What’s New at SARS

25 April 2024 – The tax workshop schedule for Bloemfontein during May has been published.

25 April 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, by the insertion of rebate item 460.15/8482.99.17/01.08 in order to provide for a temporary rebate provision for the importation of certain outer rings of journal roller bearings, classifiable in tariff subheading 8482.99.17 (ITAC Report 660).

Publication details will be made available later

25 April 2024 – The submission period for Employers’ Annual Reconciliation Declaration (EMP501) is 1 April to 31 May 2024.

Importantly, these reconciliation declarations (EMP501) must include the latest and most accurate payroll information regarding their employees, and the tax they have deducted covering the full tax year from 1 March 2023 to 28 February 2024.

The employer’s annual reconciliation must be submitted by 31 May 2024, so that employee’s auto-assessments and tax returns can be prepared accurately.

For more information, watch the guidance videos below:

• • How to Install and Update e@syFile
  • How to Add Employer and Employees on e@syFile
  • How to create a Tax Certificate on e@syFile
  • How to Create & Submit a Recon on e@syFile
  • IRP5 Income Code Session 1
  • IRP5 Fringe Benefits and Deduction Codes session 2

24 April 2024 – The facility codes used in Box 30 on the Customs Clearance Declaration (CCD) have been updated to include the details of the new approved container depots, ISS Global Forwarding South Africa (Pty) Ltd. and Allport Cargo Services (Pty) Ltd., in ORTIA Johannesburg.

SC-CF-19-A02 – Facility Code List – External Annexure

24 April 2024 – Customs Weekly List of Unentered Goods

24 April 2024 – The Mandatory Disclosure Rules (MDR) process has been designed to improve compliance within the Common Reporting Standard (CRS). The process aims to identify practices of tax avoidance and opaque offshore structures that attempt to circumvent the reporting.      

The functionality can receive and send information on reportable arrangements to improve compliance and the quality of data received within CRS. SARS will be able to receive declarations from local and foreign intermediaries based on prescribed rules, and send out validated reports in line with Automatic Exchange of Information (AEOI) standards.

A new webpage and eFiling guide have been published:

• Mandatory Disclosure Rules (MDR) on Common Reporting Standards (CRS), Avoidance Arrangements and Opaque Offshore Structures
• GEN-GEN-49-G01 – Administration of Exchange of Information MDR Rules – External Guide

24 April 2024 – The Western Cape Mobile Tax Unit schedule for May 2024 is now available.

24 April 2024 – 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 and technology infrastructure. To provide clarity and certainty, make it easy for taxpayers and traders to comply with their obligations and building public trust and confidence, our technology assets must demonstrate the highest levels of availability, robustness, and security.

In accordance with 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 and technology infrastructure are available, robust, and secure, by performing regular upgrades, enhancements, and maintenance.

Considering the above, SARS Digital platform upgrades are scheduled for Friday, 26 April 2024 from 18h00 to 21h00 on Sunday, 28 April 2024.

During this time, you may experience intermittent service interruption on our Tax and Customs Digital Platforms.

Stakeholders are therefore urged to submit priority Goods Declarations (bills of entry) and Road Manifest by Friday, 26 April 2024 @ 14h00.

22 April 2024 – The automated dispute process is now extended to Trusts. A Trust is now able to lodge the relevant dispute (RFR01, RFRE, NOO or NOA) on eFiling or at the SARS Branch.  The manual ADR1 form for objections is no longer accepted for Trusts from 20 April 2024. 

The Trust dispute process will be the same as the process currently applicable to Personal Income Tax.  Suspension of payment will not be included for Trusts at this stage.

• GEN-PEN-05-G02 – Guide to submit a dispute via eFiling – External Guide

Note added on 7  May 2024:

7 May 2024 – An essential part of the delivery of SARS’s Vision 2024 is the organisation’s digital platforms and technology infrastructure. As such, on 20 April 2024, SARS successfully released the system enhancements to improve its efficiency and effectiveness in resolving Trust tax disputes. These enhancements will aid in providing clarity and certainty and make it easy for taxpayers and traders to comply with their obligations.

The Trust dispute process was always a manual process that was done using the ADR1 and ADR2 forms (alternative dispute resolution forms). The new enhancements for Trusts will entail the submission of disputes through eFiling or by visiting a SARS branch. Therefore, the current electronic functionalities for disputes, Requests for Reasons, Requests for Remission (RFR), Notices of Objection, and Notices of Appeal, now accommodate submissions by Trusts.

Both channels will assist taxpayers in capturing the RFR, or dispute, via a fully guided process.

However, it should be noted that Trusts that submitted any of the processes mentioned above before 20 April 2024 should still conclude their dispute through the manual process.

22 April 2024 – SARS has identified fraudulent activities where users attempt to register to use the eFiling platform, and that compels SARS to embark on an initiative aimed at curbing these illicit activities.

A taxpayer is required to provide a valid email address and cell phone number to register for and utilise the eFiling service. This information will serve as the eFiling security contact details and will be used to send a one-time-pin (OTP) to authenticate the eFiler.

Should the SARS system identify that the email address or cell phone number has already been provided by an eFiler and is actively in use (maximum usage reached), an error message will be displayed on the user’s screen. The taxpayer will be required to insert alternate contact details to continue or book an appointment with the SARS Branch for assistance.

The related guides have been updated:

• IT-AE-47-G01 – How to register for the use of the SARS MobiApp – External Guide
• IT-AE-49-G01 – Services offered via the SARS MobiApp – External Guide
• GEN-ELEC-18-G01 – How to Register for eFiling and Manage Your User Profile – External Guide

22 April 2024 – You can now request your RLA status and Customs code from the SARS Online Query System(SOQS):

• The “Request my Customs Code” function enables you to retrieve your customs codes directly through the SARS Online Query System (SOQS).
• The “Request your RLA status” function enables you to track the progress of your RLA application submissions using the SARS Online Query System (SOQS).

No more queues, just seamless online query efficiency!

19 April 2024 – The latest Government Connect Newsletter Issue 17 is available. This issue includes information on Employees’ tax compliance, Third-party data annual submission, the enhancement of the SARS Online Query system and advancement in requesting SARS certificate for Third-party data submission.

19 April 2024 – Tax Administration Act, 2011: Public Notice 4742, as published in Government Gazette 50528 on 19 April 2024 relate to notice in terms of section 95(6) of the Tax Administration Act, 2011, extending the date by which a taxpayer, eligible for automatic assessment, has to submit an income tax return.

19 April 2024 – Customs and Excise Act, 1964: Draft amendments rules and forms, and Schedule

Draft amendments to rules and forms

• Draft amendments to the rules under sections 21(1), 60 and 120 – Storage of imported bunker fuel in special customs and excise storage warehouses
  • DA 185 – Application form – Registration or Licensing of Customs and Excise Clients
  • DA 185.4B4 – Licensing Client Type 4B4 – Special storage warehouse
  • DA 185.4B17 – Licensing Client Type 4B17 – Marine remover of imported bunker fuel

Draft amendments to Schedule

• Draft amendment to Schedule – Additional Note 1(h) to Chapter 27 of Schedule No. 1

Due date for comment: 10 May 2024

19 March 2024 – As part of the RLA efficiency changes, the Customer Trader Portal has been updated to enable traders to download their notification of approval and registration certificates directly from the “Registered Client Type” section on the RLA dashboard.

SC-CF-42 – Customs Trader Portal – External Guide

19 April 2024 – Currently the Merge functionality available via eFiling or at Taxpayer Service, allows the taxpayer or representative to initiate a merge, which consolidates the Entity records and Tax Reference Numbers (TRNs) into a single tax profile.

A new ‘unmerge’ function has now been introduced and allows SARS branch offices to undo the incorrectly merged case. The unmerge option can only be used if cases have been previously merged or auto merged.  (Remember to make an appointment.)

GEN-ELEC-15-G01 – Guide to the Entity Merge Functionality on eFiling – External Guide

19 April 2024 – Customs and Excise Act, 1964: Publication details for tariff amendment notice R4725, as published in Government Gazette 50512 on 19 April 2024, are now available.

18 April 2024 – The latest Tax Practitioner Connect Newsletter Issue 51 is available. This issue includes information on employee’s tax compliance, Third-party Data annual submission, enhancement of SARS Online Query System, important information for SMME’s, derigistration of tax practitioners, outsourcing of debt collections and advancement in requesting the SARS certificate for Third-party Data Submission.

18 April 2024 – 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. 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.

In accordance with 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.

Considering the above, SARS Digital platform upgrades are scheduled for Friday, 19 April 2024 from 18h00 to 23h00.

During this time, you may experience intermittent service interruption on our Tax and Customs digital Platforms.

18 April 2024: South African government and private sector partners published a report on the terrorist financing risk assessment on the non-profit organisation (NPO) sector that will result in focused, proportionate, and risk-based measures to mitigate the identified risks.

The report is being launched today, 18 April and tomorrow, 19 April.

The sector risk assessment is in line with the Financial Action Task Force (FATF) global standards to combat money laundering and terrorist financing, as well as South Africa’s follow-up action plan to address grey listing by the FATF in 2023. The FATF is an intergovernmental body which sets global standards and measures for combating money laundering and terrorist financing. As a member of the FATF, South Africa is obliged to meet these standards.

The global standards of the FATF require that countries periodically identify and assess the terrorist financing risks to which organisations that raise or disburse funds for good works, are exposed.

See the full media release.