Legal and Policy - 12 October 2023

Legal and Policy - 12 October 2023

SARS:

• 11 October 2023 – RFP16/2023: Appointment of a panel of service providers for the provision of events management services

The additional supporting documents for RFP16/2023 are now available.

• 11 October 2023 – The Commissioner for South African Revenue Service (SARS), Mr. Edward Kieswetter welcomed the decision of the Supreme Court of Appeal (SCA) to dismiss the appeal of Mr. Ketsise Motloung and Others, with cost. The Court held that there was no prospect of success.

The matter was initially brought before the court after SARS concluded an audit of the business, which found that the applicants had intentionally submitted nil returns of both Value Added Tax (VAT) and Corporate Income Tax (CIT) for which it was registered with SARS, while they were actively trading and generating an income and incurring expenses.

See the full media statement here.

• 11 October 2023 – The SARS Kariega branch is affected by an unplanned power outage in the area but will honour all virtual appointments. Our apologies for the inconvenience.

• 10 October 2023 – Customs Weekly List of Unentered Goods
• 10 October 2023 – The latest awarded tenders schedule is now available.
• 9 October 2023 – SMME Connect edition 6
• This edition of SMME Connect reflects on our strategic objectives to provide clarity and certainty for taxpayers to comply with their tax obligations, and to use data to enhance integrity, derive insights, and improve outcomes. We are educating taxpayers and traders through outreach engagements, collaboration with other public stakeholders, and roadshows to gain first-hand understanding of your challenges and needs. Also, read up on the Employer Interim Reconciliation Declaration (EMP501), which is open from 18 September to 31 October 2023. Click here to read more.

• 9 October 2023 – The Facilities Codes list as used in the Customs Registration, Licensing and Accreditation (RLA) process was updated with the following change i.e. the terminal facility in Durban R1 – Ensimbini Terminals (Pty) Ltd. has been cancelled. See the updated SC-CF-19-A02 – Facilities Code List – External Annexure here.
• 6 October 2023 – The procedure for the release, auction, donation, and destruction of goods has been updated to:

Include the process models; and

To make provision for the State Warehouse Inventory Management System (SWIMS) functionality.

See the updated State Warehouse external policy here.

• 6 October 2023 – The documents listed below have been updated to include conditions for when an application for the renewal of a license will be auto-approved, as well as the requirements for the registration of diesel food manufacturers. The SARS Online Query System (SOQS) external guide has also been updated to include the new query option that will enable diesel food manufacturers to submit their application and supporting documents to SARS electronically:

• SC-CF-19 – Registration Licensing and Designation – External Policy
• SC-CF-19-A01 – Documentary Requirements – External Annexure
• SC-CF-42 – Customs Trader Portal – External Guide; and
• GEN-GEN-51-G01 – SARS Online Query System – External Guide

• 6 October 2023 – A part of the Modernisation journey that SARS has embarked on, is to replace the current employees’ tax, provisional tax and assessment filing seasons for employers and non-business individuals with a modern, fully automated tax assessment, withholding and paying to SARS of tax due system.

The first step in achieving this objective requires Employers to submit payroll data monthly from 1 March 2025. The PAYE Monthly Submission External BRS defines the requirements Employers must adhere to for the monthly submissions.

• 6 October 2023 – The Commissioner for the South African Revenue Service (SARS), Mr Edward Kieswetter, has welcomed the decision of the Constitutional Court in the matter between Nu Africa Duty Free Shops (Pty) Ltd and Others and the Minister of Finance and Others.

The matter arose when the SARS Commissioner identified and reported abuse in the system where certain diplomats were purchasing duty-free tobacco and alcohol in South Africa and reselling them in the domestic market. These investigations estimated that the fiscus was losing about R100 million per month.

The Minister of Finance then announced a review of the treatment of duty-free shops, which would include a revision of the schedules made under the Customs and Excise Act and the VAT Act that regulate the duty-free retailers.

See the full media statement here.

• 6 October 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. 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.

In accordance with 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.

Considering the above, SARS Digital platform upgrades are scheduled for Saturday morning, 7 October 2023 from 5:00 to 10:00.

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

• 5 October 2023 – Value-Added Tax Act, 1991

VAT 409 – Guide for Fixed Property and Construction (Issue 7)

• 5 October 2023 – The updated schedule for 2023 to 2025 awarded tenders is now available.

• 5 October 2023 – The mobile tax unit schedule for Western Cape during October is now available.
• 5 October 2023 – The SARS Benoni office is fully operational after the system issues of yesterday were resolved. Thank you for understanding.
• 5 October 2023 – SMME Traders Connect Newsletter Edition 2

The SMME Traders Connect Newsletter edition 2 is now available. In this edition we focus on Customs Administered Incentives. There are several SARS incentives administered by Customs which may benefit SMME Traders. We plan to put a special spotlight on these incentives individually, to provide relevant information and insight.

NATIONAL TREASURY:

• Media Statement: Eskom Municipal Debt Relief Support Programme Date for Submissions Extended – 10 October 2023

OECD:

• [REGISTER] Join us for the next OECD Tax Talks - 16 October 2023
• OECD/G20 Inclusive Framework releases new multilateral convention to address tax challenges of globalisation and digitalisation - 11 October 2023

ATAF:

• Released OECD Multilateral Convention on Amount A: What Does this Mean For African Countries? – 11 October 2023

SAFLII:

• Silverback Technologies CC and Others v Commissioner, South African Revenue Service (301/2022) [2023] ZASCA 128 (9 October 2023)