Legal and Policy - 14 November 2024

SARS

7 November 2023 – National Legislation

Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2024

The Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2024 has been extracted from the Tax Administration Laws Amendment Bill [B17—2024], as introduced by the Minister of Finance in the National Assembly on 30 October 2024

8 November 2024 – SARS will be hosting a webinar on Trusts and Tax Compliance to help Trust taxpayers fulfil their tax obligations and remain tax compliant. This is in line with the organisation’s strategic objectives of providing clarity and certainty and making it easy for taxpayers to comply with their tax obligations.

The webinar will include relevant compliance information, as well as discussions on various topics in the Trust tax environment.
With the webinar, the Trust Unit aims to:
Webinar details:
After registering, you will receive a confirmation email with information on how to login to the webinar for an opportunity to have your questions answered during the session.
If you have questions about Trusts, please send an email to TrustQuestions@sars.gov.za.

Explain the different types of Trusts.
Convey the compliance requirements across the Trust value chain, namely, registration, filing, declaration, payment and consequences of non-compliance.
Educate Trust taxpayers about Trusts’ obligations.

Topic/Title: Compliance Requirements for Trusts
Date: Thursday, 14 November 2024
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_Yk8CfSvMT6evsB9SEJ4vfg
Passcode: 391794
SIP: 92065283114@zoomcrc.com
YouTube link: https://youtube.com/live/3C13JlrRpjs?feature=share

The webinar will also be recorded and published on the SARSTV YouTube channel afterwards.

8 November 2024 – Tax Administration Act, 2011: Public Notice 5533 of Government Gazette 51526 dated 8 November 2024, relating to additional considerations in terms of section 80(2) in respect of which an application for a binding private ruling or a binding class ruling may be rejected

8 November 2024 – RFP23/2024: Establishment of a Panel of Contractors for Engineering, Designing and Installation of Solar Photovoltaic (PV) System at SARS Offices.

8 November 2024 – RFP24/2024: Appointment of advisory firm for provision of case management modernisation planning.

The following paragraphs in the Goods Declaration Policy have been updated:
The Supporting Document Codes list annexure (SC-CF-55-A11) has been updated. Declarants must use the codes when uploading the requested supporting documents to the Customs clearance declaration (CCD) case. The certification of origin requirement for export declarations, previously published in the clearance declaration policy, is documented in the Administration of Trade Agreement (SC-RO-01) policy.
Updated documents:

11 November 2024 – Clearance declaration references were substituted to goods declarations to align with the World Customs Organisation (WCO) terminology.

Exports;
Transfer of Liability;
Examination Without Prejudice;
Supporting Documents;
Provisional Payments;
Reduction of Duties and Taxes;
Bonded Movement of Goods;
Acquittal of Goods Declarations; and Substitutions.

11 November 2024 – The state provides state warehouses for the safekeeping of goods. These are managed by Customs. The purpose of this list of unentered goods is to notify the importer, exporter and any other person that has interest in the goods that the goods have been taken up into the State warehouse and if they remain unentered they will be disposed in accordance with the provisions of the Customs & Excise Act.

See the latest Customs Weekly List of Unentered Goods here.

11 November 2024 – Customs and Excise Act, 1964

Draft DA 5 – List of sealable goods on board ship

Due date for comment: 25 November 2024

12 November 2024 – The SARS Vereeniging branch will be relocating to the Bedworth Centre from 18 November 2024. The new physical address is Shop number 12A, Bedworth Centre, Ascot on Vaal Road, Vereeniging.

13 November 2024 – Keep your bank-account details, physical address, email address, and cellphone number updated with SARS. This will help you to organise your tax history and stay compliant.

Check your registered details on the SARS system

Log in to sarsefiling.co.za.
Click on “Home”.
Click on “SARS registered details”.
Click on “Maintain SARS Registered Details”.
Select the item you want to update:

My Addresses
My Bank Accounts
My Email Addresses
My Trading Name Details
My eFiling Security Details

If correct, you are all set to receive communication from SARS.
If your details are incorrect or have changed:

You can edit/change the details while still on the relevant screen.
Remember to click on “Done” and then “Submit” once you have updated the details.

What if my security contact details have changed?

The “Forgot Username or Password” function will trigger a one-time password to your security contact details on the system. To check that SARS still has your correct email address and cell number, log in to sarsefiling.co.za and click on “My Profile” on the top-left of the screen.

If one of the security details has changed, you can update it here on the screen, but if both have changed, you will need to call the Contact Centre on 0800 00 7277 or visit a branch (remember to make an appointment first).

More information

See the following for more information:

NATIONAL TREASURY