What’s New at SARS

Legal Counsel Publications – Find a Guide – Income Tax

25 June 2022 – Income Tax Guides

  • Guide on Income Tax and the Individual (2021/22)
  • Tax Exemption Guide for Companies Wholly Owned by Institutions, Boards or Bodies
  • Tax Exemption Guide for Institutions, Boards or Bodies

eFiling downtime alert

24 June 2022 – Due to ongoing maintenance, eFiling may not be available on Friday, 24 June, from 18:00 – 23:00. Our apologies for the inconvenience.

Legal Counsel – Secondary Legislation – Rule Amendments 2022

24 June 2022 – Customs & Excise Act, 1962: Rule amendment notice R2189, as published in  Government Gazette 46589 on 24 June 2022, relating to amendments to rules under section 120 – Amendment to the official hours of attendance and the hours of business at Kosi Bay (DAR234)

Legal Counsel – Secondary Legislation – Rule Amendments 2022

24 June 2022 – Customs & Excise Act, 1962: Publication details for rule amendment notice R2188, as published in  Government Gazette 46589 on 24 June 2022, are now available

Legal Counsel – Secondary Legislation – Tariff Amendments 2022

24 June 2022 – Customs & Excise Act, 1962: Publication details for tariff amendment notices R2186 and R2187, as published in  Government Gazette 46589 on 24 June 2022, are now available

Legal Counsel – Secondary Legislation – VAT Notices

24 June 2022 – Value-Added Tax Act, 1991: Publication details for value-added tax notice R2185, as published in Government Gazette 46589 on 24 June 2022, are now available

Tender

24 June 2022 – EPMO Project and Portfolio Management System.

  • The closing date for RFI04 has been extended to Wednesday, 13th July 2022 at 11:00.

Tender

24 June 2022 – RFP52/2021:  Appointment of a panel of service providers for the provision of forklifts for the period of five (5) years.

Questions and answers 2 

eFiling downtime alert

24 June 2022 – Due to ongoing maintenance, eFiling may not be available on Friday, 24 June, from 18:00 – 23:00. Our apologies for the inconvenience.

Tax Education Workshops

23 June 2022 – Tax education workshop schedules for July & September 2022 – Nelspruit

Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal: 2022-2020

23 June 2022 – Value-Added Tax Act, 1991, and Tax Administration Act, 2011

  • Rennies Travel (Pty) Ltd v CSARS (207/2021) [2022] ZASCA 83 (6 June 2022)

The judgment, media summary and summary are available on the Supreme Court of Appeal: 2022-2020 page

Legal Counsel – Secondary Legislation – VAT Notices

23 June 2022 – Value-Added Tax Act, 1991: The value-added tax notice, scheduled for publication in the Government Gazette, relates to the amendments to –

  • Paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991, as a consequence to the amendment in Part 1 of Schedule No. 4 to the Customs Act, 1964, to include licensed customs and excise storage warehouses as places where diplomats maybe able to obtain new motor vehicles.

Publication details will be made available later

Legal Counsel – Secondary Legislation – Rule Amendments 2022

23 June 2022 – Customs & Excise Act, 1964: The rule amendment notice, scheduled for publication in the Government Gazette, relates to the amendments to rules under sections 21 and 120 – Duty free sale of new motor vehicles to diplomats (DAR236)

Publication details will be made available later

Legal Counsel – Secondary Legislation – Tariff Amendments 2022

24 June 2022 – Customs & Excise Act, 1962: The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –

  • Part 1 of Schedule No. 4, by the substitution of rebate items 406.02, 406.02/00.00/01.00, 406.03, 406.03/00.00/01.00, 406.04, 406.04/00.00/01.00, 406.05, 406.05/00.00/01.00, 406.07 and 406.07/00.00/01.00, to allow diplomats and other foreign representatives to purchase imported new motor vehicles from a customs and excise storage warehouse; and
  • Part 2 of Schedule No. 6, by the substitution of rebate item 631.00 000.00.00 01.00, to allow diplomats and other foreign representatives to purchase new motor vehicles from a customs and excise manufacturing warehouse.

Publication details will be made available later

Tenders

22 June 2022 – RFI04-2022: EPMO Project and Portfolio Management System

Customs Letter to Trade – Discontinuation of General Codes – Extension

22 June 2022 – We previously advised that SARS, in consultation with the South African Express Parcel Association (SAEPA), the South African Association of Freight Forwarders (SAAFF), and the Air Cargo Operators’ Committee (ACOC), have agreed to discontinue the Non-Registered Cargo Reporter Code “ZZZ99999” from 1 June 2022, and the Ex Courier Code “000” from 20 June 2022.

SARS has received requests to allow an extension to give cargo reporters additional time to register, complete their systems development, and ensure that changes are made to their operational processes to accommodate these measures.

As SARS is committed to working with and through stakeholders to increase tax compliance, the expiry date in respect of both the above codes will be extended to 31 July 2022.

For more information, see our letter to Trade.

Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal: 2022-2020

22 June 2022 – Supreme Court of Appeal Judgments

  • CSARS v Capitec Bank Limited (94/2021) [2022] ZASCA 97 (21 June 2022)
  • CSARS and Others v Dragon Freight (Pty) Ltd and Others (751/21) [2022] ZASCA 84

The judgments, media summaries and summaries are available on the Supreme Court of Appeal: 2022-2020 page

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