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2021 Legal and Policy

Legal and Policy - 23 September 2021

Description

SARS:

  • 20 September 2021 – SARS Self-Help Kiosks will be available at the below listed areas to assist taxpayers with online services.

Bronkhorspruit Municipality – September and October 2021

Madibeng Municipality – September and October 2021

  • 20 September 2021 –The Mobile Tax Unit schedules for Kokstad Municipality and Ulundi Municipality in KwaZulu-Natal have been published.
  • 20 September 2021 – SARS will host a webinar on Education for Process to make it easier for taxpayers to meet their tax obligations and, in this way, be tax compliance. The platform will provide an opportunity for SARS to introduce and demonstrate a number of technological tools that were recently designed to assist taxpayers to, at leisure, navigate our enhanced systems. As our valued taxpayers, you are invited to join in these webinars and to extend the invite to relevant stakeholders that will benefit from this exercise.

Theme: SARS filing season Webinar
Date: Thursday, 23 September 2021
Time: 17:30 – 19:00

YouTube Stream Link: https://youtu.be/XGCLKKv1iOU

  • 20 September 2021 – SARS is participating in the annual Tax Indaba from today, Monday 20 September to Wednesday 22 September. The topic of this year’s Indaba is “Closing the Tax Gap”. SARS Commissioner Edward Kieswetter will open this national dialogue on industry trends and members of SARS Leadership will contribute as panel members through the duration of the event. For more information, see the sessions and topics where SARS Leadership will participate as panel members.

See Commissioner Edward Kieswetter’s keynote address here.

  • 17 September 2021 – On 20 September 2021, The South African Revenue Service (SARS) will implement enhancements to the Inspection Workflow System by introducing a Mobile Manual Case Creation (MCC) Application (MobiApp) at designated land ports of entry. See the Letter to Trade.
  • 17 September 2021 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R871, as published in Government Gazette 45170 on 17 September 2021, are now available
  • 17 September 2021 – An unregistered tobacco manufacturing plant that produces molasses / shisha tobacco products has been uncovered during a search and seizure operation conducted in Gauteng. See the media release: Unregistered tobacco manufacturing plant uncovered
  • 17 September 2021 – The Pop-up branches schedule for Gauteng South has been published.
  • 17 September 2021 – Communication #5 for RFP14/2021 Procurement of Third Party Data and Related Services, has been published.
  • 17 September 2021 – Awarded Tenders list for 2019/2020 has been updated.
  • 17 September 2021 – What is the difference between a verification and an audit? Being selected for an audit and being selected for verification are two different processes.

What is Verification? Verification is a face-value verification of the information declared by the taxpayer on the declaration or in a return. We will notify you that the return or declaration is subject to verification. SARS will conclude the verification within 21 business days from the date all required relevant material is received, if your return is for the current filing period.

What is an Audit? An audit is an examination of the financial and accounting records and/or the supporting documents of the taxpayer to determine whether the taxpayer has correctly declared his/her tax position to SARS. A notification of the audit will be issued as well as a notification where additional material is required. Progress reports of the stage of the audit will be issued at intervals of 90 calendar days from the date of the Notification of Audit.

For more information, see our Being Audited or Selected for Verification webpage.

  • Draft Interpretation Note – Associations – Funding Requirement (published for a second round of public comment)
  • Draft Tax Exemption Guide for Small Business Funding Entities

Due date for public comment: 5 November 2021 (draft interpretation note) and 19 November 2021 (draft guide)

  • 16 September 2021 – Customs & Excise Act, 1964: The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the amendments to –
  • Part 1 of Schedule No. 1, by the substitution of tariff subheading 7325.91 in order to increase the general rate of customs duty on grinding balls from free of duty to 15% – ITAC Report No. 638

Publication details will be made available later

  • 15 September 2021 – The non-compulsory virtual briefing session details for RFP03/2021 Provision of Professional Services Related to the Protection of Personal Information Act No. 4 of 2013, have been published published
  • 15 September 2021 – Updated Customs weekly list of unentered goods
  • 15 September 2021 – The Personal Income Tax (PIT) Insolvency webpage was updated with information including when is an individual regarded as insolvent, what is the effect of sequestration and who is responsible for the tax affairs of the insolvent estate. For more information, see the PIT Insolvency webpage.

TREASURY:

OECD:

ATAF:

SAFLII:

TAX OMBUD:

DivisionLegal and Policy
Date23 September 2021