What’s New at SARS

27 May 2024 – The SARS Mthatha branch is closed today as a result of unrest in the area. Our apologies for the inconvenience.

24 May 2024 – The SARS Online Query System (SOQS) has been updated to include requests for Penalty Statement of Account and Report SARS Employee Corruption.  View the updated guide for more information.

24 May 2024 – The 8th edition of the SMME Connect provides insights to assist small business owners in complying with the Employer Reconciliation (EMP501) obligations during the filing season. The 2024 employer filing season opened on 1 April 2024 and will close on 31 May 2024. SARS urges all employers to adhere to the deadline to avoid any penalties. Employer declaration reconciliation requires an employer to submit an accurate Employer Reconciliation Declaration (EMP501), Employee Tax Certificates [IRP5/IT3(a)s] to be issued and, if applicable, a Tax Certificate Cancellation Declaration (EMP601).

24 May 2024 – With the 31 May 2024 submission date for IT3(d) third-party data looming, we would like to assist with your submissions in this newsletter edition.

23 May 2024 – The tax workshop schedules for June have been published for North West:

• Mmabatho
• Rustenburg

More schedules will be published as they become available.

22 May 2024 – The Western Cape Mobile Tax Unit schedule for June 2024 is now available.

22 May 2024 – Value-Added Tax Act, 1991

• Binding General Ruling 14 (Issue 4) – Specific Supplies in the Short-Term (Non-Life) Insurance Industry

22 May 2024 – Value-Added Tax Act, 1991

• Binding General Ruling 14 (Issue 3) – Specific Supplies in the Short-Term Insurance Industry

21 May 2024 – Binding General Rulings

• Binding General Ruling 72 – Particulars to be Contained in a Credit Note for a Valid Deduction under Section 16(3)(a)(v) for Prepaid Vouchers
• Binding General Ruling 64 (Issue 2) – Temporary Application of New Dwellings for Exempt Supplies Simultaneously held by Developers for Taxable Purposes

21 May 2024 – Value-Added Tax Act, 1991

• Binding General Ruling 64 – Temporary Application of New Dwellings for Exempt Supplies Simultaneously held by Developers for Taxable Purposes

20 May 2024 – The Customs Division of the South African Revenue Service (SARS) and the Eswatini Revenue Service (ERS) today made public the findings of a Time Release Study (TRS) on the flow of trade between Eswatini and South Africa at the Oshoek / Ngwenya border post that the two countries share.

The TRS is a significant step to facilitate the seamless flow of trade through Southern African Customs Union (SACU) borders.

The study was conducted from 14 November to 17 November 2023, gathering vital data, both physical and system-related data at the shared border post. The study was a collaborative effort by SARS, the Eswatini Revenue Service (ERS), and the World Customs Organisation (WCO) in partnership with UK Aid, the South African Border Management Authority (BMA), the South African Police Service (SAPS), and representatives from our cross-border trading community.

See the full media release here.

20 May 2024 – The latest Government Connect Newsletter Issue 18 is available. This issue includes information on Employer Annual Reconciliation, a change to the Business Rescue email address, enhancement to the Dispute Resolution process for Trusts, reporting of digital fraud and enhancements to the eFiling registration process.

20 May 2024 – The state provides state warehouses for the safekeeping of goods. These are managed by Customs. The purpose of this list of unentered goods is to notify the importer, exporter and any other person that has interest in the goods that the goods have been taken up into the State warehouse and if they remain unentered they will be disposed in accordance with the provisions of the Customs & Excise Act.

See the latest Customs Weekly List of Unentered Goods here.

20 May 2024 – The latest Tax Practitioner Connect Newsletter Issue 52 is available. This issue includes information on the Employer annual reconciliation period, a change to the Business Rescue email address, enhancement to the Dispute Resolution Process for Trusts, reporting of digital fraud, enhancements to eFiling, updates of Customs Clearance Declaration and Mandatory Disclosure Rules.

17 May 2024 – Where an entity’s profile has been merged incorrectly, a request to unmerge can be made at a SARS branch office (remember to make an appointment).  Where an unmerge request has been finalised, the profiles or access associated with the unmerge will be amended, and the Recorded Representative needs to be confirmed.  This will imply that the previous Registered Representative must ensure their eFiling profile is correct and has been activated on eFiling, to successfully transact at a SARS Branch or via eFiling. The current prescribed process for the activation of the Registered Representative and related profiles, as documented for the Merge process, must be adhered to.

Important note:  A profile will not be able to perform a merge on eFiling if an unmerge request exists and is still in progress.

16 May 2024 – Binding General Rulings

• Binding General Ruling 71 – Section 18A Receipt: Donation of Property in Kind
• Binding General Ruling 70 – Issue of a Single Section 18A Receipt to a Donor Taxpayer for Multiple Bona Fide Donations

16 May 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, 17 May 2024 from 18h00 to 22h00 .

During this time, you may experience intermittent service interruption on our eFiling and Customs Digital Platforms.

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, 17 May 2024 @ 17h00.

16 May 2024 – The SARS Bellville branch will be closed from today until further notice. More detail will be made available as soon as possible. Virtual appointments will be honoured but no physical visits or walk-ins. We will communicate alternative service points as soon as possible. Our apologies for any inconvenience.

14 May 2024 – The Legislative changes of Section 4(3D) of the Customs and Excise Act (Act 91 of 1964) provide for the publication of tariff determinations to assist traders who are required to make tariff self-determination when clearing goods of the same class or kind. The Tariff Classification documents have been revised to align the process with this Legislative change.

Customs Tariff Classification External Policy (SC-CR-A-09) and Excise Tariff Determination Policy (SE-TDN-02) have merged. The Excise document, TDN-02 – Tariff Determination Policy is withdrawn.

See the updated policy: SC-CR-A-09 – Tariff Classification – External Policy.

14 May 2024 – The state provides state warehouses for the safekeeping of goods. These are managed by Customs. The purpose of this list of unentered goods is to notify the importer, exporter and any other person that has interest in the goods that the goods have been taken up into the State warehouse and if they remain unentered they will be disposed in accordance with the provisions of the Customs & Excise Act.

See the latest Customs Weekly List of Unentered Goods here.