What’s New at SARS

31 July 2023 – SARS will again provide you an opportunity to test the updated e@syFile™ Employer build before the formal release in mid-September 2023 for the Employer Interim Reconciliation.

The updated e@syFile™ Employer BETA version with enhanced features for download will be released to you on 14 August 2023.  See the Business Requirements Specification here –  SARS_PAYE_BRS – PAYE Employer Reconciliation_V22.1.1 for the Employer Interim Reconciliation submission period 202308.

During the testing period from 14 August 2023 to 6 September 2023, all online functionality will be disabled to prevent the incorrect submission of test data into the production environment. This means the application will default to offline mode. Certain menu options will also be disabled as a precautionary measure.

Enhancements will include:

• Minor amendments to source code validations.
• A separate read-only IRP5/IT3(a) certificate that can be issued to employees.

You will be provided with a link in a follow up letter which will allow you access for testing purposes. Please note that this link is confidential and only available to selected individuals. In order to maintain its confidentiality, please exercise caution and do not share it with others.

SARS will analyse the feedback from the external testers during the test cycle. Please nominate a contact person to act as liaison and provide the person’s contact details to SARS.

Your consolidated feedback should be sent daily to the following persons:

Michelle Welgemoed ([email protected]) and Charlene Hoosen ([email protected]) who will log it with the relevant SARS development team to update the software. SARS will use the feedback to determine the frequency at which updated versions of the test software will be released, where necessary.

Thank you for assisting SARS with the testing of the application.

31 July 2023 – National Legislation: National Treasury and SARS publish the following documents for public comment:

• Media Statement – Publication of the 2023 Draft Tax Bills and Regulations
• 2023 draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill
• 2023 draft Taxation Laws Amendment Bill
  • Draft Explanatory Memorandum on the 2023 draft TLAB;
• 2023 draft Tax Administration Laws Amendment Bill
  • Draft Memorandum on the Objects of the 2023 draft TALAB for public comment and introduction in Parliament
• Draft amendments to Regulations in terms of paragraph (d) of the definition of “Research and Development” in section 11D(1) of the Income Tax Act, 1962, on additional criteria for multisource pharmaceutical products
• Draft amendments to Regulations in terms of paragraph (e) of the definition of “Research and Development” in section 11D(1) of the Income Tax Act, 1962, on criteria for clinical trials in respect of deduction for research and development
• Draft amendments to Regulations on domestic reverse charge relating to valuable metal in terms of 74(2) of the Value-Added Tax Act, 1991 (the VAT Act)
  • Draft Explanatory Memorandum on domestic reverse charge  relating to valuable metal in terms of 74(2) of the VAT Act
• Draft amendments on Carbon Offsets Regulations

Due date for comment: 31 August 2023

28 July 2023 – The tax workshop schedules for Gauteng North during August are now available.

28 July 2023 – The latest Government Connect Issue 11 Newsletter is now available. This issue includes information on the 2023 Filing season for individuals and trusts, Corporate income tax form and system changes, training interventions for Municipalities conducted by SARS and National Treasury and the latest Scams.

28 July 2023 – Customs and Excise Act, 1964: Publication details for tariff amendment notice R3735, as published in Government Gazette 49047 of 28 July 2023, are now available.

28 July 2023 – RFI02/2023: Integrated Strategic Sourcing and Purchasing Solution (eTendering and ePurchasing)

The questions and answers document no 2  and questions and answers document no 3 are now available.

28 July 2023 – 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 & technology infrastructure. In order to provide clarity & certainty, make it easy for taxpayers & traders to comply with their obligations and building public trust and confidence, our technology assets have to demonstrate the highest levels of availability, robustness and security.

Pursuant to 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 & technology infrastructure are available, robust & secure, by performing regular upgrades, enhancements, and maintenance.

In light of the above, eFiling may be intermittently unavailable on Saturday 29 July 2023 from 05:00 until 08:00 in the morning.

28 July 2023 – The latest Tax Practitioner Connect Newsletter Issue 44 is available.  This issue includes information on changes for the 2023 Filing season for Individuals and Trusts, Corporate Income Tax form and system changes, managing tax compliance matters, the importance of managing updated registration information across all tax products and the latest scam alerts.

27 July 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. 2, by the insertion of anti-dumping items under 207.02 in order to impose anti-dumping duties against the alleged dumping of new pneumatic tyres of rubber of a kind used on motor cars, buses or lorries classifiable in tariff heading 40.11, originating in or imported from the People’s Republic of China – ITAC Report 714.

Publication details will be made available later

27 July 2023 – Tax Administration Act, 2011

• Trustees of the CC Share Trust and Others v CSARS (38211/21) [2023] ZAGPPHC 597 (24 July 2023)

Whether the applicants had been correctly assessed by SARS – whether the assessments may be set aside because they were unlawfully made for want of compliance by SARS with its own statutes – whether the Commissioner ought to withdraw the assessments

27 July 2023 – SARS invites you to a webinar on Traders’ Rights today on Thursday, 27 July, with the Office of the Tax Ombudsman and the Border Management Agency.

SARS recognises the importance of the Small Medium and Micro Enterprise (SMME) traders and their significant contribution to the South African economy.  Our strategic objectives include providing taxpayers and traders with clarity and certainty, as well as making it simple for them to meet their tax obligations. The aim of the webinar is to educate customs cross-border traders about their rights, and the channels to follow when their rights have not been upheld.

Examples of challenges that may infringe SMME traders’ rights can be unfair penalties, being asked for bribes and the lack of adherence to the SARS Service Charter turnaround times by SARS Customs officials, etc.

Other challenges may include the inability of female traders to conduct their business without sexual harassment and victimisation.

As an important stakeholder, we invite you to join this webinar, and to extend this invitation to other interested parties.

The details of the event are as follows:

Theme: Traders Rights Webinar

Date: Thursday, 27 July 2023
Time:  10:00-12:00
Platforms: Zoom and YouTube

Register in advance for this webinar on the following link:

https://sars-gov-za.zoom.us/s/97607806001?pwd=dE0rOVBac1dPbVdCQjlpb0NzTjhSdz09

• Meeting ID: 976 0780 6001
• Passcode: 947755

After registering, you will receive a confirmation email with information on how to log on to the webinar. The webinar will be recorded and posted on the SARSTV YouTube channel after the event.

YouTube: 

https://youtube.com/live/L53nLSlviac?feature=share

To view the presentation click here.

26 July 2023 – SARS invites you to a webinar on Traders’ Rights on Thursday, 27 July, with the Office of the Tax Ombudsman and the Border Management Agency.

SARS recognises the importance of the Small Medium and Micro Enterprise (SMME) traders and their significant contribution to the South African economy.  Our strategic objectives include providing taxpayers and traders with clarity and certainty, as well as making it simple for them to meet their tax obligations. The aim of the webinar is to educate customs cross-border traders about their rights, and the channels to follow when their rights have not been upheld.

Examples of challenges that may infringe SMME traders’ rights can be unfair penalties, being asked for bribes and the lack of adherence to the SARS Service Charter turnaround times by SARS Customs officials, etc.

Other challenges may include the inability of female traders to conduct their business without sexual harassment and victimisation.

As an important stakeholder, we invite you to join this webinar, and to extend this invitation to other interested parties.

The details of the event are as follows:

Theme: Traders Rights Webinar

Date: Thursday, 27 July 2023
Time:  10:00-12:00
Platforms: Zoom and YouTube

Register in advance for this webinar on the following link:

https://sars-gov-za.zoom.us/s/97607806001?pwd=dE0rOVBac1dPbVdCQjlpb0NzTjhSdz09

• Meeting ID: 976 0780 6001
• Passcode: 947755

After registering, you will receive a confirmation email with information on how to log on to the webinar. The webinar will be recorded and posted on the SARSTV YouTube channel after the event.

YouTube: 

https://youtube.com/live/L53nLSlviac?feature=share

25 July 2023 – Transfer Duty Act, 1949

• Transfer Duty Guide (Issue 6)

25 July 2023 – Kariega Branch will be relocating to Shop 57, Corkwood Square Mall, Uitenhage from the 1 August 2023.

Please note that the SARS Kariega Branch located on:

1 Young St, Cannon Hill

Kariega Uitenhage

Eastern Cape

Is relocating as of the 1st of August 2023 to:

Shop 57, Corkwood Square Shopping Mall

42 Union Ave, Alexander Park

Kariega Uitenhage

Eastern Cape

25 July 2023 – The Commissioner of the South African Revenue Service (SARS) has welcomed the Supreme Court of Appeal judgment, which dismissed with costs, two appeals against orders of the Gauteng Division of the High Court, Pretoria (case no 543/2021); and the KwaZulu-Natal Division of the High Court, Pietermaritzburg (case no 409/2022).

The first was an appeal against a winding-up order granted against the appellant, PFC Properties (Pty) Ltd (PFC), in favour of SARS, by the Pretoria High Court. The second appeal was against an order by the Pietermaritzburg High Court, in terms of which it dismissed an application to place PFC in business rescue.

The issue before the SCA was whether the conduct on the part of PFC and the De Robillard Family Trust’s trustees in launching the business rescue application, constituted an abuse of court process. The SCA held that that application should not have been considered by reason of its use in a scheme of abuse. The Court held that the business rescue application was a stratagem.

See the full media statement here.

24 July 2023 – e@syFile version 7.3.9 was released.

24 July 2023 – Tax Administration Act, 2011

• CSARS v M (A5036/2023) [2023] ZAGPJHC 769 (6 July 2023)

Appeal from the Tax Court – whether undeclared receipts and deposits into taxpayer’s personal bank accounts and other accruals were income or the repayment of loans – a factual issue.

24 July 2023 – Tax Administration Act, 2011

• SARSTC IT 24870; IT 25162; IT 25166 (ADM) [2023] ZATC JHB (6 July 2023)

Prescription objection: Objection to a whole assessment is not permissible –  capital gains tax.

24 July 2023 – SARS clients are encouraged to make payments via EFT (Electronic Fund Transfer) into the SARS public beneficiaries listed on the banking platform or eFiling.

Cash deposits to a SARS Customs and Excise bank account at any bank branch is no longer available as a payment option to SARS clients.

• GEN-PAYM-01-G01 – SARS Payment Rules – External Guide

24 July 2023 – SARS will introduce enhancements to the Tax Directives process as indicated in the IBIR‐006 Tax Directives Interface Specification Version 6.503. Trade testing is planned to start on Wednesday, 16 August 2023 to prepare for the implementation of the software during the second quarter of this financial year. If the dates need to change, SARS will communicate accordingly.

Keep an eye on the I want a Tax Directive and Independent Software Vendors webpages.

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].