What’s New at SARS

16 February 2024 – Income Tax Act, 1962

• Draft Interpretation Note – Consequences of an employer’s failure to deduct or withhold employees’ tax

Due date for comment – 15 March 2024

16 February 2024 – Customs and Excise Act, 1964: Publication details for tariff amendment notices R4370, R4371, R4372, and R4273, as published in Government Gazette 50129 on 16 February 2024, are now available.

16 February 2024 – The SARS Complaints Management Office (CMO) contact number has changed to a toll-free number. The new CMO number is 0800 12 12 16 and not 0860 12 12 16 anymore. For more information on the complaints process, see the Lodge a complaint webpage.

15 February 2024 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the amendments to –

• Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (SADC-EU EPA) – allocations for 2023 (with retrospective effect from 1 January 2023);
• Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (SADC-EU EPA) – re-allocations for 2022 (with retrospective effect from 1 September 2022 up to and including 31 December 2022);
• Part 1 of Schedule No. 2, by the insertion of items 215.02/7210.49.10/01.08; 215.02/7210.49.10/02.08 and 215.02/7210.49.10/03.08 in order to impose anti-dumping duties on imports of other flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, otherwise plated or coated with zinc, of a thickness of less than 0,45 mm. originating in or imported from the Peoples Republic of China – ITAC Report 720; and
• Part 1 of Schedule No. 3, by the insertion of rebate item 307.08/4002.19.90/01.08 in order to create a rebate provision for customs duty applicable to synthetic rubber, classifiable in tariff subheading 4002.19.90 used in the manufacture of tyres, classifiable in tariff heading 40.11 – ITAC Report 625.

Publication details will be made available later

15 February 2024 – Customs and Excise Act, 1964

• Accreditation of Clients

15 February 2024 – Income Tax Act, 1962: Multilateral Instrument (MLI) synthesised texts:

• Australia (updated)

14 February 2024 – Customs and Excise Act, 1964

South Africa is streamlining the process of technical tariff amendments with other Southern African Customs Union (SACU) Member States for the insertion of 8-digit tariff subheadings for statistical purposes in the Common External Tariff. The date for submitting applications has changed from 31 August to 31 March each year.

The tariff amendments page has been updated accordingly.

14 February 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, 16 February 2024 from 18h00 to 21h00 and on Saturday, 17 February 2024 from 14h00 to 16h00.

During this time, you may experience intermittent service interruption on our eFiling and Customs Digital Platforms. Traders are requested not to resubmit declaration which are awaiting responses.

13 February 2024 – Value-Added Tax Act, 1991

• SARSTC VAT 22402 (VAT) [2024] ZATC CPT (18 January 2024)

The “ratio” of goods and services a vendor intends to use for taxable compared to other uses: Whether and how the Head Lease should be factored into the taxpayer’s section 17(1) apportionment ratio.

9 February 2024 – The facility codes used in Box 30 on the Customs Clearance Declaration (CCD) have been updated to include the details of the new approved container depot AW – Reddy Ship (Pty) Ltd. in Johannesburg.

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

9 February 2024 – RFP28/2023: Procurement of suitable dogs to be trained as detector dogs through a panel of service providers for period of 5 years

9 February 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 today, 9 February 2024 from 18h00 to 20h30.

During this time, you may experience intermittent service interruption on our eFiling and Customs Digital Platform. Traders are requested not to resubmit declaration which are awaiting responses.

9 February 2024 – The South African Revenue Service (SARS) is committed to assisting taxpayers and traders to fulfil their tax obligations and remain compliant. In this respect, SARS will host a virtual Webinar for SMME taxpayers and traders where the SARS Digital Channels will be discussed.

The Digital Channels webinar aims to increase the uptake of digital migration and encourage those who are already registered to utilise the channel by providing education to SMMEs on these channels.

In line with our strategic objectives, SARS believes that when taxpayers have clarity and certainty about their tax obligations, they will be in a better position to do to the right thing when it comes to fulfilling tax needs and be tax compliant.

As an important SMME taxpayer and trader, you are invited to join us at the Webinar. You may also extend this invitation to other interested parties. 

The following topics will be covered:

• eFiling for organisations
  • How to register on eFiling
  • How to manage your profile on eFiling
  • Portfolio management
  • Registered representatives
  • Registering/Adding a taxpayer on eFiling
  • Managing groups
  • Activating a SARS-registered representative
  • Inviting a user and delegating rights
  • Tax Compliant Status
• SARS Online Query Services
  • What is SOQS
  • Advantages of SOQS
  • Services on SOQS
• Frequently Asked Questions.

As an important stakeholder, you are invited to join the webinar. You may also extend the invitation to other interested parties.

Webinar details:

Theme:  Digital channels

Date: Thursday, 15 February 2024

Time: 17:00 – 19:00

Platforms: (Virtual) Zoom and YouTube

Register in advance for this webinar on the following link: https://sars-gov-za.zoom.us/webinar/register/WN_0UBr_IITQOasyVKztm3PBA

Meeting ID:   963 9311 5698

Passcode:  201558

After registering, you will receive a confirmation email with information on how to log in to the webinar to have your questions answered during the session. The webinar will also be recorded and posted on the SARSTV YouTube channel afterwards. 

YouTube:  https://youtube.com/live/CJafuxMidf8?feature=share

To view the presentation click here.

If you have questions about our digital channels, please send an email to [email protected].

9 February 2024 – The schedules for pop-up branches arranged for Gauteng South from February to June 2024 are now available.

9 February 2024 – Customs and Excise Act, 1964

• Draft amendments to rules under sections 40(3), 41(4) and 120 – Effect of transfer pricing on customs value (updated 9 February 2024)

Due date for comment extended to 23 February 2024

9 February 2024 – SARS’s vision is to be a smart, modern organisation with unquestionable integrity. We take advantage of technology, digitalisation, and automation to make it easier for taxpayers and traders to comply with their tax obligations. We are building a culture that is rooted in SARS’s higher purpose to deliver excellent service and to be fair and transparent. By joining SARS, you will not only become part of a professional and dynamic group of people, but you will also be a pioneer in delivering world-class service to South Africans.

Here you will find more information about:

• Talent Pool of Auditors
• Talent Pool of Service Consultants
• Talent Pool of Debt Collectors.

9 February 2024 – Tax Administration Act, 2011, and Promotion of Administrative Justice Act, 2000

• Pather v CSARS (52782/21) [2024] ZAGPJHC 87 (6 February 2024)

Reviewing and setting aside of Personal Liability – sections 164, 179 and 183 of Tax Administration Act, 2011 – section 7(2) of Promotion Administrative Justice Act, 2000

8 February 2024 – Customs and Excise Act, 1964

• Amendments to rules under sections 26 and 120 – Transfer of ownership of warehoused goods

Due date for comment: 1 March 2024

7 February 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, a SARS Digital platform upgrade is scheduled for 7 February 2024 from 20:00 – 23:00. During this time, you may experience intermittent service interruption on eFiling. Our apologies for the inconvenience.