette 444546 of 7 May 2021, relating to the deletion of rule 76.02 – place of submission of general refunds

07/05/2021 Legal Counsel – Secondary Legislation – Tariff Amendments 2021

7 May 2021 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R409, as published in Government Gazette 44546 of 7 May 2021, are now available

07/05/2021 PAYE BRS Employer Reconciliation 2021/2022

7 May 2021 – The Business Requirement Specification (BRS) for Pay-As-You-Earn (PAYE)  2021/2022 has been updated to version 20.0 with new sources codes, some validation rules for source codes were amended and clarified and there are amended descriptions for source codes. The BRS is applicable to the 2022 Annual Employer Reconciliation (1 March 2021 – 28 February 2022) and the submission dates are for Interim: 13 September to 31 October 2021 and for Annual: 1 April to 31 May 2022. For the BRS and more info, go to the PAYE webpage.

 

 

06/05/2021 [email protected] version 7.1.1 was released

6 May 2021 – An updated version of [email protected] was released. The change includes the adjustment to validation in respect of manual capturing only, for source code 3080 (ETI – Date of birth of the employee) to align with the SARS PAYE BRS, see the release notes here – [email protected] version 7.1.1.

06/05/2021 Legal Counsel – Secondary Legislation – Tariff Amendments 2021

6 May 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 insertion of tariff subheading 6506.10.20 in order to reduce the rate of customs duty on other safety headgear from 25% to free – Report 611

Publication details will be made available later

04/05/2021 Legal Counsel – International Treaties & Agreements – Double Taxation Agreements (DTAs) & Protocols

4 May 2021 – Status overview of all DTAs and Protocols – Multilateral Convention to implement tax treaty related measures to prevent base erosion and profit shifting (MLI) Synthesised Texts.

04/05/2021 New Scam

4 May 2021 – SARS-SCAM-296 – SARS Payment Notice – 4 May 2021

03/05/2021 Tenders

4 May 2021 – RFP01/2021: There are amendments made to the originally published Main RFP Document, number 7.3.1.1 & 7.6; Bidders are requested to use  the revised Main RFP Document as published on 4 May 2021.

30/04/2021 Legal Counsel – Secondary Legislation – Rule Amendments 2021

30 April 2021 – Customs & Excise Act, 1964: Publication details for rule amendment notice R393, as published in Government Gazette 444506 of 30 April 2021, are now available

30/04/2021 Tenders

30 April 2021 – RFP34/2020 – Provision of two (2) forklifts for the Durban customs warehouse:

 

30/04/2021 Trade Statistics for March 2021

30 April 2021 – SARS today releases trade statistics for March 2021 recording a trade balance surplus of R52.77 billion. The R52.77 billion trade surplus for March 2021 is attributable to exports of R168.29 billion and imports of R115.52 billion. For more information, visit the Trade Statistics webpage.

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