SARS:

5 April 2023 – RFP/37-2022: Appointment of a service provider to conduct a public opinion survey on tax compliance and to develop the attitude to tax compliance index

5 April 2023 – Customs & Excise Act, 1964: The tariff amendment notices, scheduled for publication in the Government Gazette, relates to the amendments to –

Part 3F of Schedule No. 1, to provide for an increase in the rate of carbon emissions tax from R144 to R159 per tonne of carbon dioxide equivalent (with retrospective effect from 1 January 2023);
Part 2A of Schedule No. 1, to provide for an excise rate of duty of R2.90/ml on nicotine and nicotine-substitute solutions as published in the Taxation Laws Amendment Act, 2022 on 5 January 2023 (with effect from 1 June 2023); and
Part 1E of Schedule No. 6, as a consequence to the amendment of Part 2A of Schedule No. 1, as published in the Taxation Laws Amendment Act, 2022 on 5 January 2023 (with effect from 1 June 2023).

Publication details will be made available later

5 April 2023 – Awarded Tenders

Click here to access the updated awarded tenders list.

4 April 2023 – The facility codes used in Box 30 on the Customs Clearance Declaration (CCD) have been updated to include the details of the new approved container depots:

Coega Development Corporation (Pty) Ltd.; and
Mediterranean Shipping Company Depots (Pty) Ltd.

For more information, please see the Facility Code List.

4 April 2023 – Custom and Excise Act, 1964

CSARS and Another v Richards Bay Coal Terminal (Pty) Ltd (1299/2021) [2023] ZASCA 39 (31 March 2023)

Customs and Excise Act 91 of 1964 – taxpayer not confined to the remedy of a wide appeal under s 47(9)(e) – can also review a tariff determination under the Promotion of Administrative Justice Act 3 of 2000, alternatively the principle of legality.

4 April 2023 – The Minister of Finance announced in the 2022 Budget on 23 February 2022 that excise duty on vaping tobacco products would be introduced. Nicotine and nicotine-substitute solutions in vaping products will be included in the tax net with a flat excise duty rate of R2.90/ml from 1 June 2023.

The forms DA260 Excise Account for Tobacco Products in which the vaping products will be accounted for excise duty purposes were also amended accordingly to insert the vaping products. Manufacturers of these products are therefore required to apply for and obtain licenses for their manufacturing premises in respect of such products with SARS before 1 June 2023 and to submit their first excise duty account by 28 July 2023. Special storage warehouses in respect of such products should similarly be licensed with SARS before 1 June 2023. For more information, see the letter to Traders.

4 April 2023 – The mobile tax unit schedule for Western Cape for April 2023 has been published.
4 April 2023 – RFP16/2022: Renewal of current VMWare software support and subscription and the procurement of additional VMWare software licenses

Prospective bidders to note that the document “SARS RFP 16-2022 4-1 Draft Legal Agreement” (forming part of the published in the tender pack) has been replaced with the Updated – SARS RFP 16-2022 4-1 Draft Legal Agreement.

4 April 2023 – Awarded Tenders

Click here to access the updated awarded tenders list.

4 April 2023 – RFP36/2022: Provision of medical surveillance, immunizations and related services

3 April 2023 – Income Tax Act, 1962

Table 3 – Rates at which interest-free or low interest loans are subject to income tax

3 April 2023 – Customs and Excise Act, 1964

Draft amendments to rules under sections 4 and 120, and draft amendments to form:

Draft amendments to rules under sections 4 and 120 – Publication of tariff determinations

DA 185 – Application forms: Registration / Licensing of Customs and Excise clients

Due date for comment: 21 April 2023

3 April 2023 – National Legislation

Draft notice and explanatory memorandum as published by National Treasury and SARS:

Draft notice – Tax exemption of bulking payments to former members of closed funds in terms of paragraph 2D of the Second Schedule

Draft Explanatory Memorandum – Draft notice on the tax exemption of bulking payments to former members of closed funds in terms of paragraph 2D of the Second

Due date for comment: 6 April 2023

3 April 2023 – Achieving our Vision 2024 of a smart, modern SARS with unquestionable integrity that is trusted and admired is of paramount importance. Pivotal to the delivery of our vision are our digital platforms & technology infrastructure. In order to provide clarity & certainty, make it easy for taxpayers & traders to comply with their obligations and building public trust and confidence, our technology assets have to demonstrate the highest levels of availability, robustness and security.

Pursuant to our Vision and Strategic Objectives, which include modernising our systems to provide Digital and Streamlined online services, we are hard at work ensuring that our digital platforms & technology infrastructure are available, robust & secure, by performing regular upgrades, enhancements and maintenance.

In the light of the above, system upgrades are scheduled for Tuesday, 4 April from 18:00 until 23:00. During this time various services on eFiling may not be available.

3 April 2023 – Erratum to RFP36/2022: Provision of medical surveillance, immunizations and related services
3 April 2023 – RFP16/2022: Renewal of current VMWare software support and subscription and the procurement of additional VMWare software licenses

The Questions and answers no 2 document is now available.

3 April 2023 – RFP38/2022: Appointment of a service provider for health and safety training

The health and safety draft document and the briefing presentation is now available.

3 April 2023 – The South African Revenue Service (SARS) is pleased to announce its preliminary revenue collection results for the 2022/2023 financial year, which reflects a significant growth trajectory over the past few years.

The revenue collected annually provides 90% of government funding, which indicates SARS’ vital role in providing the resources that government can use for the reconstruction and recovery of the South African economy, as well as contributing to the long-term prosperity of our nation.

As at midnight on 31 March 2023, SARS collected a record gross amount of R2067.8 bn. The net collection after payment of R381.1bn in refunds is R1686.7bn. This is the first time since it was formed that SARS collected more than R2068.bn. The amount paid in refunds is also the largest ever paid since its formation.

See the full media statement here.

1 April 2023 – SARS appointed the new service provider for VAT Refund Administration (VRA) who will provide services as from today, 1 of April 2023. See the webpage for VAT Refunds to Qualifying Purchasers, such as tourists and foreign enterprises for contact details and more information.
31 March 2023 – Customs & Excise Act, 1964: Publication details for tariff amendment notices R3234 and R3235, as published in Government Gazettes 48344 and 48345 on 31 March 2023, are now available.
31 March 2023 – RFP40/2022: Supply, maintenance of sanitary, and health care services for the SARS offices, countrywide for a period of 36 months
31 March 2023 – Customs and Excise Act, 1964: Rule amendment notices

R3230 GG 48340 – Amendment to rules under section 19A for the implementation of tobacco products related excise duties on nicotine and nicotine-substitute solutions in vaping products – Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored (DAR245) (With effect from 1 June 2023)

DA 260 – Excise Account: Tobacco Products (SOS)
DA 260 –Excise Account: Tobacco Products (VM)

R3231 GG 48340 – Item 202.00 of the Schedule to the rules is hereby amended by the substitution of the following form (DAR244)

DA 186 – Application for accredited client status under section 64E of the Customs and Excise Act, 1964”.

R3229 GG 48340 – Item 202.00 of the Schedule to the rules is hereby amended by the substitution of the following form (DAR243)

DA 180 – Environmental Levy Account for Carbon Tax (front page)
Completion notes to DA 180 carbon tax account

31 March 2023 – South Africa recorded a preliminary trade balance surplus of R16.1 billion in February 2023 attributable to exports of R154.3 billion and imports of R138.2 billion.

See the Media Release – February 2023 here.

Visit the Trade Statistics webpages.

30 March 2023 – Customs & Excise Act, 1964: The tariff amendment notices, scheduled for publication in the Government Gazette, relates to the amendments to –

Part 2 of Schedule No. 4, by the substitution of rebate item 460.03/0207.14.9/01.07, in order to increase the annual quota for frozen bone-in cuts of the species Gallus Domesticus originating in or imported from the United States of America from 71 290 tonnes to 71 632 tonnes – ITAC Minute M04/2022 (with retrospective effect from 1 April 2022); and
Part 5A of Schedule No. 1, to provide for an increase of 1 c/li on carbon fuel levy from 9c/li to 10c/li for petrol and from 10c/li to 11c/li for diesel respectively (with effect from 5 April 2023).

Publication details will be made available later

30 March 2023 – High Court Judgments

Summaries are available on the High Court Judgments page

30 March 2023 – Employment Tax Incentive Act, 2013

Two draft documents relating to the employment tax incentive, administered by SARS, are published for comment:

Due date for comment: 12 May 2023

30 March 2023 – SARS is sending SMSs requesting taxpayers to settle their outstanding debt and avoid enforcement actions.

The wording of the SMS is as follows: “Dear Taxpayer, you are reminded to pay your outstanding <Taxtype> Debt of R <Balance> on Account <TaxrefUnmasked> by 31 March 2023, to avoid further enforcement actions. Regards, SARS”

Please use the following channels to request and view a Statement of Account, should you require further information:

Dial *134*7277# and follow the voice prompts; or

Log onto your SARS eFiling profile; or

Log onto SARS MobiApp profile.

To know if communication from SARS is legit, keep an eye on the Current surveys, SMSs and emails webpage.

30 March 2023 – The VAT264 form has been modernised to make it easier and simpler for vendors to complete. It has also been updated to align with the recent VAT amendment contained in the Taxation Laws Amendment Act, 2022. See the new form VAT264 declaration for the supply of second hand goods external form here.
30 March 2023 – Customs and Excise Act, 1964

Recordkeeping – Imported and Exported Goods

30 March 2023 – Employees tax compliance starts with the Employer. This year, the Employer Annual Declaration opens on 1 April and closes on 31 May 2023.

During this period, employers are required to submit their annual reconciliation declarations (EMP501) that reflect accurate and the latest payroll information about their employees, monthly employer declarations (EMP201) for PAYE, UIF and SDL; payments made (excluding penalties and interest paid); and employee tax certificates (IRP5/IT3(a)s generated, covering the full tax year from 1 March 2022 to 28 February 2023.

For more information on how we will help you to comply, submission channels, enhancements to e@syFile ™ Employer and more, see our letter to stakeholders.

30 March 2023 – Customs and Excise Act, 1964

Dankie Oupa Delwery CC v CSARS (39598/20) [2022] ZAGPPHC 898 (6 September 2022)

Customs: Whether the respondent was correct in determining that –

the physical address is a requirement for a valid tax invoice in terms of Schedule 6, Part 3, Note 6 (d) read with section 75(1C) and (iii) of the Customs and Excise Act No.91 of 1964 (the Act);

the applicant’s record keeping was insufficient;

it did not act irregularly in failing to allow the applicant the opportunity to prove that the fuel was appropriately used within 30 days of demand;

the applicant’s logbooks were legally not compliant, or they contained insufficient details regarding the usage of fuel for eligible purchase; and

there were no exceptional circumstances for the Court to depart from the general rule in section 8(1)(c) of the Promotion of Administrative Justice Act, 2000 (PAJA).

NATIONAL TREASURY: