What’s New at SARS

21 July 2023 – Customs and Excise Act, 1964: Publication details for tariff amendment notices R3696, R3697, R3698, as published in Government Gazette 49013 of 21 July 2023, are now available.

20 July 2023 – Until the 31 December 2020, goods exported from the Southern African Customs Union (SACU) member states and from Mozambique to the United Kingdom (UK) were covered by the Southern African Development Community-European Union Economic Partnership Agreement (the SADC-EU EPA).

As from the 01 January 2021 such goods were traded under the SACUM-UK EPA. The SACUM-UK EPA was negotiated and concluded while the UK was a member of the European Union (EU).

For more information, see the letter to Trade. 

20 July 2023 – The Alberton tax and Customs branches will be closing on 21 July 2023 at their current locations.

The Customs branch will be reopening temporarily as a Pop-up Branch in the training centre at the Alberton campus, 28 St Austell St, New Redruth, Alberton, on 24 July 2023. Operating hours:  08h00 – 16h00 Monday to Friday

The tax branch will be reopening at Alberton City Mall, shop 21 and 22, level 1(entrance number 10), cnr Voortrekker Rd and Du Plessis Rd, New Redruth, Alberton on 24 July 2023. Take note: From 24 to 28 July, a Mobile Tax Unit will be stationed at the old branch to serve the scheduled walk-in appointments. Operating hours:  08h00 – 16h00 Monday, Tuesday, Thursday and Friday; 09h00 – 16h00 Wednesday. All current services will be offered at the new location via appointment.

20 July 2023 – Customs and Excise Act, 1964: The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –

• Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08, to extend the safeguard duties with a rate of 48,04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) – ITAC Report 715 (24 July 2023 up to and including 23 July 2024);
• Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08, to amend the safeguard duties to a rate of 46,04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) – ITAC Report 715 (24 July 2024 up to and including 23 July 2025); and
• Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08, to amend the safeguard duties to a rate of 44,04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) – ITAC Report 715 (24 July 2025 up to and including 23 July 2026).

Publication details will be made available later

19 July 2023 – RFP19/2023: Provision of Graph Database Management Software Tool with Maintenance and Support

The Technical evaluation criteria and Compulsory briefing session slides can now be viewed.

19 July 2023 – High Court Judgments

• NCP Alcohols (Pty) Ltd (D7515/2020) [2023] ZAKZNDBNHC (17 July 2023)
• Glencore Operations SA (Pty) Ltd and Others v CSARS and Another (15988/2020) [2023] ZAGPPHC (17 July 2023)

Summaries are available on the High Court Judgments page

18 July 2023 – Income Tax Act, 1962: Multilateral Instrument (MLI) synthesised texts:

• Cameroon
• Hong Kong
• Romania
• Pakistan
• Malaysia
• New Zealand

17 July 2023 – e@syFile version 7.3.7 was released.

14 July 2023 – High Court Judgments

• Diageo SA (Pty) Ltd v CSARS (A223/2021) [2023] ZAGPPHC 508 (5 July 2023)
• Lion Match Company (Pty) Ltd v CSARS (A 202/2020; IT 13950) [2023] ZAGPPHC 384 (29 May 2023)
• I-Cat International Consulting (Pty) Ltd v CSARS (41667/2021) [2023] ZAGPPHC 268 [2023]; 3 All SA 154 (GP) (24 April 2023)
• Tomson NO and Others v CSARS and Another (33918/2021) [2023] ZAGPPHC 359 (24 April 2023)

Summaries are available on the High Court Judgments page

14 July 2023 – Supreme Court of Appeal Judgments

• CSARS v Free State Development Corporation (1222/2021) [2023] ZASCA 84 (31 May 2023)
• CSARS v Nyhonyha and Others (1150/2021) [2023] ZASCA 69 (18 May 2023)

Summaries are available on the Supreme Court of Appeal Judgments page

14 July 2023 – Income Tax Act, 1962

• Interpretation Note 106 (Issue 2) – Deduction in respect of certain residential units

14 July 2023 – Income Tax Act, 1962

• Interpretation Note 106 – Deduction in respect of certain residential units

14 July 2023 – Income Tax Act, 1962

• Guide to the Exemption from Normal Tax of Income from Films (Issue 2)

14 July 2023 – Customs and Excise Act, 1964: Publication details for tariff amendment notice R3669, as published in Government Gazette 48959 of 14 July 2023, are now available.

14 July 2023 – Achieving our Vision 2024 of a smart, modern SARS with unquestionable integrity that is trusted and admired is of paramount importance. Pivotal to the delivery of our vision are our digital platforms & technology infrastructure. In order to provide clarity & certainty, make it easy for taxpayers & traders to comply with their obligations and building public trust and confidence, our technology assets have to demonstrate the highest levels of availability, robustness and security.

Pursuant to our Vision and Strategic Objectives, which include modernising our systems to provide Digital and Streamlined online services, we are hard at work ensuring that our digital platforms & technology infrastructure are available, robust & secure, by performing regular upgrades, enhancements, and maintenance.

In light of the above, eFiling may be intermittently unavailable on Friday 14 July 2023 from 18:00 to 24:00.

Customs Digital Platforms will not be available on Friday 14 July 2023 from 18:00 to 24:00.

Responses (CUSRES messages) to transactions submitted during this time will be delayed, however arrival and exit management functions are available at land border posts for all released declarations and manifests.

Stakeholders are therefore urged to submit priority Goods Declarations (bills of entry) and Road Manifest by Friday 14 July 2023 @ 17:00.

13 July 2023 – Achieving our Vision 2024 of a smart, modern SARS with unquestionable integrity that is trusted and admired is of paramount importance. Pivotal to the delivery of our vision are our digital platforms & technology infrastructure. In order to provide clarity & certainty, make it easy for taxpayers & traders to comply with their obligations and building public trust and confidence, our technology assets have to demonstrate the highest levels of availability, robustness and security.

Pursuant to our Vision and Strategic Objectives, which include modernising our systems to provide Digital and Streamlined online services, we are hard at work ensuring that our digital platforms & technology infrastructure are available, robust & secure, by performing regular upgrades, enhancements, and maintenance.

In light of the above, eFiling may be intermittently available for a short while on Thursday evening 13 July 2023 from 22:00 to 22:10.

13 July 2023 – Customs and Excise Act, 1964: The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the amendments to –

• Part 3 of Schedule No. 6, by the insertion of Note 14 as well as rebate item 670.05/000.00/01.00, in order to provide for a partial refund of the Road Accident Fund Levy on fuel used in the manufacturing of foodstuffs.

Publication details will be made available later

13 July 2023 – Tax Court judgments

• SARSTC VAT 1373 & 13862 (VAT) [2023] ZATC JHB (3 July 2023)
• SARSTC 25334 (MPRD) [2023] ZATC JHB (31 March 2023)

Summaries are available on the Tax Court judgments page

12 July 2023 – The SMS Online Payment scam is requesting unsuspecting taxpayers to click on a link to receive payment sent to their account. Please do not click on the phishing link, if in doubt, email [email protected].

Keep an eye on our Scams examples webpage.

12 July 2023 – Income Tax Act, 1962

• Interpretation Note 101 (Issue 2) – Gains or losses on foreign exchange transactions