Home
/
Resources
/
Tax
/
Legal and Policy
/
2023 Legal and Policy

Legal and Policy - 30 November 2023

Overview

Legal and Policy - 30 November 2023

Description

SARS:

  • 29 November 2023 – Value-Added Tax Act, 1991, and Tax Administration Act, 2011

Whether appellant was entitled to deduct VAT incurred on meals and accommodation provided to its employees as input tax, and whether respondent was entitled to impose an understatement penalty of 10%.

In line with Strategic Objective 6: Modernise our systems to provide digital and streamlined online services to enable traders to meet their obligations simply, easily, and anywhere, SARS is pleased to announce that a digitised and streamlined solution to assist prospective AEO accreditation applicants to submit electronic applications for AEO accreditation on a user-friendly electronic platform will be available from 8 December 2023.

The digitisation of the AEO application process will provide traders with:

  • a streamlined application process for AEO accreditation through the implementation of an automated RLA platform for AEO;
  • enhanced self-service functionality that empowers traders to manage their own registration and licensing profiles; and
  • increased accessibility to the AEO programme through a digitised application process that eliminates excessive paperwork, making it easier for traders to become accredited AEOs in line with SARS Strategic Objective 2: Make it easy for taxpayers and traders to comply with their obligations.

The webinar will provide further insights into this new application platform and the end-to end process of AEO accreditation application.

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

Webinar details:

Theme: AEO-RLA Automation Process Webinar

Date: Thursday, 30 November 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_2wrsGhLGQU6GzDZxpSILEg

Meeting ID: 921 7009 0989

Passcode: 506591

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

If you have questions, please send an email to AuthorisedEconomicOperator@sars.gov.za

  • 29 November 2023 – Income Tax Act, 1962
  • Binding General Ruling 67 – Income Tax Exemption of a Grant Received under the Clothing, Textiles, Footwear and Leather Growth Programme
  • 29 November 2023 – Customs and Excise Act, 1964: High Court judgments
  • JT International Manufacturing South Africa (Pty) Ltd v CSARS (29690/14) [2023] ZAGPPHC (10 October 2023)
  • Arcelormittal South Africa Limited v CSARS (2021/26916) [2023] ZAGPJHC (14 August 2023)

Summaries are available on the High Court judgments page.

  • 28 November 2023 – RFP22/2023: Appointment of a panel of service providers for the supply, maintenance and support of non-intrusive inspection scanning and detection solutions

The questions and answers were published:

Customs and Excise: Diesel refunds – whether the mining activities in respect of which applicant claimed the refund were all qualifying activities; and whether applicant provided the Commissioner with necessary and sufficient records to substantiate its calculation of the diesel refund claimed

  • 28 November 2023 – Income Tax Act, 1962, and Tax Administration Act, 2011

Interlocutory applications to amend Commissioner’s grounds of assessments and opposing appeal – Rule 31 statement; and Taxpayer to amend grounds of appeals – Rule 32 statement – whether the tested transaction was an arms-length one or not.

  • 28 November 2023 – Since 3 December 2021, it has been mandatory for all importers to apply for an Advance Payment Notification (APN) number from SARS for each advance import payment with a value of R50 000,00 (Fifty Thousand Rands) and above, and where the balance of payment (BOP) category code is 101.

With effect from 1 December 2023, authorised dealers (banks) are obligated to record, validate and report the APN provided by a trader/importer to the South African Reserve Bank (SARB) when such payment is concluded. This means that authorised dealers will only make Advance Import Payments on confirmation of a valid SARS APN. For more information, see the updated FAQs published on the APN webpage.

  • 28 November 2023 – See the steps here that should be followed to activate the post-sequestration number on eFiling to enable the submission of income tax returns for the period after sequestration.

For more information on insolvency, see the Personal Income Tax Insolvency webpage.

  • 27 November 2023 – Value-Added Tax Act, 1991
  • 27 November 2023 – Value-Added Tax Act, 1991
  • 27 November 2023 – Value-Added Tax Act, 1991
  • 24 November 2023 – The tax workshop schedules for the SARS Bloemfontein branch during January and February 2024 have been published.
  • 24 November 2023 – Taxpayers are obliged to retain records, books of account and documents in order to fulfil the requirements of the Tax Administration Act No. 28 of 2011 (TAA). These records can be kept electronically as prescribed by the Commissioner by public notice.

In the following instances, taxpayers must request authorisation from SARS to deviate from the legislated requirements:

  • Where records are to be kept in a different form than required by TAA; and/or
  • Where the electronic records are kept at a place physically located outside of South Africa.

In both instances, in accordance with section 30(2) of TAA, a senior SARS official may, subject to conditions authorise the form of record keeping or its location outside South Africa if acceptable.

A new external policy has been published to clarify the requirements for taxpayers.

For more information, see the Record Keeping webpage.

  • The SBD1 and SBD4 documents have been replaced.
  • Briefing presentation has been published.
  • 24 November 2023 – Customs and Excise Act, 1964: The rule amendment notice R.4110, as published in Government Gazette 49759 of 24 November 2023, relates to the – amendment to rules under sections 77H and 120 – Internal appeals (DAR252)
  • 24 November 2023 – SARS will be hosting a webinar on Thursday, 30 November 2023, on the automation of the Authorised Economic Operator (AEO) application process.

In line with Strategic Objective 6: Modernise our systems to provide digital and streamlined online services to enable traders to meet their obligations simply, easily, and anywhere, SARS is pleased to announce that a digitised and streamlined solution to assist prospective AEO accreditation applicants to submit electronic applications for AEO accreditation on a user-friendly electronic platform will be available from 8 December 2023.

The digitisation of the AEO application process will provide traders with:

· a streamlined application process for AEO accreditation through the implementation of an automated RLA platform for AEO;

· enhanced self-service functionality that empowers traders to manage their own registration and licensing profiles; and

· increased accessibility to the AEO programme through a digitised application process that eliminates excessive paperwork, making it easier for traders to become accredited AEOs in line with SARS Strategic Objective 2: Make it easy for taxpayers and traders to comply with their obligations.

The webinar will provide further insights into this new application platform and the end-to end process of AEO accreditation application.

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

Webinar details:

Theme: AEO-RLA Automation Process Webinar

Date: Thursday, 30 November 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_2wrsGhLGQU6GzDZxpSILEg

Meeting ID: 921 7009 0989

Passcode: 506591

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

If you have questions, please send an email to AuthorisedEconomicOperator@sars.gov.za

NATIONAL TREASURY:

OECD:

ATAF:

TAX OMBUD:

AuthorLegal and Policy
DivisionTax
Keywords
Legal and Policy
Date30 November 2023