Legal and Policy - 28 January 2021

28 January 2021

SARS:

• SARS is recruiting, click here to apply.
• Draft rules amendments under sections 18 and 120 – Obtaining permission for carrying out of activities for the purpose of preservation or maintenance of goods in transit through the Republic, Due date for public comment: 12 February 2021

• Published guide: How to download the new SARS eFiling Browser
• Published manual: Return and Submission of HTML5 forms via eFiling - External Manual
• Release of the SARS Browser, SARS apologises for the inconvenience and service disruption caused by the discontinuance of the Adobe Flash player. We are pleased to inform you that a SARS Browser solution has been implemented enabling you to complete and submit the Flash-based forms not migrated to HTML5 yet. The SARS Browser enables access to ALL eFiling forms, including those that require Adobe Flash, thus maintaining compliance with your filing obligations. Click here to download the SARS Browser.
• Economic Partnership Agreement (EPA) between the Southern African Customs Union (SACU) member States and Mozambique, of the one part and the United Kingdom of Great Britain and Northern Ireland, of the other part, as per Notice R32 in Government Gazette 44090 of 22 January 2021
• ​Publication details for the following tariff amendment notices, as published in Government Gazette 44090 of 22 January 2021, are now available:
• R31, Part 1 of Schedule No. 3, by the substitution of rebate item 306.02/5208.21/01.06, in order to increase the extent of rebate from full duty less 11% to full duty – ITAC Report 628
• R32, to insert Part 1C to Schedule No. 10, to give effect to the implementation of the EPA between the SACU Member States and Mozambique (SACU-M), of the one part, and the UK and Ireland on the other part (with retrospective effect from 1 January 2021)
• R33, to insert Part E in the Schedule to the General Notes, to implement the Rules of Origin contained in Protocol 1 to the EPA between the SACU Member States and Mozambique (SACU-M), of the one part, and the UK and Ireland on the other part (with retrospective effect from 1 January 2021)
• Correction Notice R36, by the substitution of the reference to Note 3(a)(i) with Note 6(a)(i), where it appears in Notice R1404 of Government Gazette 44029 on 24 December 2020 in Note 8 to item 620.24

• ​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2020
• Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2020

See media statement

• Final Response Document on the –
  • 2020 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill;
  • 2020 Draft Taxation Laws Amendment Bill; and
  • 2020 Draft Tax Administration Laws Amendment Bill.

See media statement

• Draft rule amendment under section 120 – Insertion of rules relating to sealing of goods, Due date for public comment extended to 5 February 2021

• Tax audit alert
• Updated list of prohibited and restricted goods
• The Tax Compliance Status (TCS) functionality on Good Standing and Tenders on eFiling has been resolved, for more info on this and an update on other functionality, see the Compatibility guidelines webpage.

TREASURY:

• Media Statement: The International Monetary Fund (IMF) concludes its staff visit to South Africa
• Media Statement – Publication of the 2020 Tax Acts
• Acts

OECD:

• Tax and Development Day – 29 January 2021
• 11th Meeting of the OECD/G20 Inclusive Framework on BEPS – 27 January 2021
• Better use of energy taxes could strengthen developing country finances while cutting pollution – 25 January 2021
• Tax and Development Case Study: Tunisia – 22 January 2021
• OECD/G20 Inclusive Framework on BEPS to meet at plenary level on 27-28 January – 21 January 2021