Legal and Policy - 13 May 2021

13 May 2021

SARS:

• Effective from 1 May 2021, Grobank Limited has undergone a name change to Access Bank (South Africa) Limited. For more info, see the following webpage: Make a Payment.
• Updated Customs weekly list of unentered goods
• The SARS 2021/22 Annual Performance Plan (APP) seeks to ensure that we continue to build on the foundation already established, to rebuild our internal capacity and focus our efforts aggressively on addressing the tax gap and deal with non-compliance more effectively. To see the new plan and more, visit our Annual Reports and Strategic Plans webpage.
• SARS will implement changes to the Tax Directives interface between now and 21 May. Please refer to the updated IBIR-006 revision 6.105 Interface Specification to familiarise yourself with the coming enhancements. You are encouraged to review the document prior to testing. For more info, see Tax Directives.
• Customs & Excise Act, 1964: Draft amendments to rules under sections 18 and 120, relating to the substitution of rule 18.14 – Obtaining permission for carrying out activities of goods in transit through the Republic. Due date for public comment: 21 May 2021
• Customs & Excise Act, 1964: Rule amendment notice R408, as published in Government Gazette 444546 of 7 May 2021, relating to the deletion of rule 76.02 – place of submission of general refunds
• Customs & Excise Act, 1964: Publication details for tariff amendment notice R409, as published in Government Gazette 44546 of 7 May 2021, are now available

ATAF:

• ATAF Sends Revised Pillar One Proposals to the Inclusive Framework

TAX OMBUD:

• Fairness for All: Case Four

OECD

• Inheritance, estate and gift taxes could play a stronger role in addressing inequality and improving public finances – 11 May 2021

SAFLII

• Commissioner for the South African Revenue Service v Hamiltonn Holdings (Pty) Ltd and Others (2020/35696) [2021] ZAGPPHC 138 (1 March 2021)