SARS

20 February 2025 – Value-Added Tax Act, 1991

VAT Reference Guide – Foreign Donor Funded Projects (Issue 3)

20 February 2025 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the amendments to –

Schedule No. 1, by the substitution of paragraph 1 of General Note O to include Morocco, Burundi and Uganda as part of the State Parties in the African Continental Free Trade Area (AfCFTA) Agreement;
Schedule 1 by the substitution of Appendix IV to Annex 2 on Rules of Origin in the General Notes to facilitate ease of preferential trade among the implementing countries under the AfCFTA Agreement; and
Part 1 of Schedule No. 2, by the insertion of item 204.05/2102.10/01.06 in order to impose anti-dumping duty on imports of active yeast imported from or originating from the Republic of Zimbabwe (ITAC Report 741).

Publication details will be made available later

21 February 2025 – The Donations Tax Guide has been updated to align with the legal technical requirements and processes.

GEN-DNT-01-G01 – Manage Donations Tax – External Guide

21 February 2025 – Customs and Excise Act, 1964: Publication details for tariff amendments notices R.5878 and R5879, as published in Government Gazette 52150, and tariff amendments notice R.5898, as published in Government Gazette 52153, both of 14 February 2025, are now available.

21 February 2025 – In this issue, we provide information about steps taken by SARS to keep your information safe through biometrics, the release of a new version of e@syFile, preparation for the upcoming Employer filing season and submission of the February provisional tax payments. We also cover upcoming developments relating to the digital submission of suspension of payment arrangements for Trusts and the criteria for taking out a selfie when submitting supporting documents to SARS.

21 February 2025 – Income Tax Act, 1962: The income tax notices, scheduled for publication in the Government Gazette, relate to –

determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(c)(ii) (overnight allowance);
determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(a)(ii) (daily allowance); and
fixing the rate per kilometre in respect of motor vehicles – section 8(1)(b)(ii) and (iii).

Publication details will follow in due course

21 February 2025 – Tax Court Judgments

SARSTC IT 76795 (IT) [2025] ZATC CPT (13 January 2025)
SARSTC IT 46080 (IT) [2024] ZATC CPT (5 December 2024)
SARSTC IT 46098 (IT) 2024 ZATC JHB (4 December 2024)
SARSTC IT 45903 (IT) [2024] ZATC JHB (14 March 2024)

Summaries are available on the Tax Court Judgments page

24 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.

26 February 2025 – SARS is pleased to invite you to a webinar for small, medium, and micro enterprise (SMME) taxpayers and traders. This webinar, in collaboration with the Companies and Intellectual Property Commission (CIPC), will explain the process of deregistering a small business from both SARS and CIPC.

The objective of this webinar is to:

Provide clarity and certainty of tax obligations and processes.
Make it easier for SMMEs to comply with tax obligations and legislation.
Work together with stakeholders to improve the tax ecosystem.

The webinar will include relevant compliance information, as well as discussions about the following processes:

Obligations at SARS when companies have ceased to trade.

When must you deregister?
Consequences of non-compliance.
Channels available for deregistration.
Deregistration process for different tax types.
Suspension versus deregistration and the responsibilities while waiting for final deregistration.

Obligations at CIPC when companies have ceased to trade.

As an important stakeholder, you are invited to join the webinar. You may also extend the invitation to other interested parties.

Webinar details:

Topic: SARS and CIPC Explaining the SMME Business Deregistration Process

Date: Thursday, 6 March 2025

Time: 17:00 – 19:00

Platforms: Virtual (Zoom and YouTube)

Please register in advance for this webinar using the following link:

https://sars-gov-za.zoom.us/j/97173973098?pwd=pZsIO7rcry8IIghX0JQrKtsxTbOfRW.1

Meeting ID: 971 7397 3098

Passcode: 504596

YouTube link: https://youtube.com/live/IJg1OZWrdwo?feature=share

After registering, you will receive a confirmation email with information about how to login to the webinar for an opportunity to have your questions answered during the session.

If you have any questions about the deregistration process for SMMEs, please send an email to DeregistrationQuestions@sars.gov.za.

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

26 February 2025 – Check out our tutorial videos for Small, Medium, and Micro Enterprises (SMMEs) to master your tax matters! Learn essential tax tips, benefits for compliant taxpayers, and how SARS helps SMMEs improve compliance and access services easily. Stay informed and manage your taxes smarter.