Legal and Policy - 20 July 2023

SARS:

• 19 July 2023 – RFP19/2023: Provision of Graph Database Management Software Tool with Maintenance and Support

The Technical evaluation criteria and Compulsory briefing session slides can now be viewed.

• 19 July 2023 – High Court Judgments

• NCP Alcohols (Pty) Ltd (D7515/2020) [2023] ZAKZNDBNHC (17 July 2023)
• Glencore Operations SA (Pty) Ltd and Others v CSARS and Another (15988/2020) [2023] ZAGPPHC (17 July 2023)

Summaries are available on the High Court Judgments page

• 18 July 2023 – Income Tax Act, 1962: Multilateral Instrument (MLI) synthesised texts:

• Cameroon
• Hong Kong
• Romania
• Pakistan
• Malaysia
• New Zealand
• 17 July 2023 – e@syFile version 7.3.6 was released
• 14 July 2023 – High Court Judgments

• I-Cat International Consulting (Pty) Ltd v CSARS (41667/2021) [2023] ZAGPPHC 268 [2023]; 3 All SA 154 (GP) (24 April 2023)
• Tomson NO and Others v CSARS and Another (33918/2021) [2023] ZAGPPHC 359 (24 April 2023)
• Lion Match Company (Pty) Ltd v CSARS (A 202/2020; IT 13950) [2023] ZAGPPHC 384 (29 May 2023)
• Diageo SA (Pty) Ltd v CSARS (A223/2021) [2023] ZAGPPHC 508 (5 July 2023)

Summaries are available on the High Court Judgments page

• 14 July 2023 – Supreme Court of Appeal Judgments

• CSARS v Free State Development Corporation (1222/2021) [2023] ZASCA 84 (31 May 2023)
• CSARS v Nyhonyha and Others (1150/2021) [2023] ZASCA 69 (18 May 2023)

Summaries are available on the Supreme Court of Appeal Judgments page

• 14 July 2023 – Income Tax Act, 1962

Interpretation Note 106 (Issue 2) – Deduction in respect of certain residential units

• 14 July 2023 – Income Tax Act, 1962

Interpretation Note 106 – Deduction in respect of certain residential units

• 14 July 2023 – Income Tax Act, 1962

Guide to the Exemption from Normal Tax of Income from Films (Issue 2)

• 14 July 2023 – Customs and Excise Act, 1964: Publication details for tariff amendment notice R3669, as published in Government Gazette 48959 of 14 July 2023, are now available.

• 14 July 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 light of the above, eFiling may be intermittently unavailable on Friday 14 July 2023 from 18:00 to 24:00.

Customs Digital Platforms will not be available on Friday 14 July 2023 from 18:00 to 24:00.

Responses (CUSRES messages) to transactions submitted during this time will be delayed, however arrival and exit management functions are available at land border posts for all released declarations and manifests.

Stakeholders are therefore urged to submit priority Goods Declarations (bills of entry) and Road Manifest by Friday 14 July 2023 @ 17:00.

• 13 July 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 light of the above, eFiling may be intermittently available for a short while on Thursday evening 13 July 2023 from 22:00 to 22:10.

• 13 July 2023 – Customs and Excise Act, 1964: The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the amendments to –

Part 3 of Schedule No. 6, by the insertion of Note 14 as well as rebate item 670.05/000.00/01.00, in order to provide for a partial refund of the Road Accident Fund Levy on fuel used in the manufacturing of foodstuffs.

Publication details will be made available later

• 13 July 2023 – Tax Court judgments

• SARSTC VAT 1373 & 13862 (VAT) [2023] ZATC JHB (3 July 2023)
• SARSTC 25334 (MPRD) [2023] ZATC JHB (31 March 2023)

Summaries are available on the Tax Court judgments page

NATIONAL TREASURY:

• Media Statement: Government’s Response to the Rating Action of Fitch Ratings – 17 July 2023

OECD:

• [REGISTER] Join us for the next OECD Tax Talks - 19 July 2023
• OECD reports strong progress to G20 on international tax reforms - 17 July 2023
• OECD presents international tax update to G20 Finance Ministers and Central Bank Governors - 17 July 2023
• OECD invites public input on Amount B under Pillar One relating to the simplification of transfer pricing rules - 17 July 2023 - 1 September 2023