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What’s New at SARS

Legal Counsel – Secondary Legislation – Rule Amendments 2021

1 December 2021 – Customs & Excise Act, 1964: The rule amendment notice, scheduled for publication in the Government Gazette of 3 December 2021, relates to advance foreign exchange payments.

Publication details will be made available later

Media release – SARS to apply for leave to appeal the judgment of 16 November 2021

30 November, 2021 – The Commissioner of the South African Revenue Service, Mr Edward Kieswetter, after receiving carefully considered legal advice,  as well as a strong recommendation from the relevant SARS governance committee,  has agreed  that SARS should apply for leave to appeal the judgment of 16 November 2021 in the Arena Holdings matter.

SARS is appealing the order and opposing the confirmation by the Constitutional Court of the unconstitutionality of the Promotion to Access to Information Act and Tax Administration Act.

The judgment as it currently stands, if left unchallenged, would undermine the sacrosanct principle of the confidentiality of taxpayer information, which is the bedrock upon which the work of SARS and other international revenue authorities is based.

“The public can be assured that SARS will defend the principle of confidentiality on behalf of every single taxpayer. Every taxpayer is equal before the law, and we will apply the laws relevant to SARS without fear, favour or prejudice,” says Commissioner Kieswetter.

As this matter is now before the courts, SARS will refrain from commenting further.

For further information, please contact SARS at [email protected]ov.za

Durban branch is closed

1 December 2021 – The Durban branch is closed today, 01/12/2021. The branch will be fully operational tomorrow 02/12/2021.   Our apologies for the inconvenience.

Update on Advance Import Payments

29 November 2021 – On Friday we have communicated that as part of the Customs Modernisation Programme (CMP), authorised dealers in foreign exchange and currency, the South African Reserve Bank (SARB) and SARS are collaborating to combat illicit financial flows and customs valuation fraud associated with the misuse of advance foreign exchange payments in respect of goods to be imported.

A dedicated webpage was created today ‘Advance Import Payments’ where information will be hosted including a presentation to Industry, a letter to trade and on 3 December the new Guide and Policy will be added.

 

Latest VAT Connect newsletter

29 November 2021 – The latest VAT Connect Newsletter was issued.  It includes topics like Section 72 decisions, backdating of alternative methods of apportionment, incomplete applications for alternative methods of apportionment, rulings on electronic services issued under the 2014 Regulations, supply of a going concern, tax invoices, intermediaries – funeral policies, Customs documentation and registration required for exports and recent Publications.

See the VAT Connect Issue 13 here.

Legal Counsel – Legal Counsel Publications – Tables of Interest Rates

26 November 2021 – Income Tax Act, 1962: Table of Interest Rates

  • Table 3 – ​Rates at which interest-free or low interest loans are subject to income tax

Customs Advance Payment Notification

26 November 2021 – As part of the Customs Modernisation Programme (CMP), authorised dealers in foreign exchange and currency, the South African Reserve Bank (SARB) and SARS are collaborating to combat illicit financial flows and customs valuation fraud associated with the misuse of advance foreign exchange payments in respect of goods to be imported.

On 3 December 2021, SARS will be implementing a new functionality on its eFiling platform for importers to notify SARS of their intention to apply to an authorised dealer for an advance foreign exchange payment in respect of goods to be imported. For more information, see the letter to Trade.

Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

26 November 2021 – Customs & Excise Act, 1964: Draft Amendments to Forms

  • DA 260 – Tobacco products (SOS)
  • DA 260 – Tobacco products (VM)

Due date for public comment: 3 December 2021

Legal Counsel – Secondary Legislation – Public Notices

26 November 2021 – Tax Administration Act, 2011 – Public Notices

  • Notice 1531 as published in Government Gazette 45540 – Incidences of non-compliance by a person in terms of section 210(2) that are subject to a fixed amount penalty
  • Notice 1530 as published in Government Gazette 45539 – Notice in terms of section 25(7) extending the date for certain persons to submit income tax returns for the 2021 tax year to 2 December 2021

Latest Tax Practitioner newsletter now available

25 November 2021 – The latest Tax Practitioner Connect Newsletter issue 27 deals with a few topics including SARS extending the filing season deadline, new penalty rule for non-compliant taxpayers, debt management automation, registration of tax practitioners as public officers and the Commissioner prescribes physical impairment or disability expenditure.  For this and more, see the Tax Practitioner Connect Newsletter issue 27.

Reminder – Invitation to Customs requirements for travellers webinar

24 November – As we prepare for the festive season, we anticipate an increase in travellers entering and leaving South Africa via air, sea and land ports of entry. The South African Revenue Service (SARS) would like to provide clarity of the tax obligations pertaining to travellers as well as educate travellers on what to expect when arriving in or departing from South Africa.

South African residents and citizens, foreign nationals visiting South Africa, crew members, embassies, and tourism agencies all require access to this information which will be shared at this webinar. We therefore also request that you extend this invitation to any other interested parties.

The details of the event are as follows:

Theme: Customs Requirements for Travellers

Date: Thursday, 25 November 2021
Time: 17:00 – 19:00
Platforms: YouTube https://youtu.be/-ga8AolHzMQ

If you have questions about the Customs Requirements for Travellers, please email customs&[email protected]

Media Release – SARS extends filing season deadline

23 November 2021 – The South African Revenue Service (SARS) is pleased with the overwhelming response it has received from taxpayers who have submitted their personal income tax returns since 1 July this year.

SARS would like to thank these taxpayers for responding to our strategic intent of promoting a culture of voluntary compliance.

However, to afford other taxpayers the opportunity to comply with their legal requirements, SARS will extend the filing season deadline for non-provisional individual taxpayers from 23 November 2021 to 2 December 2021.

SARS is acutely aware of systemic issues the organisation has experienced, as well as the impact of load-shedding on taxpayers which made it difficult for taxpayers to file their returns.

As a result, the date for levying of penalties on taxpayers that have not filed their return, will be extended and implemented in January 2022.

We urge taxpayers to use our convenient digital channels, namely, eFiling, SARS MobiApp, as well as the SMS service, which has the number 47277. By sending an SMS to this number, taxpayers can book an appointment at a SARS branch, check if they need to file a return and other services.

The SARS website has also been upgraded to allow for more digital services to taxpayers. For more information on these services, visit www.sars.gov.za.

SARS remains committed to make it simple and easy for taxpayers to meet their legal obligations and hopes that the extension of the filing season deadline will encourage greater compliance among taxpayers.

For further information, please contact SARS at [email protected]

Tax working group panel discussions: International Tax – growing to meet the future

23 November 2021 – SARS Commissioner Kieswetter is participating today 23 November in the Global Accounting Alliance – Tax working group panel discussions: International Tax – growing to meet the future. You can register for the event:

Webpage: International Tax – growing to meet the future – Chartered Accountants Ireland Events

Twitter: https://twitter.com/CharteredAccIrl/status/1461639337192349702?s=20

 

 

Media Release – Continued collaboration towards tax transparency through exchange of information

22 November 2021 – Tax Transparency and Exchange of Information occupied center stage on the international tax agenda this past week with the back-to-back hosting of the Africa Initiative and OECD Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) Plenary meetings. See the full media release here.

Legal Counsel – Secondary Legislation – Tariff Amendments 2021

19 November 2021 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R1510, as published in Government Gazette 45501 on 19 November 2021, are now available

Legal Counsel – Secondary Legislation – Tariff Amendments 2021

18 November 2021 – Customs & Excise Act, 1964: The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the amendments to –

  • Note 6 to Section C in Part 1 of Schedule No. 6 to provide more clarity to clients on the legal requirements for the relevant refund items

Publication details will be made available later

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