What’s new at sars?

​Date ​What is it? What is it about?
​19 October 2017 ​Media Release SARS busts heroin, illegal skin cream & clothes worth R20-m
​19 October 2017 ​Media Release Almost 12 000 taxpayers assisted on Saturdays
​18 October 2017 Updated list of approved venture capital companies                                       ​The list of approved venture capital companies (“VCC”) has been updated.
​18 October 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Tax Administration Act, 2011
Due date for comments: 3 November 2017
​17 October 2017

​Updated list of Approved Section

18A PBO's

​     Approved Section 18A PBO's ​
​17 October 2017 ​New Tax Practitioner newsletter Tax Practitioner Connect Issue 9 (17 October 2017)
​13 October 2017 ​Recon Workshops ​The reconciliation workshop schedule for October 2017 is now available.
​13 October 2017 ​Legal Counsel – Legal Advisory – Published General Rulings – Binding General Rulings – BGR 41-60 Employment Tax Incentive Act, 2013
​13 October 2017 ​Legal Counsel – Secondary
Legislation – Public Notices

Tax Administration Act, 2011

  • ​Public notice in terms of section 25, requiring the submission of Country-by-Country Report, Master file and Local file returns by persons as specified in the notice

Publication details to be made available on 20 October 2017

​13 October 2017 ​Legal Counsel – Secondary
Legislation – Other Notices

Rules of the National Assembly 

The Minister intends to introduce the Bill in the National Assembly shortly
​12 October 2017 ​Mobile Tax Units ​The schedules for the mobile tax units in Free State (MTU11) and KwaZulu-Natal (MTU14) have been updated.
​​12 October 2017 ​Legal Counsel – Publications – Find a Guide

Income Tax Act, 1962

​​12 October 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes Summary of all Interpretation Notes updated
​​12 October 2017 ​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​12 October 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 1-20

Income Tax Act, 1962

​11 October 2017 ​Legal Counsel – Preparation of Legislation – Workshops Customs Duty Act, 2014
  • SARS held a workshop on 11 October 2017 on the comments received on the Draft Deferment Rules. The presentation used during this workshop has been uploaded for ease of reference.
​10 October 2017 ​Media Release SARS collected over R1-billion from 2018 SVDP applications
​9 October 2017 ​Legal Counsel – International Treaties & Agreements – Exchange of Information Agreements (Bilateral) Income Tax Act, 1962
​6 October 2017 ​Legal Counsel – International Treaties & Agreements – Exchange of Information Agreements (Bilateral) Income Tax Act, 1962
​6 October 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
  • Publication details for Tariff Amendment Notice R1080, R1082, R1083, R1084 and R1085, as published in Government Gazette 41165, are now available
​6 October 2017 ​Legal Counsel – Secondary Legislation –Rule Amendments 2017 Customs & Excise Act, 1964
  • Publication details for Rule Amendment Notice R1081, as published in Government Gazette 41165, are now available
​5 October 2017 ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
The Tariff Amendment Notices  scheduled for publication in the Government Gazette relate to the amendment to –  
  • Part 1 of Schedule No. 1, by the substitution of tariff subheading 9612.10 and the insertion of tariff subheading 9612.10.10 and 9612.10.90 to reduce the rate of customs duty on thermal transfer ribbons and cartridges from 15% to free of duty – ITAC Report No. 556;
  • Part 1 of Schedule No. 2 by the deletion of items 213.03/7005.29.05/02.08; 213.03/7005.29.05/05.08; 213.03/7005.29.05/07.08 and 213.03/7005.29.05/10.08 to give effect to the termination of anti-dumping duties on solar glass originating in or imported from Indonesia – ITAC Report No. 557; 
  • Part 1B of Schedule No. 6 by the substitution of item 619.07/104.10.20/01.01 and the insertion of item 619.09/104.10.20/01.01 in order to provide for a rebate on the excise duties of beer, wine and other fermented beverages used in the manufacture of low alcohol and non-alcoholic beverages by a process of extracting ethanol as well as the movement of the extracted ethanol by-product; 
  • Part 1C of Schedule No. 6 by the amendment of various rebate items and Notes under item 620.00 in order to provide for a rebate on the excise duties of beer, wine and other fermented beverages used in the manufacture of low alcohol and non-alcoholic beverages by a process of extracting ethanol as well as the movement of the extracted ethanol by-product; and
  • Part 1D of Schedule No. 6 by the insertion of various rebate items under item 621.00 in order to provide for a rebate on the excise duties of beer, wine and other fermented beverages used in the manufacture of low alcohol and non-alcoholic beverages by a process of extracting ethanol as well as the movement of the extracted ethanol by-product.
Publication details will be made available later
​5 October 2017 ​Legal Counsel – Secondary Legislation –Rule Amendments 2017

Customs & Excise Act, 1964

  • The Rule Amendment Notice, scheduled for publication in the Government Gazette, relates to the amendment to rule 19A3 to facilitate the removal of extracted ethyl alcohol
Publication details will be made available later
​5 October 2017 ​Legal Counsel – Publications – Find a Guide In General
​5 October 2017 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017

Tax Court Judgments

SARS has released the following tax court decisions:

  • IT 14247 – Whether the Respondent was entitled to levy understatement penalties against the Appellant for both VAT and income tax 
  • IT 4036 – Whether SARS is precluded from raising an original assessment ('the STC assessment') on the taxpayer for secondary tax on companies ('STC') when it purported to do so
  • 13539/13673 – Whether the Appellant was entitled to exclude certain amounts from its trading stock in terms of section 22(1)(a) of the Income Tax Act
  • 13065/13 – Whether amounts fall to be included in the Appellant’s income for the purposes of section 9D of the Income Tax Act
  • 0032/2016 & 0033/2016 – Rule 6 of Tax Court rules. Application for reasons for assessment. What constitutes sufficient reasons
  • 14005 – Whether the Appellant became entitled to the proceeds from the sale of property in terms of section 1 by way of accrual, alternatively, section 24(1) of the Income Tax Act
  • 13671 – Whether the Appellant was entitled to claim a loss for R90 million in terms of a contract as deductible expenditure in terms of section 11(a) of the Income Tax Act
  • 13686 – Whether the Appellant was entitled to claim a deduction for mining operations as a contract miner in terms of section 15(1)(a) of the Income Tax Act
  • IT 13974 & 13993 – Whether the transfer duty payable by the Appellants was in respect of a divisible or indivisible sale agreement
  • 13695 – Whether the Respondent was correct in adjusting the taxpayer’s gross income to include income which the Appellant alleged was of a capital nature
  • 0018/2016 – Whether the Appellant was entitled to condonation for the late filing of its appeal in terms of section 107(2) of the Income Tax Act
​4 October 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280 Income Tax Act, 1962 
​3 October 2017 ​Media Release Over 2.7-million submit tax returns
​29 September 2017 ​Legal Counsel – International Treaties & Agreements – Exchange of Information Agreements (Bilateral)

Tax Administration Act, 2011

​​29 September 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes Summary of all Interpretation Notes updated
​​29 September 2017 ​Legal Counsel – Archive – Interpretation Notes

Income Tax Act, 1962

​​29 September 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 41-60

Income Tax Act, 1962

​29 September 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
​29 September 2017 ​​Trade Statistics ​​Trade Statistics for August 2017
​28 September 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
  • The Tariff Amendment Notice, scheduled for publication in the Government Gazette, relates to the amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10 and 1101.00.90 to increase the rate of customs duty on wheat and wheaten flour from 37.93c/kg and 56.90c/kg to 75.24c/kg and 112.85c/kg respectively, in terms of the existing variable tariff formula – Minute 10/2017
Publication details will be made available later
​28 September 2017 ​Legal Counsel – Publications – Tables of Interest Rates Income Tax Act, 1962
  • Updating the Tables of interest rates:
    • Table 1 – Interest rates on outstanding taxes and interest rates payable on certain refunds of tax
    • Table 2 – Interest rates payable on credit amounts
​28 September 2017 ​Media Release SARS branches to open on Saturdays until 18 November
​28 September 2017 ​Media Release SARS to clamp down on outstanding tax returns and debt
​27 September 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
  • Draft amendment in Part 1 of Schedule No. 1 to create 8-digit tariff subheadings under 2809.20 to include a phosphoric content of 78 per cent or more
Due date for comments: 13 October 2017
​22 September 2017 ​Media Release SARS to proceed with Symington disciplinary hearing
​20 September 2017 ​Legal Counsel – Legal Advisory – Advance Tax Rulings (ATR)

Tax Administration Act, 2011

​​20 September 2017 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
  • Draft rule amendments –
    • in relation to trade agreements; and
    • for the Generalized System of Preferences (GSP) Norway - The Registered Exporter System (REX system)
Due date for comments: 4 October 2017
​19 September 2017 ​Legal Counsel – Preparation of Legislation – Workshops Customs Duty Act, 2014
  • ​Invitation to an external workshop on comments received on the draft deferment rules
​18 September 2017 ​Media Release SARS responds to KPMG
​15 September 2017 ​Legal Counsel – Preparation of Legislation – Response Documents

National Legislation

The following draft response documents were published by National Treasury and SARS:

  • Draft Response Document on the draft Taxation Laws Amendment Bill, 2017 and the draft Tax Administration Laws Amendment Bill, 2017
  • Annexure A – Corporates – Public comments
  • Annexure B – Individuals – Public comments
  • Standing Committee on Finance Presentation – 2017 Draft Response Document
​15 September 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

  • Draft amendment in Part 1 of Schedule No. 1 to 2018 Economic Partnership Agreement phase-downs as well as various technical amendments with effect from 1 January 2018
Due date for comments: 13 October 2017
​​15 September 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
​​15 September 2017 ​Legal Counsel – Secondary Legislation –Rule Amendments 2017 Customs & Excise Act, 1964
  • Publication details for Rule Amendment Notice R999, as published in Government Gazette 41115, are now available
​14 September 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
  • The Tariff Amendment Notice, scheduled for publication in the Government Gazette, relates to the amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99 to increase the rate of customs duty on sugar from free to 213.1c/kg in terms of the existing variable tariff formula for sugar – ITAC Minute M11/2017
Publication details will be made available later
​14 September 2017 ​Legal Counsel – Secondary Legislation –Rule Amendments 2017

Customs & Excise Act, 1964

  • The Rule Amendment Notice, scheduled for publication in the Government Gazette, relates to the amendment to rule 200.08, published in Government Notice R1874 of 8 December 1995, to amend the places where container depots may be established

Publication details will be made available later

​14 September 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280 Income Tax Act, 1962 
​12 September 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Employment Tax Incentive Act, 2013
Due date for comments: 31 October 2017
​12 September 2017 ​Legal Counsel – Legal Advisory – Published General Rulings – Binding General Rulings – BGR 41-60 Value-Added Tax Act, 1991
​12 September 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280 Income Tax Act, 1962 
​12 September 2017 ​Media Release SARS Customs intercepts 700 chicken packages at Beitbridge
​8 September 2017 ​Legal Counsel – Publications – Average Exchange Rates Income Tax Act, 1962
​8 September 2017 Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
​7 September 2017 ​Media Release ​ SARS detector dogs find 2.2 kg cocaine bullets in socks
​7 September2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017

Customs & Excise Act, 1964

  • The Tariff Amendment Notice scheduled for publication in the Government Gazette relates to the amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10 and 1101.00.90 to reduce the rate of customs duty on wheat and wheaten flour from 94.72c/kg to 37.93c/kg and 142.18c/kg to 56.90c/kg respectively, in terms of the existing variable tariff formula – Minute 08/2017
Publication details will be made available later
​6 September 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Tax Administration Act, 2011
Due date for comments: 6 October 2017
​6 September 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280 Income Tax Act, 1962 
​6 September 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Class Rulings – BCR 41-60 Income Tax Act, 1962
​4 September 2017 ​Media Release ​SARS responds to Tax Ombud’s findings
​1 September 2017 ​Media Release SARS employee Symington’s court application
​1 September 2017 ​​Legal Counsel – International Treaties & Agreements – Double Taxation Agreements & Protocols – DTAs and Protocols (Africa) Income Tax Act, 1962
​1 September 2017 ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2017

Customs & Excise Act, 1964

  • Publication details for Tariff Amendment Notices R949, R950, R948, R951 and R952, as published in Government Gazette 41083, are now available
​31 August 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017

Customs & Excise Act, 1964

The Tariff Amendment Notices  scheduled for publication in the Government Gazette relate to the amendment to –  

  • Schedule No. 1, by the substitution General Note M to amend the TRQ allocation of the Preferential Trade Agreement (PTA) between the Common Market of the South (MERCOSUR) and Southern African Customs Union (SACU);
  • Part 1 to Schedule No. 1 by the substitution of tariff subheading 7326.20.10 to increase the rate of customs duty on gabions of wire netting from free to 30% – ITAC Report 552;
  • Part 1 to Schedule No. 1 by the substitution of tariff subheading 8708.94.20 to reduce the rate of customs duty on rack and pinion steering assemblies from 20% to free of duty – ITAC Report 553;
  • Part 1 to Schedule No. 1 by the substitution of tariff subheadings 7315.82.01; 7315.82.03; 7315.82.05; 7315.82.07; 7315.82.90 and 7326.11 to increase the general rate of duty from free to 15% – ITAC Report 546; and
  • Part 1 to Schedule No. 3 by the insertion of rebate items 320.01/3926.90.90/01.08; 320.01/4409.29.90/01.08; 320.01/8301.30/01.06; 320.01/8202.10/01.06 and 320.01/8302.42.90/01/08 in order to create a rebate provision for certain goods used in the manufacture of furniture - ITAC Report 544.art 1 to Schedule No. 3 by the insertion of rebate items 320.01/3926.90.90/01.08; 320.01/4409.29.90/01.08; 320.01/8301.30/01.06; 320.01/8202.10/01.06 and 320.01/8302.42.90/01/08 in order to create a rebate provision for certain goods used in the manufacture of furniture - ITAC Report 544.

Publication details will be made available later

​31 August 2017 ​Trade Statistics Trade Statistics for July 2017
​29 August 2017 ​Media Release ​Special Voluntary Disclosure Programme closing on 31 August 2017
​25 August 2017

Legal Counsel – Secondary Legislation – Tariff Amendments 2017


 Customs & Excise Act, 1964

Publication details for Tariff Amendment Notices R899, R900, R901, R902, R903, R904 and R905, as published in Government Gazette 41038, are now available

​24 August 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
The Tariff Amendment Notices scheduled for publication in the Government Gazette relate to the amendment to – 
  • Part 1 to Schedule No. 1, by the substitution of tariff subheadings 3301.90.20 and 3301.90.30 as well as the insertion of tariff subheading 0405.20.10 and 0405.20.90 to give effect to technical corrections to the SACU tariff duty structure as well as adjusting the duty structure to the WTO bound rate - ITAC Report 554;
  • Part 1 to Schedule No. 1 by the substitution of tariff subheading 8704.21.75 in order to amend the description to engine capacity to not exceed 1000 cm3 – ITAC Report 543.
  • Part 2B to Schedule No. 1 by the substitution of item 126.04.02/8704.21.75 as a consequence to the amendment to the description of tariff subheading 8704.21.75 in Part 1 of Schedule No. 1 – ITAC Report 543;
  • Part 3E to Schedule No. 1 by the substitution of item 153.04.15/8704.21.75 as a consequence to the amendment to the description of tariff subheading 8704.21.75 in Part 1 of Schedule No. 1 – ITAC Report 543;
  • Part 1 to Schedule No. 1 by the substitution of tariff heading 7321.11 and insertion of item 7321.11.10 and 7321.11.90 to increase the rate of customs duty on certain stoves for gas fuel from 15% to 30% - ITAC Report 534; 
  • Part 1 to Schedule No. 1 by the substitution of tariff subheading 9801.00.40 to make provision for dumpers for off-highway use of less than 50 tons under the APDP programme – ITAC Minute M07/2016; and 
  • Part 1 to Schedule No. 3 by the substitution and deletion of various notes and rebate items in order to make provision for dumpers for off-highway use of less than 50 tons under the APDP programme – ITAC Minute M07/2016.

Publication details will be made available later

​18 August 2017 ​Legal Counsel – Publications – FAQs Value-Added Tax Act, 1991
​18 August 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment ​Value-Added Tax Act, 1991
Due date for comments: 15 September 2017
​18 August 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for comments: 1 September 2017
​17 August 2017 ​Media Release ​95 years for VAT fraudsters
​16 August 2017 ​​​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Income Tax Act, 1962

Due date for comments: 13 October 2017
​11 August 2017 ​Legal Counsel – Publications – Tables of Interest Rates Income Tax Act, 1962
​11 August 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
  • Publication details for Tariff Amendment Notices R829, R830 and R831, as published in Government Gazette 41038, are now available
​10 August 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
The Tariff Amendment Notices scheduled for publication in the Government Gazette relate to the amendment to –  
  • Part 3 of Schedule No. 2, by the insertion of item 260.03/72.08/01.04; 260.03/7211.14/01.06; 260.03/7211.19/01.06; 260.03/7225.30/01.06; 260.03/7225.40/01.06; 260.03/7225.99/01.06; 260.03/7226.91/01.06 and 260.03/7266.99/01.06 for remedial action in the form of a safeguard duty against the importation of certain flat hot-rolled steel products – ITAC Report 551;
  • Part 3 of Schedule No. 2, by the substitution of item 260.03/72.08/01.04; 260.03/7211.14/01.06; 260.03/7211.19/01.06; 260.03/7225.30/01.06; 260.03/7225.40/01.06; 260.03/7225.99/01.06; 260.03/7226.91/01.06 and 260.03/7266.99/01.06 to reduce the rate of safeguard duty against the importation of certain flat hot-rolled steel products from 12% to 10% – ITAC Report 551; and
  • Part 3 of Schedule No. 2, by the substitution of item 260.03/72.08/01.04; 260.03/7211.14/01.06; 260.03/7211.19/01.06; 260.03/7225.30/01.06; 260.03/7225.40/01.06; 260.03/7225.99/01.06; 260.03/7226.91/01.06 and 260.03/7266.99/01.06 to reduce the rate of safeguard duty against the importation of certain flat hot-rolled steel products from 10% to 8% – ITAC Report 551.
Publication details will be made available later
​4 August 2017 ​Media Release Moyane Dubai trip
​4 August 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
​3 August 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
The Tariff Amendment Notice scheduled for publication in the Government Gazette relates to the amendment to –  
  • Part 1 of Schedule No. 1, by the substitution of tariff subheadings 7216.31, 7216.32, 7216.33 and 7216.50 to increase the rate of customs duty on steel wire rod, steel reinforcing bar and structural steel from free of duty to 10% – ITAC Report 509
Publication details will be made available later
​2 August 2017 ​​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Income Tax Act, 1962
Due date for comments: 15 September 2017
​1 August 2017 ​​Media Release SARS to help deaf and blind taxpayers
​1 August 2017  ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Income Tax Act, 1962

Due date for comments: 15 September 2017

​1 August 2017 ​Media Release ​One month left for SVDP
​31 July 2017 ​Legal Counsel – International Treaties & Agreements – Exchange of Information Agreements (Bilateral) Income Tax Act, 1962
​31 July 2017 ​Legal Counsel – International Treaties & Agreements – Double Taxation Agreements & Protocols – DTAs and Protocols (Rest-of-the-World)

Income Tax Act, 1962

 

​31 July 2017 ​Trade Statistics ​Trade Statistics for June 2017
​28 July2017 ​Legal Counsel – Publications – Find a Guide Income Tax Act, 1962
​​28 July 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
​27 July 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017

Customs & Excise Act, 1964

The Tariff Amendment Notice scheduled for publication in the Government Gazette relates to the amendment to –  

  • Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99 to reduce the rate of customs duty on sugar from 63.63c/kg to free due to the review of the Dollar-based Domestic Reference Price and variable tariff formula for sugar – ITAC Report 542

Publication details will be made available later

​27 July 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Income Tax Act, 1962 (Dividends Tax)
Due date for comments: 31 August2017
​24 July 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Class Rulings – BCR 41-60 Income Tax Act, 1962
​21 July 2017 ​Legal Counsel – Publications – Find a Guide

Income Tax Act, 1962

​21 July 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes Summary of all Interpretation Notes updated
​21 July 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 81-100 Income Tax Act, 1962
​21 July 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017

Customs & Excise Act, 1964

  • Publication details for Correction Notice R696, as published in Government Gazette 40993, correcting Notice R728 of Government Gazette 40076 dated 17 June 2016, are now available
​20 July 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017 Customs & Excise Act, 1964
  • The Correction Notice scheduled for publication in the Government Gazette relates to the correction of Notice R728 of Government Gazette 40076 dated 17 June 2016 to reflect the correct rate of Anti-dumping duty on item 215.02/7312.10.90/04.08 as 93% instead of 96%, in the English version only
    Publication details will be made available later
​19 July 2017 ​​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

National Legislation

  • National Treasury and SARS have released the following draft Bills for comment:
    • 2017 Draft Taxation Laws Amendment Bill
    • 2017 Draft Explanatory Memorandum on the 2017 Draft Taxation Laws Amendment Bill
    • 2017 Draft Tax Administration Laws Amendment Bill
    • 2017 Draft Memorandum on the objects of 2017 Draft Tax Administration Laws Amendment Bill

Also see the Media Statement: 2017 Draft Taxation Laws Amendment Bill and 2017 Draft Tax Administration Laws Amendment Bill

Due date for comments: 18 August 2017

​19 July 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
  • Draft rule amendments
    • Rule 19A3.01 – Storage of fermented ethyl alcohol in a licenced special storage warehouse
    • Insertion of rebate items 621.23, 621.25, 621.27, 621.29,621.33, 621.35 and 621.37 to provide for the movement of alcohol derived from the process of extraction, respectively
    • Insertion of rebate items 620.18 and 620.20  to provide for the production of fermented ethyl alcohol by-product and the substitution of 620.19 and 620.21 to include the manufacture of non-alcoholic beverages by a process of extraction and the insertion
    • Substitution of 619.07 to include the manufacture of non-alcoholic beverages by a process of extraction and the insertion of 619.09 to provide for the production of fermented ethyl alcohol by-product

Due date for comments: 26 July 2017

​14 July 2017 ​Media Release SARS seizes cocaine and US Dollars at OR Tambo International Airport
​6 July 2017 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
Customs Duty Act, 2014
  • The third draft of the Customs Duty Rules, made under the Customs Duty Act 30 of 2014, has been published for sight. As previously explained to stakeholders, this draft has been "frozen" for purposes of SARS systems development.
     
    Please note that the draft is not published for public comment
​6 July 2017 ​Media Release Tax Season 2017
​3 July 2017 ​Media Release ​Tax Season 2017 now open
​30 June 2017 ​AEOI admin penalties ​If you are a Reporting Financial Institution (RFI) and you have missed the AEOI deadline of 31 May 2017, you may be liable for penalties.
​30 June 2017 ​PAYE automated disputes The new automated system will enable employers to lodge disputes via eFiling and electronically at any SARS branch.
​30 June 2017 ​Tax Directive enhancements ​The enhancements to the directive application forms will enable Fund Administrators and Insurers to comply with the legal requirements.
​30 June 2017 ​Trade Statistics Trade Statistics for May 2017
​29 June 2017 ​Legal Counsel – International Treaties & Agreements – agreements on mutual administrative assistance – Customs

​​Income Tax Act, 1962

​28 June 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 181-200

Income Tax Act, 1962 

​​​28 June 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280

​​Income Tax Act, 1962 

​23 June 2017 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2019-2017

Constitution of the Republic of South Africa, 1996, Income Tax Act, 1962, Taxation Laws Amendment Act, 2007​, Companies Act, 1973

Whether  retrospective or retroactive legislation is consistent with the Constitution

​23 June 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280

Income Tax Act, 1962 

​23 June 2017 ​Legal Counsel – International Treaties & Agreements – Exchange of Information Agreements (Bilateral)

Income Tax Act, 1962

​23 June 2017 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

  • Draft amendments in –  
    • Part 1 of Schedule No.1 (various)
    • Part 1 of Schedule No. 1 (chicken)
    • Part 1 of Schedule No. 2
    • Part 2 of Schedule No. 4
    • Part 1F of Schedule No. 6; and 
    • Part 3 of Schedule No. 6.

Due date for comments: 6 July 2017

​23 June 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Tax Administration Act, 2011

Due date for comments extended to 29 June 2017

​23 June 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notice R600, as published in Government Gazette 40934 are now available

​22 June 2017 Legal Counsel – Secondary Legislation – Tariff Amendments 2017

Customs & Excise Act, 1964

The Tariff Amendment Notice scheduled for publication in the Government Gazette relates to the amendment to –  
  • Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10 and 1101.00.90 to reduce the rate of customs duty on wheat and wheaten flour from 119.02c/kg to 94,72c/kg and 178.53c/kg to 142,18c/kg respectively, in terms of the revised dollar-based domestic reference price and the existing variable tariff formula – ITAC Report 538
Publication details will be made available later
​20 June 2017 ​Media Release SARS busts counterfeits worth R4.2-million over long weekend
​20 June 2017 ​Legal Counsel – Publications – Find a Guide
Customs & Excise Act, 1964, Customs Control Act, 2014, Customs Duty Act, 2014 and Excise Duty Act, 1964 
​15 June 2017 ​Annual Performance Plan The SARS Annual Performance Plan for 2017 - 2018 is now available
13 June 2017 ​Dividends Tax Tables - Summary of DTA rates An updated summary of the withholding tax rates as per the South African Double Taxation Agreements currently in force (Africa and the rest of the world) was published. 
​9 June 2017 ​Legal Counsel – Secondary Legislation – Public Notices
Tax Administration Act, 2011
  • Notice in terms of section 25 of the Tax Administration Act, 2011, read with section 66 of the Income Tax Act, 1962, specifying persons to submit 2017 income tax returns and the periods for submission
​9 June 2017 ​VAT registration for Non-executive directors ​Clarification on VAT registration for Non-executive directors
​8 June 2017 ​​Legal Counsel – Publications – Average Exchange Rates
Income Tax Act, 1962
6 June 2017 ​​Media Release ​SARS does not share taxpayer information
​6 June 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280
Income Tax Act, 1962 
​5 June 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Due date for comments: 20 June 2017

​5 June 2017 ​Legal Counsel – International Treaties & Agreements – Exchange of Information Agreements (Bilateral)
Income Tax Act, 1962
​2 June2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
Customs Duty Act, 2014

Due date for comments: 31 July 2017

​2 June 2017 ​Legal Counsel – Preparation of Legislation – Workshops
Customs Duty Act, 2014
  • SARS held a workshop on 29 May 2017 on the deferment model and the discussion of comments received on the second draft Customs Duty Rules. The presentations used during this workshop have been uploaded for ease of reference.
​1 June 2017 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
Tax Administration Act, 2011
Due date for comments: 22 June 2017
​31 May 2017 ​Trade Statistics ​Trade Statistics for April 2017
​29 May 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Employment Tax Incentive Act, 2013

Due date for comments: 23 June 2017
​25 May 2017 ​Media Release SARS did not comment on president Zuma's tax matters
​23 May 2017 ​Media Release SARS busts 13.2 kg of rhino horn, worth R1,7 million
​23 May 2017 ​Legal Counsel – Legal Advisory – Published General Rulings – Binding General Rulings – BGR 21-40
Income Tax Act, 1962
​23 May 2017 ​Legal Counsel – Publications – Tables of Interest Rates
Income Tax Act, 1962
  • Updating the Tables of interest rates:
    • Table 1 – Interest rates on outstanding taxes and interest rates payable on certain refunds of tax
    • Table 2 – Interest rates payable on credit amounts
​19 May 2017 ​Media Release SARS Customs bust - 7.035kg rhino horn
​19 May 2017 ​Legal Counsel – Preparation of Legislation – Workshops

Customs Duty Act, 2014

  • ​Invitation to an external workshop on:
    • Overview of the proposed deferment rules
    • Comments received on the second draft rules to the Customs Duty Act, 2014
​19 May 2017 ​Legal Counsel – Secondary Legislation – Rule Amendments 2017
Customs & Excise Act, 1964
  • Publication details for Rule Amendment Notice R413, as published in Government Gazette 40846, are now available
​18 May 2017 ​Legal Counsel – Secondary Legislation – Rule Amendments 2017
Customs & Excise Act, 1964
  • The Rule Amendment Notice, scheduled for publication in the Government Gazette, relates to the amendment to rule 101A.12, published in Government Notice R1874 of 8 December 1995, to amend the time reflected when any amended tariff heading or item to any schedule takes effect on the date of publication
Publication details will be made available later
​15 May 2017 ​Trusts enhancements SARS introduces enhancements to the Income Tax Return for a Trust (ITR12T).
​15 May 2017 ​Disputes enhancements SARS introduces changes to the current dispute management process.
​15 May 2017 ​FATCA and CRS filing season starts The filing season for FATCA and CRS is open from 15 May 2017 to 31 May 2017.
​15 May 2017 ​Legal Counsel – International Treaties & Agreements – Exchange of Information Agreements (Bilateral)
Income Tax Act, 1962
​11 May 2017 ​Media Release Customs officials confiscate 13kg cocaine worth R3,6 million at ORTIA
​8 May 2017 ​Media Release Launch of Customs Preferred Trader Programme
​5 May 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 41-60

Income Tax Act, 1962

​5 May 2017 ​​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 21-40

Income Tax Act, 1962

​5 May 2017 ​Legal Counsel – Archive – Interpretation Notes
Income Tax Act, 1962 
​5 May 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes ​​​​Summary of all Interpretation Notes updated
​5 May 2017 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

  • Draft amendments
    • for various technical amendments in Part 1 of Schedule No. 1 to create separate 8-digit tariff subheadings classifiable in Chapters 2, 29, 38, 39, 73 and 87;
    • in Part 1 of Schedule No. 1 to insert additional Note 1 as well as the creation of separate 8-digit tariff subheadings in Chapter 76;
    • in Part 2A of Schedule No. 1 to amend the description of item 104.17/2206.00;
    • in Part 3E of Schedule No. 1 is amended as a consequence of the insertion in Part 1 of Schedule No. 1 to provide for road wheel and rims fitted with tyres;
    • in Part 1 of Schedule No. 2 to insert anti-dumping item 201.02/0207.14.92/01.08 as a consequence of an insertion in Part 1 of Schedule No. 1; and 
    • in Part 1C of Schedule No. 6 insert refund provisions under 620.22 to make provision for wine in containers of more than 2 li but not more than 10 li, as a consequence to Part 1 of Schedule No.1 in HS 2017.
Due date for comments: 26 May 2017
5 May 2017 ​​Legal Counsel – Secondary Legislation – Regulations

Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013

  • ​Regulation for the determination of the rate of levy for 2015 tax period and payment of dates in terms of section 3
​5 May 2017 ​Media Release Further clarification on the vat registration of non-executive directors
​​4 May 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 41-60
Value-Added Tax Act, 1991
​3 May 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs Control Act, 2014

  • The third draft of the Customs Control Rules, made under the Customs Control Act 31 of 2014, has been published for sight. As previously explained to stakeholders, this draft has been "frozen" for purposes of SARS systems development.
     
    Please note that the draft is not published for public comment
​2 May 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280
Income Tax Act, 1962, and Value-Added Tax Act, 1991 
​28 April 2017 ​Trade Statistics Trade Statistics for March 2017
​26 April 2017 ​Davis Tax Committee Media Statement

Due date for comments: 31 May 2017

​26 April 2017 ​Legal Counsel – Secondary Legislation – Other Notices

Taxation Laws Amendment Act, 2009

  • Notice concerning allocations to be made to the metropolitan municipalities from the General Fuel Levy Revenue in terms of item 3(2)(a) of Schedule 1
​​25 April 2017 Media Release SARS Customs bust counterfeit goods & drugs worth over R8.3-million
​18 April 2017 ​Media Release SARS busts 2380 sneakers worth R2.8-million
​13 April 2017 ​Legal Counsel – International Treaties & Agreements – Exchange of Information Agreements (Bilateral)

Income Tax Act, 1962

​11 April 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280
Income Tax Act, 1962
​11 April 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280

Income Tax Act, 1962, and Transfer Duty Act, 1949

​10 April 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 1-20

Replacement of binding private rulings

​7 April 2017 ​​Legal Counsel – Secondary Legislation – Regulations

Income Tax Act, 1962

​7 April 2017 ​Legal Counsel – Secondary Legislation – Income Tax Notices

Income Tax Act, 1962

​7 April 2017 ​Legal Counsel – Secondary Legislation – Income Tax Notices

Income Tax Act, 1962, Unemployment Insurance Contributions Act, 2002, and Skills Development Levies Act, 1990

​7 April 2017 ​Legal Counsel – Secondary Legislation – Proclamations

Tax Administration Act, 2011

​7 April 2017 ​Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) – 2019-2017​

Income Tax Act, 1962, and Tax Administration Act, 2011

Whether a final CGT assessment in respect of a particular tax year was capable of being reconsidered and revised following cancellation of a sale agreement of immovable property  having the effect that the original gain is substantially reduced 

​3 April 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280
Income Tax Act, 1962
​31 March 2017 ​Media Release SARS Customs discovers 11kg of cocaine hidden in electrical parts
​31 March 2017 ​Trade Statistics ​Trade Statistics for February 2017
​31 March 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
Value-Added Tax Act, 1991

Due date for comments: 4 May 2017

​30 March 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017

Customs & Excise Act, 1964

  • Publication details for Tariff Amendment Notices R289, R290, R291, R292, R293, R294 and R295, as published in Government Gazette 40734, are now available
​30 March 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017
Customs & Excise Act, 1964
  • The Tariff Amendment Notices scheduled for publication in the Government Gazette relate to the amendment to –  
    • The General Notes to Schedule No. 1 to implement the revised Tariff Rate Quotas by the substitution of Table 1 in paragraph 3.1 to Note IJ of the General Notes in terms of the Economic Partnership Agreement (EPA) which came into effect on 10 October 2016;
    • Part 1 of Schedule No. 1, by the substitution of tariff subheading 2933.69.30 to reduce the rate of customs duty on Atrazine from 10% to free of duty – Itac Report No. 541;
    • Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10 and 1101.00.90 to reduce the rate of customs duty on wheat and wheaten flour from 159.14c/kg to 119.02c/kg and 238.71c/kg to 178.53c/kg respectively, in terms of the existing variable tariff formula – ITAC Minute M01/2017;
    • Part 1 of Schedule No. 1 by the substitution of various tariff subheadings under tariff heading 72.17 and 73.18 to review the rate of customs duty on steel wire products and steel fasteners upwards as recommended in Itac Report no. 545;
    • Part 5A of Schedule No. 1 – An increase of 30c/li in the rate of the general fuel levy from 285c/li to 315c/li and 270c/li to 300c/li on petrol and diesel respectively to give effect to the Budget proposals announced by the Minister of Finance on 22 February 2017;
    • Part 5B of Schedule No. 1 – An increase of 9c/li in the RAF levy from 154c/li to 163c/li on both petrol and diesel to give effect to the Budget proposals announced by the Minister of Finance on 22 February 2017; and
    • Part 3 of Schedule No. 6 – As a consequence to the increase in the fuel levy as announced by the Minister of Finance in his budget speech of 22 February 2017, the diesel refund provisions are adjusted accordingly.
Publication details will be made available later
​30 March 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
Value-Added Tax Act, 1991
Due date for comments: 4 May 2017
​30 March 2017 ​​​Legal Counsel – Publications – Find a Guide
Value-Added Tax Act, 1991
​29 March 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes ​​​Summary of all Interpretation Notes updated
​​29 March 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 21-40
Value-Added Tax Act, 1991
​29 March 2017 ​​Legal Counsel – Archive – Interpretation Notes
Value-Added Tax Act, 1991
​29 March 2017 ​Legal Counsel – International Treaties & Agreements – MAAs on Customs

Customs & Excise Act, 1964

​24 March 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
Value-Added Tax Act, 1991
Due date for comments: 28 April 2017
​​24 March 2017 ​​​Legal Counsel – Secondary Legislation – Tariff Amendments 2017
Customs & Excise Act, 1964
  • Publication details for Tariff Amendment Notices R264, R265 and R266, as published in Government Gazette 40713, are now available
​23 March 2017 ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2017
Customs & Excise Act, 1964
  • The Tariff Amendment Notices scheduled for publication in the Government Gazette relate to the amendment to –  
    • Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99 to increase the rate of customs duty on sugar from free of duty to 63.63c/kg in terms of the existing variable tariff formula as recommended in Minute M08/2016;
    • Part 1 of Schedule No. 3 by the insertion of rebate item 317.06/00.00/06.00 to provide for duty free imports of components for heavy motor vehicles – dti request; and
    • Part 3 of Schedule No. 5 by the insertion of refund item 536.00/00.00/04.00 to provide for duty free imports of components for heavy motor vehicles – dti request.

Publication details will be made available later

​22 March 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 41-60
Income Tax Act, 1962
​22 March 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Value-Added Tax Act, 1991

Due date for comments: 5 April 2017

​22 March 2017 ​Media Release ​SARS busts - 9.16 kg cocaine worth R2.6-million at OR Tambo
​20 March 2017 ​Media Release SARS welcomes investigation into SARS systems
​20 March 2017 ​Media Release ​SARS busts male sexual boosters worth R20-million
​​17 March 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017
Customs & Excise Act, 1964
​17 March 2017 ​Media Release SARS busts 6.5kg of cocaine worth R1.8-million
​16 March 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017
Customs & Excise Act, 1964
  • The Tariff Amendment Notices scheduled for publication in the Government Gazette relate to the amendment to –  
    • Part 1 of Schedule No. 1, by the substitution, insertion and deletion of various tariff subheadings under tariff headings 39.07 to align the 8-digit tariff subheading structure for Poly (ethylene terephthalate) with the Harmonized System (HS) for 2017; and
    • Part 1 of Schedule No. 2 as a consequence to the changes made under tariff heading 39.07 due to the implementation of the Harmonized System (HS) for 2017.
Publication details will be made available later
​16 March 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 21-40
Income Tax Act, 1962
​14 March 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Income Tax Act, 1962

Due date for comments: 31 August 2017

​13 March 2017 Legal Counsel – Publications – Find a Form​

Tax Administration Act, 2011

Also see Foreign Tax Recovery Assistance

​13 March 2017 ​Legal Counsel – Secondary Legislation – Income Tax Notices
Income Tax Act, 1962
​10 March 2017 ​​Legal Counsel – Publications – Find a Guide
Income Tax Act, 1962
​10 March 2017 ​Media Release Response to Judge Dennis Davis’ attack on SARS’ integrity
​9 March 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
Income Tax Act, 1962

Due date for comments: 21 April 2017

​6 March 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes ​​Summary of all Interpretation Notes updated
​6 March 2017 ​Legal Counsel – Archive – Interpretation Notes
Income Tax Act, 1962
​6 March 2017 ​Legal Counsel – Publications – Average Exchange Rates
Income Tax Act, 1962
​3 March 2017 ​Legal Counsel – Secondary Legislation – Public Notices

Tax Administration Act, 2011

  • Notices published in terms of –
    • section 210(2) relating to the incidences of non-compliance in respect of the OECD Common Reporting Standard Regulations under section 257, that are subject to a fixed amount penalty in accordance with section 210(2); and
    • section 26 requiring the submission of third party returns by reporting financial institutions for purposes of the OECD Common Reporting Standard Regulations.
​3 March 2017 ​Legal Counsel – Secondary Legislation – Income Tax Notices

​Income Tax Act, 1962

  • Publication details are now available for Income Tax Notices 194 and 195 as published in Government Gazette 40660 in terms of section 8(1) relating to the daily amounts in respect of meals and incidental costs, and fixing of rates per kilometre for vehicles – effective from 1 March 2017
​3 March 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017
Customs & Excise Act, 1964
​2 March 2017 ​Media Release SARS Customs bust - 16.8kg gold bars worth R8-million
​2 March 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017
Customs & Excise Act, 1964
  • The Tariff Amendment Notice scheduled for publication in the Government Gazette relates to the amendment of Part 1 of Schedule No. 1, by the substitution and insertion various tariff subheadings under tariff headings 72.19 and 72.20 to increase the rate of customs duty on flat rolled products of stainless steel from free of duty to 5% – ITAC Report No. 535

Publication details will be made available later

1 March 2017 ​​Media Release SARS wins big at the PanSALB Language Awards
​1 March 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280
Income Tax Act, 1962
​28 February 2017 ​Trade Statistics Trade Statistics for January 2017
​27 February 2017 ​Media Release SARS to exchange tax information with over 50 jurisdictions
​26 February 2017 ​Media Release ​SARS busts 100kg crystal meth worth R30-million
​24 February 2017 ​Media Release Post-budget speech on revenue collections
​​24 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes ​Summary of all Interpretation Notes updated
​24 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 81-100
Income Tax Act, 1962
​23 February 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Mineral and Petroleum Resources Royalty Act, 2008​, and Mineral and Petroleum Resources Development Act, 2002

Due date for comments: 24 March 2017

​23 February 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

National Legislation

Due date for comments: 31 March 2017
​22 February 2017 ​Budget 2017/18 The Minister of Finance is tabling the National Budget for 2017/18. See the impact on tax and tax rates.
​22 February 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017
Customs & Excise Act, 1964
​22 February 2017 ​Legal Counsel – Secondary Legislation – Income Tax Notices
Income Tax Act, 1962

Publication details will be made available later

​21 February 2017 ​Media Release SARS detains suspected illegal cigarettes worth R18-million in Johannesburg
​18 February 2017 ​Media Release SARS customs makes biggest cocaine bust yet
​16 February 2017 ​Legal Counsel – Publications – Find a Guide

Income Tax Act, 1962

​16 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes ​Summary of all Interpretation Notes​ updated
​16 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 41-60
Income Tax Act, 1962
​16 Feburary 2017 ​​​Legal Counsel – Archive – Interpretation Notes
Income Tax Act, 1962
​16 February 2017 ​Media Release SARS warns of new job scams
​15 February 2017 ​Policy – Preparation of Legislation – Discussion Papers

National Legislation

Discussion Paper and Media Statement on the review of the diesel fuel tax refund system

Due date for comments: 15 May 2017
​15 February 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Class Rulings – BCR 41-60

Income Tax Act, 1962 and Securities Transfer Tax Act, 2007

​14 February 2017 ​Media Release Non-Executive Directors of Companies must register for VAT
​14 February 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
Income Tax Act, 1962 
Due date for comments: 13 April 2017
​10 February 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Mineral and Petroleum Resources Royalty Act, 2008

Due date for comments: 10 March 2017

​10 February 2017 ​Legal Counsel – International Treaties & Agreements – Exchange of Information Agreements

Income Tax Act, 1962

​10 February 2017 ​Legal Counsel – Publications – Find a Guide

Income Tax Act, 1962

​10 February 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 41-60
Value-Added Tax Act, 1991
​10 February 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 21-40
Income Tax Act, 1962
​10 February 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017
Customs & Excise Act, 1964
​9 February 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017

Customs & Excise Act, 1964

  • The Tariff Amendment Notice scheduled for publication in the Government Gazette relates to the amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99 to reduce the rate of customs duty on sugar from 31.89c/kg to free of duty in terms of the existing variable tariff formula as recommended in Minute M06/2016

Publication details will be made available later

​9 February 2017 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2016-2014
Income Tax Act, 1962
Whether the Appellant was entitled to an assessed loss, bad debts and other expenses to be deducted
​9 February 2017 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2016-2014
Tax Administration Act, 2011

Whether the Appellant was entitled to condonation for the late filing of an objection

​9 February 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280
Income Tax Act, 1962
​6 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes Summary of all Interpretation Notes​ updated
​6 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 61-80

Income Tax Act, 1962

​6 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 1-20

​Income Tax Act, 1962

​6 February 2017 ​​Legal Counsel – Archive – Interpretation Notes

Income Tax Act, 1962

​3 February 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Income Tax Act, 1962

Due date for comments: 3 March 2017
​3 February 2017 ​​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280

Income Tax Act, 1962

​3 February 2017 Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 1-20

Income Tax Act, 1962

​3 February 2017 ​Legal Counsel – Secondary Legislation – Rule Amendments 2017
Customs & Excise Act, 1964
  • Publication details for the Rule Amendment R95 as published in Government Gazette 40594, amending forms DA178 and DA185.4B2, are now available
​2 February 2017 ​Legal Counsel – Secondary Legislation – Rule Amendments 2017
Customs & Excise Act, 1964
  • Amended forms DA178 and DA185.4B2 as a consequence to the amendment of rule 54F to provide for environmental levy on tyres as announced by the Minister of Finance in his budget review on 24 February 2016
Publication details will be made available later
​2 February 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
Income Tax Act, 1962
Due date for comments: 28 April 2017
​2 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes ​Summary of all Interpretation Notes​ updated
​2 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 21-40

Income Tax Act, 1962

​2 February 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 1-20

Income Tax Act, 1962

​2 February 2017  ​Legal Counsel – Archive – Interpretation Notes
Income Tax Act, 1962
​1 February 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 21-40
Income Tax Act, 1962
​1 February 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280

Income Tax Act, 1962

​1 February 2017 ​​Legal Counsel – Publications – Find a Guide
Income Tax Act, 1962
​31 January 2017 ​Trade Statistics Trade Statistics for December 2016
​30 January 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 261-280

Income Tax Act, 1962

​30 January 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017

Customs & Excise Act, 1964

​30 January 2017 ​Legal Counsel – Secondary Legislation – Rule Amendments 2017
Customs & Excise Act, 1964
​27 January 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 21-40

Value-Added Tax Act, 1991

​27 January 2017 ​Legal Counsel – International Treaties & Agreements – Double Taxation Agreements & Protocols – DTAs and Protocols (Rest-of-the-World)

Income Tax Act, 1962

​27 January 2017 ​Legal Counsel – International Treaties & Agreements – Double Taxation Agreements & Protocols – DTAs and Protocols (Africa)

Income Tax Act, 1962

​​27 January 2017 ​Legal Counsel – Secondary Legislation – Rule Amendments 2017

Customs & Excise Act, 1964

  • The Rule Amendment Notice, scheduled for publication in the Government Gazette, relates to the amendment to rule 54F, to provide for environmental levy on tyres as announced by the Minister of Finance in his budget review on 24 February 2016

Publication details will be made available later

​​27 January 2017 ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2017

Customs & Excise Act, 1964

  • The Tariff Amendment Notices scheduled for publication in the Government Gazette relate to the amendment to:
    • Part 1 of Schedule No. 1, as a consequence to the publication of environmental levy on tyres as announced by the Minister of Finance in his Budget Review on 24 February 2016
    • Part 3D of Schedule No. 1 to include hybrid vehicles under environmental levy on carbon dioxide (CO2) emissions of motor vehicles
    • Part 3E of Schedule No. 1, as promulgated in the Rates and Monetary Amounts and Amendment of Revenue Laws Act No. 13 of 2016 published in Government Gazette No. 40560 dated 19 January 2017 as announced by the Minister of Finance in his Budget Review on 24 February 2016
    • Part 1 of Schedule No. 3 as a consequence to the publication of environmental levy on tyres as announced by the Minister of Finance in his Budget Review on 24 February 2016
    • Part 5 of Schedule No. 4 as a consequence to the publication of environmental levy on tyres as announced by the Minister of Finance in his Budget Review on 24 February 2016
    • Part 4 of Schedule No. 6 as a consequence to the publication of environmental levy on tyres as announced by the Minister of Finance in his Budget Review on 24 February 2016
    • Schedule No. 8 as a consequence to the publication of environmental levy on tyres as announced by the Minister of Finance in his Budget Review on 24 February 2016

Publication details will be made available later

​27 January 2017 ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2017

Customs & Excise Act, 1964

​​26 January 2017 ​Legal Counsel – Publications – Find a Guide

Income Tax Act, 1962

​26 January 2017 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2017
Customs & Excise Act, 1964
  • The Tariff Amendment Notice scheduled for publication in the Government Gazette relates to the amendment to:
    • Part 1 of Schedule No. 3, by the insertion of rebate items no. 311.42/8536.50.50/01.08 and 311.42/8544.49.90/01.08 to provide for a rebate provision for switches and wire for the manufacture of electric blankets – ITAC Report No. 536
     
    Publication details will be made available later
​25 January 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 241-260

Income Tax Act, 1962

25 January 2017​ ​Legal Counsel – Legal Advisory – Interpretation Notes Summary of all Interpretation Notes​ updated
​25 January 2017 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 41-60

Income Tax Act, 1962

​25 January 2017 ​Legal Counsel – Archive – Interpretation Notes

​Income Tax Act, 1962

​25 January 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
Income Tax Act, 1962
Due date for comments: 31 March 2017
​24 January 2017 ​Legal Counsel – Publications – Find a Guide 
Value-Added Tax Act, 1991
​23 January 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
Income Tax Act, 1962
Due date for comments: 31 March 2017
​23 January 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 21-40
Value-Added Tax Act, 1991
​20 January 2017 ​Legal Counsel – Primary Legislation – Amendment Acts

National Legislation

The following Amendment Acts were promulgated on 19 January 2017:

  • Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2016
  • Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Act 14 of 2016
  • Taxation Laws Amendment Act 15 of 2016
  • Tax Administration Laws Amendment Act 16 of 2016
​18 January 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 241-260
Income Tax Act, 1962
​17 January 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 241-260
Income Tax Act, 1962 and Securities Transfer Tax Act, 2007 
​16 January 2017 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 241-260

Income Tax Act, 1962

​13 January 2017 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
Income Tax Act, 1962
Due date for comments: 11 February 2017
 

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