SARS

4 July 2024 – If you want to know if you are in the auto-assessment population this year, you can check your status on the SARS Online Query System (SOQS). Remember we are rolling out the auto-assessments in batches over a two week period, from 1 to 14 July 2024.

In other words, even though SOQS may indicate that you are part of the auto-assessment population, the auto-assessment (ITA34) will only be available on eFiling when it’s rolled out according to the schedule.

Please wait for your auto-assessment notice before you login to eFiling or call the Contact Centre, as it will not be available on eFiling before the notice was sent.

4 July 2024 – Customs and Excise Act, 1964: The tariff amendments notice, scheduled for publication in the Government Gazette, relates to the –

imposition of provisional payments in relation to safeguard duties against the increased imports of hot-rolled steel products, classifiable in tariff subheadings 7208.10, 7208.25, 7208.26, 7208.27, 7208.36, 7208.37, 7208.38, 7208.39, 7208.40, 7208.51, 7208.52, 7208.53, 7208.54, 7208.90, 7211.14, 7225.30, 7225.40, 7225.99, 7226.99, 7211.13, 7211.19, and 7226.91 (ITAC Report 730).

Publication details will be made available later

4 July 2024 – Income Tax Act, 1962

Interpretation Note 95 (Issue 2) – Deduction for energy-efficiency savings has been achieved

4 July 2024 – Income Tax Act, 1962

Interpretation Note 95 (Issue 3) – Deduction for energy efficiency savings

5 July 2024 – Customs and Excise Act, 1964: Publication details for tariff amendments notice R5026, as published in Government Gazette 50904 of 5 July 2024, are now available.
5 July 2024 – If you disagree with the auto-assessment you must file your Income Tax Return (ITR12) with the additional information you have and submit it before 21 October 2024, via eFiling or SARS MobiApp.

You can file immediately and don’t have to wait for 15 July 2024.

If you agree with your auto-assessment, you don’t have to do anything except wait for your refund (if a refund is due) or if you owe SARS, pay by the date as stipulated.

For more information, see the How does Auto-assessment work webpage.

5 July 2024 – The Traditional African Beer and Alcohol Powder Products policies have been revised as follows:

Amended to include alcohol powders in the production of TAB products, resulting in the name change of the documents from Traditional African Beer to Traditional African Beer and Alcohol Powder Products.
Updated Vis Major losses and its exclusionary items.

The Accounting Period and Submission Rules external annexure has been revised to include alcohol powder products into the Traditional African Beer naming convention.

Updated documents:

5 July 2024 – Income Tax Act, 1962

Draft Guide – Income Tax Benefits in Special Economic Zones

Due date for comment: 30 August 2024

5 July 2024 – General

Tax Exemption Guide for Small Business Funding Entities

5 July 2024 – The Benoni branch is closing permanently with effect from 5 July 2024. Virtual appointments will still be honoured. See all branches in Gauteng here.

5 July 2024 – The Benoni branch is closing permanently with effect from 5 July 2024. Virtual appointments will still be honoured. See all branches in Gauteng here.
8 July 2024 – It was previously communicated on 16 November 2022 that SARS intends to withdraw Practice Note 31: “Interest paid on moneys borrowed” (PN 31) for years of assessment commencing on or after 1 March 2023. In the same notice it was also requested that representation be made for legislative amendments in place of PN 31 as part of the Budget 2023 Annexure C process

Following the representations received National Treasury proposed the introduction of section 11G – “Deduction of expenses incurred in the production of interest”, which was taken up in the Taxation Laws Amendment Act No.17 of 2023. The proposed effective date of section 11G is for years of assessment commencing on or after 1 January 2025.

The withdrawal of PN 31 will therefore be delayed and will coincide with the effective date of section 11G.

See Practice note 31/1994 here.

8 July 2024 – Taxpayers can now use WhatsApp to interact with SARS for tax advice and specific personal income tax queries.

To initiate an interaction, taxpayers should simply text a greeting i.e., “Hi or Hello”. SARS will respond with a description of the service offerings and a service request menu.

To engage SARS via WhatsApp:

From your mobile phone: save the SARS WhatsApp number, 0800 11 7277, in your contact list;
From your desktop: Click here to launch the SARS WhatsApp desktop version and follow the prompts.

You can do the following via WhatsApp:

Request your Tax Reference Number;
Request your Statement of Account;
Request your Return Refund Status;
Request your Audit Status; and
Request your Notice of Assessment.

To authenticate you successfully, you will need to WhatsApp us from your mobile device number registered on the SARS systems.

For more information, see the Mobile Services webpage and the Guide to SARS Mobile Tax Services.

8 July 2024 – The SARS Tariff Determination enhancement project, which includes the publication of Tariff Determinations is divided into two phases: the first phase involves the online processing, issuing and publication of new applications by relevant internal users only, the publication will exclude old cases which were finalised before the implementation of the new system in May 2024. Traders will not be able to submit applications electronically as yet. Electronic submission of new applications by traders will follow in the second phase of the project which is planned for around September 2024. The abridged version of the finalised tariff determinations can be viewed via our search engine from the 1st of July 2024.

8 July 2024 – SARS Bellville branch has relocated from the Corner of Teddington & De Lange Road to 14 Strand Road, Bellville. From 9 July 2024 taxpayers can visit the branch at the new location. You need to make an appointment to visit a SARS branch.

For more information, see the Bellville branch webpage.

9 July 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 Tuesday, 9 July 2024 from 19:00 to 22:00.

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

9 July 2024 – The Eastern Cape Mobile Tax Unit schedules for August to September 2024 are now available.

9 July 2024 – The KwaZulu-Natal Mobile Tax Unit schedules for July and August 2024 are now available.
10 July 2024 – As a result of the modernisation of systems and process, the delivery and collection of bonds changed from Alberton to the SARS Head Office in Pretoria with immediate effect.

The address for the delivery and collection of bonds is:

Revenue Accounting
Block D Ground Floor
Lehae La SARS
299 Bronkhorst Street
Brooklyn
Pretoria

Arrangements for delivery/collection of bonds must be made via the following email address: bondvalidations@sars.gov.za.

10 July 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.

Considering the above, SARS Digital platform upgrades are scheduled for Wednesday, 10 July 2024 from 19:00 to 22:00.

During this time, you may experience intermittent service interruption on our Tax and Customs Digital Platforms, including WhatApp, USSD and Lwazi Chatbot.

11 July 2024 – The latest scam is an SMS indicating you are eligible for a refund. To ‘complete your refund’ the scam is suggesting that you click a link, which is linking to a fraudulent website.

See an example of the latest refund scam here.

Make sure the email or SMS is genuine before you click on any link.

Protect yourself from scams and phishing!