Legal and Policy - 11 April 2024

SARS

• 4 April 2024 – The Mpumalanga Mobile Tax Unit Schedule for April to June 2024 is now available.

• 4 April 2024 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments:

With effect from 5 April 2024:

• Part 1 of Schedule No. 1, to implement the correct AfCFTA rates of duty on various tariff subheading to align with the AfCFTA Agreement

With retrospective effect from 31 January 2024:

• Part 1 of Schedule No. 1, by the reduction in the AfCFTA rates of duty with retrospective effect from 31 January 2024, being the date the Agreement was implemented

With effect from 1 March 2024:

• Part 1 of Schedule No. 1, by the reduction in the rates of duty on minced anchovies as recommended in Commission’s Report 719 with retrospective effect from 1 March 2024, being the date the amendment was implemented

Publication details will be made available later

• 4 April 2024 – One of SARS’s strategic objectives is to improve our service to deliver a seamless taxpayer experience that provides clarity and certainty to make it easier to meet your tax obligations. This letter guides you how to manage your pay-as-you-earn (PAYE) tax obligations during the annual declaration period.

Your tax compliance helps SARS to achieve its Higher Purpose, which is to enable the State to provide for the well-being of all South Africans.

Employees’ Tax Compliance Starts with You, the Employer

The Employer Annual Declaration period is open from 1 April and closes on 31 May 2024. During this period, Employers must submit their annual reconciliation declarations (EMP501) with accurate and up-to-date payroll information about their employees. Your EMP501 must include:

• Monthly Employer declarations (EMP201) for PAYE, Unemployment Insurance Fund contributions (UIF), and the Skills Development Levy.
• Information about payments made (excluding penalties and interest paid).
• Employee tax certificates (IRP5/IT3[a] generated) covering the tax year from 1 March 2023 to 29 February 2024.

For more information, see the PAYE landing page.

• 4 April 2023 – A reminder that the SARS Third Party Data Annual Submissions opened on 1 April 2024 and will close on 31 May 2024. Third parties must submit accurate and complete data for the entire period of 1 March 2023 – 29 February 2024.

Third Parties (banks, medical schemes, fund administrators, among others.) must, by law, send data to SARS via a return. They must include information such as:

• savings account interest,
• medical scheme contributions,
• withholding tax on interest,
• dividends tax,
• IT3 data submissions: IT3(b), IT3(c), IT3(e), IT3(s),
• medical scheme contributions, and insurance payments.

Third Party data providers can submit data to SARS using these three electronic options:

• eFiling (via a data submission form with a limited volume)
• Connect: Direct® (Unlimited)
• Secured File Gateway [HTTPS] (for files smaller than 10MB)

To ensure a successful submission to use and activate these channels, you must be registered with eFiling.

For more information, see the Third Party Data submission landing page.

• 5 April 2024 – Customs and Excise Act, 1964: Publication details for tariff amendment notices R4599, R4600, and R4601, as published in Government Gazette 50431 on 5 April 2024, are now available.
• 5 April 2024 – Value-Added Tax Act, 1991

• Binding General Ruling 69 – Documents and Records to be Retained and Maintained by Agent under Section 54(2C) and (3)

• 5 April 2024 – There are new scams doing the rounds talking of payment demands and debit order details. Please do not open the links and delete the emails immediately. Examples of these scams were published on our Scams & Phishing webpage.

• 5 April 2024 – Customs and Excise Act, 1964

• Cyril and Another v CSARS (186/2023) [2024] ZASCA 32 (28 March 2024)

• 5 April 2024 – High Court judgments: The following High Court judgments were published on the SARS website:

• Poulter v CSARS (A88/2023) [2024] ZAWCHC 97 (2 April 2024)
• Richards Bay Mining (Pty) Ltd v CSARS (2023/045310) [2024] ZAGPPHC 275 (26 March 2024)
• Ramudzuli v CSARS and Others (A261/22) [2024] ZAGPPHC 280 (26 March 2024)
• Bullion Star (Pty) Ltd v CSARS (18176/2022) [2024] ZAGPPHC 184 (2 February 2024)

Summaries of the aforementioned judgments are available on the High Court Judgements page.

• 9 April 2024 – Customs and Excise Act, 1964

• Draft amendments to Schedule – Note 8 to Schedule No 5

Due date for comment: 30 April 2024

• 9 April 2024 – The latest Tax Exempt Institutions Connect Issue 4 is available. This issue includes information on FATF updates, third-party data submissions to SARS, world NGO day and taxation of Bodies corporate, Share Block companies and Home Owners associations.

National Treasury

• Media Statement - Leadership Transition of South Africa’s Representation at the New Development Bank – 5 April 2024
• Media Statement: Invitation for public comments on draft amendments to Money Laundering and Terrorist Financing Control Regulations in terms of the Financial Intelligence Centre Act – 9 April 2024

Office of the Tax Ombud

• Annual performance plan 2024/25 – 4 April 2024

ATAF

• ATAF strengthens taxation efforts with ICTD partnership – 8 April 2024