What’s New at SARS

Legal Counsel – Dispute Resolution & Judgments – Tax Court: 2022-2020

11 May 2022 – Tax Court Judgments

  • SARSTC IT 45842 (ADM) [2022] ZATC Cape Town (25 February 2022)
  • SARSTC IT 14213 (ADM) [2022] ZATC Johannesburg (9 February 2022)

Summaries are available on the tax court judgments page

Customs – Discontinuation of General Codes

11 May 2022 – The ePenalty letter to Trade dated 29 April 2022 has reference. SARS, in consultation with the South African Express Parcel Association (SAEPA), the South African Association of Freight Forwarders (SAAFF), and the Air Cargo Operators’ Committee (ACOC), have agreed to discontinue the Non-Registered Cargo Reporter Code “ZZZ99999” from 1 June 2022, and the Ex Courier Code “000” from 20 June 2022. For more information, see our letter to Trade.

Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings (BPRs) – BPR 361-380

10 May 2022 – Income Tax Act, 1962

Binding Private Ruling (BPR) 372 – Withholding tax on foreign royalties

Alert – Dispute issue on eFiling

10 May 2022 – SARS is aware of the issue that is currently preventing some taxpayers from lodging disputes on our eFiling platform. SARS technical teams is investigating the problem and will implement a solution as soon as possible. Apologies for the inconvenience caused.

Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings (BPRs) – BPR 361-380

9 May 2022 – Income Tax Act, 1962

New SARS Service Charter

9 May 2022 – We have a new Service Charter with effect from 1 April 2022. The reviewed Service Charter is an outcome of several engagements. We have received external inputs and used audit observations and systemic issues as raised by the Office of Tax Ombud.  The SARS Commissioner has introduced the new organisational language, Vision 2024 and Nine Strategic Objectives which SARS’s work should align to. In the revisit on the Compliance Theory & Model and the Leadership Model, SARS had to revisit how it commit on service levels in a practical manner. The Service Charter as a tool of commitment, should help SARS on clarity and certainty in making it easy to connect all SARS employees and operations in the value chain to deliver outcomes in line with Service Obsession. For the detail and what has changed, visit the Service Charter webpage or click here for the detailed Service Charter document.

 

Third Party Data Submission Platforms – Planned Maintenance

6 May 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 06:00 on Saturday 07 May 2022. Please do not submit any files in the Production environment during this time, as they will not be processed.

Tender

3 May 2022 – RFI0001/2022: Document Conversion from PDF to HTML

Questions and answers

Media Release: Rhino horn found in luggage at OR Tambo International Airport

29 April 2022 – Customs officers of the South African Revenue Service (SARS), in collaboration with other government departments, intercepted the luggage of a female South African passenger at OR Tambo International Airport which contained twelve (12) pieces of rhino horn weighing  30.7 kilograms.

The interception of the rhino horn came after the SARS Customs and other government officials received a tip-off regarding a passenger travelling to Dubai.

The Customs team reacted swiftly and accompanied the female passenger to the Customs area for further Customs inspection. The two luggage bags and a box were inspected by a baggage scanner that identified irregular images suspected to be rhino horn.

This led to a physical inspection of the luggage and box in which twelve (12) pieces of rhino horn, weighing 30.7kg were found. The passenger together with the rhino horn were handed to the South African Police Service after which a criminal case was opened for further investigation.

See the full media statement here.

Trade Statistics for March 2022

29 April 2022 – The South African Revenue Service (SARS) today releases trade statistics for March 2022 recording a preliminary trade balance surplus of R45.86 billion. These statistics include trade data with Botswana, Eswatini, Lesotho and Namibia (BELN). The year-to-date (01 January to 31 March 2022) preliminary trade balance surplus of R62.10 billion is a deterioration from the R99.06 billion trade balance surplus for the comparable period in 2021. Exports increased by 9.8% year-on-year whilst imports increased by 21.3% over the same period.

The R45.86 billion preliminary trade balance surplus for March 2022 is attributable to exports of R185.82 billion and imports of R139.96 billion. Exports increased by R43.88 billion (30.9%) between February and March 2022 and imports increased by R9.51 billion (7.3%) over the same period.

See the full media statement here.

Visit the Trade Statistics webpage.

Legal Counsel – Secondary Legislation – Tariff Amendments 2022

29 April 2022 – Customs & Excise Act, 1964: Publication details for tariff amendment notices R2052 and R2053, as published in Government Gazette 46293 on 29 April 2022, are now available

Legal Counsel – Secondary Legislation – Tariff Amendments 2022

28 April 2022 – Customs & Excise Act, 1964: The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –

  • Part 1D of Schedule No. 6, by the insertion of Note 10 in order to align with refund provisions for malt beer and other fermented beverages (with effect from 29 April 2022); and
  • Part 1 of Schedule No. 1, by the creation of separate 8-digit tariff subheadings under tariff heading 1102.20 for super fine maize meal (with retrospective effect from 1 April 2022).

Publication details will be made available later

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