SARS:

6 December 2023 – The SARS key collection dates for 2024 were published, see the Important Dates and follow the top-left arrows.
4 December 2023 – The published Advance Import Payment guide and policy have been changed to align with the amended wording of Rule 120.13.05. In addition, the policy has been revised to insert the reporting requirements between the South African Reserve Bank and SARS.

6 December 2023 – Income Tax Act, 1962: Average Exchange Rates

Table A – A list of the average exchange rates of selected currencies for a year of assessment as from December 2003
Table B – A list of the monthly average exchange rates to assist a person whose year of assessment is shorter or longer than 12 months

SC-CC-33 – Submission of Advance Import Payments – External Guide

SC-CC-42 – Submission of Advance Import Payments – External Policy

1 December 2023 – Customs and Excise Act, 1964: Rule amendment notices R4134 and R4135, as published in Government Gazette 49792 of 1 December 2023, relate to the amendments to –

rules under sections 64E and 120 – Accreditation (DAR254) (with effect from 8 December) (R4135); and
rules under section 120 – Rules numbered 120.13 – Advance import payments (DAR253) (R4134).

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

Additional supporting documents and extension of the closing date:

1 December 2023 – Licensing and Registration appeal matters are heard by the National Appeals Committee.

The appeal will be considered and decided by the Commissioner, or an authorised officer acting under a delegation from, or under the control and direction of, the Commissioner, or by an appeal committee authorised by rule to consider such an appeal.

What is the purpose of the appeal process?

The purpose of this process is to submit an internal administrative appeal against a decision relating to customs or excise matters in terms of the provisions of sections 77A – H of the Customs and Excise Act 91, 1964.

What steps must I take?

You need to fill in and submit the DA 51 – Internal Administrative Appeal – External form. Where the space provided is insufficient, please use an extension page and attach it, as well as any other correspondence and documents that may be applicable, to this form.

This appeal must be delivered to the office from which the notice of the decision was issued within the period specified by rule.

Proof of authority to act on behalf of an appellant must be attached where applicable.

To follow the Alternative Dispute Resolution (ADR) process in terms of the Customs and Excise Act, 1964, see the DA 52 – Application for ADR for Customs – External form.

For more information, see the SC-CA-02 – Internal Administrative Appeal – External Policy.

1 December 2023 – Which supporting documents are required to be uploaded to Registration, Licensing and Accreditation (RLA) applications?

The following documents are required as proof of address or contact details:

A municipal account, fixed line telephone or cellular phone account or any other monthly account or statement (for example, if appropriate in the circumstances, a co-operative statement for farmers, medical aid statement, mortgage statement, SABC television license documents, eToll account, major retail accounts) issued to the applicant that can confirm physical address of the applicant, if the applicant is located in South Africa.

A telephone or cellular phone account issued to the applicant to confirm the applicant’s telephone or cellular phone contact details.

If the above documents are not in the name of the applicant a commissioned affidavit is required to support the supplied documents.

For more information, see the Registration, Licensing and Accreditation webpage.

1 December 2023 – Customs and Excise Act, 1964

Canyon Resources (Pty) Ltd v CSARS (68281/2016) [2023] ZAGPPHC (30 November 2023)

Customs and Excise Act 91 of 1964: Rebate item 670. 04 – “Diesel refund” – application for setting aside determination made by SARS which had been referred in part for the hearing of oral evidence – evidence presented by the user insufficient to justify a finding that the determination whereby refund claims were disallowed should be set aside.

1 December 2023 – The latest VAT Connect newsletter, issue 17, is available. The newsletter includes information on legislative amendments, VAT on the importation of goods, securities lending arrangements, the discussion paper on VAT modernisation and VAT rulings.
1 December 2023 – Value-Added Tax Act, 1991

Binding General Ruling 68 – Acceptable Documentation for Input Tax on Upward Adjustments on Imports
1 December 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 and technology infrastructure. To provide clarity and certainty, make it easy for taxpayers and traders to comply with their obligations and building public trust and confidence, our technology assets must 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 and technology infrastructure are available, robust and secure, by performing regular upgrades, enhancements and maintenance.

Considering the above, SARS Digital platform upgrade is scheduled for Saturday morning, 2 December 2023 from 6:00 – 9:00, and late afternoon from 17:00 – 19:00.

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

30 November 2023 – Customs and Excise Act, 1964

Special Shops for Diplomats

30 November 2023 – South Africa recorded a preliminary trade balance deficit of R12.7 billion in October 2023 attributable to exports of R170.3 billion and imports of R183.0 billion.

See the full Media Release here.

Visit the Trade Statistics webpage.

30 November 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 and technology infrastructure. To provide clarity and certainty, make it easy for taxpayers and traders to comply with their obligations and building public trust and confidence, our technology assets must demonstrate the highest levels of availability, robustness and security.

Considering the above, SARS Digital platform upgrades are scheduled for Friday, 1 December 2023 from 18:00 to 22:00.

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, 1 December 2023 @ 17:00.

NATIONAL TREASURY: