What’s New at SARS

Media release – “Artwork” drugs seized at ORTIA

6 January 2024 – Customs officers of the South African Revenue Service seized 23 kilogrammes of narcotics disguised as moulded artwork, with an estimated street value of R37-million, at the cargo sheds of the OR Tambo International Airport this week.

The Customs officers were doing their inspection rounds when they came across a box headed for New Zealand. The box contained items of moulded artwork, which looked suspicious. The officers used a narcotics test kit and some of the items tested positive for crystal meth, which weighed 10kg.

A test by the South African Police Service (SAPS) on other items tested positive for fentanyl which weighed 13kg. The narcotics were handed over the SAPS for further investigation.

SARS Commissioner Edward Kieswetter praised the vigilance of the Customs officers who detected the narcotics. “SARS Customs will spare no effort in stopping the export or import of narcotics and any illegal substance which cause so much pain and hardship for families, particularly their youth.

“Drug smugglers must know that our Customs Division is fully committed to this objective, and will act without fear or favour against those criminals involved in the drugs trade. They must know that they will face the full might of the law,” Commissioner Kieswetter said.

For more information, contact [email protected]

 

Media release – Tax Statistics for the year 2023

29 December 2023 – National Treasury and the South African Revenue Service (SARS) have jointly published the 16th annual edition of the Tax Statistics. The 2023 edition provides an overview of tax-revenue collection and tax-return information for the 2019 to 2023 tax years, as well as for the 2018/19 to 2022/23 fiscal years.

See the full media statement here.

Visit the Tax Statistics webpage.

Media Release – Trade Statistics for November 2023

29 December 2023 – South Africa recorded a preliminary trade balance surplus of R21.0 billion in November 2023. This surplus was attributable to exports of R185.8 billion and imports of R164.8 billion.

See the full Media Release here.

Or visit the Trade Statistics webpage.

Legal Counsel – Primary Legislation – Amendment Acts

22 December 2023 – National Legislation: The following amendment acts were promulgated on 22 December 2023:

  • Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2023
  • Tax Administration Laws Amendment Act 18 of 2023
  • Taxation Laws Amendment Act 17 of 2023

Legal Counsel – Secondary Legislation – Tariff Amendments 2023

22 December 2023 – Customs and Excise Act, 1964: Publication details for tariff amendment notice R4212, as published in Government Gazette 49937 of 22 December 2023, are now available.

 

 

Legal Counsel – Secondary Legislation – Tariff Amendments 2023

21 December 2023 – Customs and 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 substitution of tariff subheading 7314.39, to increase the general rate of customs duty on coated welded wire mesh from 5% to 15% – ITAC Report 709.

Publication details will be made available later

 

Awarded tenders

20 December 2023 – The latest Awarded tenders list was published by SARS Procurement.

Legal Counsel – Interpretation and Rulings – Binding Private Rulings 401–420

14 December 2023 – Binding Private Rulings

  • Binding Private Ruling 403 – Taxation of covered persons in respect of equity linked notes
  • Binding Private Ruling 402 – Transfer of long-term insurance business to a local branch of a foreign reinsurer
  • Binding Private Ruling 401 – Leasehold improvement allowance

Legal Counsel – Interpretation and Rulings – Binding Private Rulings 381–400

14 December 2023 – Income Tax Act

Customs – South African Traveller Management System

14 December 2023 – As part of the Customs Modernisation Programme, a Mobi Application for South African Traveller Management System (SATMS) has been implemented as another method to access the online Traveller Declaration. Travellers can now use the SATMS Mobi Application to register or create a profile, complete and submit travelling declarations. A separate guide has been developed for navigating the SATMS Mobi-App and the existing SATMS documents were updated.

 

Customs – Registration, Licensing and Accreditation

14 December 2023 – 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 depots:

  • AT – Grindrod Logistics, Durban (Buff Road);
  • AS – Grindrod Logistics, Durban; and
  • AR – DHL Global Forwarding SA (Pty) Ltd, (Kempton Park) Johannesburg.

Updated external annexure:

Legal Counsel – Secondary Legislation – Tariff Amendments 2023

14 December 2023 – Customs and Excise Act, 1964: Publication details for tariff amendment notices R4191 and R4192, as published in Government Gazette 49862 of 14 December 2023, are now available.

Legal Counsel – Secondary Legislation – Tariff Amendments 2023

13 December 2023 – Customs and Excise Act, 1964: The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –

  • Part 1 of Schedule No. 1, by the substitution of various subheadings under Chapter 72, in order to increase the rate of customs duty on certain coated or plated flat-rolled steel from free of duty to 10% – ITAC Report 631; and
  • Part 2 of Schedule No. 4 by the insertion of a temporary rebate provision under rebate item 460.15 in order to provide for certain coated or plated flat-rolled steel products that are not manufactured locally – ITAC Report 631.

Publication details will be made available later

SARS Kariega office is closed

13 December 2023 – The Kariega (Uitenhage) branch office is offline until further notice. Taxpayers are encouraged to make an appointment to visit the nearest branches, i.e. Gqeberha Office.

Legal Counsel – Interpretation and Rulings – Binding Private Rulings 381–400

12 December 2023 – Income Tax Act

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