Visit the national COVID-19 Online Resource and News Portal at or see SARS COVID-19 news items and tax relief measures here.

What’s New at SARS

Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings (BPRs) – BGR 361-380

5 November 2021 – Binding Private Rulings

  • BPR 370 – Registration of shares in the name of beneficial holder
  • BPR 369 – Deductibility of interest incurred pursuant to liquidation of company
  • BPR 368 – Payments made pursuant to an agreement relating to a permission to occupy

Legal Counsel – Secondary Legislation – Tariff Amendments 2021

5 November 2021 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R1481, as published in Government Gazette 45427 on 5 November 2021, are now available

Legal Counsel – Secondary Legislation – Tariff Amendments 2021

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

  • Part 1 of Schedule No. 1, by the insertion and substitution of various tariff subheadings under tariff heading 73.04, in order to increase the rate of customs duty on certain tube, pipes and hollow profiles from free to 15% and 10% to 15%, respectively – ITAC Report 643

Publication details will be made available later

Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings (BGRs) – BGR 41-60

4 November 2021 – Income Tax Act, 1962

Binding General Ruling 58 – Purchase of Different Types of Annuities at Retirement

Legal Counsel – Legal Advisory – Interpretation Notes – IN 101-120

4 November 2021 – Value-Added Tax Act, 1991

Customs – Registration Licensing and Designation

4 November 2021 – The external policy document, Registration Licensing and Designation, has been updated. The following facility codes has been added to the Facility Code list – SC-CF-19-A02:

  • U1 – Corsair Logistics (Pty) Ltd.
  • U2 – Buffalo International Logistics (Pty) Ltd.
  • U3 – Buffalo International Logistics (Pty) Ltd.
  • U4 – Access World (South Africa) (Pty) Ltd.
  • U5 – Independent Warehouse Solutions (Pty) Ltd.

Third Party Data Submissions Platform – Planned Maintenance

  • 3 November 2021 – Please note that the Production platforms for both Secure File Gateway and Connect:Direct will be temporarily offline for planned maintenance between 18:00 and 20:00 on Friday 5 November 2021.

    For more information  see the Third Party Data Submissions Platform webpage.

Third Party Data Submissions

3 November 2021 – Third Party Data Bi-Annual Submissions: 1 September 2021 – 31 October 2021: Production Submissions NOW CLOSED!

Please note that 2022 Bi-Annual submissions period has now closed.

If you have not yet made your data submission, you are urged to make your submission without any further delay.

If you are still experiencing any challenges in making your submissions and have not yet made contact with us please engage us promptly by emailing SARS Third Party Data Support ([email protected]).

We would like to thank you for your efforts in ensuring that your data and declarations were submitted on time that is in keeping with voluntary compliance.

Your contributions are valued and supports our journey to increase and expand the use of data in pursuit of building a smart modern SARS, with unquestionable integrity, trusted and admired.

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

3 November 2021 – Income Tax Act, 1962

Due date for public comment: 14 January 2022

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

2 November 2021 – Employment Tax Incentive Act, 2013

Due date for public comment: 3 December 2021


2 November 2021 – Questions and Answers for RFP31/2021: Appointment of a General Building contractor for the provision of office space and turnkey fit-out for SARS Kosi Bay office, located at the KwaZulu Natal/Mozambique Border Post.

Legal Counsel – Secondary Legislation – Public Notices

29 October 2021 – Tax Administration Act, 2011: Notice in terms of section 210(2), listing the incidences of non-compliance that are subject to a fixed amount penalty in accordance with section 210(1) and 211 of the Act

Trade Statistics for September 2021

29 October 2021 – SARS today released trade statistics for September 2021 recording a preliminary trade balance surplus of R22.24 billion attributable to exports of R157.02 billion and imports of R134.78 billion. Exports decreased by R1.57 billion (1.0%) between August and September 2021 and imports increased by R18.47 billion (15.9%) over the same period.

See the full media release here.

Or visit the Trade Statistics webpage.

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