What’s New at SARS

3 January 2023 – The awarded tenders list was updated – 2019-2022 Awarded Tenders.

30 December 2022 – The South African Revenue Service (SARS) today releases trade statistics for November 2022 recording a preliminary trade balance surplus of R7.98 billion attributable to exports of R172.67 billion and imports of R164.69 billion.

See the full Media Release here.

26 December 2022 – The latest scam appears to be a SMS from SARS, indicating a payment to be received from SARS via Pay_Fast. Please don’t click on any links and report any suspicious correspondence from SARS to [email protected]

See an example of the Pay_Fast scam here.

23 December 2022 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R2884, as published in Government Gazette 47765 on 23 December 2022, are now available.

22 December 2022 – 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. 1, by the substitution of tariff subheading 8418.10.90 in order to increase the rate of customs duty on combined refrigerator-freezers, fitted with separate external doors from 25% to 30% and the insertion of tariff subheading 8418.10.20 to exclude those with a total capacity not exceeding 400li – ITAC Report 618

Publication details will be made available later

21 December 2022 – Customs officers of the South African Revenue Service (SARS) have seized possible counterfeit shoes (sneakers and sandals) with an estimated value of R3-million this past weekend.

See full media release here.

14 December 2022 – RFP19/2022: Appointment of a service provider for the provision of media monitoring and analysis service.

The following documents are now available:

• Service levels
• Service level agreement
• Erratum

12 December 2022 – Skills Development Levies Act, 1999

• Interpretation Note 10 (Issue 4) – Skills development levy exemption: Public benefit organisations

12 December 2022 – Skills Development Levies Act, 1999

• Interpretation Note 10 (Issue 3) – Skills development levy exemption: Public benefit organisations

12 December 2022 – Value-Added Tax Act, 1991

• Binding General Ruling 62 – Value-added tax implications of securities lending arrangements

12 December 2022 – RFP31/2022: Provision of short-term insurance brokerage services

12 December 2022 – RFP29/2022: Provision of travel management and related services

12 December 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 6.501. The trade testing dates are still to be confirmed and the implementation of the software is planned for implementation in April 2023. 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]

12 December 2022 – Invitation to a tax education session for taxpayers in the arts, entertainment and sports sector

SARS is committed to assisting all taxpayers and small businesses to meet their tax obligations and remain compliant. In this regard, SARS will host a virtual session for small businesses and individual taxpayers within the entertainment, arts, and sports sectors.

The following topics will be covered:

• Basics of Taxation
• Voluntary Disclosure Programme
• Debt Management Process
• Estates Management Process

Event details:
Date: Tuesday, 13 December 2022
Time: 10:00-14:00
Platform (Virtual): Zoom and YouTube

As a valued taxpayer, you are invited to join the education session, which has a limited capacity.

Register for this session in advance at https://sars-gov-za.zoom.us/webinar/register/WN_AUaI6UG1Qru6lfn9AlbScQ

Meeting ID: 955 2765 7733

Passcode:  685945 

YouTube link: https://youtu.be/JYAlMrmN7lE

After registering, you will receive a confirmation email with information on how to log into the webinar for an opportunity to have your questions answered during the session.  If you have tax related questions, please send an email to [email protected]  The webinar will also be recorded and published on the SARSTV YouTube channel after the event.

9 December 2022 – Customs & Excise Act, 1964

• Glencore International AG v CSARS (34490/2021) [2022] ZAGPPHC (7 December 2022)

Customs: Review application of the Commissioner’s decisions to regard the applicant’s goods diverted in terms of section 18(3) of Act 91 of 1964. As a result, the goods liable for forfeiture in terms of the provisions of section 88(2)(a) and levied an amount in lieu of forfeiture, outstanding VAT and VAT penalty.

9 December 2022 – Tax Administration Act, 2011

• SARSTC IT 45710 (ADM) [2022] ZATC CPT (29 November 2022)

Whether the new ground may be relied upon by the applicant on the provisions of rule 32(3), or whether it falls beyond the scope of the type of new ground contemplated in the sub-rule

9 December 2022 – The guides for Income Tax return have been updated.

IT-AE-36-G05 – Comprehensive Guide to the ITR12 Income Tax Return for Individuals – External Guide

Updates for the 2022 Filing Season Phase 2 (letter issued for
change in provisional tax status, returns for future years); IRP5
income for foreign services rendered.

IT-AE-36-G06 – How to submit your individual income tax return via eFiling – External Guide

Enhancements for Filing Season 2022 Phase 2

The Shared Access functionality on eFiling has been extended to allow an RLA trader representatives to have access to the RLA functionality of a specific trader.

The Customs Trader Portal – External Guide SC-IT-03 has been changed to SC-CF-42 and the portion regarding relationship management has been transferred to SC-CF-50.  SC-IT-03 is therefore withdrawn.

The content that relates to Registration and Licensing of non RLA client types in ECS-LER-02-M01 and SC-CF-39 has been transferred to SC-CF-52.  ECS-LER-02-M01 is therefore withdrawn.

The facility codes used in Box 30 on the Customs Clearance Declaration (CCD) have been updated to include the details of the new approved de-grouping depot in ORTIA, Kerry Logistics South Africa (Pty) Ltd.  This enables Customs to transmit electronic messages to these facilities communicating the status of the consignment.  If the applicable facility codes listed in SC-CF-19-A02 is not inserted in Box 30 on the CCD, the CCD will be rejected by Customs.  The facilities code list is an annexure to the External Policy for the Registration, Licensing and Designation.

New guides and updated external policy:

• SC-CF-42 – RLA Customs Trader Portal – External Guide
• SC-CF-43 – Manage Shared Access – External Guide
• SC-CF-50 – Relationship Management – External Guide
• SC-CF-19 – Registration Licensing and Designation – External Policy

9 December 2022 – Income Tax Act, 1962

• Binding Private Ruling 387 – Attribution of nett income to a public benefit organisation

9 December 2022 – Binding Class Rulings

• Binding Class Ruling 085 – En commandite partnerships investing in photovoltaic solar energy plants
• Binding Class Ruling 084 – Transfer of funds held in trust to a “beneficiary fund”