What’s new at sars?

​Date ​What is it? What is it about?
​19 September 2018 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2019-2017 Income Tax Act, 1962
Whether damages paid by the Appellant as a result of breach of contract, after it sold its coal business, is properly deductible in terms of section 11(a), specifically, whether such payment was incurred in the production of income.
​17 September 2018 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for comments: 8 October 2018
​14 September 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes ​​Summary of all Interpretation Notes updated
​14 September 2018 ​​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 101-120 Value-Added Tax Act, 1991
​13 September 2018 ​Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) – 2019-2017​ Value-Added Tax Act, 1991
Whether the supply of a building and related goods and services to an educational institution for use by its students under a written agreement amounts to the supply of "commercial accommodation" as defined in section 1
​12 September 2018 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 301-320

Income Tax Act, 1962

​12 September 2018 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for comments: 25 September 2018
10 September 2018 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
  • Draft amendment to Part 1 of Schedule No. 1, and Part 1F of Schedule No. 6, by the –
    • insertion of 8-digit tariff subheadings for road rollers, with single and more than one roller, pedestrian controlled; and
    • deletion of rebate items 623.27/105.10/01.01 and 623./105.10/02.01.

Due date for comments: 25 September 2018

​7 September 2018 ​Legal Counsel – Publications – Average Exchange Rates Income Tax Act, 1962
​7 September 2018 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Due date for comments: 21 September 2018
4 September 2018 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

The following draft amendment notices have been published for comments:
  • Draft amendment to section C of Part 1 of Schedule No. 6, by the insertion of Note 7 as well as rebate items 620.25/104.15, 620.25/104.15.21/01.01 and 620.25/104.15.23/02.01. 
  • Draft rule inserting form DA 133 – Return in respect of spirits/fortified wine/unfortified wine received and used under rebate of duty.

Due date for comments: 18 September 2018

​31 August 2018 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

The following draft amendment notices have been published for comments:

  • To Part 1 of Schedule No. 1 to implement the 2019 Economic Partnership Agreement phase-downs as well as various technical amendments, with effect from 1 January 2019.
  • To Part 2A of Schedule No. 1 to delete tariff items in Part 2A of Schedule No. 1 as a consequence to a deletion in Part 1 of Schedule No. 1, with effect from 1 January 2019.
  • To Part 3 of Schedule No. 1 to –
    • delete rebate item 315.05/7308.90.90/01.01 in Part 1 of Schedule No. 3 as a consequence to a deletion in Part 1 of Schedule No. 1; and
    • insert rebate item 315.05/7308.90.99/01.01, with effect from 1 January 2019.
  • To Part 2 of Schedule No. 4 to –
    • delete rebate item 460.02/12.06/01.04 as it was created for goods entered for home consumption on or before 10 May 2002, with effect from 1 January 2019; and
    • delete rebate item 460.07/39.19/01.04 in Part 2 of Schedule No. 4 as it was created for goods entered for home consumption on or before 12 April 1997, with effect from 1 January 2019.
  • To Part 3 of Schedule No. 5 to –
    • delete Note 1 to rebate item 537.00 applicable to MIDP and Notes 2 is renumbered as Note 1, to remove the reference to rebate item 317.04 applicable to MIDP, with effect from 1 January 2019;
    • delete refund items 537.01, 537.01/8701.20/01.06, 537.01/87.02/01.04, 537.01/87.03/01.04, 537.01/87.04/01.04 and 537.01/87.06/01.04 are being deleted, as they were applicable to MIDP, with effect from 1 January 2019; and
    • delete refund item 538.00/00.00/02.00 applicable to MIDP, with effect from 1 January 2019.
Due date for comments: 1 October 2018
​31 August 2018 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 301-320

Income Tax Act, 1962

​31 August 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notices R913, R914, R915 and R916, as published in Government Gazette 41871, are now available

​31 August 2018 ​Trade Statistics Trade Statistics for July 2018
​31 August 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018
Customs & Excise Act, 1964
The Tariff Amendment Notices, scheduled for publication in the Government Gazette, relate to the amendments to –
  • Part 2 of Schedule No. 4 by the insertion of rebate item 460.16/8523.52.10/01.08 in order to create a temporary rebate facility on digital smart cards (excluding proximity cards and tags) classifiable in tariff subheading 8523.52.10 – ITAC Report 581 (31 August 2018)
  • Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/72.08/01.04 and 260.03/7225.40/01.06 to exclude rebate items 460.15/7208.51/01.06 and 460.15/7225.40/19.06 in order to exclude certain hot-rolled carbon steel plates from being subject to safeguard duty – ITAC Report 585 (31 August 2018 up to and including 10 August 2019);
  • Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/72.08/01.04 and 260.03/7225.40/01.06 to exclude rebate items 460.15/7208.51/01.06 and 460.15/7225.40/19.06 in order to exclude certain hot-rolled carbon steel plates from being subject to safeguard duty – ITAC Report 585 (11 August 2019 up to and including 10 August 2020); and
  • Part 2 of Schedule No. 4 by the insertion of rebate item 460.15/7208.51/01.06 and 460.15/7225.40/19.06 in order to create a rebate facility on certain hot-rolled carbon steel plates classifiable in tariff subheading 720851 and 7225.40 – ITAC Report 585 (31 August 2018).

Publication details will be made available later

​​24 August 2018 ​​Legal Counsel – Legal Advisory – Interpretation Notes Summary of all Interpretation Notes updated
​24 August 2018 Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 41-60 Income Tax Act, 1962
​​24 August 2018 ​​​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​24 August 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notice R896, as published in Government Gazette 41863, are now available

​23 August 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

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 28,17c/kg and 42,26c/kg to 64,06c/kg and 96,09c/kg respectively, in terms of the existing variable tariff formula – Minute 08/2018.
Publication details will be made available later
​14 August 2018 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Class Rulings – BCR 61-80 Income Tax Act, 1962 
10 August 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notices R811 to R822, as published in Government Gazette 41828, are now available

​8 August 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

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

  • Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/72.08/01.04 to exclude rebate items 460.15/7208.25/01.06 and 460.15/7208.26/01.06 in order to exclude certain hot-rolled coils from being subject to safeguard duty – ITAC Report 580 (10 August up to and including 10 August 2018)
  • Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/72.08/01.04 to exclude rebate items 460.15/7208.25/01.06 and 460.15/7208.26/01.06 in order to exclude certain hot-rolled coils from being subject to safeguard duty – ITAC Report 580 (11 August 2018 up to and including 10 August 2019)
  • Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/72.08/01.04 to exclude rebate items 460.15/7208.25/01.06 and 460.15/7208.26/01.06 in order to exclude certain hot-rolled coils from being subject to safeguard duty – ITAC Report 580 (11 August 2019 up to and including 10 August 2020)
  • Part 2 of Schedule No. 4 by the insertion of rebate item 460.15/7208.25/01.06 and 460.15/7208.26/01.06 in order to create a rebate facility on certain hot-rolled coils classifiable in tariff subheading 72.08 – ITAC Report 580 (10 August 2018)
  • Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/72.08/01.04, 260.03/7225.40/01.06 and 260.03/7225.99/01.06 to exclude rebate item range 460.15/7208.5/08.05 to 460.15/7208.5/12.05; 460.15/7225.40/10.06 to 460.15/7225.40/14.06 and rebate item 460.15/7225.99/02.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty – ITAC Report 582 (10 August up to and including 10 August 2018);  
  • Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/72.08/01.04, 260.03/7225.40/01.06 and 260.03/7225.99/01.06 to exclude rebate item range 460.15/7208.5/08.05 to 460.15/7208.5/12.05; 460.15/7225.40/10.06 to 460.15/7225.40/14.06 and rebate item 460.15/7225.99/02.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty – ITAC Report 582 (11 August 2018 up to and including 10 August 2019);  
  • Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/72.08/01.04, 260.03/7225.40/01.06 and 260.03/7225.99/01.06 to exclude rebate item range 460.15/7208.5/08.05 to 460.15/7208.5/12.05; 460.15/7225.40/10.06 to 460.15/7225.40/14.06 and rebate item 460.15/7225.99/02.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty – ITAC Report 582 (11 August 2019 up to and including 10 August 2020);  
  • Part 2 of Schedule No. 4 by the insertion of various rebate items applicable to tariff heading 72.08, tariff subheadings 7225.40 and 7225.99 respectively in order to create a rebate facility on certain hot-rolled steel plates – ITAC Report 582 (10 August 2018)
  • Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/72.08/01.04, and 260.03/7225.40/01.06 to exclude rebate item range 460.15/7208.36/01.06 to 460.15/7208.37/01.06; 460.15/7208.5/13.05 to 460.15/7208.5/17.05; and 460.15/7225.40/15.06 to 460.15/7225.40/18.06 in order to exclude certain hot-rolled steel plates and hot-rolled steel coils from being subject to safeguard duty – ITAC Report 583 (10 August up to and including 10 August 2018)
  • Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/72.08/01.04, and 260.03/7225.40/01.06 to exclude rebate item range 460.15/7208.36/01.06 to 460.15/7208.37/01.06; 460.15/7208.5/13.05 to 460.15/7208.5/17.05; and 460.15/7225.40/15.06 to 460.15/7225.40/18.06 in order to exclude certain hot-rolled steel plates and hot-rolled steel coils from being subject to safeguard duty – ITAC Report 583 (11 August 2018 up to and including 10 August 2019)
  • Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/72.08/01.04, and 260.03/7225.40/01.06 to exclude rebate item range 460.15/7208.36/01.06 to 460.15/7208.37/01.06; 460.15/7208.5/13.05 to 460.15/7208.5/17.05; and 460.15/7225.40/15.06 to 460.15/7225.40/18.06 in order to exclude certain hot-rolled steel plates and hot-rolled steel coils from being subject to safeguard duty – ITAC Report 583 (11 August 2019 up to and including 10 August 2020); and 
  • Part 2 of Schedule No. 4 by the insertion of various rebate items applicable to tariff heading 72.08 and tariff subheading 7225.40 respectively in order to create a rebate facility on certain hot-rolled steel plates and hot-rolled steel coils – ITAC Report 583 (10 August 2018).

 Publication details will be made available later

​8 August 2018 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 301-320 Income Tax Act, 1962
​3 August 2018 ​​Legal Counsel – Legal Advisory – Interpretation Notes Summary of all Interpretation Notes updated
​3 August 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 1-20 Income Tax Act, 1962
​3 August 2018 ​​Legal Counsel – Archive – Interpretation Notes

Income Tax Act, 1962

​​3 August 2018 ​​​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notices R792, R793 and R794, as published in Government Gazette 41812, and Tariff Amendment Notice R798, as published in Government Gazette 41818, are now available

​2 August 2018 ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

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

  • imposition of provisional payment in in the form of safeguard duty on imports of other screws, fully threaded with hexagon heads, made of steel – ITAC Report
    No. 589;
  • amendment to Part 2 of Schedule No. 4 by the insertion of rebate items 460.15/7216.32/01.06 and 460.15/7216.33/01.06 in order to create a rebate facility for the importation of certain structural steel in the form of H and I sections classifiable in tariff subheadings 7216.32 and 7216.33 – ITAC Report No. 577;
  • amendment to Part 1 of Schedule No. 1 by the substitution of tariff subheading 3901.40 to reduce the rate of customs duty on ethylene-alpha-olefin copolymers having a specific gravity of less than 0.94 from 10% to free – ITAC Report No. 584; and
  • 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 233.81c/kg to 419.52c/kg due to the increase in the Dollar-Based Reference Price on sugar from US$566/ton to US$680/ton – ITAC Report No. 588.
Publication details will be made available later
​31 July 2018 ​Trade Statistics Trade Statistics for June 2018
​27 July 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

​​Customs & Excise Act, 1964

Publication details for Tariff Amendment Notice R775, as published in Government Gazette 41798, are now available

​27 July 2018 ​​Legal Counsel – Secondary Legislation – Rule Amendments 2018

Customs & Excise Act, 1964

Publication details for Rule Amendment Notice R776, as published in  Government Gazette 41798, are now available

​26 July 2018 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 21-40 Value-Added Tax Act, 1991
​26 July 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

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

  • Part 2 of Schedule No. 4, by the substitution of rebate item 460.03/0207.14.9/01.07 to increase the annual quota for bone-in cuts for the species Gallus Domesticus, frozen, classifiable in tariff item 0207.14.9 imported from or originating in the United States of America – Minute 06/2018.
Publication details will be made available later
​26 July 2018 ​Legal Counsel – Secondary Legislation – Rule Amendments 2018

Customs & Excise Act, 1964

The Rule Amendment Notice, scheduled for publication in the Government Gazette, relates to the amendment to the Rules under sections 38 and 120, by the insertion of Rule 38.14A after Rule 38.14

Publication details will be made available later 

​25 July 2018 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 41-60 Value-Added Tax Act, 1991
​25 July 2018 ​Legal Counsel – Publications – Find a Guide – Value-Added Tax (VAT)

​Value-Added Tax Act, 1991

​25 July 2018 ​​Legal Counsel – Publications – Find a Guide – Income Tax

​Income Tax Act, 1962

​25 July 2018 ​Legal Counsel – International Treaties & Agreements – Double Taxation Agreements & Protocols – Mutual Agreement Procedure (MAP)

Income Tax Act, 1962

​24 July 2018 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017 Tax Administration Act, 2011
Whether the Appellant’s statement of grounds of appeal lacks
averments sufficient to sustain the appeal
​24 July 2018 Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017 Income Tax Act, 1962, and Tax Administration Act, 2011
  • 13879 ​(​6 July 2018)

Whether the Appellant had under-declared its gross income 

​17 July 2018 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

National Legislation

Due date for comments: 16 August 2018

​17 July 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes ​Summary of all Interpretation Notes updated
​17 July 2018 ​​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 101-120 Income Tax Act, 1962
​13 July 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notice R714, as published in Government Gazette 41770, are now available

​12 July 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

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 43,72c/kg and 65,59c/kg to 28,17c/kg and 42,26c/kg respectively, in terms of the existing variable tariff formula – Minute 07/2018.
Publication details will be made available later
​10 July 2018 ​​Legal Counsel – Publications – FAQs Value-Added Tax Act, 1991
​6 July 2018 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Class Rulings – BCR 61-80 Securities Transfer Tax Act, 2007
​6 July 2018 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Class Rulings – BCR 61-80 Income Tax Act, 1962
​4 July 2018 ​​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 301-320

Income Tax Act, 1962

​4 July 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes Summary of all Interpretation Notes updated
​4 July 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 101-120

Income Tax Act, 1962

​4 July 2018 ​Legal Counsel – Archive – Practice Notes

Income Tax Act, 1962

​4 July 2018 ​Legal Counsel – International Treaties & Agreements – MAAs on Customs

Income Tax Act, 1962

​29 June 2018 ​Legal Counsel – Secondary Legislation – Rule Amendments 2018

Customs & Excise Act, 1964

Publication details for Rule Amendment Notice R654 and related form DA 179, as published in  Government Gazette 41739, are now available

2​9 June 2018  ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notices R650, R651, R652 and R653, as published in Government Gazette 41739, are now available

​29 June 2018 ​Trade Statistics Trade Statistics for May 2018
​​28 June 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

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

  • Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/72.08/01.04 and 260.03/7225.40/01.06 to exclude rebate item range 460.15/7208.5/01.05 to 460.15/7208.5/07.05 and 460.15/7225.40/01.06 to 460.15/7225.40/09.06 in order to exclude certain hot-rolled steel from being subject to safeguard duty – ITAC Report 576 (29 June 2018 up to and including 10 August 2018);
  • Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/72.08/01.04 and 260.03/7225.40/01.06 to exclude rebate item range 460.15/7208.5/01.05 to 460.15/7208.5/07.05 and 460.15/7225.40/01.06 to 460.15/7225.40/09.06 in order to exclude certain hot-rolled steel from being subject to safeguard duty – ITAC Report 576 (11 August 2018 up to and including 10 August 2019);
  • Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/72.08/01.04 and 260.03/7225.40/01.06 to exclude rebate item range 460.15/7208.5/01.05 to 460.15/7208.5/07.05 and 460.15/7225.40/01.06 to 460.15/7225.40/09.06 in order to exclude certain hot-rolled steel from being subject to safeguard duty – ITAC Report 576 (11 August 2019 up to and including 10 August 2020); and
  • Part 2 of Schedule No. 4 by the insertion of various rebate items applicable to tariff heading 72.08 and 7225.40 respectively in order to create a rebate facility on certain hot-rolled steel – ITAC Report 576.

Publication details will be made available later

​​28 June 2018 ​Legal Counsel – Secondary Legislation – Rule Amendments 2018

Customs & Excise Act, 1964

The Rule Amendment Notice and related form, scheduled for publication in the Government Gazette, relate to the amendment to form DA 179 of the Health Promotion Levy on Sugary Beverages

Publication details will be made available later 

​28 June 2018 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 301-320

Income Tax Act, 1962

​27 June 2018 ​​​Legal Counsel – Legal Advisory – Interpretation Notes ​​Summary of all Interpretation Notes updated
​27 June 2018 Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 41-60

Income Tax Act, 1962

​​27 June 2018 ​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​25 June 2018 ​​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 1-20 Income Tax Act, 1962
​25 June 2018 ​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​20 June 2018 Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Income Tax Act, 1962

Due date for comments: 31 August 2018

​20 June 2018 ​​Legal Counsel – Legal Advisory – Interpretation Notes Summary of all Interpretation Notes updated
​20 June 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 1-20

​Income Tax Act, 1962

​20 June 2018 ​Legal Counsel – Archive – Interpretation Notes

Income Tax Act, 1962

​20 June 2018 ​Legal Counsel – Publications – Find a Guide – Income Tax Income Tax Act, 1962
​20 June 2018 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 301-320 Income Tax Act, 1962
​15 June 2018 ​​Legal Counsel – Secondary Legislation – Public Notices

Tax Administration Act, 2011

Publication details for Public Notice 600, as published in Government Gazette 41704, are now available. The Notice has been published 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 2018 income tax returns and the periods for submission

​15 June 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notices R603, R604 and R605, as published in Government Gazette 41705, are now available

​14 June 2018 ​​Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) – 2019-2017​

​Supreme Court of Appeal Judgments

SARS has published the following Supreme Court of Appeal (SCA) decisions:

  • CSARS v Daikin Air Conditioning (185/2017) [2018] ZASCA 66 (25 May 2018)
  • SARS v Encarnacao N.O. (543/2017) [2018] ZASCA 71 (29 May 2018)
  • CSARS v KWJ Investment (142/2017) [2018] ZASCA 81 (31 May 2018)
  • CSARS v Char-Trade (776/2017) ZASCA 89 (31 May 2018)
​14 June 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

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

  • Part 1 of Schedule No. 2, by the deletion of item 206.04/3207.40/01.06 and substitution of item 206/04/3207.40/02.06 to give effect to the sunset review of the anti-dumping duties on glass frit originating in or imported from Brazil – ITAC Report no. 579; 
  • Part 1 of Schedule No. 1 by the insertion and substitution of various items under heading 73.12 in order to review the rates of customs duty on stranded wire, ropes and cables – ITAC Report No. 571 as amended by minute M02/2018; and
  • Part 2 of Schedule No. 4 by the insertion of rebate items 460.15/7312.10/01.06 and 460.15/7312.90/01.06 in order to provide for a rebate facility on stranded wire, ropes and cables – ITAC Report 571 as amended by minute M02/2018

Publication details will be made available later

​13 June 2018 ​Types of Tax – Corporate Income Tax – Country-by-Country (CbC) Tax Administration Act, 2011
​12 June 2018 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017 Income Tax Act, 1962
Whether there was a diminution in value of the Appellant’s trading stock
for the relevant years of assessment
​11 June 2018 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 301-320 Income Tax Act, 1962, and Securities Transfer Tax Act, 2007
8 June 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notice R581, as published in Government Gazette 41690, are now available

​7 June 2018 ​Legal Counsel – Publications – Average Exchange Rates Income Tax Act, 1962
​7 June 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

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 subheadings 1701.12, 1701.13, 1701.14, 1701.91 and 1701.99 to increase the rate of customs duty on sugar from 213.1c/kg to 233.81c/kg in terms of the existing variable tariff formula –  ITAC Minute 05/2018
Publication details will be made available later
​5 June 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes ​Summary of all Interpretation Notes updated
​5 June 2018 ​​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 81-100 Mineral and Petroleum Resources Royalty Act, 2008
​4 June 2018 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Tax Administration Act, 2011
Due date for comments: 26 June 2018
​​​4 June 2018 ​Legal Counsel – Publications – Find a Guide – Employment Tax Incentive (ETI)

Employment Tax Incentive Act, 2013

​​4 June 2018 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017 Income Tax Act, 1962 andValue-Added Tax Act, 1991
Under-declaration of income and turnover through the intentional manipulation
of taxpayer’s point of sales system (POS)
​4 June 2018 ​Legal Counsel – Secondary Legislation – Public Notices Tax Administration Act, 2011
  • A Public Notice is scheduled for publicaton in the Government Gazette, 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 2018 income tax returns and the periods for submission

Publication details will be made available later

​1 June 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notice R556, as published in Government Gazette 41668, are now available

​31 May 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

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. 4, by the substitution of rebate items 405.04/00.00/01.00 and 405.04/00.00/02.00 in order to review the wording providing for goods for disabled persons or for the upliftment of indigent persons – ITAC Minute M15/2017.

Publication details will be made available later

​31 May 2018 ​Trade Statistics Trade Statistics for April 2018
​29 May 2018 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 101-120

Income Tax Act, 1962

​29 May 2018 ​Legal Counsel – Publications – FAQs

​Value-Added Tax Act, 1991

​25 May 2018 ​Le​​gal Counsel – Secondary Legislation – Tariff Amendments 2018 Customs & Excise Act, 1964
Publication details for Tariff Amendment Notices R537, R538, R539 and R540, as published in   Government Gazette 41651, are now available
​24 May 2018 ​Media Release Customs requirements for South African travellers
​24 May 2018 ​Le​​gal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

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

  • Part 1 of Schedule No. 1, by the substitution of tariff heading 1205.10 and insertion of tariff subheading 1205.10.20 and 1205.10.90 to make provision for the reduction of the rate of customs duty on canola seed – ITAC Report 574.
  • Part 1D of Schedule No. 6, by the insertion of various items under rebate item 621.08 in order to make provision of a rebate of full duty in respect of ethyl alcohol by-product that has been used for industrial purposes or for the manufacture of other non-liquor products.
  • Schedule No. 8 by the substitution of items 820.05 and 820.10 in order to extend the validity period for licenses for pot stills.
  • 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 29,38c/kg and 44,06c/kg to 43,72c/kg and 65,59c/kg respectively, in terms of the existing variable tariff formula – Minute 04/2018.
 Publication details will be made available later
​21 May 2018 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Income Tax Act, 1962

Due date for comments: 15 June 2018

​21 May 2018 ​Le​​gal Counsel – Secondary Legislation – Tariff Amendments 2018 Customs & Excise Act, 1964
Publication details for Tariff Amendment Notice R512, as published in Government Gazette 41641, are now available
​21 May 2018 ​Le​​gal Counsel – Secondary Legislation – Tariff Amendments 2018

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 39,49c/kg and 59.23c/kg to 29,38c/kg and 44,06c/kg respectively, in terms of the existing variable tariff formula – Minute 03/2018

Publication details will be made available later

​​18 May 2018 ​Le​​gal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notices R506, R507, R508 and R509, as published in Government Gazette 41633, are now available

​17 May 2018 ​​​Le​​gal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

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

  • Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/7225.99/01.06 to exclude rebate item 460.15/7225.99/01.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty – ITAC Report 575, retrospectively from 18 May 2018 up to and including 10 August 2018;
  • Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/7225.99/01.06 to exclude rebate item 460.15/7225.99/01.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty – ITAC Report 575, with effect from 11 August 2018 up to and including 10 August 2019;
  • Part 3 of Schedule No. 2, by the substitution of safeguard item 260.03/7225.99/01.06 to exclude rebate item 460.15/7225.99/01.06 in order to exclude certain hot-rolled steel plates from being subject to safeguard duty – ITAC Report 575, with effect from 11 August 2019 up to and including 10 August 2020; and
  • Part 2 of Schedule No. 4 by the insertion of rebate item 460.15/7225.99/01.06 in order to create a rebate facility on certain hot-rolled steel plates – ITAC Report 575.
Publication details will be made available later
​12 May 2018 ​Media Release ​Currency worth close to R2 million seized at Cape Town International Airport
​11 May 2018 Legal Counsel – Secondary Legislation – Public Notices Tax Administration Act, 2011
​​11 May 2018 ​​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Due date for comments: 25 May 2018

​9 May 2018 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017 Income Tax Act, 1962 and Companies Act, 2008
  • 14218 (9 March 2018) – Whether the foreign income earned by the Appellant is taxable in South Africa
​9 May 2018 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Tax Administration Act, 2011
Due date for comments: 23 May 2018
​7 May 2018 ​​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
​​7 May 2018 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017

Income Tax Act, 1962 and Tax Administration Act, 2011

  • 13492 (1 March 2017) – Whether the assessments in question had prescribed
​4 May 2018 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017

Income Tax Act, 1962

SARS has released two tax court decisions:

  • 13193 (22 February 2017) – Whether the Appellant’s rights to dividends constituted a taxable amount in terms of either section 24J or 1 of the Income Tax Act
  • 13863 (30 November 2017) – Whether the Appellant was conducting mining operations or not
​​4 May 2018 ​​Le​​gal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notice R470, as published in Government Gazette 41605, are now available

​3 May 2018 ​Le​​gal Counsel – Secondary Legislation – Tariff Amendments 2018

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. 2, by the deletion of items 215.02/7318.15.39/01.08; 215.02/7318.15.39/02.08 and 215.02/7318.15.39/03.08 to terminate anti-dumping duties on fully threaded screws with hexagon heads originating in or imported from the People’s Republic of China – ITAC Report 573
Publication details will be made available later
​30 April 2018 ​Trade Statistics Trade Statistics for March 2018
​​26 April 2018 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 301-320 Income Tax Act, 1962
​26 April 2018 ​Le​​gal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notice R462, as published in Government Gazette 41599, are now available

​25 April 2018 ​Legal Counsel – Publications – FAQs Value-Added Tax Act, 1991
​25 April 2018 Le​​gal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

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

  • General Notes to Schedule No. 1, by the substitution of Table 1 in paragraph 3.1 to Note IJ to implement the SACU allocation of cheese tariff rate quota under the EPA agreement between the EU and SADC EPA states
Publication details will be made available later
​​20 April 2018 ​Legal Counsel – Secondary Legislation – Rule Amendments 2018

Customs & Excise Act, 1964

The following rule amendments were published:

  • Rules under section 8
    • DA 8, DA 8A, DA 8B, DA 8C
  • Rule 64E
  • Rule 47.03
​20 April 2018 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 301-320

Income Tax Act, 1962

​19 April 2018 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017 Income Tax Act, 1962 and Tax Administration Act, 2011
Whether the Respondent procedurally conducted a valid audit and whether the Appellant was entitled to farming expenses and a retrenchment benefit as a deduction
​18 April 2018 ​​Legal Counsel – Publications – Find a Guide – Tax Administration Tax Administration Act, 2011
​11 April 2018 ​Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) – 2019-2017​ Income Tax Act, 1962
Valuation of preference shares for the purposes of determination of a capital gain
​11 April 2018 ​BRICS meeting SARS to host BRICS heads of Customs authorities
6 April 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notice R422, as published in Government Gazette 41564, are now available

​5 April 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

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 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 71,63c/kg and 107,45c/kg to 39,49c/kg and 59,23c/kg respectively, in terms of the existing variable tariff formula – Minute 01/2018
Publication details will be made available later
​4 April 2018 ​Legal Counsel – Publications – Tables of Interest Rates Income Tax Act, 1962
​29 March 2018 ​Trade Statistics Trade Statistics for February 2018
​29 March 2018 ​Legal Counsel – Publications – Find a Guide – Tax Administration

Tax Administration Act, 2011

The following guides were published:

  • Short guide to the Tax Administration Act, 2011
  • Guide to understatement penalties
​28 March 2018 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment Income Tax Act, 1962
Due date for comments: 29 June 2018
​28 March 2018 ​Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) – 2019-2017​

Income Tax Act, 1962 and Tax Administration Act, 2011

 Dismissal of an application by taxpayer to set aside rule 31 statement

​28 March 2018 ​Legal Counsel – Dispute Resolution & Judgments – High Court – 2019-2017

Transfer Duty Act, 1949

Whether the transfer duty payable by the Appellants was in respect of a divisible or indivisible sale agreement

​28 March 2018 ​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

Customs Duty Act, 2014 and Customs Control Act, 2014

Two documents were published on the Draft Documents for Public Comment:

  • Customs Duty Rules “frozen” draft (including Part on Deferment)
  • Customs Control Rules “frozen” draft (including consequential amendments to Chapter 30)
    Please note that these drafts are not published for public comment
​27 March 2018 ​​Legal Counsel – Publications – FAQs ​​Value-Added Tax Act, 1991
​26 March 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 21-40 Income Tax Act, 1962
​​26 March 2018 ​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​26 March 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes ​Summary of all Interpretation Notes updated
​23 March 2018 ​Legal Counsel – Publications – Find a Guide – Income Tax

Income Tax Act, 1962

​23 March 2018 ​Legal Counsel – Publications – FAQs Value-Added Tax Act, 1991
​23 March 2018 ​​Legal Counsel – Secondary Legislation – Income Tax Notices

Income Tax Act, 1962

​23 March 2018 ​​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 281-300

Income Tax Act, 1962

SARS has published the following Binding Private Rulings:

  • Binding Private Ruling (BPR) 300 – Intra-group transaction and conversion of debt to equity
  • Binding Private Ruling (BPR) 299 – Dividend distribution
  • Binding Private Ruling (BPR) 298 – Waiver of debt
​23 March 2018 ​​​Legal Counsel – Secondary Legislation – Public Notices

Tax Administration Act, 2011

Publication details for Public Notice 241, as published in Government Gazette 41512, are now available

​​23 March 2018 ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notices R342, R343, R344, R345, R346, R347, R348 and R349, as published in Government Gazette 41515, are now available

​23 March 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notices R350, R351, R352, R353 and R354, as published in Government Gazette 41515, are now available

​23 March 2018 ​Legal Counsel – Secondary Legislation – Rule Amendments 2018

Customs & Excise Act, 1964

Publication details for Rule Amendment Notice R341 and related forms, as published in Government Gazette 41515, are now available

​22 March 2018 ​Legal Counsel – Preparation of ​Legislation – Draft Documents for Public Comment Income Tax Act, 1962

Due date for comments: 29 June 2018

​22 March 2018 ​​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Class Rulings – BCR 61-80 Income Tax Act, 1962
​22 March 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

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

  • Part 1 of Schedule No. 1, by the insertion of new-8-digit tariff subheadings 8517.62.20, 8517.69.10 and 8517.69.90 for apparatus designed for use when carried in the hand or on the person;
  • Part 2B of Schedule No. 1, to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2018 –
    • by the substitution of Note 2 to increase the maximum ad valorem excise duties on motor vehicles from 25% to 30%;
    • by the insertion of items 124.37.11 and 124.37.15 to provide for apparatus designed for use when carried in the hand or on the person; and
    • by the substitution of various tariff subheadings to increase the ad valorem excise duties on goods from 5% to 7% and, from 7% to 9% respectively;
  • Part 3A of Schedule No. 1, by an increase in the rate of environmental levy on plastic bags from 8c/bag to 12c/bag to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2018;
  • Part 3C of Schedule No. 1, by an increase in the rate of environmental levy on incandescent light bulbs from R6.00 to R8.00 per globe to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2018;
  • Part 3D of Schedule No. 1, by an increase in the motor vehicles emissions tax on passenger vehicles from R100 to R110 for every gram of CO2 emissions per kilometre above 120g CO2/km and, in the case of double cabs, from R140 to R150 for every gram of CO2 emissions per kilometre in excess of 175g CO2/km to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2018;
  • Part 5A of Schedule No. 1, by an increase of 22c/li in the rate of the general fuel levy from 315c/li to 337c/li and 300c/li to 322c/li on petrol and diesel respectively to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2018;
  • Part 5B of Schedule No. 1 by an increase of 30c/li in the RAF levy from 163c/li to 193c/li on both petrol and diesel to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2018; 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 21 February 2018, the diesel refund provisions are adjusted accordingly.

Publication details will be made available later

​16 March 2018 ​​Legal Counsel – Publications – Find a Guide – Income Tax

Income Tax Act, 1962

​16 March 2018 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Class Rulings – BCR 61-80 Income Tax Act, 1962
​16 March 2018 ​Legal Counsel – Secondary Legislation – Income Tax Notices Income Tax Act, 1962
​14 March 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes ​Summary of all Interpretation Notes updated
​14 March 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 1-20

Income Tax Act, 1962

​14 March 2018 ​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​13 March 2018 ​​​​Legal Counsel – Secondary Legislation – Rule Amendments 2018

Customs & Excise Act, 1964

The Rule Amendment Notice and related forms, scheduled for publication in the Government Gazette, relate to the amendments to the Health Promotion Levy on Sugary Beverages

Publication details will be made available later 

​12 March ​​​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

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

  • Part 7A of Schedule No. 1 to align it with the revised rules;
  • Part 6 of Schedule No. 4 to amend the General Note 3, as well as to delete Part 7 of Schedule No. 4;
  • Part 6 of Schedule No. 5 as follows:
    • Note 3 is amended to indicate that prescribed form must reflect the item applicable and the tax type code; and
    • Refund item 561.03 is inserted to provide for a refund instead of a rebate (ex499.02) from Schedule No. 4 to align with the DAS principles;
  • Schedule No. 5 as follows:
    • Note 8 is amended to include the reference to section 54J in order to apply to Health Promotion Levy; and
    • Note 3 in Part 5 of Schedule No. 5 is amended as a consequence to the amendment of Part 6 of Schedule No. 5; and
  • Part 5 of Schedule No. 6 as follows:
    • Rebate item 690.01 has been amended to remove the reference to "(b) are being removed in bond" in line with DAS principles where no in-bond movements are allowed;
    • Rebate item 690.02 has been deleted as a rebate item and inserted as a refund item 691.05 to allow for HPL goods to be used in the manufacture of HPL or other goods where after a refund can be claimed on a DA 66;
    • Rebate item 691.02 has been amended to align with similar provisions for perishable goods to allow for reprocessing or destruction and also to add the necessary control measures such as customs supervision, documentary evidence, etc.; and
    • As a result of the amendment to rebate item 691.02, rebate item 691.03 has become redundant and will be deleted.

Also see the Explanatory Memorandum, which provides an overview of the above amendments

Publication details will be made available later

​12 March 2018 ​​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notice R208, as published in Government Gazette 41489, are now available

​9 March 2018 ​Legal Counsel – Secondary Legislation – Public Notices

Tax Administration Act, 2011

The Public Notice, scheduled for publication in the Government Gazette, relates to returns to be submitted by third parties in terms of section 26

Publication details will be made available later 
​8 March 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

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

  • notification of the date on which the Harmonized System Explanatory Notes amending Supplement Nos. 1 and 2 become effective in terms of section 47(8)(b) of the Customs and Excise Act, 1964.
Publication details will be made available later
​8 March 2018 ​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 281-300

Income Tax Act, 1962

SARS has published the following Binding Private Rulings:

  • Binding Private Ruling (BPR) 297 – Amalgamation transaction involving conversion of share block companies to private companies
  • Binding Private Ruling (BPR) 296 – Disposal by a German Limited partnership of its assets to its sole member
​8 March 2018 ​Legal Counsel – Publications – Find a Guide – General General
​​6 March 2018 ​Legal Counsel – Preparation of ​Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for comments: 20 March 2018
​​6 March 2018 ​Legal Counsel – Publications – Average Exchange Rates Income Tax Act, 1962
​5 March 2018 ​​​​​​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings – BGR 41-60 Employment Tax Incentive Act, 2013
​5 March 2018 ​​​​​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 281-300

Income Tax Act, 1962

SARS has published the following Binding Private Rulings:

  • Binding Private Ruling (BPR) 295 – Distribution in specie of a share
  • Binding Private Ruling (BPR) 294 – Amalgamation transaction between non-resident companies
​5 March 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 41-60

Income Tax Act, 1962

​5 March 2018 ​​Legal Counsel – Archive – Interpretation Notes

Income Tax Act, 1962

​5 March 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes ​Summary of all Interpretation Notes updated
​2 March 2018 ​Legal Counsel – Secondary Legislation – Income Tax Notices

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

Notice 168 as published in Government Gazette 41473 prescribing the dates upon which employers must furnish returns (EMP501s) in terms of –

  • paragraph 14(3)(a) of the Fourth Schedule to the Income Tax Act, 1962;
  • section 8(2A) of the Unemployment Insurance Contributions Act, 2002; and
  • section 6(2A) of the Skills Development Levies Act, 1999.
​2 March 2018 ​​Legal Counsel – Secondary Legislation – Income Tax Notices

Income Tax Act, 1962

Publication details are now available for Income Tax Notices 169 and 170, as published in Government Gazette 41473, 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 1 March 2018

​28 February 2018 ​Legal Counsel – Preparation of ​Legislation – Draft Documents for Public Comment Mineral and Petroleum Resources Royalty Act, 2008
Due date for comments: 18 May 2018
​28 February 2018 ​Trade Statistics Trade Statistics for January 2018
​27 February 2018 ​​Legal Counsel – Preparation of ​Legislation – Draft Documents for Public Comment Customs & Excise Act, 1964
Due date for comments: 13 March 2018
​22 February 2018 ​​Legal Counsel – Preparation of ​Legislation – Draft Documents for Public Comment Income Tax Act, 1962
Due date for comments: 11 May 2018
​​​21 February 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes ​​Summary of all Interpretation Notes updated
​​​21 February 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 81-100

​Income Tax Act, 1962

​​​21 February 2018 ​Legal Counsel – Archive – General Notes

Income Tax Act, 1962

​​21 February 2018 ​Legal Counsel – Preparation of ​Legislation – Draft Documents for Public Comment

​National Legislation

National Treasury and SARS released the following draft documents for public comment:

  • 2018 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill
  • Draft Amendments to Regulations prescribing electronic services
  • Consolidated Regulations after Draft Amendments to Regulations prescribing electronic services
  • Draft Explanatory Memorandum-Regulations prescribing electronic services

Due date for comments: 22 March 2018

​​21 February 2018 ​Legal Counsel – Publications – FAQs

Value-Added Tax Act, 1991

​​21 February 2018 ​Legal Counsel – Publications – Find a Guide – Value-Added Tax (VAT)

Value-Added Tax Act, 1991

​21 February 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

​Customs & Excise Act, 1964

  • Taxation Proposals as tabled by the Minister of Finance during the 2018 National Budget Review at 14:37 on 21 February 2018
​20 February 2018 ​Legal Counsel – Publications – Find a Guide – General

​General

​14 February 2018 ​Legal Counsel – Dispute Resolution & Judgments – Tax Court – 2019-2017 Tax Administration Act, 2011
Whether the Appellants were liable for 100% penalties for failing to render its tax returns for the relevant periods in dispute in terms of section 223 of the Tax Administration Act
​12 February 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes Summary of all Interpretation Notes updated
​12 February 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 21-40 Income Tax Act, 1962
​12 February 2018 ​Legal Counsel – Archive – Interpretation Notes Income Tax Act, 1962
​12 February 2018 ​Legal Counsel – International Treaties & Agreements – Double Taxation Agreements & Protocols – DTAs and Protocols (Rest-of-the-World) Income Tax Act, 1962
9 February 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

Publication details for Tariff Amendment Notices R100, R101, R102 and R103, as published in Government Gazette 41433, are now available

​8 February 2018 ​Legal Counsel – Secondary Legislation – Tariff Amendments 2018

Customs & Excise Act, 1964

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

  • Part 1 of Schedule No. 3, by the substitution of rebate items under 320.12 in order to provide for the importation of raw materials for the manufacture of baby diapers as well as adult diapers – ITAC Report 569;
  • Part 1 of Schedule No. 4, by the substitution of item 412.13/00.00/01.00 in order to exclude adult diapers from rebate – ITAC Report 569;
  • Part 2 of Schedule No. 4, by the substitution of items 460.17/87.00/04.02 and 460.17/87.00/02.04 in order to reduce the period of disposal of motor vehicles designed for the transport of physically disabled persons from 5 years to 3 years – Minute M13/2017; and
  • Part 2 of Schedule No. 6, by the substitution of items 630.20 and 630.22 as a consequence to the amendment in Schedule 4 in order to reduce the period of disposal of motor vehicles designed for the transport of physically disabled persons from 5 years to 3 years – Minute M13/2017.

Publication details will be made available later

​8 Feburary 2018 ​Legal Counsel – Secondary Legislation – Rule Amendments Customs & Excise Act, 1964
​7 February 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes Summary of all Interpretation Notes updated
​7 February 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 81-100 Income Tax Act, 1962
​7 February 2018 Legal Counsel – International Treaties & Agreements – MAAs on Customs​

Income Tax Act, 1962

​6 February 2018 ​Legal Counsel – Preparation of ​Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Due date for comments: 21 February 2018
​6 February 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes Summary of all Interpretation Notes updated
​6 February 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 81-100

Income Tax Act, 1962

​6 February 2018 ​​Legal Counsel – Archive – Interpretation Notes

Income Tax Act, 1962

​​5 February 2018 ​Legal Counsel – Preparation of ​Legislation – Draft Documents for Public Comment Income Tax Act, 1962
Due date for comments: 11 May 2018
​5 February 2018 ​Legal Counsel – Preparation of ​Legislation – Draft Documents for Public Comment ​Income Tax Act, 1962
Due date for comments: 11 May 2018
​1 February 2018 ​Legal Counsel – Published Binding Rulings – Binding Private Rulings – BPR 281-300 Income Tax Act, 1962 & Securities Transfer Tax Act, 2007
​31 January 2018 ​Legal Counsel – Preparation of ​Legislation – Draft Documents for Public Comment

Tax Administration Act, 2011

Due date for comments: 14 February 2018
​31 January 2018 ​Trade Statistics Trade Statistics for December 2017
​​30 January 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes ​​Summary of all Interpretation Notes updated
​​30 January 2018 ​Legal Counsel – Legal Advisory – Interpretation Notes – Numbers 21-40 Transfer Duty Act, 1949
​30 January 2018 ​Legal Counsel – Archive – Interpretation Notes

Transfer Duty Act, 1949

​30 January 2018 ​Media Release SARS hosts global forum on tax evasion
​28 January 2018 ​Media Release Customs officials intercept R6.7 million to Dubai
​26 January 2018 ​Media Release International Customs Day 2018
​26 January 2018 ​Media Release SARS' compliance intervention in religious sector
​26 January 2018 ​​​Legal Counsel – Preparation of ​Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

Draft amendment notice relating to the amendment to –

  • Part 1D of Schedule No. 6 by the –
    • insertion of rebate items 621.08/104.23.04/03.01, 621.08/104.23.04/03.02 and 621.08/104.23.04/03.03; and 
    • insertion of rebate items 621.08/104.23.28/04.01, 621.08/104.23.28/04.02 and 621.08/104.23.28/04.03

Due date for comments: 6 February 2018

​24 January 2018 Legal Counsel – ​​Published Binding Rulings – Binding Private Rulings – BPR 281-300

Income Tax Act, 1962

SARS has published the following Binding Private Rulings:

  • Binding Private Ruling (BPR) 292 – Tax consequences of a debt restructuring
  • Binding Private Ruling (BPR) 291 – Deemed expenditure on meals and incidentals
  • Binding Private Ruling (BPR) 290 – Distribution of shares to employee share scheme participants
​23 January 2018 ​Media Release ​Krugersdorp protests: other SARS channels open to taxpayers
​23 January 2018 ​​Legal Counsel – Preparation of ​Legislation – Draft Documents for Public Comment

Customs & Excise Act, 1964

The following draft amendments relating to the Health Promotion Levy have been published for comments:

  • Explanatory memorandum
  • Draft amendment to Part 7A of Schedule No. 1
  • Draft amendment to Part 6 of Schedule No. 4
  • Draft amendment to Schedule No. 5
  • Draft amendments to Part 6 of Schedule No. 5
  • Draft amendment to Part 5 of Schedule No. 6
  • Draft Rules and forms for the Health Promotion levy
Due date for comments: 6 February 2018
​23 January 2018 ​Legal Counsel – Preparation of ​Legislation – Draft Documents for Public Comment Income Tax Act, 1962
Due date for comments: 30 April 2018 
​22 January 2018 ​​Legal Counsel – Preparation of ​Legislation – Draft Documents for Public Comment Tax Administration Act, 2011
Due date for comments: 12 Feburary 2018
​22 January 2018 ​Media Release ​SARS encourages taxpayers to submit outstanding returns
​​19 January 2018 ​​​​Legal Counsel – Legal Advisory – ​Published Binding Rulings – Binding Private Rulings – BPR 281-300 Income Tax Act, 1962
​​19 January 2018 ​​​​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Class Rulings – BCR 41-60 Income Tax Act, 1962
​18 January 2018 ​Media Release Payment deadline for taxpayers
​17 January 2018 ​​​​Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 281-300 Income Tax Act, 1962
​15 January 2018 ​Legal Counsel – Preparation of ​Legislation – Draft Documents for Public Comment Income Tax Act, 1962
Due date for comments: 30 April 2018 
​15 January 2018 ​Legal Counsel – Preparation of ​Legislation – Draft Documents for Public Comment

Tax Administration Act, 2011

Due date for comments: 31 March 2018

​9 January 2018 ​​Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
 

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