Legal and Policy 11 January 2024

SARS:

10 January 2024 – 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 upgrades are scheduled for Saturday, 13 January 2024, from 22h00 to Sunday morning 02h00.

During this time, you may experience intermittent service interruption on our Tax and Customs Digital Platform.

Stakeholders are therefore urged to submit priority Goods Declarations (bills of entry) and Road Manifest by Saturday, 13 January 2024 @ 21h00.

6 January 2024 – Customs officers of the South African Revenue Service seized 23 kilogrammes of narcotics disguised as moulded artwork, with an estimated street value of R37-million, at the cargo sheds of the OR Tambo International Airport this week.

The Customs officers were doing their inspection rounds when they came across a box headed for New Zealand. The box contained items of moulded artwork, which looked suspicious. The officers used a narcotics test kit and some of the items tested positive for crystal meth, which weighed 10kg.

A test by the South African Police Service (SAPS) on other items tested positive for fentanyl which weighed 13kg. The narcotics were handed over the SAPS for further investigation.

SARS Commissioner Edward Kieswetter praised the vigilance of the Customs officers who detected the narcotics. “SARS Customs will spare no effort in stopping the export or import of narcotics and any illegal substance which cause so much pain and hardship for families, particularly their youth.

“Drug smugglers must know that our Customs Division is fully committed to this objective, and will act without fear or favour against those criminals involved in the drugs trade. They must know that they will face the full might of the law,” Commissioner Kieswetter said.

For more information, contact SARSMedia@sars.gov.za

29 December 2023 – National Treasury and the South African Revenue Service (SARS) have jointly published the 16^th annual edition of the Tax Statistics. The 2023 edition provides an overview of tax-revenue collection and tax-return information for the 2019 to 2023 tax years, as well as for the 2018/19 to 2022/23 fiscal years.

See the full media statement here.

Visit the Tax Statistics webpage.

29 December 2023 – South Africa recorded a preliminary trade balance surplus of R21.0 billion in November 2023. This surplus was attributable to exports of R185.8 billion and imports of R164.8 billion.

See the full Media Release here.

Or visit the Trade Statistics webpage.

22 December 2023 – National Legislation: The following amendment acts were promulgated on 22 December 2023:

Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2023
Tax Administration Laws Amendment Act 18 of 2023
Taxation Laws Amendment Act 17 of 2023

22 December 2023 – Customs and Excise Act, 1964: Publication details for tariff amendment notice R4212, as published in Government Gazette 49937 of 22 December 2023, are now available.
21 December 2023 – Customs and Excise Act, 1964: The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the amendments to –

Part 1 of Schedule No. 1, by the substitution of tariff subheading 7314.39, to increase the general rate of customs duty on coated welded wire mesh from 5% to 15% – ITAC Report 709.

Publication details will be made available later

20 December 2023 – The latest Awarded tenders list was published by SARS Procurement.
19 December 2023 – Customs Weekly List of Unentered Goods
14 December 2023 – RFP25/2023: Provision of medical surveillance, immunization and related services for a period of 48 months
14 December 2023 – Binding Private Rulings

Binding Private Ruling 403 – Taxation of covered persons in respect of equity linked notes
Binding Private Ruling 402 – Transfer of long-term insurance business to a local branch of a foreign reinsurer
Binding Private Ruling 401 – Leasehold improvement allowance

14 December 2023 – Income Tax Act

Binding Private Ruling 400 – Donations tax implications on the issue of shares at nominal value to enhance BBBEE credentials

14 December 2023 – As part of the Customs Modernisation Programme, a Mobi Application for South African Traveller Management System (SATMS) has been implemented as another method to access the online Traveller Declaration. Travellers can now use the SATMS Mobi Application to register or create a profile, complete and submit travelling declarations. A separate guide has been developed for navigating the SATMS Mobi-App and the existing SATMS documents were updated.

14 December 2023 – RFP30/2023: Appointment of a service provider for the provision of Digital Forensics Review Platform software solution

14 December 2023 – The Clearance of Continuous Transmission Commodities document has been updated to correct the legal reference and to remove the reference to CCA1 as the form has been previously withdrawn.

Updated policy:

SC-CF-58 – Clearance of Continuous Transmission Commodities – External Policy

14 December 2023 – The facility codes used in Box 30 on the Customs Clearance Declaration (CCD) have been updated to include the details of the new approved container depots:

AT – Grindrod Logistics, Durban (Buff Road);
AS – Grindrod Logistics, Durban; and
AR – DHL Global Forwarding SA (Pty) Ltd, (Kempton Park) Johannesburg.

Updated external annexure:

SC-CF-19-A02 – Facility Code List – External Annexure
14 December 2023 – Customs and Excise Act, 1964: Publication details for tariff amendment notices R4191 and R4192, as published in Government Gazette 49862 of 14 December 2023, are now available.

13 December 2023 – Customs and Excise Act, 1964: The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –

Part 1 of Schedule No. 1, by the substitution of various subheadings under Chapter 72, in order to increase the rate of customs duty on certain coated or plated flat-rolled steel from free of duty to 10% – ITAC Report 631; and
Part 2 of Schedule No. 4 by the insertion of a temporary rebate provision under rebate item 460.15 in order to provide for certain coated or plated flat-rolled steel products that are not manufactured locally – ITAC Report 631.

Publication details will be made available later

13 December 2023 – The Kariega (Uitenhage) branch office is offline until further notice. Taxpayers are encouraged to make an appointment to visit the nearest branches, i.e. Gqeberha Office.
12 December 2023 – Customs Weekly List of Unentered Goods
12 December 2023 – Income Tax Act