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2023 Legal and Policy

Legal and Policy - 9 February 2023

Description

SARS:

  • Feb 8, 2023 - Upgrade of the SARS eFiling Technical Platform

In our endeavour to make it easy for taxpayers and traders to fulfil their obligations whilst ensuring that our digital platforms are safe and secure, we conduct regular maintenance and enhancements to improve the experience. Considering this, we have a planned maintenance period on Friday, 10 February 2023 from 20:00 until 06:00 on Saturday morning during which time eFiling and MobiApp will be unavailable. In addition, on Saturday, 11 February, between 20:00 and 22:00 eFilers may experience intermittent response. We apologise for any inconvenience that may be caused.

  • 8 February 2023 – Income Tax Act, 1962, and Tax Administration Act, 2011

CSARS v Coronation Investment Management SA (Pty) Ltd (1269/2021) [2023] ZASCA 10 (07 February 2023)

Revenue – income tax – Income Tax Act 58 of 1962 – section 9D exemptions – whether a ‘controlled foreign company’ is a ‘foreign business establishment’ as defined – Tax Administration Act 28 of 2011 – understatement penalties.

  • 8 February 2023 – The list of the facility codes used in Box 30 on the Customs Clearance Declaration (CCD) has been updated to include the details of the new approved Container Depot in Durban, Afro Persian Shipping (Pty) Ltd.

The Facilities code list is an annexure to the External Policy for the Registration, Licensing and Designation.

  • 8 February 2023 – Customs & Excise Act, 1964

Customs Duty Implications on Imported Goods

  • 7 February 2023 – Invitation to a webinar on Tax Directives

Due to the State of The Nation Address (SONA), this webinar will now take place on Thursday, 16 February 2023.

SARS will host a webinar on Tax Directives to assist taxpayers to comply with their tax obligations.

A tax directive is an official instruction from SARS to a taxpayer’s employer or fund manager to deduct tax at a set rate, determined by SARS. This directive ensures that a fair tax rate is paid on your earnings, especially for larger or irregular payments. An approved tax directive is only valid for the tax year or period that it was applied for.

The following topics will be covered:

  • Types of Tax Directives
  • Type of Tax Directives by Tax Practitioners on behalf of Individuals and Employers
  • Tax Directive application process
  • Timelines for the Tax Directives applications
  • Tax Directive updates/ changes
  • Access to Tax Directives via eFiling

The details of the webinar are as follows:

Date: Thursday, 16 February 2023
Time: 17:00-19:00

YouTube: https://youtube.com/live/CrjDUA3Tzm0?feature=share

  • 6 February 2023 – Customs & Excise Act, 1964

Draft amendments to rules under sections 55AA and 120 – Carbon tax account

Due date for comment: 24 February 2023

  • 6 February 2023 – Customs & Excise Act, 1964

Draft amendments to rule 19A4.01 under sections 19A and 120 – Storage of fuel levy goods

Due date for comment: 20 February 2023

  • 3 February 2023 – Customs & Excise Act, 1964

Draft amendments to rules under sections 19A and 120 – for the implementation of tobacco products related excise duties on nicotine and nicotine-substitute solutions in vaping products

Due date for comment: 24 February 2023

  • 2 February 2023 – In our endeavour to make it easy for taxpayers and traders to fulfill their obligations whilst ensuring that our digital platforms are safe and secure, we conduct regular maintenance and enhancements to improve the experience. Considering this, we have a planned maintenance period on Friday, 3 February from 19:00 until 01:00, Saturday morning 4 February 2023, during which time you may experience intermittent service interruption. We apologise for any inconvenience that may be caused.

NATIONAL TREASURY:

OECD:

TAX OMBUD:

SAFLII:

Date9 February 2023