North West Tax Workshop Schedule for January 2025
14 January 2025 – The North West tax workshop schedules for January 2025 are now available.
Legal Counsel – Dispute Resolution & Judgments – High Court: 2025–2023
14 January 2025 – Companies Act, 2008, Tax Administration Act, 2011, Value-Added Tax Act, 1991
Business rescue: Whether the applicants have established prima facie that the second applicant’s obligations to pay VAT generated by its trading during the course of business rescue were compromised in terms of the approved business plan.
Customs Weekly List of Unentered Goods now available
13 January 2025 – The state provides state warehouses for the safekeeping of goods. These are managed by Customs. The purpose of this list of unentered goods is to notify the importer, exporter and any other person that has interest in the goods that the goods have been taken up into the State warehouse and if they remain unentered they will be disposed in accordance with the provisions of the Customs & Excise Act.
See the latest Customs Weekly List of Unentered Goods here.
Legal Counsel – Primary Legislation – Acts Administered by the Commissioner
9 January 2025 – National Legislation
- Global Minimum Tax Administration Act 47 of 2024 (GG 51884) promulgated on 9 January 2025
Legal Counsel – Dispute Resolution & Judgments – Constitutional Court
9 January 2025 – Value-Added Tax Act, 1991; Tax Administration Act, 2011
Leave to appeal: The appeal is upheld with costs, including the costs of two counsel. The order of the Supreme Court of Appeal is set aside and replaced with the following:
- The appeal is upheld.
- The order of the Gauteng Division of the High Court, Pretoria is set aside and replaced with the following:
“The application is dismissed with costs, including the costs of two counsel.”
Legal Counsel – Dispute Resolution & Judgments – High Court: 2025–2023
9 January 2025 – High Court Judgments:
- Jaymat Enviro Solutions CC v CSARS (7559/2024) [2024] ZAWCHC 423 (13 December 2024)
- ASPASA NPC and Others v CSARS (2023/099811) [2024] ZAGPPHC 1286 (6 December 2024)
- Southern Ambition 1942 CC and Another v CSARS (5808/2021) [2024] ZAFSHC 371 (15 November 2024)
- Dankie Oupa Delwery CC v CSARS (A216/2023) [2024] ZAGPPHC 1202 (14 November 2024)
- Glencore Merafe Venture and Others v CSARS (38144/22) [2024] ZAGPPHC 1196 (7 November 2024)
- South Africa Custodial Services (Louis Trichardt (Pty) Ltd v CSARS (A291/2022) [2024] ZAGPPHC 1059 (31 October 2024)
Summaries are available on the High Court Judgments page.
Legal Counsel Publications – Tables of Interest Rates
7 January 2025 – Income Tax Act, 1962: Updated Tables of Interest Rates
- Table 1 – Interest rates on outstanding taxes and interest rates payable on certain refunds of tax
- Table 2 – Interest rates payable on credit amounts
Customs Weekly List of Unentered Goods now available
6 January 2025 – The state provides state warehouses for the safekeeping of goods. These are managed by Customs. The purpose of this list of unentered goods is to notify the importer, exporter and any other person that has interest in the goods that the goods have been taken up into the State warehouse and if they remain unentered they will be disposed in accordance with the provisions of the Customs & Excise Act.
See the latest Customs Weekly List of Unentered Goods here.
Legal Counsel – Primary Legislation – Acts Administered by the Commissioner
3 January 2025 – National Legislation
- Global Minimum Tax Act 46 of 2024 (GG 51830) promulgated on 24 December 2024
Legal Counsel – Primary Legislation – Amendment Acts
3 January 2025 – National Legislation: The following Amendment Acts have been promulgated on 24 December 2024:
- Rates and Monetary Amounts Amendment Act 45 of 2024 (GG 51829)
- Revenue Laws Second Amendment Act 44 of 2024 (GG 51828)
- Tax Administration Laws Amendment Act 43 of 2024 (GG 51827)
- Taxation Laws Amendment Act 42 of 2024 (GG 51826)
Legal Counsel – Preparation of Legislation – Discussion Papers
3 January 2025 – Taxation of alcoholic beverages: Due date for comment extended until close of business on 14 February 2025
Legal Counsel – Dispute Resolution & Judgments – Tax Court: 2025–2023
31 December 2024 – Tax Court Judgments
- SARSTC IT 46204 & VAT 22494 (IT & VAT) [2024] ZATC PTA (6 November 2024)
- SARSTC VAT 22425 (VAT) [2024] ZATC JHB (6 August 2024)
- SARSTC IT 45673 (IT) [2024] ZATC PTA (17 July 2024)
Summaries are available on the Tax Court Judgments page.
Media release: Trade statistics for November 2024
31 December 2024 – South Africa recorded a preliminary trade balance surplus of R34.7 billion in November 2024 attributable to exports of R180.9 billion and imports of R146.2 billion.
See the full Media Release here.
Or visit the Trade Statistics webpage.
Legal Counsel – Secondary Legislation – Tariff Amendments 2024
27 December 2024 – Customs & Excise Act, 1964: Publication details for correction notice R.5734, as published in Government Gazette 51823 of 27 December 2024, are now available.
Legal Counsel – Secondary Legislation – Tariff Amendments 2024
24 December 2024 – Customs & Excise Act, 1964: The correction notice, scheduled for publication in the Government Gazette, relates to correcting –
- Notice in Part 1 of Schedule No. 1, by the substitution of the rates of duty in the column headed “EU/UK” for tariff subheadings 5911.90.20 and 5911.90.70 from 13,2% to 12%, where they appear in Notice No. R. 5622 of Government Gazette No. 51709 on 06 December 2024; and
- Notice in Part 1 of Schedule No. 1, by the substitution of the rates of duty in the columns headed “General” and “MERCOSUR” for subheading 9403.40.30 from 25% and 20% to 20% and 18%, respectively, where they appear in Notice No. R. 5622 of Government Gazette No. 51709 on 06 December 2024.
The notice, as published on 6 December 2024, and the subsequent corrections are effective 1 January 2025
Publication details will be made available later
Protect yourself, only use registered Tax Practitioners!
23 December 2024 – Be aware of unregistered individuals offering to help with your tax matters, watch our short tutorial video – Protect yourself, only use registered Tax Practitioners!
You can also use the online look-up feature to check if a Tax Practitioner is indeed registered.
The SARS Gqeberha branch reopens
23 December 2024 – Following the closure notice on 18 December 2024, the SARS Gqeberha branch reopens after water issues were resolved. Our apologies for the inconvenience.
Legal Counsel – Secondary Legislation – Tariff Amendments 2024
20 December 2024 – Customs and Excise Act, 1964: Publication details for tariff amendment notice R5712, as published in Government Gazette 51775 of 20 December 2024, are now available.
Legal Counsel – Secondary Legislation – Tariff Amendments 2024
19 December 2024 – Customs and Excise Act, 1964: The tariff amendments notice, scheduled for publication in the Government Gazette, relates to the amendments to –
- Part 2 of Schedule No. 4, review of rebate item 411.60/00.00/01.00 in order for the rebate item to be phased out over the period of three years (ITAC Report 721).
Publication details will be made available later
Tax Exempt Institutions: How to apply for Public Benefit Status
19 December 2024 – The process for Tax Exempt Institutions to apply for Public Benefit Status has been improved.
Non-profit organisations play a significant role in society as they assist with the social and development needs of the country. Preferential tax treatment is designed to assist these organisations with their financial resources. The preferential tax treatment for Non-profit organisations is not automatic and organisations that meet the requirements set out in the Income Tax Act must apply for this exemption.
Watch our new tutorial video on how to apply – How to apply for the Public Benefit Status.
More information below and on the Tax Exempt Institutions webpage.
SARS has improved the EI1 application form for entities that qualify to apply for income-tax-exempt status. Download the EI1 application form here.
These entities include:
- Public Benefit Organisations (PBOs)
- Recreational Clubs
- Home Owners’ Associations
- Membership Associations
- Professional Bodies
- Public Institutions
- Government of the Republic (National, Provincial, or Local)
- Section 18A Status
Form enhancements:
- Easier completion: the online form can be saved, submitted as a PDF, or printed.
- Clearer guidance to help different taxpayers fill in the form correctly.
- Space for signatures and declaration by those accepting Fiduciary Responsibility. This improvement means that submitting an EI2 form is unnecessary if the Founding Document is legally valid.
The EI1 application form is legally up to date and covers recommendations by the Financial Action Task Force to reduce risk. Applicants must complete a new section titled “General”, which has containers for Non-Profit Organisation registration and Persons Acting in Fiduciary Responsibility. This new section is part of SARS’s risk-based methodology and does not constitute approval criteria.
Guide on how to complete the EI1 Application form:
SARS has developed a guide with annexures that speak to each of the different Exempt Institutions categories, and how to complete the application form. This lets taxpayers fill in the form easily. The guide and annexures give information on the supporting documents that must be submitted with the application (depending on the Exemption Category being applied for). Download the guide with the annexures here.
SARS encourages applicants to start using the new EI1 application form as soon as possible. SARS will accept applications based on the old forms until 28 February 2025.
