Legal and Policy - 8 September 2022

SARS:

• 7 September 2022 – September Mobile tax unit schedules for Mangaung– Free State
• 6 September 2022 – Customs Weekly List of Unentered Goods
• 6 September 2022 – The latest scam is an SMS purporting to be from SARS, asking unsuspecting taxpayers to click on a link to view ‘correspondence’. Please be vigilant and rather ask us if in doubt. You can email phishing@sars.gov.za or visit the Scams & Phishing webpage to see the latest list of scams.
• 2 September 2022 – September Mobile tax unit schedules for Qwaqwa – Free State
• 2 September 2022 – Tax Exempt Institutions Segment website content has been updated to make navigating through the different types of exempt categories more user friendly. Information has also been expanded to cover the rights and obligations of exempt institutions across the different tax products, including income tax, VAT and PAYE.

• 2 September 2022 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R.2435, as published in Government Gazette 46839 on 2 September 2022, are now available
• 2 September 2022 – Due to ongoing maintenance, in an endeavour to make it easy for taxpayers and traders, you may experience an intermittent service interruption on Saturday, 3 September 2022, between 14:00 and 22:00. Our apologies for the inconvenience.
• 1 September 2022 – Removal of the supplementary declaration for companies or close corporations (IT14SD) form 16 September 2022

From 16 September 2022 SARS will no longer require you to submit the Supplementary Declaration for Companies or Close Corporations (IT14SD) when identified for a verification.

The requirement to submit an IT14SD when a verification case is created will be replaced by a letter requesting specific relevant documents based on the reason for verification. For more information click here.

• 1 September 2022 – 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 insertion of Additional Notes 5 and 6 to Chapter 87 in order to provide for an incomplete bicycle having the essential character of a complete bicycle of heading 87.

Publication details will be made available later

• 31 August 2022 – The SARS Third Party Data Bi-Annual Submissions process for the period 1 March 2022 – 31 August 2022 opens on 01 September 2022 and will close on 31 October 2022.

For more information, please see the Third Party Data Submission Platform webpage.

NATIONAL TREASURY:

• Provisional Financing Figures as at 31 August 2022 – 2 September 2022
• Media Statement: Fourth Quarter Local Government Section 71 Report – 2 September 2022

OECD:

• OECD releases a practical guide to assist tax administrations in designing and carrying out tax capacity building - 5 September 2022
• Statement by the Secretary-General on the Centre for Tax Policy and Administration – 5 September 2022
• Building mutual trust and improving communications between tax administrations and business is critical for improving voluntary compliance - 5 September 2022
• Members of the Asia Initiative meet in Bali and agree on high-level work plan - 2 September 2022

SAFLII:

• Regiments Fund Managers (PTY) Ltd and Others v The Commissioner for the South African Revenue Services and Another (33815/2021) [2022] ZAGPJHC 636 (5 September 2022)