Legal Counsel – International Treaties & Agreements – Exchange of Information Agreements
22 September 2022 – Income Tax Act, 1962
- African Tax Administration Forum Agreement on Mutual Assistance in Tax Matters – date of entry into force is 23 September 2017
The Status Summary of Multilateral Mutual Administrative Assistance Conventions/Agreements has subsequently been updated
Upcoming Customs RLA roadshows
23 September 2022 – SARS is conducting roadshows in the regions to assist traders to onboard onto the electronic Registration, Licensing and Accreditation (RLA) eFiling system. Onboarding to the RLA system will lessen manual processing that would, at times, come with delays. The regional roadshows will provide traders the opportunity to have physical interactions with SARS’ Registration, Licensing and Accreditation officers, who will show them how the registration and licensing is done, as well as how to navigate the system. The Regional Roadshows commenced on the 6th September 2002.
Traders in the Eastern Cape are encouraged to take advantage of the next leg of the roadshows:
- Port Elizabeth sessions are from 26 – 30 September 2022 at our Port Elizabeth offices, SARS Customs Branch, 3 Winston Ntshona Street, Central Port Elizabeth and
- East London sessions are from 26 – 30 September 2022 at our East London offices, Customs Boardroom, Table Mountain, 36 Phillip Frame Road, Waverly Park, Chistelhurst, East London.
Latest Tax Practitioner newsletter is available
23 September 2022 – The September 2022 issue of the Tax Practitioner Connect newsletter is now available. See the latest edition for news on the SARS Tax Practitioner Readiness Programme, FAQs on 2022 Filing Season, important dates for provisional taxpayers, legislative issues and more.
Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
Media Release – SARS clamps down on the illicit rhino industry
22 September 2022 – In line with its strategy objective of making hard and costly for those who engages in non-compliant activities, several specialised divisions within the South African Revenue Services (SARS) are focussing on tax audit investigations aimed at suspect non-compliant taxpayers, actors and facilitators benefitting directly or indirectly from tax evasion and illicit financial flows stemming from wildlife crime.
Subsequent to a multi-disciplinary law enforcement operation consisting of the Directorate for Priority Crime Investigation (Hawks) Wildlife Trafficking Section, the SAPS Special Task and Force Unit, Counter Intelligence, Asset Forfeiture Unit‚ SANParks‚ the Department of Environmental Affairs, National Prosecuting Authority and SARS Specialised Debt and Customs Dog Detector conducted a search and seizure were conducted at 11 different private and business properties operated by individuals who are engaged in tax evasion and wildlife trafficking
Several arrests were made including active SAPS members plus a seizure of assets and cash used in these criminal operations. The Directorate for Priority Crime Investigation further identified a number of trucks and vehicles suspected to be stolen.
Resulting tax investigations have resulted in notable successes including legal recovery, civil proceedings and criminal charges against a criminal syndicate involved in wildlife trafficking including rhino poaching. The legal actions mounted by SARS against members of the criminal syndicate include, sequestration and forfeiture of the proceeds of crime.
In order to strengthen cross border enforcement actions SARS continues to engage in enhanced co-operation with international tax and customs agencies abroad and collaboration with INTERPOL, the World Customs Organization (WCO), the OCED Task Force on Tax Crimes (TFTC) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES).
Tax evasion is an integral offence to money-laundering. In this regard SARS will continue to enhance its engagements with the Financial Intelligence Centre (FIC), DPCI, the Department Forestry, Fisheries & Environment and engagement with the South African Anti-Money-Laundering Integrated Task Force (SAMLIT), which is a private-public partnership aimed at combating financial crimes and illicit financial flows linked to criminal activity.
SARS Commissioner Mr Edward Kieswetter said that “ Wildlife crime and illicit trade by transnational organized crime groups threatens not only our iconic species, like the rhino and pangolin but have a direct negative impact on the South African tourism industry which contributes more than ZAR 268 billion (4.3%) of GDP annually and employs more than 1.1 million people. Environmental crimes and the illegal trade in natural resources are closely associated to financial crimes like tax evasion, tax fraud, money laundering, illicit financial flow, corruption, drug trafficking, and human trafficking.
“The illicit hunting of rhino and trading in rhino horns constitutes a national as well as an international crime. In the 10 years since, 9,885 rhinos have been killed across Africa, according to the 22 August 2022 report by the International Union for Conservation of Nature (IUCN) there were 22,137 rhinos, black and white, left in Africa at the end of 2021. SARS will do all within the provisions of the law it administers to confront these criminal gangs, he concluded”
On the rhino day, it is encouraging that SARS acting with other law enforcement is working hard to preserve this national heritage while dealing with crimes of tax evasion and wildlife trafficking and money laundering. SARS joins the international community in celebrating the International Rhino Day.
For further information, contact SARS at [email protected].
Interruption to SARS Third Party Data production platforms
22 September 2022 – Please note that the Production platforms for both Secure File Gateway and Connect:Direct will be temporarily offline for planned maintenance between 03:00 and 07:00 on Saturday 24 September 2022. Please do not submit any files in the Production environment during this time, as they will not be processed.
Prohibited and Restricted Imports and Exports list
Tax Directives trade testing
19 September 2022 – Trade testing dates and software implementation
SARS will introduce enhancements to the Tax Directives process as indicated in the IBIR-006 Tax Directives Interface Specification Version 6.401. The trade testing dates are still to be confirmed and the implementation of the software is planned for implementation in December 2022. You will receive communication with regards to the exact dates for trade testing and the implementation date closer to the time.
The Tax Directives Interface Specification is available on the SARS website www.sars.gov.za and you are encouraged to review it prior to testing.
Please follow these steps to submit test files:
Step 1: Before testing can commence, you will need to email 10 taxpayer reference numbers to [email protected] to ensure the numbers are active. In the email subject line, use “Tax reference numbers for Trade Testing”. A maximum of 10 taxpayer reference numbers will be allowed.
Step 2: You will be notified via the same email address to confirm when testing may commence.
For trade testing queries please email [email protected]
- Introducing source code and validation changes for the 2023 Tax Year as detailed in the SARS PAYE BRS V 21 1
- Adjustment to Directives table on IRP5 manual capture screen to include Tax Directive Type
- Including a new field “Any Other Reason” and a text field on the pop-up for the reason for future dated Reconciliations
- Enhancements and updated response messages to the current processes for EMP201 and EMP501 requests related to the PAYE account status
- Enhancement to contents for the Employment Taxes Validation Letter
- Enhancement to the Notification Centre to allow more than one instance of a letter type
- Adjustment to the Full Resubmission Request process to allow submission where the duplicate submission check previously resulted in an error message
- Adjustment to include the date of submission for EMP201 and EMP501 revised submissions or requests for correction
Prohibited and Restricted Imports and Exports list
Customs cargo delays at Lebombo border post
16 September 2022 – SARS is aware of the current cargo delays at Lebombo border post. The delays are as a result of the implementation of the new Temporary Import Permit (TIP) payment system. Even though transporters were given sufficient notice to comply with the new requirements (e.g. cash not accepted anymore), measures are being implemented to speed up the process and engagements with Mozambique are being initiated to resolve the issues. Please note that no transporters without cashless activation should enter the N4 beyond last tollgate to avoid long standing times.