What’s New at SARS

15 March 2023 – Companies Act, 2008, Income Tax Act, 1962, and Tax Administration Act, 2011

• Henque 3935 CC t/a PQ Clothing Outlet (in Business Rescue) v CSARS (2020/35790) [2023] ZAGPJHC (7 March 2023)

Business rescue: Whether the Commissioner for the South African Revenue Service (SARS) can set-off a tax liability of a company against the VAT refunds due to the company in circumstances where the tax liability concerns a period prior to the company entering into business rescue, but was only determined after the company had already entered into business rescue

15 March 2023 – Due to safety concerns for our staff and taxpayers as a result of the NEHAWU strike in the area, the Mbombela (Nelspruit) branch will be closed with immediate effect. The branch will reopen on Wednesday, 22 March 2023.  All virtual appointments will be honoured. Continue to use our Digital Channels and Online Services.

14 March 2023 – Income Tax Act, 1962

• Interpretation Note 35 (Issue 5) – Employees’ tax: Personal service providers and labour brokers

14 March 2023 – Income Tax Act, 1962

• Interpretation Note 35 (Issue 4) – Employees’ tax: Personal service providers and labour brokers

13 March 2023 – RFP41-2022: Appointment of a service provider for the provisioning of Red-Hat maintenance and support for the period of 5 years

13 March 2023 – Tax Administration Act, 2011

The following public notices were promulgated on Friday, 10 March 2023:

• Notice 3146 GG 48188 – Rules promulgated under section 103, prescribing the –
  • procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in section 104(2)
  • procedures for alternative dispute resolution
  • conduct and hearing of appeals
  • application on notice before a tax court
  • transitional rules
• Notice 3136 GG 48187 – Notice of address of service specified by the Commissioner in terms of section 11(5) with regard to any notice or process by which legal proceedings are instituted
• Notice 3135 GG 48187 – Notice of addresses at which a document, notice or request is to be delivered or made for purposes of rule 2(1)(c)(ii) and rule 3(1) read together with rule 2(c)(iii) of the rules promulgated in terms of section 103

13 March 2023 – Customs & Excise Act, 1964

• Draft amendments to rules under sections 77H and 120 – Internal administrative appeals

Due date for comment: 31 March 2023

10 March 2023 – Customs & Excise Act, 1964: Draft Schedule and Forms Amendments

• Part 3 of Schedule No. 6 – Insertion of Note 14 and refund item 670.05/00.00/01.00
• DA 185 – Application forms: Registration / Licensing of Customs and Excise clients
• DA 185.4A3 – Registration client type 4A3 – Rebate/refund user (Schedule No’s 3, 4 and 6)

Due date for comment: 24 March 2023

10 March 2023 – An Authorised Economic Operator (AEO) is a company involved in the international movement of goods and approved by SARS Customs as complying with World Customs Organisation or equivalent compliance and supply chain security standards. AEOs may include manufacturers, importers, exporters, brokers, carriers, consolidators, intermediaries, ports, airports, terminal operators, integrated operators, warehouses, distributors and freight forwarders.

Once your application is successful, you become an accredited AEO with immediate access to benefits including substantial discounts on security.

Apply today:

Step 1: Contact the AEO team on [email protected]

Step 2: Client Relationship Manager conducts client engagement with the prospective client

Step 3: Complete and submit application and self-assessment forms

Step 4: Documentary review and Client Relationship Manager contacts you

Step 5: Validation audits conducted

Step 6: Accreditation Committee considers application

Step 7: If approved, client awarded AEO and access to range of benefits

For more information, see the Authorised Economic Operator (AEO) webpage.

10 March 2023 – A tax compliance statement issued by SARS indicates that the $4 million sale of the game at President Cyril Ramaphosa’s Phala Phala farm in 2020 has been declared. South African Revenue Services Commissioner, Edward Kieswetter says all high-profile political office bearers should agree to make their tax affairs public as evidence of a commitment to transparency.

Watch the interview where Commissioner Edward Kieswetter discuss this topic with a television news channel.

10 March 2023 – Beware of the latest email scam saying that a letter of demand which requires your attention has been issued and telling you to click on the link to open the letter.  Please ignore and don’t click on any links. If in doubt, please send an email to [email protected]. See an example of the latest scam – Scam-Letter of demand-10 March 2023.

10 March 2023 – RFP16/2022: Renewal of current VMWare software support and subscription and the procurement of additional VMWare software licenses

8 March 2023 – Income Tax Act, 1962: Average Exchange Rates

• Table A – A list of the average exchange rates of selected currencies for a year of assessment as from December 2003
• Table B – A list of the monthly average exchange rates to assist a person whose year of assessment is shorter or longer than 12 months

8 March 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 the light of the above, system upgrades are scheduled for Friday, 10 March from 18:00 until Saturday 11 March, 01:30. During this time various services on eFiling may not be available.

8 March 2023 – Invitation to a webinar on the SARS Administered Incentives

The South African Revenue Service (SARS) invites you to a webinar to engage Small, Micro, and Medium Enterprises (SMMEs) about various domestic and cross border incentives available to help them grow their businesses. The webinar will also touch on revenue compliance obligations, help Traders understand their responsibilities before the SARS financial year end.

Recent surveys conducted by SARS on SMME Traders revealed that 82.2% are unaware of available Customs & Excise incentives and do not take advantage of them, while 78,6% lacked confidence in their understanding of policies, systems and legislation which can influence their general compliance behaviour.

As an important stakeholder, we invite you to join the webinar, and to extend the invitation to other interested parties.

The details of the webinar are as follows:

Theme: SARS administered Incentives

Date: Thursday, 09 March 2023
Time:  10:00-12:00
Platforms: Zoom and YouTube

Registration link: https://sars-gov-za.zoom.us/webinar/register/WN_10qIQSHNS3yfO-Xv3nIoyA

Passcode: 358575

After registering, you will receive a confirmation email with information on how to log on to the webinar.

To view the presentation click here.

8 March 2023 – Commissioner Edward Kieswetter confirmed in interviews with television news channels that:

• President Ramaphosa is tax compliant, watch the interview here.
• SARS is satisfied that all income has been disclosed, watch this interview here.

8 March 2023 – The mobile tax unit schedules for Limpopo during March and April 2023 have been published.

8 March 2023 – The facility codes used in Box 30 on the Customs Clearance Declaration (CCD) have been updated with a name change of transit shed P2 in ORTIA from Lonrho Logistics (PTY) Ltd. to PCA Logistics (PTY) Ltd.

The Facilities code list is an annexure to the External Policy for the Registration, Licensing and Designation.

7 March 2023 – Mindful of the considerable public interest and concern in the affairs of the taxpayers Mr Matamela Cyril Ramaphosa, Ntaba Nyoni Estate and Ntaba Nyoni Feedlot, SARS has received the consent of the Taxpayers in terms of section 69 (6) of the Tax Administration Act no 28 of 2011 (TAA), to make a public statement. Without the express written consent of the Taxpayer and the Public Officers in terms of section 69(6) of the TAA, SARS would be prohibited by law from making this statement. The companies’ consent was provided by the Public Officer for each of the companies respectively appointed in terms of section 246 of the TAA, 2011 and responsible for all acts and matters of a company for tax purposes.

See the full media statement here.