What’s New at SARS

3 December 2021 – The Refunds and Drawbacks policy was amended to insert the requirements for the Automotive Production Development Programme (APDP) Phase 2 (refund item 538.00/04.00) as well as the required supporting documents; and the alignment of the limitation date for export duty refunds. To claim back these duties, the importer must be in possession of a valid Production Rebate Certificate (PRC) of which the importer is the beneficiary. See the updated Refunds and Drawbacks Policy for more information.

3 December 2021 – Customs & Excise Act, 1964: Publication details for tariff amendment notices R1561, R1562 and R1564, as published in Government Gazette 45570 on 3 December 2021, are now available.

3 December 2021 – A freeze period will be effective in respect of all Advance Tax Rulings (ATR) applications from 16 December 2021 until 15 January 2022 (both days included), as indicated in the Comprehensive Guide on Advance Tax Rulings. These 20 business days will apply to all applications received and in progress during this period and must be added to the estimated time to complete a ruling application.

3 December 2021 – Please note that the SARS Contact Centre will close on 3 December 2021 from 14:00 and will reopen on Monday, 6 December at the usual time (8:00). Virtual appointments will continue as agreed. Our apologies for any inconvenience. SARS Management.

3 December 2021 – Taxpayers are now able to request payment arrangement on the SARS MobiApp. This functionality will allow qualifying taxpayers to make a payment arrangement request for Personal Income Tax without the need to visit a SARS branch or contact the SARS Contact Centre. For more information, see the Guide for the Deferral of Payment Arrangements on SARS MobiApp.

3 December 2021 – The Nelspruit branch is closed this afternoon. All virtual appointments will continue as agreed. Our apologies for the inconvenience.

3 December 2021 – The SARS Commissioner, Edward Kieswetter, is delivering a a Plenary Lecture for the Tax Administration Research Centre (TARC) on the subject of Tax Administration and the Pandemic: The South African Experience and participate as a panellist during a Roundtable discussion on the subject of Tax administration policy during and after the pandemic: Opportunities and challenges.  Join here.

3 December 2021 – There is a new scam that purports to be from SARS, which deceives taxpayers about Income Tax refunds. Do not open the link because it takes you to a phishing site.

3 December 2021 – A further update on the Advance Import Payments (AIP) initiative.  The new AIP Guide and Policy were published:

• •  SC-CC-33 – Submission of Advance Import Payments – External Guide
  • SC-CC-42 – Submission of Advance Import Payments – External Policy

The Customs Trader Portal for Registration and Licensing of Customs Clients Guide was updated with AIP information: SC-IT-03 – RLA Customs Trader Portal – External Guide.

The SF-CF-55 – Clearance Declaration Policy was also updated with AIP information. The importer receives a unique APN reference number assigned by SARS and communicates it to the authorised dealer and inserts it on the Customs Clearance Declaration (CCD) in the additional information field as prescribed in SC-CF-55-A01 i.e. the Annexure  ‘SC-CF-55-A01 – Completion of Declarations  – External Annex.

For more information, see the Advance Import Payments webpage.

2 December 2021 – Customs & Excise Act, 1964: The tariff amendment notices, scheduled for publication in the Government Gazette, relates to the amendments to –

• Part 1 of Schedule No. 1, by the substitution and insertion of various tariff subheadings under tariff heading 73.10, in order to increase the rate of customs duty on tinplate from free to 15% – ITAC Report 651;
• Part 1 of Schedule No. 2, by the substitution of item 215.02/7324.10/03.06, in order to increase the rate of Anti-Dumping duty on stainless steel sinks imported from or originating from the People’s Republic of China from 62,41% to 221% – ITAC Report 648; and
• Part 1 of Schedule No. 2, in order to substitute the rate of Anti-Dumping duty on wheelbarrows originating in or imported from the People’s Republic of China (PRC) – ITAC Report 659.

Publication details will be made available later

1 December 2021 – The Durban branch is closed today, 01/12/2021. The branch will be fully operational tomorrow 02/12/2021.   Our apologies for the inconvenience.

1  December 2021 -SARS’ vision for Government is to represent a model, first fiscal citizen of the country who demonstrates a culture of voluntary compliance.

Government Connect is a new monthly newsletter intended to improve communication with the government segment through regular updates. It will enable sharing of information on developments within SARS with the aim of empowering and supporting government to achieve and promote voluntary compliance. SARS will use it to communicate:

• Key, current issues in the tax landscape
• Reminders of current and upcoming filing priorities
• Updates on Education programmes
• Updates on SARS system changes, and
• Introduction of new SARS products.

Read the newsletter here.

1 December 2021 – Customs & Excise Act, 1964: The rule amendment notice, scheduled for publication in the Government Gazette of 3 December 2021, relates to advance foreign exchange payments.

Publication details will be made available later

30 November, 2021 – The Commissioner of the South African Revenue Service, Mr Edward Kieswetter, after receiving carefully considered legal advice,  as well as a strong recommendation from the relevant SARS governance committee,  has agreed  that SARS should apply for leave to appeal the judgment of 16 November 2021 in the Arena Holdings matter.

SARS is appealing the order and opposing the confirmation by the Constitutional Court of the unconstitutionality of the Promotion to Access to Information Act and Tax Administration Act.

The judgment as it currently stands, if left unchallenged, would undermine the sacrosanct principle of the confidentiality of taxpayer information, which is the bedrock upon which the work of SARS and other international revenue authorities is based.

“The public can be assured that SARS will defend the principle of confidentiality on behalf of every single taxpayer. Every taxpayer is equal before the law, and we will apply the laws relevant to SARS without fear, favour or prejudice,” says Commissioner Kieswetter.

As this matter is now before the courts, SARS will refrain from commenting further.

For further information, please contact SARS at [email protected]

30 November 2021 – SARS today released trade statistics for October 2021 recording a preliminary trade balance surplus of R19.78 billion, attributable to exports of R147.92 billion and imports of R128.14 billion.

View the full Media Release here.

Or visit the Trade Statistics webpage.

29 November 2021 – The latest VAT Connect Newsletter was issued.  It includes topics like Section 72 decisions, backdating of alternative methods of apportionment, incomplete applications for alternative methods of apportionment, rulings on electronic services issued under the 2014 Regulations, supply of a going concern, tax invoices, intermediaries – funeral policies, Customs documentation and registration required for exports and recent Publications.

See the VAT Connect Issue 13 here.

29 November 2021 – On Friday we have communicated that as part of the Customs Modernisation Programme (CMP), authorised dealers in foreign exchange and currency, the South African Reserve Bank (SARB) and SARS are collaborating to combat illicit financial flows and customs valuation fraud associated with the misuse of advance foreign exchange payments in respect of goods to be imported.

A dedicated webpage was created today ‘Advance Import Payments’ where information will be hosted including a presentation to Industry, a letter to trade and on 3 December the new Guide and Policy will be added.

26 November 2021 – As part of the Customs Modernisation Programme (CMP), authorised dealers in foreign exchange and currency, the South African Reserve Bank (SARB) and SARS are collaborating to combat illicit financial flows and customs valuation fraud associated with the misuse of advance foreign exchange payments in respect of goods to be imported.

On 3 December 2021, SARS will be implementing a new functionality on its eFiling platform for importers to notify SARS of their intention to apply to an authorised dealer for an advance foreign exchange payment in respect of goods to be imported. For more information, see the letter to Trade.

26 November 2021 – Income Tax Act, 1962: Table of Interest Rates

• Table 3 – ​Rates at which interest-free or low interest loans are subject to income tax

26 November 2021 – Customs & Excise Act, 1964: Draft Amendments to Forms

• DA 260 – Tobacco products (SOS)
• DA 260 – Tobacco products (VM)

Due date for public comment: 3 December 2021

26 November 2021 – Tax Administration Act, 2011 – Public Notices

• Notice 1531 as published in Government Gazette 45540 – Incidences of non-compliance by a person in terms of section 210(2) that are subject to a fixed amount penalty
• Notice 1530 as published in Government Gazette 45539 – Notice in terms of section 25(7) extending the date for certain persons to submit income tax returns for the 2021 tax year to 2 December 2021

26 November 2021 – RFI04/2021: Compliance Management Solution

26 November 2021 – RFI05/2021: Production Management Solution

25 November 2021 – The latest Tax Practitioner Connect Newsletter issue 27 deals with a few topics including SARS extending the filing season deadline, new penalty rule for non-compliant taxpayers, debt management automation, registration of tax practitioners as public officers and the Commissioner prescribes physical impairment or disability expenditure.  For this and more, see the Tax Practitioner Connect Newsletter issue 27.

24 November – As we prepare for the festive season, we anticipate an increase in travellers entering and leaving South Africa via air, sea and land ports of entry. The South African Revenue Service (SARS) would like to provide clarity of the tax obligations pertaining to travellers as well as educate travellers on what to expect when arriving in or departing from South Africa.

South African residents and citizens, foreign nationals visiting South Africa, crew members, embassies, and tourism agencies all require access to this information which will be shared at this webinar. We therefore also request that you extend this invitation to any other interested parties.

The details of the event are as follows:

Theme: Customs Requirements for Travellers

Date: Thursday, 25 November 2021
Time: 17:00 – 19:00
Platforms: YouTube https://youtu.be/-ga8AolHzMQ

If you have questions about the Customs Requirements for Travellers, please email customs&[email protected]

14 November 2021 – RFI79/2021:  New Tender, Biometric Solution for Identity, Verification and Authentication of Taxpayers

23 November 2021 – The South African Revenue Service (SARS) is pleased with the overwhelming response it has received from taxpayers who have submitted their personal income tax returns since 1 July this year.

SARS would like to thank these taxpayers for responding to our strategic intent of promoting a culture of voluntary compliance.

However, to afford other taxpayers the opportunity to comply with their legal requirements, SARS will extend the filing season deadline for non-provisional individual taxpayers from 23 November 2021 to 2 December 2021.

SARS is acutely aware of systemic issues the organisation has experienced, as well as the impact of load-shedding on taxpayers which made it difficult for taxpayers to file their returns.

As a result, the date for levying of penalties on taxpayers that have not filed their return, will be extended and implemented in January 2022.

We urge taxpayers to use our convenient digital channels, namely, eFiling, SARS MobiApp, as well as the SMS service, which has the number 47277. By sending an SMS to this number, taxpayers can book an appointment at a SARS branch, check if they need to file a return and other services.

The SARS website has also been upgraded to allow for more digital services to taxpayers. For more information on these services, visit www.sars.gov.za.

SARS remains committed to make it simple and easy for taxpayers to meet their legal obligations and hopes that the extension of the filing season deadline will encourage greater compliance among taxpayers.

For further information, please contact SARS at [email protected]

23 November 2021 – SARS Commissioner Kieswetter is participating today 23 November in the Global Accounting Alliance – Tax working group panel discussions: International Tax – growing to meet the future. You can register for the event:

Webpage: International Tax – growing to meet the future – Chartered Accountants Ireland Events

Twitter: https://twitter.com/CharteredAccIrl/status/1461639337192349702?s=20

22 November 2021 – Tax Transparency and Exchange of Information occupied center stage on the international tax agenda this past week with the back-to-back hosting of the Africa Initiative and OECD Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) Plenary meetings. See the full media release here.

19 November 2021 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R1510, as published in Government Gazette 45501 on 19 November 2021, are now available

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

• Note 6 to Section C in Part 1 of Schedule No. 6 to provide more clarity to clients on the legal requirements for the relevant refund items

Publication details will be made available later

18 November 2021 – The Commissioner of the South African Revenue Service (SARS), Mr Edward Kieswetter, has noted the judgment handed down by the Gauteng High Court in the matter of Arena Holdings and others v SARS and others on 16 November 2021, on the release of information relating to a taxpayer. See the full media release here.

18 November 2021 – On 15 November 2021 SARS published Interpretation Note 28 for public comment. It refers to Draft Issue 3 of Interpretation Note 28 “Deductions of Home Office Expenses Incurred by Persons in Employment or Persons Holding an Office”. Frequently Asked Questions (FAQs) were published yesterday in support of the Interpretation Note. The FAQs are based on persons in employment who do not earn mainly commission (unless expressly stated otherwise).

For more information, see the Home Office Expenses webpage.

17 November 2021 – High Court Judgments 2022-2020:

• Arena Holdings(Pty) Ltd t/a Financial Mail and Others v CSARS and Others (88359/2019) [2021] ZAGPPHC (16 November 2021)
• Judgment Summary

15 November 2021 – The updated Message Implementation Guideline, CUSDEC – Customs Declaration (Version 29 variant 3), has been published. For more information please see the following webpage: Electronic Data Interchange (EDI).

11 November 2021 – Implementation of Tax Directive Enhancements: It has come to our attention that certain information was not clearly explained in the attached letter issued to you last week. Please find the updated letter explaining the information in paragraph 6 more clearly. Our sincere apologies for any inconvenience.

Recently introduced legislation makes provision for SARS to determine the effective rate of tax in respect of the combined employment and/or pension sources of income of a taxpayer, with reference to the latest data available to SARS, and to provide that rate to the retirement fund administrators for purposes of withholding PAYE.  It is the intention to introduce this service with effect from 1 March 2022.  Click here to read more.

• 11 November 2021 – Preferential trade under the AfCFTA is not yet possible as the tariff schedules required are still being negotiated. Once an agreement is reached on the tariff schedules, they will be appended to Annex 1 to the AfCFTA for adoption by the AU Submit. See the letter to Trade.

11 November 2021 – To assist taxpayers, SARS will host a virtual webinar on Thursday, 18 November 2021 for Small, Medium and Micro Enterprises (SMMEs), which will provide information on Value- Added-Tax (VAT). When taxpayers have clarity and certainty about their tax obligations, they will be in a better position to be compliant in their tax matters.

The following topics will be covered:

• Registration requirements
• VAT Filing categories
• Payments
• Refunds
• Deregistration

As an important stakeholder, you are invited to join us and you may also extend this invitation to other interested parties.

The details of the event are as follows:

Theme:  Value- Added-Tax
Date: Thursday, 18 November 2021
Time: 17:00 – 19:00
Platforms (Virtual): YouTube https://youtu.be/E8qvYmh3UV0

If you have questions about VAT, please email [email protected]

11 November 2021 – The South African Revenue Service (SARS) welcomes the unflinching commitment made by the Minister of Finance, Mr Enoch Godongwana, to fiscal sustainability, enabling long-term growth by narrowing  the budget deficit and stabilising debt, when he presented the Medium Term Budget Policy Statement (MTBPS) in Parliament today.

The Minister added that a fast-growing economy would allow for greater revenue collection, making it possible for a more comprehensive response to the challenges the country faces.

Incoming domestic and global economic indicators point to improving economic prospects after momentum slowed in recent months. This is amidst persistent supply chain disruptions and continued resurgences of COVID-19.  According to the October World Economic Outlook (WEO) report from the International Monetary Policy (IMF), the global economy is projected to grow by 5.9% in 2021 and 4.9% in 2022, 0.1 percentage point lower for 2021 than in the July forecast.

See the full media release here.

10 November 2021 – Tax Administration Act, 2011

• SARSTC 25330; 25331 and 25256 – Whether SARS correctly invoked uniform rule 30; whether SARS has demonstrated prejudice

10 November 2021 – Value-Added Tax Act, 1991

• Interpretation Note 70 (Issue 2) – Supplies Made for No Consideration

10 November 2021 – Value-Added Tax Act 1991

• Interpretation Note 70 – Supplies Made for No Consideration

10 November 2021 – Customs & Excise Act, 1964

• Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events

10 November 2021 – Tax Guide for Small Businesses 2020/2021

10 November 2021 – Customs & Excise Act, 1964

• Draft Amendment to Part 1 of Schedule No. 1 – Super fine maize meal

Due date for public comment: 8 December 2021

10 November 2021 – Updated Customs weekly list of unentered goods

9 November 2021 – Tax Administration Act, 2011: Publication of Explanatory Summary of the Tax Administration Laws Amendment Bill, 2021. The Minister intends to introduce the following Bill in the National Assembly in the near future.

9 November 2021 – The Commissioner of the South African Revenue Service (SARS), Mr Edward Kieswetter, told Parliament today that SARS was encouraged by the measured progress in rebuilding SARS as an institution transforming itself into a SMART Modern SARS.  See the full media release here.

8 November 2021 – New Penalty Rule and Auto-Assessment process: With effect from 1 December 2021, SARS has been empowered to levy a late submission of return penalty where one or more personal income tax returns are outstanding. As a transitional measure for the first year, the one tax return or more rule will only apply to the 2021 tax return.

The deadline for individual non-provisional taxpayers is 23 November 2021. Taxpayers in the auto-assessment population, who neither accepted nor edited and submitted their simulated assessments by this date, will receive an original assessment based on an estimate in accordance with section 95 of the Tax Administration Act, 2011.  This assessment is not subject to objection and appeal. However, a taxpayer who is not in agreement with his or her assessment may file a complete and accurate tax return within 40 business days of the assessment date. Such a return will be late, which means that normal late submission penalties and interest (where applicable) will apply. See the letter to stakeholders for more information. 

To see an example of the reminder SMSs currently being sent, click here.

8 November 2021 – An upgraded [email protected]™ Employer version 7.2.0 was released. The change is an adjustment to the EMP501 pre-population process to allow special characters, including the single apostrophe ( ‘ ) in the employer name field . See the full release notes here.

To download the latest version of [email protected], click here.

8 November 2021 – Implementation of Tax Directive Enhancements. Update as on 11 November: It has come to our attention that certain information was not clearly explained in the attached letter issued to you last week. Please find the updated letter explaining the information in paragraph 6 more clearly. Our sincere apologies for any inconvenience.

Recently introduced legislation makes provision for SARS to determine the effective rate of tax in respect of the combined employment and/or pension sources of income of a taxpayer, with reference to the latest data available to SARS, and to provide that rate to the retirement fund administrators for purposes of withholding PAYE.  It is the intention to introduce this service with effect from 1 March 2022.  Click here to read more.

5 November 2021 – Binding Private Rulings

• BPR 370 – Registration of shares in the name of beneficial holder
• BPR 369 – Deductibility of interest incurred pursuant to liquidation of company
• BPR 368 – Payments made pursuant to an agreement relating to a permission to occupy

5 November 2021 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R1481, as published in Government Gazette 45427 on 5 November 2021, are now available

5 November 2021 – The latest mobile tax unit schedules  for Western Cape, November 2021, have been published.

4 November 2021 – The external policy document, Registration Licensing and Designation, has been updated. The following facility codes has been added to the Facility Code list – SC-CF-19-A02:

• U1 – Corsair Logistics (Pty) Ltd.
• U2 – Buffalo International Logistics (Pty) Ltd.
• U3 – Buffalo International Logistics (Pty) Ltd.
• U4 – Access World (South Africa) (Pty) Ltd.
• U5 – Independent Warehouse Solutions (Pty) Ltd.

4 November 2021 – Value-Added Tax Act, 1991

• Interpretation Note 118 – Value-Added Tax Consequences of Points-Based Loyalty Programmes

4 November 2021 – Income Tax Act, 1962

Binding General Ruling 58 – Purchase of Different Types of Annuities at Retirement

4 November 2021 – Value-Added Tax Act, 1991

• VAT Rulings Process Reference Guide (Issue 3)

4 November 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 and substitution of various tariff subheadings under tariff heading 73.04, in order to increase the rate of customs duty on certain tube, pipes and hollow profiles from free to 15% and 10% to 15%, respectively – ITAC Report 643

Publication details will be made available later

4 November 2021 – Updated Customs weekly list of unentered goods

3 November 2021 – Income Tax Act, 1962

• Draft Interpretation Note – Extraordinary dividends treated as income or proceeds on disposal of certain shares

Due date for public comment: 14 January 2022

3 November 2021 – Third Party Data Bi-Annual Submissions: 1 September 2021 – 31 October 2021: Production Submissions NOW CLOSED!

Please note that 2022 Bi-Annual submissions period has now closed.

If you have not yet made your data submission, you are urged to make your submission without any further delay.

If you are still experiencing any challenges in making your submissions and have not yet made contact with us please engage us promptly by emailing SARS Third Party Data Support ([email protected]).

We would like to thank you for your efforts in ensuring that your data and declarations were submitted on time that is in keeping with voluntary compliance.

Your contributions are valued and supports our journey to increase and expand the use of data in pursuit of building a smart modern SARS, with unquestionable integrity, trusted and admired.

• 3 November 2021 – Please note that the Production platforms for both Secure File Gateway and Connect:Direct will be temporarily offline for planned maintenance between 18:00 and 20:00 on Friday 5 November 2021.

  For more information  see the Third Party Data Submissions Platform webpage.

2 November 2021 – Income Tax Act, 1962

• Guide on the Determination of Medical Tax Credits (Issue 13)

Updated to incorporate the Amended List of Qualifying Physical Impairment or Disability Expenditure – Effective from 1 March 2020

2 November 2021 – Employment Tax Incentive Act, 2013

• Draft Interpretation Note – Meaning of “employee” for purposes of the Employment Tax Incentive Act

Due date for public comment: 3 December 2021

2 November 2021 – Questions and Answers for RFP31/2021: Appointment of a General Building contractor for the provision of office space and turnkey fit-out for SARS Kosi Bay office, located at the KwaZulu Natal/Mozambique Border Post.

29 October 2021 – Income Tax Act, 1962:

• Amended List of Physical Impairment or Disability Expenditure Effective 1 March 2020 (Revised 29 October 2021)

Also available at Legal Counsel Publications – Find a Guide – Income Tax

29 October 2021 – The guide on How to submit a dispute via eFiling has been updated with the extension of Covid-19 PAYE and ETI information.

29 October 2021 – Tax Administration Act, 2011: Notice in terms of section 210(2), listing the incidences of non-compliance that are subject to a fixed amount penalty in accordance with section 210(1) and 211 of the Act

29 October 2021 – The South African Revenue Service (SARS) today issued the Amended List of Physical Impairment or Disability Expenditure Effective 1 March 2020

See the full media statement here.

29 October 2021 – RFP48/2021:  New Tender, The Supply and Maintenance of Document Authentication X-Ray Machine

• 29 October 2021 – FINAL REMINDER! Third Party Data Bi-Annual Submissions from 1 September 2021 to 31 October 2021. Production Submissions ONLY 2 DAYS to the DUE DATE. You are encouraged to make your submissions ahead of the due date to avoid last minute challenges and potential delays.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 onward. 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 please see the Third Party Data Submissions Platform webpage.

29 October 2021 – SARS today released trade statistics for September 2021 recording a preliminary trade balance surplus of R22.24 billion attributable to exports of R157.02 billion and imports of R134.78 billion. Exports decreased by R1.57 billion (1.0%) between August and September 2021 and imports increased by R18.47 billion (15.9%) over the same period.

See the full media release here.

Or visit the Trade Statistics webpage.

28 October 2021 – Due to Eskom’s implementation of Stage 4 load shedding, the Registration Licensing and Accreditation (RLA) webinar will be postponed to 4 November 2021.

The webinar was intended for SARS to inform and engage with valued customs clients and stakeholders regarding registration and licensing. We regret that the possible technical and connectivity difficulties that may be caused due to load shedding would hinder a productive and meaningful engagement with customs clients and stakeholders.

SARS acknowledges the importance of the RLA webinar and would want to do due diligence to this topic. We apologise for the inconvenience caused.

The updated details of the event are as follows:

Theme: RLA Release 3

Date: Thursday, 4 November 2021
Time: 16:00 – 18:00
Platforms: YouTube – https://youtu.be/hYzDpwJwp94

If you have questions about RLA Release 3, please email [email protected]

For a list of all webinars, see the Taxpayer and Trader Education webpage.

28 October 2021 – Updated Customs weekly list of unentered goods

27 October 2021 – SARS will introduce enhancements to the Tax Directives process. The Trade Testing dates are 25 October 2021 – 22 November 2021 in order to prepare for the go-live date planned for December 2021. The exact date will be communicated closer to the time.  An updated Interface Specification is available, see IBIR-006 Tax Directives Interface Specification Version 6.203.

Keep an eye on the I want a Tax Directive webpage.

26 October 2021 – The SARS Annual Report for 2020 – 2021 was published. To see all SARS Annual Reports and Strategic Plans, visit the Annual Reports & Strategic Plans webpage linking from About Us. Or click on the direct link to the latest SARS Annual Report 2020 – 2021.

26 October 2021 – There is a new scam purporting to be from SARS, deceiving taxpayers about possible refunds. Do not open the link because it takes you to a phishing site.

25 October 2021 – To all Customs Clients, you are invited to a live Webinar on Registration, Licensing and Accreditation (RLA). As you may know, RLA, an electronic platform where registration and licensing applications are managed, was implemented in April 2020. There have been several enhancements to the platform since its implementation with the most recent enhancement implemented on 10 September 2021. This most recent enhancement will allow certain client types who have to renew their licenses at regular intervals to do so via RLA on eFiling for the first time. Current Customs clients will eventually be allowed to re-register on the RLA system, starting soon with clearing agents and rolling out to remaining clients in a phased approach.

• Date: Thursday, 28 October 2021
• Time: 16:00 – 18:00
• YouTube:  https://youtu.be/hYzDpwJwp94

If you have questions during the webinar, please email [email protected]

25 October 2021 – High Court Judgments 2022-2020:

• CSARS v Samsung Electronics South African (Pty) Ltd (35255/2018) [2021] ZAGPPHC (12 October 2021)
• CSARS v G W van der Merwe and Others (7255/2019) [2021] ZAWCHC (21 September 2021)

25 October 2021 – The Mobile Tax Unit schedules have been updated. See under Eastern Cape – November 2021.

25 October 2021 – An upgraded [email protected]™ Employer version 7.1.9 was released. The changes are enhancement to the import validation process to include warnings when duplicate certificate numbers are used for different employees, updated EMP501 PDF form to include and display the reason provided for over- or understatement and adjustment to calculations on the EMP501 declaration page to include cents in amount fields. See the full release notes here.

To download the latest version of [email protected], click here.

23 October 2021 –  Customs & Excise, 1964: The Harmonized System (HS) 2022 landing page has been updated to incorporate the tariff amendment notices R1079, R1080, R1081, R1082, R1083, R1084, R1085, R1086, R1087 and R1089, as published in Government Gazette 45378 on 22 October 2021

23 October 2021 – Customs & Excise Act, 1964: Publication details for rule amendment notice R1084, as published in Government Gazette 45378 of 22 October 2021, are now available

23 October 2021 – Customs & Excise Act, 1964: Publication details for tariff amendment notices R1079, R1080, R1081, R1082, R1083, R1084, R1085, R1086, R1087, R1089 and R1090, as published in Government Gazette 45378 on 22 October 2021, are now available

22 October 2021 – The guide, How to Complete the Registration Amendments and Verification Form RAV01, has been updated with the latest information on the inclusion of Notice of Registration for Companies and Trusts Income Tax and PAYE (inclusive of SDL and UIF).

22 October 2021 – RFP27/2021:   Updated invitation letter indicating the extension of the closing date from 1 November 2021 to 2 November 2021 due to the public holiday.

22 October 2021 – New tender, RFP34/2021: Provision of Two (2) Forklifts for the Durban Customs Warehouse

Please note that the tender is also advertised on E-sourcing and bidders can respond via that channel.

22 October 2021 – Please note that the Production platforms for both Secure File Gateway and Connect:Direct will be temporarily offline for planned maintenance between 16:00 and 19:00 on Friday 22 October 2021.

Please do not submit any files in the Production environment during this time, as they will not be received or processed. Files already in the system will be paused and will continue processing upon conclusion of the maintenance.

For more information  see the Third Party Data Submissions Platform webpage.

21 October 2021 – The Taxpayer and Trader Education, and SMME segment will host a webinar on Turnover Tax for SMMEs to help taxpayers to comply with their tax obligations.

We invite you to join this webinar:

Date: Thursday, 21 October 2021
Time: 17:00-19:00
YouTube: https://youtu.be/BsCGWXwQuIg

21 October 2021 – Customs & Excise Act, 1964 (Harmonised System 2022): The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –

• Explanatory Memorandum, elaborates on specific changes included in the amendments of the Schedules to the Customs and Excise Act, 1964, in terms of the Harmonised System (HS) 2022;
• Part 1 to Schedule No. 1, by the insertion, substitution and deletion of various notes, to implement the recommendations made by the WCO in order to implement HS 2022;
• Part 1 to Schedule No. 1, to implement the recommendations made by the WCO, in order to implement HS 2022 on a 6-digit international level as well as the consequential amendment on a national (8-digit) level;
• Part 2A to Schedule No. 1, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1;
• Part 2B to Schedule No. 1, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1;
• Part 3D to Schedule No. 1 as a consequence to the implementation of HS 2022 in Part 1 of Schedule No.;
• Part 3E to Schedule No. 1, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1;
• Part 1 to Schedule No. 3, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1;
• Part 2 to Schedule No. 4, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1;
• Part 3 to Schedule No. 5, as a consequence to the implementation of HS 2022 in Part 1 of Schedule No. 1;
• Schedule No. 6, as a consequence to the implementation of HS 2022 in Part 1 of Schedule No. 1;
• Correlation table – serves as a guide to assist with the transposition of goods on a national level but has no legal status;
• Correlation table – serves as a guide to assist with the transposition of goods on a national level but has no legal status; and
• FAQs for HS 2022

The aforementioned amendments are with effect from 1 January 2022.

Publication details will be made available later

21 October 2021 – Customs & Excise Act, 1964 (EPA): The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the amendments to –

• Part 1 of Schedule No. 1, to give effect to the phase down of the rates of duty for 2022 in terms of the Economic Partnership Agreement (EPA) (with effect from 1 January 2022).

Publication details will be made available later

20 October 2021 – Value-Added Tax Act, 1991

• Binding General Ruling 57 – Whether the term “consideration” includes an amount of transfer duty for the purposes of calculating a notional input tax deduction on the acquisition of second-hand fixed property

20 October 2021 – Income Tax Act, 1962: Draft Guide to the Voluntary Disclosure Programme

Due date for public comment: 10 December 2021

20 October 2021 – The Commissioner must approve the valuation of shares held by the deceased person in unlisted companies/close corporations or shareblock companies at the time of death.

For the valuations to be done, valuation packs together with the Valuation Pack Checklist, must be provided to the Share Valuations Team at the following address: [email protected].

Please note:

• Emails should be kept to a size of 2MB per email. Emails should be numbered if send in batches to allow SARS to verify that all emails are received.
• Shares/ members’ interests that are bequeathed to the surviving spouse and not sold by the estate, would no longer be required to be approved by SARS. (This will only be the case if the full portion of the shares/members’ interest that the deceased person held is bequeathed to the surviving spouse in terms of an approved Will or intestate succession. Should any portion go to another heir or the spouse obtains it in terms of a re-distribution agreement, then approval by SARS will be required.)

The requirements for each type of valuation pack are as follows:

Ordinary shares/Member’s interest

• Valuation of the shares/member’s interest.
• Should the shares be in a holding company of a group, then the consolidated financial statements should also be included.
• The annual financial statements as close as possible to date of death.
• The annual financial statements for the 2 years prior to date of death.
• Copy of the letter of executorship, (as well as a letter indicating authority to deal with SARS in this regard or power of attorney given by the executor/executrix.)
• Contact details of the executor/executrix.
• If there is fixed property in the company/close corporation, then a REV246 form needs to be completed and attached.
• If Patents in a company/close corporation, then a valuation thereof should be attached.

Preference Shares

• Copy of the Memorandum, Articles and other documents that sets out the rights attached to the preference and other shares of the company.
• Copy of the financial statements of the company as close as possible to the date of death.

Loan accounts

Please note that loan accounts are not approved by SARS and should be submitted to the Master of the High Court only.

For more information, see the Estate Duty webpage.

19 October 2021 – The latest Tax Practitioner Connect Newsletter issue 26 deals with a few topics including Commissioner appeals to non-compliant practitioners to become compliant, Task team established to combat fraudulent alterations of taxpayer eFiling profiles, SARS to commence with reporting unlawful use of trademark, Posting of VAT201 returns discontinued and SARS ups the ante regarding PAYE non-compliance.  For this and more, see the Tax Practitioner Connect Newsletter issue 26.

19 October 2021 – Please note that the Pre-Production (Trade Test) platforms for both Secure File Gateway and Connect:Direct will be temporarily offline for planned maintenance between 17:00 on Tuesday 19 October and 07:00 on Wednesday 20 October 2021.

Please do not submit any files in the Pre-Production (Trade Test) environment during this time, as they will not be received or processed. Files already in the system will be paused and will continue processing upon conclusion of the maintenance. For more information  see the Third Party Data Submissions Platform webpage.

18 October 2021 – The Notice of Registration functionality on eFiling was enhanced.  The current Notice of Registration functionality for PIT and VAT has now been extended to include CIT, PAYE and Trusts. eFilers can now access their Notices of Registration for all tax types online. Follow these easy steps:

For Organisations:

• Step 1 – Login to http://www.sarsefiling.co.za/
• Step 2 – Go to the Organizations main menu
• Step 3 – Click SARS Registered details on the side menu
• Step 4 – Select Notice of Registration
• Step 5 – Select the relevant tax type: VAT or CIT or PAYE or Trusts

For Individuals:

• Step 1 – Login to http://www.sarsefiling.co.za/
• Step 2 – Click on the Notice of Registration icon on the top right side of the screen
• Step 3 – Click on Request new or view

For more information on eFiling features, see our eFiling system webpage.

18 October 2021 – Customs & Excise Act, 1964: Amendment to rules under section 120 – Substitution of the Automotive Production and Development Programme (APDP) quarterly accounts (DAR223)

Publication details will be made available on 22 October 2021

18 October 2021 – The South African Revenue Service (SARS) today welcomed Ms Natasha Singh, a chartered accountant with more than 20 years’ experience, as Director: High Wealth Individual (HWI) Segment. Commissioner Kieswetter introduced Ms Singh to colleagues and staff at the Woodmead offices where the new unit will be co-located with the Large Business & International (LB&I) Segment.

See the full media statement here.