Legal and Policy - 26 October 2023

SARS:

• 25 October 2023 – RFP23: Appointment of a service provider for the provision of maintenance and support of Smartbear Testcomplete testing tools
• 25 October 2023 – If you have received a message regarding outstanding returns and the intended prosecution thereof, please do not respond or react, a follow-up correspondence will be sent out in this respect. In the meantime please ensure that your tax affairs remain in order. Our apologies for the inconvenience.
• 25 October 2023 – Value-Added Tax Act, 1991

Binding General Ruling 62 – Value-added tax implications of securities lending arrangements

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

Binding General Ruling 62 – Value-added tax implications of securities lending arrangements

• 24 October 2023 – The tax workshop schedules for North West province during November are now available.
• 24 October 2023 – The mobile tax unit schedule for Eastern Cape during November is now available.
• 24 October 2024 – Beware of the latest scam appearing to be an email from SARS with the subject title ‘SARS tax review’. Inside the email is a QR code (Quick Response code), don’t scan it or point your mobile device camera at it. See the tax review scam example here.

For the latest scams, keep an eye on the Scams & Phishing webpage.

• 20 October 2023 – The Commissioner of the South African Revenue Service (SARS) has welcomed the judgment handed down this week by the KwaZulu-Natal Local Division, dealing with the insolvent estate of Jubilee Plant Hire SA CC (“Jubilee”).

The court decided to refuse to lift the veil of secrecy on the order granted in November 2021 thereby accepting SARS’ application that authorised the inquiry and interdicting the sole member and witnesses in the insolvency enquiry from accessing the information at their disposal. The court further gave a cost order against the owners of Jubilee.

See the full media statement here.

• 20 October 2023 – RFP18/2023: Appointment of a 5SF or higher (CIDB Grade) Service Provider for the Installation of Fire Detection and Protection Equipment at Lehae La SARS
• 20 October 2023 – Customs and Excise Act, 1964

• Draft amendments to Part 1 of Schedule No. 1 – Insertion of Additional Note 8 to Chapter 22

Due date for comment: 20 November 2023

• 20 October 2023 – Customs and Excise Act, 1964

Draft amendments to Part 1 of Schedule No. 1 – Insertion of tariff subheading 2009.89.70 and 2009.90.30 to provide for nut juices in subheading 2009.89 and mixtures of nut juices in subheading 2009.90

Due date for comment: 3 November 2023

• 19 October 2023 – Customs Weekly List of Unentered Goods
• 19 October 2023 – We are excited to introduce the new eFiling landing page, that will go live on 27 October 2023. This eFiling website enhancement contributes to SARS’ strategic objective of modernising our systems and providing digital and streamlined online services. To give taxpayers a seamless experience, whether browsing the website or tapping into the SARS MobiApp, the new eFiling landing page has a similar look and feel to the SARS MobiApp.

The new eFiling landing page will consist of these four specific sections:

1. Static top banner, which is the top section of the page that contains access links to the eFiling website.
2. Quick Links section to allow the user to click on features to access specific eFiling services quickly without having to navigate through the menu bar.
3. Scrolling banners to direct the user to the website for further assistance and guidance about eFiling.
4. The static text section will provide the user with more information about the purpose of the site.

It is important to note that certain online system queries and advice requests can be accessed without the user being required to log in, while accessing the eFiler profile will prompt the user to follow the login process to ensure security when requesting specific services, i.e., File My ITR12 Return, Notice of Registration, Tax Compliance Status, and more.

Please be advised that the eFiling website address remains unchanged, and the user can opt to navigate to the new landing page via the below links:

Option 1: Through the SARS website at www.sars.gov.za

Option 2: Log in directly to eFiling at www.sarsefiling.co.za

When users access eFiling through the provided link, the new eFiling landing page will be shown as below:

We urge you to use eFiling or download the SARS MobiApp. It is a safe online platform that offers quick, convenient service to help taxpayers, traders, and tax practitioners with their tax matters.

• 19 October 2023 – Customs and Excise Act, 1964

Draft amendments to rules under section 120 – Advance import payments

Due date for comment: 3 November 2023

OECD:

• [REGISTER] Join our webinar on the new Multilateral Convention to Implement Amount A of Pillar One - 26 October 2023

ATAF:

• What you need to know about ATAF’s Annual Meetings – 23 October 2023