Legal and Policy - 28 July 2022
Description
SARS:
- 27 July 2022 – The South African Revenue Service (SARS) remains committed to resolving the ongoing industrial action with organised labour. As communicated earlier, SARS does not determine its own budget, but relies on funding allocation from National Treasury. It is within this context that SARS commenced negotiations with its partners in labour.
See the full media statement here.
- 27 July 2022 – The latest tender bids received schedule is now available. To view it click here.
- 27 July 2022 – Our current call volumes are high and waiting times extremely long. A number of our branches are also closed for in person visits. All our online services are available and we encourage taxpayers to make use of these.
- The status of the SARS branches today as at 9:30:
EC |
Uitenhage |
Open |
EC |
East London |
Open |
EC |
Gqeberha |
Open |
EC |
Mthatha |
Open |
FS/NC |
Welkom |
Open |
FS/NC |
Bloemfontein |
Open |
FS/NC |
Kimberley |
Open |
FS/NC |
Kroonstad |
Open |
FS/NC |
Bethlehem |
Open |
FS/NC |
Upington |
Closed |
GN |
Soweto |
Closed |
GN |
Pavilion |
Closed |
GN |
Pretoria North |
Closed |
GN |
Doringkloof |
Open |
GN |
Rissik |
Open |
GN |
Randburg |
Open |
GN |
Roodepoort |
Open |
GN |
Pretoria CDB |
Closed |
GN |
Ashley Gardens |
Open |
GS |
Alberton Office |
Closed |
GS |
Benoni |
Closed |
GS |
Edenvale |
Closed |
GS |
Vereeniging |
Open |
GS |
Krugersdorp |
Closed |
GS |
Randfontein |
Closed |
GS |
Nigel |
Closed |
GS |
Springs |
Closed |
GS |
Boksburg |
Closed |
KZN |
Richardsbay |
Closed |
KZN |
Port Shepstone |
Open |
KZN |
Pietermaritzburg |
Closed |
KZN |
Trescon Durban |
Closed |
KZN |
Umhlanga Ridge |
Open |
KZN |
New Castle |
Open |
KZN |
Pinetown |
Closed |
Limpopo |
Sibasa |
Open |
Limpopo |
Giyani |
Open |
Limpopo |
Lebowakgomo |
Open |
Limpopo |
Polokwane |
Closed |
MP |
Witbank |
Open |
MP |
Nelspruit |
Open |
MP |
Standerton |
Open |
NW |
Klerksdorp |
Closed |
NW |
Mmabatho |
Closed |
NW |
Rustenburg |
Open |
WC |
Bellville |
Open |
WC |
Worcester |
Open |
WC |
George |
Open |
WC |
Beaufort West |
Open |
WC |
Mitchells Plain |
Open |
WC |
Paarl |
Open |
WC |
Cape Town |
Open |
- EC = Eastern Cape
- FS/NC = Free State/Northern Cape
- GN = Gauteng North
- GS = Gauteng South
- KZN = Kwazulu-Natal
- MP = Mpumalanga
- NW = North West
- WC = Western Cape
- 26 July 2022 – Income Tax Act, 1962
Table 3 – Rates at which interest-free or low interest loans are subject to income tax
- 25 July 2022 – Emigration withdrawal changes
The tax directive system currently includes a validation that results in tax directive applications, with the ‘Emigration withdrawal’ reason where the date of accrual is on or after 1 March 2022, being rejected. The tax directive validation has been subsequently removed. This means that the accrual date for tax directive applications with the reason ‘Emigration withdrawal’ can be a date after 1 March 2022 but the following supporting documents must be attached to the tax directive application submitted through eFiling to prevent the tax directive being rejected:
The emigration application (MP336(b)) with a date stamp before 1 March 2021; and
The letter issued by the Authorised dealer must indicate that the emigration is recognised for purposes of exchange control before 1 March 2022 (SARB Approval date).
The Tax Directive Guides have been updated with the information:
- IT-AE-41-G02 – Guide to Complete the Tax Directive Application Forms – External Guide
- IT-AE-33-G01 – Tax Directive for Emigration, Cease to be resident and Expiry of visas – External Guide
- 25 July 2022 – Kwazulu-Natal has published updated Mobile Tax Unit (MTU) schedules:
Mobile Tax Units’ schedule and services offered
- 22 July 2022 – Our Contact Centre is currently experiencing high call volumes. The Contact Centre volumes status will be updated from time-to-time, please check back on this webpage on a regular basis.
See the current top queries and digital channels:
- I don’t see my IRP5 on my return?
- How do I declare home office expenses on my return?
- How do I declare additional medical expenses on my return?
- How does Auto-Assessment work?
- See the latest on Filing Season
- How do I update my security contact details on eFiling?
- What are supporting documents and how do I upload/submit it?
- How do I change an appointment already confirmed?
- How do I request an ITR12 return on eFiling or MobiApp?
- I forgot my eFiling password and/or username
- How do I request a correction?
- Request your Tax Number
- Find a Source Code
- How do I pay SARS?
- SMS us to request your balance or Statement of Account
- Update banking details
- Register for Tax
- SMS us to request your Notice of Tax Registration Number
- Tax Compliance Status Request
- Tax Compliance Status Verification
- Online request for an eBooking appointment
- SMS request for an eBooking appointment
- Update the Registered Representative
- How do I access my tax return on eFiling?
- SMS us to know if you need to submit a tax return
- Report a scam
- See the latest list of SARS scams
- Report a Tax Crime
- See current surveys, SMSs and emails
- 21 July 2022 – The July 2022 issue of the SMME Connect newsletter is now available. See the latest edition for Filing Season changes, Provisional taxpayers, International SMME day, new developments in Customs and Excise and more.
- 21 July 2022 – The liquidation or the “winding-up” of a company takes place:
When a company is unable to pay its debts by application of the creditors; or a voluntary application by shareholders of a company or members of a close corporation (commonly referred to as a creditors’ voluntary liquidation); or
In the case of a solvent company/close corporation, by an application by shareholders of a company or members of a close corporation.
For more information, see the new Liquidations webpage with Frequently Asked Questions.
NATIONAL TREASURY:
- Media Advisory: Workshop on the 30 Day Payment Annual Report – 25 July 2022
- Minister of Finance Speaking Notes: Mangaung Metro – 22 July 2022
- Media Advisory: Minister of Finance to visit Mangaung Municipality – 21 July 2022
OECD:
- Registration open: Public consultation meeting on Amount A of Pillar One - 12 September 2022
- BEPS Action 5: New results show progress continues in combatting harmful tax practices - 27 July 2022
- Tax revenues in Asia and the Pacific hit hard by the COVID-19 crisis - 25 July 2022
- Efficiency, effectiveness and equity of housing taxation can be improved - 21 July 2022
TAX OMBUD:
- Fairness for All: Case 17 – July 2022
SAFLII
Author | SAICA |
---|---|
Division | Legal and Policy |
Date | 28 July 2022 |