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2025 Legal and Policy

Legal and Policy - 13 February 2025

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SARS

  • 6 February 2025 – SARS is preparing to implement enhancements to the Tax Directives process as indicated in the IBIR-006 Tax Directives Interface Specification Version 6.802. We strongly recommend that you review IBIR-006 before proceeding with testing.

The trade testing dates are still to be confirmed, but the software is scheduled for implementation in April 2025. SARS will send you the exact dates for trade testing and the implementation date closer to the time.

  • 6 February 2025 – Customs and Excise Act, 1964
  • Form DA 5 – Declaration of sealable goods on board ship

Due date for comment: 14 February 2025

  • The following tariff headings are subjected to export ITAC permits:
    72.04 (excluding 7204.21), 7404.00, 72.05, 72.06, 72.07, 72.18, 72.24, 74.02, 74.03, 74.05, 74.06, 76.01, 76.03, 76.04, 78.01, 79.01 and 80.01.
  • The following tariff headings no longer require export permits:
    7403.12, 7403.13, 7403.19, 7403.21, 7403.22 and 7403.29.
  • The following tariff headings are subjected to import ITAC permits:
    8417.10, 8417.80, 8462.32.10, 8462.32.90, 8462.33, 8462.39, 8462.4, 8462.51.20, 8462.51.90, 8462.59.20, 8462.59.90, 8462.61.40, 8462.61.90, 8462.62.20, 8462.62.90, 8462.63.20, 8462.63.90, 8462.69.20, 8462.69.90, 8462.90.30, 8462.90.90 and 8479.89.90
  • 7 February 2025 – On the 9 May 2024, the Pietermaritzburg division of the KZN High Court granted a preservation order to SARS in respect of the assets of the Shandi Trust. In November 2024, a separate preservation order was granted by the Durban High Court in favour of SARS over the assets of 23 respondents, one of whom is Royal AM Football Club (“The Club”). The Shandi Trust and the Club are related parties, under the control of Ms Mkhize.

This week two judgments relating to these preservation orders were issued by the North Gauteng and Kwa-Zulu Natal Division, Pietermaritzburg high courts, both in SARS favour. In December 2024, the curator and the management of the Club engaged on the Club’s financial position to determine if the Club could meet its future obligations for the 2024/25 fixtures. After extensive engagements, the Club’s financial position was escalated to the National Soccer League (“NSL”).

As a result of the Club’s financial challenges, on the 22 January 2025 the NSL suspended all Royal AM Football Club’s future fixtures. On 29 January 2025, the Club instituted action against the curator, SARS and the NSL by way of an urgent application. The application sought the court to direct the Curator to issue a letter of comfort to the NSL, guaranteeing the Club’s financial ability to fulfil its league fixtures. The application also sought to review the Curator’s decision not to issue the letter of comfort as irrational, unreasonable and unlawful. In the alternative, the Club requested the court to compel the NSL to allow the club to play the remainder of the football season’s league and Nedbank Cup games.

SARS, the curator and NSL opposed the urgent application. The matter was heard on 5 February 2025 and struck from the roll for lack of urgency, with costs. The court was satisfied that the Club had failed to meet the test for urgency as set out in the court’s practise note. The court stated that procedures and practice notes are not there for the taking; an applicant needs to set out facts showing why the matter is urgent. The urgency was self-created as the Club was aware of its precarious position vis a vis the Curator’s inability to provide a letter of comfort to the NSL, way before it elected to launch the urgent application The court did not deal with the merits, and because of the court’s ruling, the Club remains suspended from the NSL.

The judgment of the Pietermaritzburg High Court in respect of the Shandi Trust, dismissed the leave to appeal the Court’s judgment, with costs. In July 2024, the Trustees brought an urgent application to stay the preservation order, effectively seeking to interdict the Curator from executing on the order. The Court struck the matter from the roll with costs. The Trustees appealed the Court’s decision. The leave to appeal was dismissed on 6 February 2025 with costs as no case had been made out by the Trustees for leave to appeal.

SARS’ key strategic intent is to foster a culture of voluntary compliance. To achieve that objective, SARS provides clarity and certainty to taxpayers to fulfil their legal obligations. Where taxpayers intentionally seek to engage in non-compliant behaviour, SARS responds by making such non-compliance hard and costly. SARS Commissioner Edward Kieswetter reacted to this development by noting that “SARS is pleased with the court’s decision to strike the matter from the court’s roll for lack of urgency. Taxpayers have a legal obligation to all at times fulfil this without fail and remain compliant with their tax affairs. It boggles the mind that taxpayers will turn to courts with ease yet derelict in their responsibility to meet with their obligations with similar enthusiasm. SARS is enjoined by the law to administer the law without fear or favour and to ensure that all taxpayers who are expected to register, file and pay their taxes do so with ease. In executing our mandate, SARS will remain committed to dealing lawfully with taxpayers who are acting with wilful intent to neglect their tax obligations. The role of tax in addressing the country’s pressing challenges of paying for pensions, grants, financing schooling, health cannot be over-emphasized.”

SARS will not comment further about this subject.

For further information, please contact SARSMedia@sars.gov.za

  • 10 February 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.

See the latest Customs Weekly List of Unentered Goods here.

  • 11 February 2025 – The Vereeniging branch will be moving from its current temporary location at Shop number 12A, Bedworth Centre, Ascot on Vaal Road and reopening at its permanent location at Shop 36 on 17 February 2025. The branch will be closed on Friday 14 February to enable the move. All appointments for Friday 14 February will be rescheduled.
  • 12 February 2025 – Achieving our Vision 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, 14 February 2025 from 18h00 to 20h00,

Saturday, 15 February 2025 from 03h00 to 05h00.

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

NATIONAL TREASURY

OECD

AuthorLegal and Policy
Date13 February 2025