What’s New at SARS

25 January 2023 – Surveys will be distributed to a sample of taxpayers and tax practitioners. See the wording on the Current surveys, emails and SMSs webpage as confirmation that it’s legit and not a scam.

24 January 2023 – The Tax Exempt Institutions Connect, second edition, is now available.

24 January 2023 – RFP31/2022: Provision of short-term insurance brokerage services

The Briefing Session presentation and Questions and answers document are now available.

23 January 2023 – Tax workshop schedules for Durban and Bloemfontein – January to June 2023

23 January 2023 – RFP29/2022: Provision of travel management and related services

The documents below are now available:

• Annexure A – Service Levels
• Annexure C – Personal Information Processing Addendum
• Service agreement

20 January 2023 – Value-Added Tax Act, 1991

• Binding General Ruling 63 – Further particulars prescribed by the Commissioner under section 20(8A)(c)

20 January 2023 – In our endeavour to make it easy for taxpayers and traders to fulfill their obligations whilst ensuring that our digital platforms are safe and secure, we conduct regular maintenance and enhancements to improve the experience. Considering this, we have a planned maintenance period between 18:00 to 22:00, Friday 20 January 2023, during which time you may experience intermittent service interruption. We apologise for any inconvenience that may be caused.

20 January 2023 – The tender bids received list was updated – 2019-2022 Tender Bids Received.

20 January 2023 – RFP29/2022: Provision of travel management and related services

The Briefing Session presentation and Questions and answers documents are now available.

20 January 2023 – Provisional taxpayers have until 23 January 2023 to submit their annual income tax return. We thank taxpayers who have already filed and encourage remaining filers to do the same.

Who is a provisional taxpayer? Any person who receives income or to whom income accrues other than remuneration or an allowance or advance such as travel allowance or subsistence allowance, is a provisional taxpayer. The complete definition and criteria with important exceptions to take note of, can be read at Provisional Tax | South African Revenue Service (sars.gov.za).

Late filing will attract administrative penalties.

#YourTaxMatters

20 January 2023 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R2934, as published in Government Gazette 47876 on 20 January 2023, are now available.

19 January 2023 – 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. 3, by the insertion of rebate item 306.04/3206.11/01.06 in order to provide for a rebate facility on titanium dioxide, classifiable in tariff subheading 3206.11 for use in the manufacture of paints, varnishes as well as prepared driers classifiable in tariff headings 32.08, 32.09, 32.10 and 32.11, as well as the deletion of the said item with effect from 20 July 2025 – ITAC Report 633 (with effect from 20 January 2023 and the deletion of the said item with effect from 20 July 2025).

Publication details will be made available later

18 January 2023 – National Legislation

• Final Response Document on the 2022 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2022 Draft Taxation Laws Amendment Bill and 2022 Draft Tax Administration Laws Amendment Bill

18 January 2023 – National Legislation: The following explanatory memoranda have been published:

• Explanatory Memorandum on the Taxation Laws Amendment Bill, 2022
• Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2022

18 January 2023 – Updated: Prohibited and Restricted Imports and Exports list

Tariff heading 9401.61.10 and 8413.70.25 now require a Letter of Authority from NRCS.

17 January 2023 – Tax Workshops for Mpumalanga province: January to March 2023

17 January 2023 – Mobile Tax Unit schedules for Mpumalanga province: January to March 2023

17 January 2023 – The South African Revenue Service (SARS) has today released an interpretation note titled “DETERMINATION OF THE TAXABLE INCOME OF CERTAIN PERSONS FROM INTERNATIONAL TRANSACTIONS: INTRA-GROUP LOANS” which provides guidance on how SARS will determine arm’s length pricing for intra-group loans. The Note also provides guidance on the consequences for a taxpayer if the amount of debt, the cost of debt or both are not arm’s length.

See the full Media Release here.

17 January 2023 – Income Tax Act, 1962

• Interpretation Note 127 – Determination of the taxable income of certain persons from international transactions: Intra-group loans

16 January 2023 – Income Tax Act, 1962

• Binding Private Ruling 388 – Application of the de-grouping rule following previous intra-group transactions under section 45