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2022 Legal and Policy

Legal and Policy - 17 November 2022

Description

SARS:

The survey is called ‘Request for your participation in the Annual Clarity Survey’. We would like to assure you that it is a legit survey.

Below is an example of the email. A friendly reminder to check our ‘Current surveys, SMSs and emails webpage‘ when in doubt.

From: South African Revenue Service <noreply@sars.gov.za>
Sent: 16 November 2022 10:49 AM
To: XXX
Subject: Request for your participation in the Annual Clarity Survey

Dear Taxpayer,

The South African Revenue Service (SARS) is conducting an annual survey to establish whether taxpayers and traders are satisfied with the clarity and certainty of the guidance provided by SARS in order for them to comply with the tax legislation in specific areas, for specific tax types and programs. The survey will run from 14 November 2022 till 2 December 2022.

You have been identified to participate in the survey to assist us to meet the desired objectives of the survey.

Kindly note that your participation is voluntary. You have the right to decline or withdraw at any time and the survey is strictly confidential.

Please XXX to complete the survey on your computer or smart phone and return it to us by 2 December 2022.

For more information and clarity regarding this survey, please email Dr Noah Marutlulle at XXX or call him on XXX.

We thank you in greater anticipation for your participation.

Sincerely,
Taxpayer and Trader Education
The South African Revenue Service

  • 15 November 2022 – Income Tax Act, 1962

Withdrawal of Practice Notes 31 of 1994 and 37 of 1995

Due date for comment: 15 December 2022

  • 15 November 2022 – Webinar on South African Traveller Declaration

SARS invites you to a webinar on the South African Traveller Declaration system.

This webinar will provide more information about the new traveller declaration system. SARS Customs intends running a pilot project at King Shaka International Airport towards the end of November 2022, which will eventually be implemented at all South African airports.

Webinar details:

Date: Thursday, 17 November
Time: 17:00 to 19:00
YouTube: https://youtu.be/2IWwH11Wdw4

  • 14 November 2022 – Calculation of national currencies

For more information, please see the Rules of Origin webpage.

  • 14 November 2022 – Income Tax Act, 1962

Interpretation Note 125 – Associations: Funding requirement

  • 14 November 2022 – Mobile Tax Unit schedule for KwaZulu-Natal province: November & December.
  • 11 November 2022 – Statement and public apology to current SARS employees who were adversely affected by actions taken by SARS and certain third parties during 2014 – 2018.

SARS is pleased to announce that it has completed the internal reparations process with a number of current employees who were adversely affected by events that unfolded during the capture of SARS between 2014 and 2018. This follows the apology to former employees earlier this week.

See the full media statement here.

  • 11 November 2022 – SARS has welcomed the judgment of the High Court to set aside the Report of the Public Protector on the “Investigation into Allegations of Maladministration, Corruption and Procurement Irregularities and Improper Conduct by the South African Revenue Service (SARS) in Connection with the Handling of a Tender for the Provision of Bespoke Software Development, Maintenance and Support Services for the Benefit of SARS for a period of 7 (seven) years”.

The central finding contained in the Public Protector’s report is that SARS had unlawfully procured the IT services of BBD, a supplier, and that SARS’s conduct constitutes improper conduct for the purposes of section 182(1)(b) of the Constitution and section 6(4)(a)(iii) of the Public Protector’s Act.

See the full media statement here.

  • 11 November 2022 – Tax Administration Act, 2011

Wingate-Pearse v CSARS (54038/20) [2022] ZAGPPHC 732 (30 September 2022)

Contract (Written settlement agreement) – Interpretation: Parol evidence rule – Whether court restricted to recordal of settlement or whether regard may be had to extrinsic evidence adduced by way of affidavit – Procedure and evidence – dispute of fact on the papers – referral for oral evidence – Costs – appropriate order

  • Table 1 – Interest rates on outstanding taxes and interest rates payable on certain refunds of tax
  • Table 2 – Interest rates payable on credit amounts
  • 10 November 2022 – Media statement and public apology to former SARS employees who were adversely affected by actions taken by SARS, and certain third parties, during 2014 – 2018.

As a further milestone in its journey to rebuilding public confidence and trust, SARS is pleased to announce that it has settled with former employees who were adversely affected by events that unfolded during the capture of SARS between 2014 and 2018.

See the full media statement here.

Please note that the closing date for the above-mentioned bid had been extended to Wednesday, 30 November at 11:00. Click here to view the extension letter.

  • 10 November 2022 – This notice serves as a reminder of the change to the dispensation relating to the late submission of a tax return. With effect from 1 December 2022*, administrative penalties relating to the late submission of a tax return will be charged when one or more tax return(s) relating to tax years from 2007 up to 2020 are outstanding. Prior to this change, taxpayers were only liable for administrative penalties for late submission if they had two or more tax returns outstanding for these tax years. For more information, see the Admin Penalty webpage.

*Government Gazette Notice 1531, published in Government Gazette No. 45440 on 26 November 2021

  • 10 November 2022 – Please note that the Production platforms for both Secure File Gateway and Connect:Direct will be temporarily offline for planned maintenance from 18:00, Secure File Gateway – 16 hours and Connect Direct – 2 hours on Friday 11 November 2022. Please do not submit any files in the Production environment during this time, as they will not be processed.

NATIONAL TREASURY

OECD:

ATAF:

SAFLII

AuthorSAICA
DivisionLegal and Policy
Categories
Legal and Policy
Date17 November 2022