What’s New at SARS

14 June 2024 – SARS would like to invite all interested parties to a free tax education session to be held at our Upington branch on 27 June 2024.

For more information, click here.

13 June 2024 – A new scam is doing the rounds pretending to be from SARS. The scam talks about tax refund. Please don’t click on the link given in the email and delete the scam email immediately. An example of the scam was published on our Scams & Phishing webpage.

13 June 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, 14 June 2024 from 18h00 to 22h00.

During this time, you may experience intermittent service interruption on our Customs Digital Platform.

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, 14 June 2024 @ 17h00.

12 June 2024 – As part of the Customs Modernisation Programme (CMP), an online traveller declaration system called the South African Traveller Management System (SATMS) has been implemented in phases.

The online Traveller Declaration can be accessed via SARS Mobi Application and scanning the QR Code which is available on display throughout the Customs ports. Travellers can use the online Traveller Declaration to register or create a profile, complete, describe the goods in their possession and submit travelling declarations.

This phase of the project includes the:

• Expanding of the list of the goods in the possession of the Traveller. The expanded possession list comprises of those goods meant for:
  • Commercial trade;
  • Temporary importation or exportation;
  • Permanent import or export;
  • Refund claim; and
  • Remodelling or repairs.
• Duty Calculation by the online declaration system and display payable amount to Travelers.

SC-PA-01-11 – Traveller Processing – External Policy

SC-PA-01-11-A02 – Completion of Traveller Card – External Annexure

SC-PA-01-12 – SATMS Through the SARS Website – External Guide

SC-PA-01-13 – SATMS Through the Mobi-App and QR Code Scan – External Guide

12 June 2024 – As part of the Customs Modernisation Programme related to Air Passenger Tax (APT), the Travel Manifest Submissions function enables the taxpayer to submit manifests directly through the SARS Online Query System (SOQS) in a CSV file.  The process for submitting the travel manifest has not been incorporated into the Customs and Excise SOQS Guide. A separate annexure has been created to provide a detailed step by step process on how to create a CSV file:

• SC-CF-60 – Customs and Excise SOQS – External Guide
• SC-CF-60-A01 – Creating a CSV File – External Annexure
• SC-CF-60-A02 – APT Manifest CSC Specifications – External Annexure

12 June 2024 – No, you don’t have to register as an importer if you meet certain conditions. Personal goods can be cleared with Customs under the generic code 70707070. However, you must meet the following conditions:

• According to the Legal LSec CE RA Customs and Excise Rules 1995 as amended as published on 12 April 2024 on the Rule Amendments webpage, the allowance has changed from not more than R50 000 (only 3 transactions) to not more than R150 000 (one or more);
• You are only allowed to import goods for home consumption or personal use, not for resale or any other business;
• You must be located in South Africa;
• Your identity number/ Passport number or taxpayer reference number must be entered in the field provided in the declaration form.

Should the purchase falls outside these limitations, you will have to register and obtain an importer or exporter code.

Note that the above clearance process has been in place for a number of years, and it’s only the amount and number of transactions that have changed in April 2024. This ruling is not related to the possibility of adding a tax or duty on parcels of low value e.g. buying clothing from overseas companies as it is merely a discussion at this point and not official.

12 June 2024 – Not sure whether you must submit an Income Tax Return (ITR12) for this Filing Season? Answer these simple questions and find out. See our helpful online tool – Do you need to submit a return?

12 June 2024 – The USSD channel is one of the ways SARS engages with taxpayers who might not have internet access or only have a standard mobile phone. The SARS USSD channel involves dialling a service code for SARS. As a response, SARS presents menu options on the mobile device. The fourth menu option on the USSD Channel is the eBooking callback service.

To manage the effect of the number of queries during peak tax seasons while striving for excellence in taxpayer service, a decision was made to remove the eBooking callback as part of the USSD menu option.

Taxpayers who would like to make an appointment are encouraged to:

• Use the eBooking system
• Contact SARS directly via the SARS Contact Centre.
• Send an SMS to request an appointment, follow these easy steps:
  • Send an SMS to SARS on 47277 
  • Add this wording in the SMS: Booking (Space) ID number/Passport number/ Asylum Seeker number

For more information see the Guide to SARS Mobile Tax Services or visit SARS Mobile Tax Services.

 

10 June 2024 – Value-Added Tax Act, 1991

• Frequently Asked Questions – Domestic Reverse Charge Regulations (Issue 3)

10 June 2024 – A reminder of the scam alert published last week: Fraudsters are posing as SARS, luring taxpayers into a trap. Don’t fall for it! SARS never provides bank account numbers. If you need to make a payment, only use the official SARS payment channels, see the Make a Payment webpage.

The bank accounts used in the scam are fraudulent bank accounts and SARS is following up with the relevant banks and authorities:

An example of the scam has been published on our Scams & Phishing webpage.

Note that the email address the scam is being sent from, is not a SARS email address:

From: South African Revenue Service <[email protected]>
Date: 2024/06/06 08:48 (GMT+02:00)
To:
Subject: Notification from SARS

Dear Taxpayer,

An important notification has been issued and is attached to this mail. Please respond or act as stated on the letter.

10 June 2024  –  SARS Rissik street branch is closed today, Monday 10 June 2024. All virtual appointments will still be honoured. We apologise for the inconvenience.

7 June 2024 — The South African Revenue Service (SARS) confirms that the Gauteng South Regional Division sentenced Suhayle Ballim, the sole member of SHL Wholesalers CC (SHL) to 15 years’ direct imprisonment for defrauding the organisation. Ballim was accused of purportedly exporting goods from the Republic of South Africa to other African countries (ghost exports), which resulted in him and SHL claiming undue Value-Added Tax (VAT). The case took 14 years to finalise in court due to delays caused by Ballim as pointed out by the presiding magistrate.

Ballim and SHL submitted false VAT 201 returns for 39 VAT periods from February 2004 until April 2007, wherein outputs of the declared goods that were purportedly sold to clients in Mozambique and Zimbabwe resulted in a zero-rated supply, which, in turn, resulted in fraudulent VAT refunds totaling R15 607 587.86 being paid by SARS.

The investigation, led by the SARS Criminal Investigation Unit, included search and seizure operations, which were conducted on the business premises and private residence of SHL and Ballim respectively, where false export documents, invoices, delivery notes, road manifests and export bills of entry (DA550) were discovered. Ballim used the proceeds from the fraudulent refunds to maintain his lifestyle as the sole signatory on the banking account of SHL.

SARS Commissioner, Mr Edward Kieswetter, thanked SARS and other law enforcement agencies, including the National Prosecuting Authority and the South African Police Service for their dedication to ensuring that Ballim and SHL were prosecuted for their actions. He said, “The message is loud and clear that SARS will not rest nor tolerate those who indulge in criminality and deprive the country’s fiscus of what is due to it. Taxpayers who live lavish lifestyles, beyond honest means, by stealing from the most vulnerable in society must face the consequences; SARS will make it hard and costly for those who engage in criminality”.

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

7 June 2024 – SARS has recognised the challenges faced by taxpayers in submitting medical aid data accurately and on time. To simplify this process and reduce the burden on taxpayers, SARS is making changes on the data that is required from medical aid schemes.

The changes include:

• Provision of data on disabled Principal members and their dependents
• Data of persons making payment on behalf of principal members.
• Separate non-allowable from the allowable expenses, currently reported as claims not paid or covered by medical schemes on the IT3(f) certificate.
• Field 4, File Layout Version must be 3.
• For inclusivity of disabled taxpayers with multiple disabilities, the Principal Member and Dependent Disability Information containers in the Medical Scheme Contributions external BRS (Version 1.07) have been expanded to allow the selection of multiple disabilities. For ease of reference, the changes in the latest BRS (Version 1.08) are as follows:
  • Under the Principal Member Disability Information record, fields 261 to 265 have been added and field 191 has been amended
  • Additionally, the Dependent Disability Information record has additional fields from 266 to 270 and field 216 has been amended.

These changes will also allow SARS to reduce audit interventions, and enable speedy assessment of tax returns, and assist in allocating medical tax credits to the correct taxpayers. Effective September 2024, medical aids are expected to provide the requested data in line with the conditions outlined in the external Medical Scheme Contributions Business Requirement Specification (BRS).

The Medical Aid updated solution will be availed via Connect: Direct® and Secured File Gateway [HTTPS] for Trade Testing from 12 August to 06 September 2024, refer trade testing queries to [email protected] with the subject Medical Trade Testing.

To allow for a smooth transition, SARS will grant a grace period of 6 months for partial submission of the requested data while stakeholders attain resources that consent to full compliance. Where such cases of partial compliance occur, reasons and a commitment date for full compliance will be required.

For more information.  please see the Third Party Data Submission Platform webpage.

7 June 2024 – Tax Administration Act, 2011: Public Notice 4918 of Government Gazette 50741 dated 31 May 2024 relating to returns to be submitted by a person in terms of section 25 of the Tax Administration Act, 2011, read with section 66(1) of the Income Tax Act, 1962, is corrected by Public Notice 4948 of Government Gazette 50770 dated 7 June 2024, by―

• replacing the reference to “R91 250” in paragraph 2(f)(vii)(aa) with “R95 750”
• replacing the reference to “R141 250” in paragraph 2(f)(vii)(bb) with “R148 217”
• replacing the reference to “R157 900” in paragraph 2(f)(vii)(cc) with “R165 689”

The submission dates of notice 4918 remain in force.

7 June 2024 – A reminder of the automated process for Trust taxpayers that was introduced on eFiling during April 2024 to electronically submit documentation to lodge a dispute via a fully guided process. This applies to the following transactions:

• Submission of Request for Reasons,
• Request for Remission (RFR),
• Notice of Objection, and Notice of Appeal.

Note: A request for suspension of payment currently remains a manual process using the steps provided below.

Prior to this enhancement, the Trust dispute process was a fully manual process, using the ADR1 and ADR2 forms (Alternative Dispute Resolution forms).

Process for Suspension of Payment

The suspension of payment currently remains a manual process and requires one of the following:

• Submission of uploading a formal request letter (requesting the suspension of payment) when lodging a dispute on eFiling, together with other supporting documentation

• Submission of a formal request letter at SARS a branch

Important note: Trusts that submitted any of the processes mentioned above before 20 April 2024 should still conclude their dispute through the manual process.

7 June 2024 – 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

7 June 2024 – Customs and Excise Act, 1964: Publication details for tariff amendment notice R4955, as published in Government Gazette 50771 on 7 June 2024, are now available.

7 June 2024 – Third Parties (banks, medical schemes, fund administrators, section 18A approved institutions, among others) must, by law, send third-party data to SARS. They must include information such as:

• Savings account interest,
• Medical scheme contributions,
• Withholding tax on interest,
• Dividends tax,
• Medical scheme contributions, and insurance payments,
• IT3 data submissions: IT3(b), IT3(c), IT3(d), IT3(e), IT3(s) and, IT3(t).

IT3(d) third-party refers to the information contained in the section 18A tax deductible receipts issued to donors (e.g. if you have donated to a Section 18A approved charity). See the Tax Exempt Institutions webpage for more information.

See our step-by-step videos for guidance:

• How to activate the IT3 for third-party data on eFiling
• How to Complete and Submit IT3(d) on eFiling

For a complete list of step-by-step videos by the SARS Education team, see our Step-by-step videos webpage.

 

7 June 2024 – This year from 1 July 2024 we will again issue auto-assessments to taxpayers whose tax affairs are less complicated.  If you are in agreement with your auto-assessment, then there is no need to ‘accept’ the assessment. If a refund is due to you, it will automatically be paid into your bank account.

Before 1 July 2024, check that we have your correct bank details and that you still remember your eFiling username and password.

Make sure everything is up to date for a hassle-free filing experience. Follow these easy steps!

Check your bank details on the SARS system

1. Login to sarsefiling.co.za
2. Click on ‘Home’
3. Click on ‘SARS registered details’
4. Click on ‘Maintain SARS Registered Details’.
5. Click on ‘My Bank Accounts’ to view your bank details.
6. If correct, you are all set to receive a refund in your bank account (if due to you)
7. If your banking details are incorrect or have changed:
   • You can edit/change the bank account details while still on the ‘My Bank Accounts’ screen
   • Remember to click on ‘Done’ and then ‘Submit’ once you have updated the details.

Check your registered details on the SARS system

1. Login to sarsefiling.co.za
2. Click on ‘Home’
3. Click on ‘SARS registered details’
4. Click on ‘Maintain SARS Registered Details’.
5. Select the item you want to update:
   • My Addresses
   • My Bank Accounts
   • My Email Addresses
   • My Trading Name Details
   • My eFiling Security Details
6. If correct, you are all set to receive communication from SARS.
7. If your details are incorrect or have changed:
   • You can edit/change the details while still on the relevant screen.
   • Remember to click on ‘Done’ and then ‘Submit’ once you have updated the details.

Do you still remember your login details?

If in doubt, please try to login to sarsefiling.co.za. If you are able to login, you are all set to have a hassle-free eFiling experience.

If you forgot your username or password, or both, don’t despair, you can reset it easily.

If you have forgotten your username:

1. Go to the Forgot Username webpage.
2. Complete the relevant information and follow the prompts.

If you have forgotten your password:

1. Go to the Forgot Password webpage.
2. Complete the relevant information and follow the prompts.

If you forgot both your username and password (don’t worry, it happens!), follow the Forgot Username process where-after it will prompt you to reset your password, if needed.

My security contact details have changed?

The forgotten username or password will trigger an OTP to your security contact details on the system.

To make sure we still have your correct email address and cell number, login to sarsefiling.co.za and click on ‘My Profile’ on the top left of the screen.

If one of the security details has changed, you can update it here on the screen, but if both have changed, you will need to call the Contact Centre on 0800 00 7277 or visit a branch, remember to make an appointment first.

More information

See the ‘Are you SARS details up to date’ webpage for more information.

And keep an eye on the Filing Season 2024 webpage for the deadline dates and more.