SARS:

Binding General Ruling (BGR) 56 – Application for a decision under section 72
VAT Section 72 Decisions Process Reference Guide
Value-added tax notice 300, published in Government Gazette 44383 of 1 April 2021, prescribing a list of transactions or matters in respect of which the Commissioner may decline to make a decision under section 72 of the VAT Act
Public notice 299, published in Government Gazette 44383 of 1 April 2021, relates to application and cost recovery fees for binding private rulings (BPRs) and binding class rulings (BCRs) under section 81 of the Tax Administration Act and section 72 of the Value-Added Tax Act, 1991
Rule amendment notice R305, published in Government Gazette 44384 of 1 April 2021, under sections 58A and 120, relates to the Promulgation of rules to section 58A of the Customs and Excise Act, 1964, to implement anti-forestalling measures in respect of anticipated increases in excise duties – DAR208
Proclamation 6 of 2021, published in Government Gazette 44384 of 1 April 2021, proclaiming that section 58A of the Customs and Excise Act 91 of 1964, as inserted by section 5 of the Tax Administration Laws Amendment Act 22 of 2018, shall come into effect on the date of publication
Publication details for tariff amendment notices R304, R308, R310, R311 and R312 as published in Government Gazettes 44384 and 44410 of 1 April 2021, are now available

TREASURY:

OECD:

ATAF:

SAFLII:

Division	Legal and Policy
Date	8 April 2021

Legal and Policy - 8 April 2021