Legal and Policy - 24 August 2023

Legal and Policy - 24 August 2023

SARS:

• 23 August 2023 – The mobile tax unit schedules for Free State and Northern Cape have been updated.
• 23 August 2023 – The SARS Third Party Data Bi-Annual Submissions process for the period 1 March 2023 – 31 August 2023 opens on 01 September 2023 and will close on 31 October 2023. Submissions in respect of data files and declarations of the various reportable data types are now due. For more information, please see the IT3 Data Submission webpage.
• 23 August 2023 – RFP29/2023: Appointment of a service provider for the provision of regulatory compliance management software tool

The slides for the non-compulsory briefing session is now available.

• Reminder – Invitation to a webinar on Provisional Tax

23 August 2023 – The South African Revenue Service (SARS) will be hosting a webinar on Provisional Tax to help taxpayers and traders fulfil their tax obligations and remain tax compliant.

Provisional Tax is a method of paying the income tax liability in advance so that the taxpayer does not have a large tax debt on assessment.

In line with our strategic objectives of providing taxpayers with clarity and certainty and making it easy for them to comply with their tax obligations, the aim of the webinar is to educate taxpayers on the above-mentioned process.

The following topics will be covered:

• Calculating the basic amount

• Calculation of taxable income

• Determining the tax credits on the Provisional tax.

• Accessing the Provisional Tax Return on eFiling

• Completion of the Provisional tax on eFiling

As an important stakeholder, you are invited to join the webinar. You may also extend the invitation to other interested parties.

Webinar details:

• Theme: Provisional tax

• Date: Thursday, 24 August 2023

• Time: 17:00 – 19:00

• Platforms: (Virtual) Zoom and YouTube

• Register in advance for this webinar on the following link: https://sars-gov-za.zoom.us/webinar/register/WN_SYVyIkLRSV-COweBypcWFQ

• Meeting ID: 919 9832 7616

• Passcode: 363097

After registering, you will receive a confirmation email with information on how to login to the webinar, for an opportunity to have your questions answered during the session. The webinar will also be recorded and published on the SARSTV YouTube channel afterwards.

YouTube: https://youtube.com/live/YX5Ex0qc4VU?feature=share

If you have questions about Provisional Tax, please send an email to ProvisionalQuestions@sars.gov.za

• 22 August 2023 – SARS will outsource overdue debt that is older than five years to external third-party debt collectors from October 2023. The debt collectors will assist with overdue accounts where no active payment or attempts to make payment arrangements have been made. A list of debt collectors will published soon on this webpage.

Prior to this intervention, SARS is starting to notifying the affected taxpayers of its intention to hand them over while affording them the opportunity to regularise their tax affairs. See the frequently asked questions that may help you in this process. Also see an example of the notice being sent here.

• 22 August 2023 – The latest information on successful bids is available on Awarded Tenders.
• 22 August 2023 – The SARS MobiApp is temporarily unavailable for download from the Google Play Store (Android devices). It is still available on the Apple Store. Our apologies for the inconvenience.
• 18 August 2023 – RFP011/2023: Appointment of a suitably qualified 5 ME or higher (CIDB grade) to upgrade HVAC system at Lehae La SARS in Brooklyn

• 18 August 2023 – The Commissioner for the South African Revenue Service (SARS), Mr Edward Kieswetter, has welcomed the decision of the Constitutional Court delivered yesterday (17 August 2023) in a matter involving Regiments Capital (Pty) Ltd.

The Constitutional Court refused the directors of the insolvent Regiments Capital leave to appeal a decision of the Supreme Court of Appeal (SCA) that upheld the winding up of Regiments Capital as had been argued by SARS on behalf of creditors in liquidation proceedings.

See the full media statement here.

• 18 August 2023 – Customs Weekly List of Unentered Goods
• 18 August 2023 – The latest information on successful bids is available on Awarded Tenders
• 17 August 2023 – The latest Government Connect Newsletter Issue 12 is available. This issue includes information on the tax compliance status, tax return status dashboard, tips on how to upload supporting documents using our digital channels, deductibility of interest on bond as part of home office expenses, SARS wins court case against delinquent taxpayer, amendments to the SARS payment rules, administration of deceased estates and the latest scam alerts.
• 17 August 2023 – We are pleased to report that the error message ‘Failed to capture details’ on the eBooking system was resolved.
• 17 August 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, SARS Digital platform upgrades are scheduled for Saturday 19 August 2023 from 22:00 to Sunday 20 August 2023 at 03:00.

During this time, you may experience intermittent service interruption on our eFiling Platform.

Customs Digital Platform will not be available during this time.

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 Saturday,19 August 2023 by 21:00.

NATIONAL TREASURY:

• Media Statement: Joint NT SARB Press Statement on BRICS Joint FMCBG Statement – 22 August 2023
• Media Statement: BRICS Joint Finance Ninisters and Central Bank Governors Statement – 22 August 2023
• Media Statement: 1^st Quarter Provincial Budgets and Expenditure Report – 17 August 2023

ATAF:

• ATAF & the South Sudan National Revenue Authority Launch Technical Assistance Programme – 18 August 2023

SAFLII:

• Erasmus v CSARS (9706/21) [2023] ZAWCHC 215 (18 August 2023)

CSARS v Virgin Mobile South Africa (Pty) Ltd (A82/22 ; IT25117) [2023] ZAGPPHC 685 (17 August 2023)