What’s New at SARS

30 January 2025 – Achieving our Vision 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 maintenance are scheduled for:

• Saturday, 01 February 2025 from 05h00 to 09h00
• Saturday, 01 February 2025 from 20h00 to 00h00

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

Responses (CUSRES messages) to transactions submitted during the evening 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 all Goods Declarations (bills of entry) and Road Manifest, especially those deemed priority, by Saturday, 01 February 2025 @ 19h00.

28 January 2025 – SARS invites you to tender for the goods and/or services as detailed in RFP30/2024.

23 January 2025 – This message serves as a reminder to all Customs clients who are deferment account holders to kindly adhere to the 13th deferment payment requirements, which becomes due by end of the financial year, 31 March 2025.

For more information, see the letter to stakeholders.

23 January 2025 – Achieving our Vision 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 maintenance is scheduled for: Friday, 24 January 2025 from 18h00 to 22h00,

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

22 January 2025 – Tax Administration Act, 2011

• SARSTC IT 46591 (IT) [2024] ZATC JHB (31 July 2024)

Whether SARS has shown good cause for its default – whether the following factors militate in favour of default judgment or condonation:

1. Prospects of success
2. Balance of prejudice

21 January 2025 – Income Tax Act, 1962

• Interpretation Note 136 – Public benefit organisations: Non-professional sport and recreation

21 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.

21 January 2025 – The Commissioner of the South African Revenue Service, Mr. Edward Kieswetter, will host a commemoration of the 2025 International Customs Day (ICD). SARS will observe ICD under this year’s theme “Commitment to Enhancing Efficiency, Security, and Prosperity as Our Core Focus,” as communicated by the World Customs Organization.

The global community celebrates ICD annually on 26 January in honour of the inaugural session of the Customs Co-operation Council, which took place on that date in 1953.

Please join us on:

Date: Friday, 24 January 2025
Time: 10:00 – 13:00
YouTube Link: https://youtube.com/live/es3yYsuiI8M?feature=share

20 January 2025 – Income Tax Act, 1962

• Interpretation Note 53 (Issue 4) – Limitation of allowances granted to lessors of affected assets

20 January 2025 – Income Tax Act, 1962

• Interpretation Note 53 (Issue 3) – Limitation of allowances granted to lessors of affected assets

20 January 2025 – The facility codes used in Box 30 of Goods Declaration have been updated to remove the details of the cancelled Transit Shed, namely:

• Kuehne and Nagel (Pty) Ltd with code R3 based at OR Tambo International Airport; and
• De-grouping Facility named Berry and Donaldson (Pty) Ltd with code M9 based at O R Tambo International Airport.

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

20 January 2025 – Income Tax Act, 1962

• Draft Interpretation Note 54 (Issue 3) – Deductions not allowed – Corrupt activities fines and penalties and fruitless and wasteful expenditure

17 January 2025 – Income Tax Act, 1962

• Guide to the Urban Development Zone (UDZ) Allowance (Issue 9)

17 January 2025 – The deadline for Trusts and individual taxpayers who are provisional taxpayers to file their annual income tax returns for the 2024 tax year, is Monday, 20 January 2025.

The 2024 year of assessment refers to the period between 01 March 2023 to 29 February 2024.

A provisional taxpayer is any person who receives income or to whom income accrues, other than remuneration.  A Trust is included under the definition of a “person” in terms of the Income Tax Act, no.58 of 1962 and is therefore regarded as a taxpayer.

The South African Revenue Service (SARS) wishes to thank those taxpayers who have already submitted their annual tax returns and urges taxpayers who are yet to submit their tax returns, to do so before the impending deadline.

Taxpayers including Trusts, are legally obliged to register for the applicable tax, file tax returns, make accurate declarations in their tax returns and make payments due to SARS where applicable. Non-compliance with these obligations is a criminal offence and will attract penalties and interest. Taxpayers must register for eFiling to file their annual income tax return.

It is important to note that all Trusts are required to file a tax return annually, including those that are not economically active. The trustees are the “representative taxpayer” of a Trust and are legally liable in their official and personal capacity for meeting its tax obligations, even when using a tax practitioner to administer the tax affairs of the Trust on their behalf. SARS will hold all the trustees of a Trust jointly and severally liable for the tax non-compliance of Trusts.

SARS has made it easy for taxpayers to comply through online filing solutions. The personal income tax return (ITR12) and Trust income tax return (ITR12T) may be obtained on eFiling while an appointment with a SARS branch may be made on the SARS website.

Taxpayers are encouraged to refer to the SARS website for further information on their tax obligations at the following links: Trusts, Tax Filing Season and Provisional Tax.  The SARS website provides a dedicated Trusts webpage with regular updates on a Trust’s tax obligations, guides and a list of Trust tax registration supporting documents. Video tutorials and webinars  on Trust tax compliance may be viewed at https://www.youtube.com/@sarstax.

Issued by the South African Revenue Service

16 January 2025 – Beware of fraudulent activities! Don’t fall for imposters pretending to be SARS sending notifications about refunds on assessments.  Always verify the authenticity of such messages on the Scams & Phishing webpage. Stay informed, stay safe! #SARS #ScamAlert

15 January 2025 – The latest Monthly Tax Digest newsletter for January 2025 is now available.

15 January 2025 – 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 maintenance is scheduled for:

Friday, 17 January 2025 from 18h00 to 21h00,

Saturday, 18 January 2025 from 16h00 to 19h00.

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

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 all Goods Declarations (bills of entry) and Road Manifest, especially those deemed priority, by Friday, 17 January 2025 @ 17h00.

15 January 2025 – The Commissioner of the Border Management Authority, Dr Michael Masiapato wishes to inform all travellers, transport operators, and stakeholders that operations at Grobler’s Bridge Port of Entry have been temporarily suspended due to adverse conditions caused by high water levels as a result of the rainfall.

The increased water level has reached a point where it significantly compromises the safe and efficient functioning of the port. As a precautionary measure, all vehicles within the operational space of the port have been cleared to ensure the safety of all individuals and equipment.

Following consultations with our Botswana counterparts and thorough deliberation by the Port Management Committee, it has been decided that the temporary suspension of operations is necessary to prioritise safety. This decision reflects our unwavering commitment to the well-being of our personnel, travellers, and all stakeholders.

We assure the public that the situation is being closely monitored on an hourly basis, and regular updates will be provided. For diversion of movements, Stockpoort and Platjan Ports of Entry can be used as alternatives by travellers and small vehicles as these are non-commercial ports.

For cargo movements, travellers and truck operators are advised to use Skilpadshek, Ramatlabama, Beitbridge and Kopfontein as alternative Ports of Entry.

Travellers are to note the operating hours of the above-mentioned ports as follows:

Non-Commercial Ports of entry

• Stockpoort Port of Entry – 06:00-18:00
• Platjan Port of Entry – 06:00-18:00

Commercial Ports

• Skilpadsnek Port of Entry – 06:00-00:00
• Kopfontein Port of Entry – 06:00–00:00
• Ramatlabama Port of Entry – 06:00-22:00
• Beitbridge Port of Entry – 24 hours

The BMA apologises for any inconvenience caused by this suspension and appreciates your understanding and cooperation during this period. Your safety remains our top priority.

Enquiries:

Mmemme Mogotsi
Deputy Assistant Commissioner: Communications and Marketing
Email: [email protected] and cell 072 856 4288
Report suspicious activities at the port on 0801 229 019. “If you see something, say something”.

STATEMENT ISSUED BY THE BORDER MANAGEMENT AUTHORITY (BMA)

14 January 2025 – The North West tax workshop schedules for January 2025 are now available.