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2025 Legal and Policy

Legal and Policy - 16 January 2025

Description

SARS

  • 3 January 2025 – National Legislation: The following Amendment Acts have been promulgated on 24 December 2024:
    • Rates and Monetary Amounts Amendment Act 45 of 2024 (GG 51829)
    • Revenue Laws Second Amendment Act 44 of 2024 (GG 51828)
    • Tax Administration Laws Amendment Act 43 of 2024 (GG 51827)
    • Taxation Laws Amendment Act 42 of 2024 (GG 51826)
  • 6 January 2025 – 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.
  • 7 January 2025 – Income Tax Act, 1962: Updated Tables of Interest Rates
    • Table 1 – Interest rates on outstanding taxes and interest rates payable on certain refunds of tax
    • Table 2 – Interest rates payable on credit amounts
  • Jaymat Enviro Solutions CC v CSARS (7559/2024) [2024] ZAWCHC 423 (13 December 2024)
  • ASPASA NPC and Others v CSARS (2023/099811) [2024] ZAGPPHC 1286 (6 December 2024)
  • Southern Ambition 1942 CC and Another v CSARS (5808/2021) [2024] ZAFSHC 371 (15 November 2024)
  • Dankie Oupa Delwery CC v CSARS (A216/2023) [2024] ZAGPPHC 1202 (14 November 2024)
  • Glencore Merafe Venture and Others v CSARS (38144/22) [2024] ZAGPPHC 1196 (7 November 2024)
  • South Africa Custodial Services (Louis Trichardt (Pty) Ltd v CSARS (A291/2022) [2024] ZAGPPHC 1059 (31 October 2024)

Summaries are available on the High Court Judgments page.

  • 13 January 2025 – 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.
  • 14 January 2025 – Companies Act, 2008, Tax Administration Act, 2011, Value-Added Tax Act, 1991

JBSA Props (Pty) Ltd and Another v CSARS and Others (5009/2023P) [2025] ZAKZPHC 3 (10 January 2025)

Business rescue: Whether the applicants have established prima facie that the second applicant’s obligations to pay VAT generated by its trading during the course of business rescue were compromised in terms of the approved business plan.

  • 14 January 2025 – The North West tax workshop schedules for January 2025 are now available.
  • The increased water level has reached a point where it significantly compromises the safe and efficient functioning of the port. As a precautionary measure, all vehicles within the operational space of the port have been cleared to ensure the safety of all individuals and equipment.Following consultations with our Botswana counterparts and thorough deliberation by the Port Management Committee, it has been decided that the temporary suspension of operations is necessary to prioritise safety. This decision reflects our unwavering commitment to the well-being of our personnel, travellers, and all stakeholders.
  • We assure the public that the situation is being closely monitored on an hourly basis, and regular updates will be provided. For diversion of movements, Stockpoort and Platjan Ports of Entry can be used as alternatives by travellers and small vehicles as these are non-commercial ports.
  • For cargo movements, travellers and truck operators are advised to use Skilpadshek, Ramatlabama, Beitbridge and Kopfontein as alternative Ports of Entry. Travellers are to note the operating hours of the above-mentioned ports as follows:
  • The BMA apologises for any inconvenience caused by this suspension and appreciates your understanding and cooperation during this period. Your safety remains our top priority.
  • Enquiries:
  • Mmemme Mogotsi
    Deputy Assistant Commissioner: Communications and Marketing
    Email: mmemme.mogotsi@bma.gov.za and cell 072 856 4288
    Report suspicious activities at the port on 0801 229 019. “If you see something, say something”.
  • 15 January 2025 – The Commissioner of the Border Management Authority, Dr Michael Masiapato wishes to inform all travellers, transport operators, and stakeholders that operations at Grobler’s Bridge Port of Entry have been temporarily suspended due to adverse conditions caused by high water levels as a result of the rainfall.
    • Non-Commercial Ports of entry
      • Stockpoort Port of Entry – 06:00-18:00
      • Platjan Port of Entry – 06:00-18:00
      • Commercial Ports
      • Skilpadsnek Port of Entry – 06:00-00:00
      • Kopfontein Port of Entry – 06:00–00:00
      • Ramatlabama Port of Entry – 06:00-22:00
      • Beitbridge Port of Entry – 24 hours

STATEMENT ISSUED BY THE BORDER MANAGEMENT AUTHORITY (BMA)

    • 15 January 2025 – 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 maintenance is scheduled for Friday, 17 January 2025 from 18h00 to 21h00.

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

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 all Goods Declarations (bills of entry) and Road Manifest, especially those deemed priority, by Friday, 17 January 2025 @ 17h00.

NATIONAL TREASURY

ATAF

OECD

SAFLII

AuthorLegal and Policy
DivisionLegal and Policy
Keywords
16 January 2025
Legal and Policy
Categories
Legal and Policy
Date16 January 2025