SARS:

3 August 2022 – The South African Revenue Service (SARS) notes the appearance of a clearing agent and his co-accused at the Durban Commercial Crime Court on 28 July 2022, for a customs and excise related fraud matter. The two were charged with defrauding SARS and their clients of more than R2 million. The matter has been postponed to 20 October 2022.

Jayson Perumal (43) of Dynamic Freight and Reshlan Pillay (38) were charged with fraud and various contraventions of the Customs and Excise Act. Both accused are out on bail.

It is alleged that Reshlan Pillay, director of Potenza Capital, and a clearing agent, processed customs entries whilst working with Jayson Perumal of Dynamic Freight, who was acting on behalf of various importers. Potenza Capital is alleged to have submitted false documents to SARS, where the values of the goods, the goods themselves and the importers details were falsified, resulting in minimal duties and VAT paid over to SARS.

SARS is aware of these types of fraud and wants to warn clearing agents that they will face the full might of the law when arrested. At the same time, SARS also wishes to warn the public, especially importers, to be vigilant when contracting with clearing agents. They need to be aware of the correct duties and VAT that need to be paid, and ensure that those amounts have actually been paid to SARS. In terms of the Customs and Excise Act, the importer is ultimately liable for the duties and VAT payable to SARS.

Importers should demand proof of their payments to SARS, relating to any of their imports, from clearing agents. SARS has established that some clearing agents wilfully under declare the value of goods by as much as 90%, through falsifying importation documents. However, they are alleged to claim the correct duties and VAT from their clients, whilst paying SARS the minimum duties and VAT. The clearing agents then allegedly pocket the difference, thereby enabling the low rates for their services, whilst defrauding both SARS and the importer.

The importer is in fact prejudiced twice if SARS audits these transactions and levy the correct amount of VAT and duties which is payable by the importer. SARS is concerned about the scope of this scam, as investigations into similar schemes to the value of millions of Rands are currently being investigated in Gauteng and in the Western Cape.

SARS Commissioner Mr Edward Kieswetter expressed his satisfaction “that SARS is living up to its strategic objective of making it hard and costly for those that chose to engage in criminality when dealing with SARS”. While the matter remains sub-judice and its merits are still to be determined, he further said that “it is critically important that all role players act prudently and honestly when dealing with SARS”.

3 August 2022 – The August 2022 issue of the VAT Connect newsletter is now available.
3 August 2022 – Customs Weekly List of Unentered Goods
3 August 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 tax branches today as at 9:30. Scroll down for the Customs offices.

EC	Uitenhage	Open
EC	East London	Open
EC	Gqeberha	Open
EC	Mthatha	Closed
FS/NC	Welkom	Open
FS/NC	Bloemfontein	Open
FS/NC	Kimberley	Open
FS/NC	Kroonstad	Open
FS/NC	Bethlehem	Open
FS/NC	Upington	Open
GN	Soweto	Open
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	Closed
Limpopo	Lebowakgomo	Open
Limpopo	Polokwane	Closed
MP	Witbank	Open
MP	Nelspruit	Open
MP	Standerton	Open
NW	Klerksdorp	Open
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
Customs Offices:

Region	Customs Office	Status
Limpopo	Beit Bridge	Open
Limpopo	Grobler’s Bridge	Open
Mpumalanga	Jeppes Reef	Open
	Lebombo	Open
	Mahamba	Open
	Mananga	Open
	Nerston	Open
	Oshoek	Open
Free State	Maseru Bridge	Open
	Ficksburg	Open
	Calendonspoort	Open
	Van Rooyenshek	Open
	DDU LDB	Open
	BFN	Open
	Qachasnek	Open
Northern Cape	Vioolsdrif	Open
	UPT	Open
	Nakop	Open
North West	Kopfontein	Open
	Skilpadshek	Open
	Ramathlabama	Open
KwaZulu Natal	Golela	Open
KwaZulu Natal	Kosi Bay	Open

2 August 2022 – Value-Added Tax Act, 1991

Frequently Asked Questions: Domestic Reverse Charge Regulations (Issue 2)

2 August 2022 – RFP10/2022: Appointment of a service provider for the provision of event management services for SARS’ 25th anniversary

Please note that the closing date has been extended to the 08 August 2022. SARS will publish an updated version of the Main RFP and the Technical Evaluation Criteria .

Bidders are advised to regularly visit the SARS website for any updates

2 August 2022 – RFP 02/2022: Appointment of Vat Refund Administrator Briefing sessions presentation and questions and answers are now available
1 August 2022 – The Valuation of Imports Policy has been revised to give effect to additional benefits for accredited clients.

Applications for value determinations submitted by accredited clients will be expedited provided that the accreditation letter is attached to the application. The Valuation of Imports documents have also been reorganised for a more logical process and to show integration with the declaration process.

The Method 1 Valuation of Imports policy has also been updated to include verification of international freight paid to the carrier or shipping line in terms of Commentary 21.1 read with Article 8.3 and Article 17 of the WTO Valuation Agreement.

Valuation of Imports – External Policy

Method 1 Valuation of Imports – External Policy

1 August 2022 – Customs & Excise Act, 1964

Premier Plastics (Pty) Ltd v CSARS (9726/2021) [2022] ZAGPJHC (28 July 2022)

Whether the Commissioner was correct to raise debt against the applicant, for environmental levies, penalty and interest in respect of plastic bags that were less than 24 microns manufactured by the applicant, sold to local entities and subsequently, exported to BLNS countries by such local entities without due entry in contravention of section 20(4) read with Rule 54F.12 of the Customs and Excise Act No.91 of 1964 – whether the applicant was the exporter of the disputed plastic bags for purposes of the Act

1 August 2022 – Income Tax Act, 1962

Draft interpretation note – Exemption for international aid received or accrued under an official development assistance agreement

Due date for public comment: 16 September 2022

1 August 2022 – The SARS Pretoria North Branch closed permanently in July 2022. For assistance, kindly make an appointment at any of our other SARS branches via:

The SARS Contact Centre on 0800 00 7277

An SMS to 47277 (iSARS) with the word Booking (Space) ID number/Passport number/ Asylum Seeker number; or

The SARS website (www.sars.gov.za) and click on the “Book an Appointment” icon.

1 August 2022 – Gauteng has published updated Mobile Tax Unit (MTU) schedules.

To see the services that the MTU’s offer and which documents to take with, click here:

29 July 2022 – SARS today releases trade statistics for June 2022 recording a preliminary trade balance surplus of R24.23 billion attributable to exports of R184.61 billion and imports of R160.38 billion.

See the full Media Release.

Or visit the Trade Statistics webpage.

29 July 2022 – Mobile tax unit schedules for Western Cape
29 July 2022 – The Bulk and Additional Payment guide is updated and serves as a guide to assist to upload a bulk payment(s) using the comma separated values (csv) file on eFiling. Once it has been created, it can be uploaded on eFiling to process bulk payments. The guide has been enhanced, taking the following into consideration:

A gap in the Bulk and Additional Payments on eFiling External Guide, which resulted in unallocated payments.

The screenshot depictions on the eFiling section of the guide have been updated.

29 July 2022 – SARS and its recognised trade unions, the National Education Health and Allied Workers Union (NEHAWU) and the Public Servants Association of South Africa (PSA), remain committed to resolving the ongoing wage negotiation impasse.

In line with discussions with trade bodies over the past week, and to ensure continued trade facilitation and streamlined process during this period, cargo processing times will be adjusted from 06:00 to 18:00 at the following ports with effect from 01 August 2022 until further notice.

	Province	Border Name	Normal Operating Hours	Adjusted Cargo Processing Hours
1	Free State	Caledonspoort	06:00 To 22:00	06:00 until 18:00
2		Fricksburg Bridge	24 Hours	06:00 until 18:00
3		Qachasnek	07:00 To 20:00	07:00 until 18:00
4		Van Rooyenshek	06:00 To 22:00	06:00 until 18:00
5	Mpumalanga	Golela	06:00 To 22:00	06:00 until 18:00
6		Mahamba	06:00 To 22:00	06:00 until 18:00
7		Mananga	07:00 To 18:00	07:00 until 18:00
8		Jeppes Reef	07:00 To 20:00	07:00 until 18:00
9	North West	Ramatlabama	06:00 To 22:00	06:00 until 18:00
10	Kwa Zulu Natal	Kosibay	08:00 To 17:00	08:00 until 18:00

All other port operations and processes (excluding cargo processing) will take place within the normal port operating times.

For more information see our letter to Trade.

29 July 2022 – How do the transitional measures work? The commencement date of the DRC Regulations was 1 July 2022 and a transition period of one month from 1 July 2022 was allowed for affected vendors to ensure that they make the necessary adjustments to invoicing, accounting systems and other requirements under the DRC Regulations. In light of the invoicing and system practicalities and the circumstances prevailing, the DRC Regulations will apply to all valuable metal supplies from 1 August 2022. All affected vendors are required to have their systems updated during the transition period provided.

See the VAT DRC landing webpage here.

See clarity on the transitional measures.

28 July 2022 – Income Tax Act, 1962

Tax Exemption Guide for Public Benefit Organisations in South Africa (Issue 6)

28 July 2022 – RFP49/2022: Briefing session presentation
28 July 2022 – Tax Administration Act, 2011, and Income Tax Act, 1962

SACS (Louis Trichardt) (Pty) Ltd v CSARS (40420/2020; 17064/2021) ZAGPPHC (14 July 2022)

28 July 2022 – The Offences and Penalties Policy document has been revised to explain how to apply PAJA when a client elects to be dealt with departmentally in terms of Section 91 and the client have supporting documents to prove their mitigating circumstances.

The deposit amount for the possible penalty (SC-CO-01-01-A01) relating to the contravention of Section 8 (Cargo Reports) has been amended. The annexures are attached to the internal to the policy document.