What’s New at SARS

23 July 2021 – The SARS Customs team developed a contingency plan to facilitate trade and to support Transnet. An interim measure to ensure release of import and export cargo from and to TNPA and TPT has been implemented by SARS and Transnet SOC Ltd with effect 23 July 2021. The Customs Branch offices will print hard copy releases and physically stamp the documents together with the SAD 500’s.

Requests for such reprints will be made via the existing dedicated mailboxes below:

• Cape Town – [email protected]
• Gqeberha and East London – [email protected]
• City Deep – [email protected]
• Richards Bay – [email protected]
• Durban – [email protected]

Cargo owners will then present this stamped document when requesting release of the cargo or entry to the export stacks. This hard copy document will also be used by Transnet as a control against unlawful delivery of cargo to a road haulier not licensed/ authorised to collect the said cargo or to deliver the cargo to the export stacks. In addition, this stamped document will be used to assess and collect cargo dues.

Transnet SOC Ltd has assured SARS that no shipments will be released or enter the export stacks without  the verification and upon instruction of SARS that an existing,  valid SARS Customs release notification has been issued for the said consignment.

Transnet will notify Customs immediately of any attempts to obtain release of cargo in contravention of the Customs and Excise Act 91 of 1964.

In addition,  Customs will increase the numbers of patrols and gate checks at the harbours. Increased port control will enhance enforcement interventions so as to identify and deal with any trends of non-compliance that may become prevalent.

23 July 2021 –  The RCTF Master plan and Design Houses requirements letter clarifies with regards to the Design House procedures related to movements to Cut, Make and Trim companies (CMT) and the registration and licensing requirements, including the requirements for provisional payments. See the RCTF Master plan and Design Houses requirements letter.

23 July 2021 – The impact of Export Duty on Scrap Metal’s implementation and the way forward was recently shared. See the Export Duty on Scrap Metal webpage and our informative presentation on the impact and way forward.

23 July 2021 – Customs & Excise Act, 1964: Publication details for Amendment to rules under section 60, 64E and 120 – accreditation of clients (DAR219)  rule amendment notice R648 as published in Government Gazette 44884 of 23 July 2021 is now available

23 July 2021 – Customs & Excise Act, 1964: Publication details for rule amendment notice R649 Amendment rules to section 18 to provide for a process for obtaining permission for the interruption of transit through the Republic for purposes of carrying out activities contemplated in section 18(13)(b)(i) (DAR218)  rule amendment notice R649 as published in  Government Gazette 44884 of 23 July 2021 is now available

23 July 2021 – Adherence to Protection of Personal Information Act, Act No. 4 of 2013 (POPIA)

22 July 2021 – Updated Customs weekly list of unentered goods

22 July 2021 – A frequently asked question was updated to clarify how to add the IRP5/IT3(a) tax certificate where the ‘Transaction Year’ and the ‘Year of assessment’ differs. Question: What must I do if my IRP5/IT3(a) information for my lump sum is not on my Income Tax Return (ITR12)? Answer: If the ‘Transaction Year’ and the ‘Year of assessment’ differs on the IRP5 certificate, the IRP5/IT3(a) tax certificate will not be prepopulated on the return. On eFiling add the certificate by increasing the number of certificates on the return wizard.  A blank certificate will be available and you must capture the IRP5/IT3(a) tax certificate detail, including the tax directive number in order to avoid the return being rejected.

The updated FAQ was published on the following webpages:

• Tax Season
• Personal Income Tax

22 July 2021 – An amendment was made to tariff heading – 0106.49 – now needs to be detained for Plant Inspector. See the P&R list here.

20 July 2021 – A temporary solution for over carried cargo was implemented. It has been noted that the withdrawal of the DA 31 for over carried cargo has left a void in the treatment of over carried cargo. SARS further acknowledges that the temporary solution that was put in place regarding the usage of the DA 6 until a more permanent viable solution is provided may not be a legally viable solution and the incorrect usage of the DA 6 as it was not intended for the purpose of over carried cargo.

Clients are advised that the newly approved interim procedure for over carried cargo will be to submit a manual voucher of correction (VOC) under the provisions of Section 40(3)(a)(i)(C) to the respective Branch Office where once processed a manual release will be provided to the declarant. See the signed letter here.

20 July 2021 – An updated Venture Capital Companies’ list was published. One of the main challenges to the growth of small and medium-sized businesses and junior mining exploration is access to equity finance. To assist these sectors in terms of equity finance, Government has implemented a tax incentive for investors in these enterprises through a Venture Capital Company (VCC) regime.

VCCs are intended to be a marketing vehicle that will attract retail investors. An investor is any taxpayer who qualifies to invest in an approved VCC. They have the benefit of bringing together small investors as well as concentrating investment expertise in favour of the small business sector. There are no special tax benefits for the VCC itself, only standard tax rules will apply. To see the list and for more information, see the Venture Capital Companies webpage.

17 July 2021 – Customs officers of the South African Revenue Service (SARS) seized 32 pieces of rhino horn, weighing 160kg, at a cargo transit shed at the OR Tambo International Airport earlier today.

The Customs officers were conducting manifest profiling with the Detector Dog Unit at the airport when one of the dogs identified a suspicious shipment destined to Malaysia (Kuala Lumpur). For more information, see the full statement here.

16 July 2021 – The eFiling pop up message for the filing of the Income Tax Return for companies (ITR14) for the 2021 year of assessment that intend to deregister with CIPC ONLY has been removed. SARS apologises for any inconvenience caused. A company must submit its ITR14 tax return within 12 months of its financial year-end. For more information, see the Guide on How to complete the Income Tax Return ITR14 for Companies.

14 July 2021 – A new export duty on scrap metals was introduced. The objective of export duty on scrap metal is to provide foundries and mills with better access to higher quality and more affordable scrap metals in the local market. In turn this will result in the mills and foundries becoming more competitive cost wise and also attracting investments, creating employment and supporting industrialisation. It will also ease the pressure brought upon by unfair trade practices within the domestic metals industry. For more information see the Export Duty on Scrap Metal webpage.

13 July 2021 – The penalty for late filing of a Pay-As-You-Earn (PAYE) reconciliation was introduced for the first time this year.  However, we are still in the process of enhancing our Dispute Resolution process so that this penalty can be disputed separately from a PAYE late payment penalty.

In the event that you receive another PAYE penalty for the same tax period, you will not yet be able to do a Request for Remission or lodge an Objection against the added penalty on eFiling when your prior Request for Remission or Dispute has already been finalised.

Our enhancements to the Dispute Resolution process should be ready soon, but in the event that you wish to do a Request for Remission or Dispute in relation to such an added penalty, SARS will as an interim measure accept a written Request for Remission or ADR1/ADR2  forms in relation to the added PAYE penalty.

To make use of the interim process to submit a Request for Remission, Notice of Objection or Notice of Appeal, please follow these steps:

Step 1

Check on eFiling that the penalty amount for which you wish to request remission, object or appeal against is indeed blocked from being submitted.  If eFiling blocks you then proceed to Step 2.

Step 2

Type or write a Request for Remission, and make sure that you include the reason for your request as well as the PAYE reconciliation period or transaction numbers of the penalties incurred or the EMP201 periods.  Before you do all of this please visit the Request for Remission of Administrative Non-compliance penalty webpage to understand the legislative requirements.

If you already submitted a Request for Remission but you remain aggrieved by the outcome then use the ADR1 form in the case of an objection.  If you already objected and the objection was dismissed, and you wish to appeal, then use the ADR2 form.  The ADR1 and ADR2 forms can be downloaded here https://www.sars.gov.za/find-a-form/.

Step 3

Submit your Request for Remission, ADR1 or ADR2 to [email protected] or [email protected]. You will receive a case number which must be used in any future correspondence with SARS relating to this matter.

Step 4

Once we have considered the request for remission, objection or appeal, SARS will notify you by way of a letter addressed to your preferred channel of communication.

13 July 2021 – An update was made to the Prohibited and Restricted Imports and Export list. An amendment was made to tariff heading – 41.07 – Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split (excluding leather of heading 41.14): Veterinary import permit now required. See the P&R list here.

9 July 2021 – The SARS Lwazi ChatBot is an interactive self-service platform available via the eFiling web or the MobiApp. Taxpayers can ask Lwazi tax related questions using the convenience of their smart phone, tablet or computer.

To improve customer experience and enable effective service offerings, Lwazi has been enhanced to provide additional self-service options. The self-service options enables users to query and request specific services that they would have otherwise received via other SARS service channels such as the Contact Centre or the Branch Office. The Lwazi ChatBot will now present to the user services in a structured menu option and additionally a call back request can be made to SARS. These service options can be accessed on eFiling web and MobiApp. For more information, see the updated Guide to the SARS MobiApp.

9 July 2021 – The annual carbon tax accounts and payments in respect of the 2020 tax period, which started on 1 January 2020 and ended on 31 December 2020, are now due. See the media release: Annual Carbon Tax accounts and payments now due.

9 July 2021 – SARS and Business Unity South Africa (BUSA) are pleased to announce the formation of the SARS Private Sector Authorised Economic Operator (AEO) Stakeholder Group. See the media release: SARS / Private Sector Authorised Economic Operator Stakeholder Group.

• If you have missed the live streaming, it’s now available to watch here.
• The presentation discussed during the webinar is also available here for viewing or downloading.
• The key questions asked during the webinar will be published shortly on the Home Office Expenses webpage.

9 July 2021 – The Tax Compliance Status (TCS) system has been enhanced to reissue the original PIN number for any subsequent “New PIN” requests in relation to active Foreign Investment Allowance (FIA) and Emigration TCS types. For more information see the Guide to the Tax Compliance Status functionality on eFiling.

7 July 2021 – Are you a female business owner in South Africa who trades across borders? If so, we want to hear from you. The World Bank Group is conducting a survey on the customs barriers facing women entrepreneurs. We aim to find ways the government can make cross-border trade easier. Take part here: tfsurveysa.org

6 July 2021 – Did you donate to the Solidarity Fund or to another Public Benefit organisation during the 20/21 Filing Season?  We will help you understand some of the unique features in the 20/21 Filing season, such as the difference between payroll giving and a direct donation; the supporting documents you require and other frequently asked questions.

For more information see the Tax Exempt Institution webpage:

• See the following important information on the Tax Exempt Institution, Section 18A donations and Solidarity Fund donations:
  • Tax Exempt Institution Fact Sheet 2020/2021
  • Solidarity Fund clarifications 2020/2021
  • Frequently Asked Questions:
    • How do I claim S18A deductions on the ITR12 return?
      To claim donations made by the donor in a personal capacity, the following questions must be answered on the return wizard:
      • Do you want to claim donations made to an approved organization(s) in terms of s18A?
      • How many organizations did you donate to?
        Upon answering these questions, the donation containers for both source codes 4055 & 4011 will open on the return.
    • Which container is applicable for donations made to S18A-approved institutions, other than the Solidarity Fund?
      Select source code 4011 (4055 only relates to donations made to the Solidarity Fund during the period April 2020 and September 2020).
    • Which documents are required to support my S18A claim?A valid section 18A certificate provided by a S18A-approved organization. If the donation was made through your employer, the IRP5 certificate issued by your employer will suffice.
    • Where will I see the donations made through my employer on my return?
      The amount donated through your employer will be reflected on your IRP5 and will therefore be pre-populated under “Employee Tax Certificate Information [IRP5/IT3 (a)]” on your return

06 July 2021 – Binding Private Rulings (BPRs)

BPR 367 – Employment tax incentive

6 July 2021 – The Internal Revenue Service Criminal Investigation Division (IRS-CI) and the South African Revenue Service (SARS) enforcement divisions are joining forces to fight tax and economic crimes affecting both countries. See the media release: IRS Criminal Investigation and SARS join forces to fight international crimes.

6 July 2021 – The Commissioner of the South African Revenue Service (SARS), Mr Edward Kieswetter, and the Chief Executive Officer (CEO) of the South African Institute of Chartered Accountants (SAICA), Mr. Freeman Nomvalo, have agreed to establish a mutually beneficial partnership to build capability in SARS. See the media release: SARS and SAICA sign MOU to help capacitate revenue collector.

6 July 2021 – As from July 2021 SARS will start to impose administrative penalties for PAYE where the employer has failed to submit the annual Employer Reconciliation Declaration Form (EMP501). PAYE administrative penalties will be implemented in 1% increments over a period of 10 months from June 2021 in respect of the reconciliation ending 28/29 February 2021 and for subsequent years. The imposition, adjustment or cancellation of the PAYE administrative penalty will be communicated to the employer through the Notice of Penalty Assessment (EMP301) and the statement of account (EMPSA) via the following channel:

• eFiling and / or [email protected] communication centre.

See the guide for How to submit a Dispute via eFiling here.

3 July 2021 – Customs & Excise Act, 1964: Publication details for  rule amendment notice R572. as published in Government Gazette 44798 of 2 July 2021, relating 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), are now available

2 July 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:

• 2 July 2021 – Skilpadshek will close today at 11:00 and reopen tomorrow morning at 6:00.
• UPDATED – 1 July 2021 – Kopfontein will reopen tomorrow morning at 6:00.
• 1 July 2021 – Ramatlabama temporary operational hours will be 6:00 to 18:00 from 1 July 2021 to 9 July 2021.
• 1 July 2021 – Skilpadshek temporary operational hours will be 6:00 to 18:00 from 1 July 2021 to 9 July 2021.
• 30 June 2021 – Kopfontein updated operational hours: From 30 June to 2 July it will be 6:00 – 18:00. On 5 July to 6 July it will also be 6:00 – 18:00.
• 29 June 2021 – Mananga Port of Entry is closed until further notice.
• 29 June 2021 – Golela Port of Entry is closed for exports until further notice.
• etc.

2 July 2021 – The annual carbon tax accounts and payments for the 2020 tax period, which started on 1 January 2020 and ended on 31 December 2020, are now due. The Excise declaration (EXD 180) account, with its relevant annexures and carbon tax payments, can be submitted on eFiling from 1 July 2021. Please note, the closing date for submissions is 29 July 2021 at 15:00. For the requirements and more information, see our carbon tax communique.

2 July 2021 – Customs & Excise Act, 1964: Draft Excise forms relating to registration and licensing and the Automotive Production and Development Programme (APDP)

Due date for public comment: 22  and 23 July 2021 , respectively

2 July 2021 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R570, as published in Government Gazette 44792 of 2 July 2021, are now available.

2 July 2021 – The external manual has been updated as a new sub-section has been inserted in Section 6 of the Carbon Tax Act to allow for the deduction of the Carbon Tax cost offset against the payable tax for refineries for petrol produced. For more information, see the SE-CBT-03-M01 – DA180 Environmental Account for Carbon Tax – External Manual.

1 July 2021 – Filing Season for Individuals opens today. The timelines are:

• 1 July to 23 November 2021:
  • Taxpayers who file online
  • Taxpayers who cannot file online can do so at a SARS branch by appointment only.
• 1 July to 31 January 2022: Provisional taxpayers including Trusts may file via eFiling or SARS MobiApp.

Kindly take note of the recent precautions around branch visits, physical visits will only commence on 16 August 2021 again.

For the latest information, changes and enhancements on Filing Season, visit the Filing Season 2021 webpage.

Guides published so far are:

• IT-AE-36-G06 – How to eFile your Personal Income Tax Return – External Guide
• IT-AE-36-G05 – Comprehensive Guide to the ITR12 Return for Individuals – External Guide
• IT-GEN-06-G01 – Guide to the Individual ITR12 Return for Deceased and Insolvent Estates – External Guide
• GEN-REG-48-G01 – Venture Capital Companies – External Guide
• GEN-PT-01-G01 – Guide for Provisional Tax – External Guide
• GEN-BO-09-G01 – Book an Appointment with a SARS Branch – External Guide
• DT-GEN-01-G02-Declaration-of-Dividends-Tax-via-eFiling-External-Guide
• IT-AE-45-G01 – Guide to SARS Mobile Tax Services – External Guide

Remember to watch our easy tutorial videos on www.youtube.com/sarstax.

1 July 2021 – Income Tax Act, 1962: Publication of two guides relating to capital gains tax:

• ABC of Capital Gains Tax for Individuals (Issue 12)
• ABC of Capital Gains Tax for Companies (Issue 10)

1 July 2021 – Customs & Excise Act, 1964: The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments 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 reduce the rate of customs duty on wheat and wheaten flour from 19,17c/kg and 28,76c/kg to Free of duty respectively, in terms of the existing variable tariff formula – Minute M02/2021

1 July 2021 – SARS has recently published an update on its website in relation to home office expenses. This statement serves to provide additional clarity for individual taxpayers who may be considering submitting claims for home office expenses in their income tax returns that that can now be filed for the 2021 tax year. See the media release here.

1 July 2021 – The President of South Africa proclaimed the POPIA commencement date to be 1 July 2020. All PAIA and POPIA requests must be sent to [email protected] in prescribed forms:

• Form 1- Objection to the Processing Of Personal Information in terms of section 11(3) of the POPIA; and
• Form 2- Request for correction or deletion of Personal Information or destroying or deletion of record of Personal Information in terms of Section 24(1) of POPIA.

The forms are accessible on pages 13 to 15 of the POPIA Regulation.

For more information, visit the Terms and Conditions on the SARS website and click here for the Promotion of Access to Information Act (PAIA)  Manual.

1 July 2021 – The SARS Commissioner, Edward Kieswetter, launched the Filing Season 2021 and highlighted the changes, enhancements and the importance of making use of the digital and virtual channels. It’s the first ever launch of a completely virtual Tax Filing season. There are no physical branches open for in person public engagement. For at least the next 6 weeks, as we find ourselves in the cauldron of the third wave, all engagements with taxpayers will be through our on line digital offerings. See his full statement is here.

30 June 2021 – The latest VAT Connect Newsletter was published with an update and detail on recent amendments to the VAT Act. For the VAT Connect Issue 12 (June 2021), click here.

30 June 2021 – SARS today released trade statistics for May 2021 recording a preliminary trade balance surplus of R54.60 billion. The R54.60 billion preliminary trade balance surplus for May 2021 is attributable to exports of R163.51 billion and imports of R108.91 billion. Exports increased by R2.37 billion (1.5%) between April and May 2021 and imports decreased by R0.97 billion (0.9%) over the same period.

See the full media statement here.

Or visit the Trade Statistics webpage.

30 June 2021 – A new version of [email protected] was released last night. The Release Notes for [email protected]™ Employer version 7.1.4 describes the adjustment to the EMP501 submission process to accurately reflect source codes 4055 and 4587 on IRP5’s/IT3a’s. See the [email protected] webpage for the latest news.

28 June 2021 – This new guide describes the tax services offered by SARS via your mobile device. These services can be accessed with or without data/airtime.

The main changes are the addition of tax services via SMS namely:

• Confirmation request whether a taxpayer should submit their (PIT) tax return
  • File (Space) ID number/Passport number/ Asylum Seeker number
• Request the issuing of the IT150 (Tax Registration Number) or taxpayers who are requesting their Tax Reference Number
  • TRN (Space) ID number/Passport number/ Asylum Seeker number
• Request Account related queries (balance statements) and provision of Statement of the Account (SOA)
  • Balance (Space)  ID number/Passport number/ Asylum Seeker number

The taxpayers can request these tax services via SMS as follows:

• The SMS number to request this service is: 47277
• The text message on the SMS must have the applicable wording that is reserved for each service as well as demographic information as demonstrated

Where applicable, an email correspondence will be issued to the taxpayer where a request was made for the issuing of the SOA or the IT150. For more detail, see the Guide to SARS Mobile Tax Services.

28 June 2021 – The latest Release Notes for [email protected]™ Employer version 7.1.3 include the enhancement to include PAYE Admin Penalty transactions on SARS correspondence received in the Notification Centre after synchronisation (EMP301, EMP211, EMPSA). It’s also introducing a new HTML5 Forms Viewer component to align returns and declarations used in [email protected] Employer with other electronic channels. See the Release Notes for [email protected]™ Employer version 7.1.3 here.

28 June 2021 – SARS has extended their service to assist taxpayers/tax representatives to book virtual or branch appointments with SARS.

If you do not have access to the internet you can use one of the following options to arrange an appointment with SARS:

• Call the SARS Contact Centre on 0800 00 7277. A SARS official will book the appointment on your behalf.
• Send an SMS to 47277 (iSARS) with the information and format described below:
  • <Booking>Space<Your ID number or Passport number or Asylum number>
  • E.g. Booking 91120801123456 OR Booking A029999998
  • A SARS official will call you back to book the appointment on your behalf
  • This SMS service is only available to taxpayers/registered representatives who are registered for Personal Income Tax (PIT). This service is not available to tax practitioners.

28 June 2021 – Over the years, SARS has strategically made strides to advance our information technology for the benefit of taxpayers, traders and tax practitioners. By doing this we endeavour to make it easier for everyone to comply with their tax and customs obligations and at the same time, improve our service offering.

Several forms have already been converted from Adobe to HTML5 on eFiling and as of 25 June 2021, the following forms will also be available on the HTML5 platform:

• Deferment Maintenance (DFM01)
• Voluntary Disclosure Application (VDP)
• Special Voluntary Disclosure Application (SVDP)
• Dividends Tax Transaction Information (DTR01)
• [email protected]™ PAYE (EMP201 & EMP501)
• [email protected]™ Dividends Tax (DTR02)

The submission process for these forms is still the same, only the form design has changed to a user-friendly and easy to complete HTML5 format.  All modern browsers such as Google Chrome, Mozilla, FireFox, and Microsoft Edge may be used to open these forms. Since not all forms have been migrated to HTML5, if challenges are experienced, it is recommended that the SARS browser should be used to access and complete these forms.

25 June 2021 -The third phase of the systems enhancements to the Registration, Licensing and Accreditation (RLA) system has been implemented whereby the following categories of Customs clients can now also apply for registration or licensing electronically via eFiling, see the Registration, Licensing and Designation Policy:

• Container Depot;
• Degrouping Depot;
• Storage warehouse (CCA Enterprise);
• Manufacturing Warehouse (CCA Enterprise) – Any goods other than goods liable to Excise Duty, Fuel Levy and Environmental Levy;
• Rebate user;

The additional system functionalities to apply for the above categories of Customs clients have been incorporated in the Guide on Registration, Licensing and Accreditation  Customs Trader Portal to assist prospective clients to apply electronically via eFiling.

25 June 2021 – Customs & Excise Act, 1964: Publication details for Tariff amendment notices R548, R549,R550, R551, R552, R553 and R554 respectively, as published in Government Gazette 44759 of 25 June 2021, are now available.

24 June 2021 – Customs & Excise Act, 1964: Draft amendments to rules relating to the amendments to rules –

• under section 77H and 120 – Internal appeals
• under sections 59A,  76 and 120 –  Exporter tax

Due date for public comments: 7 July 2021

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

• Part 1 of Schedule No. 4, by the substitution of Note 2 to Rebate Item 407.00, in order to correct the reference to rebate item 407.01/00.00/01.02 to 407.01/00.00/02.00;
• Part 5 of Schedule No. 5, by the substitution of Note 5, in order to correct the reference to rebate to read as refund; and
• Part 6 of Schedule No. 5, by the substitution of Note 4, in order to correct the reference to rebate to read as refund.

Publication details will be made available later

24 June 2021 – The South African Revenue Service (SARS) notes with deep concern the devastating impact of the third wave of the Covid-19 pandemic.  For the detail, see the media release: SARS takes a precautionary approach in the midst of rising COVID-19 cases.

22 June 2021 – The South African Revenue Service (SARS) has begun to destroy more than 2000 master boxes of illicit cigarettes with potential protected revenue estimated at R17.4 Million in Pretoria today. For the detail, see the media release: SARS destroys illicit cigarettes valued at R17 million.

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

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

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

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 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.

.

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

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

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 

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

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.

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.

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

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.

3 June 2021 – Updated Customs weekly list of unentered goods

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:

• Guide for Employers in respect of Allowances
• Guide for Validation Rules Applicable to Reconciliation Declarations 2021
• Guide to the Employer Reconciliation Process
• Guide for Employers in respect of Employment Tax Incentive

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

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

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.

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.

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.

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.

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

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 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 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 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 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.