Legal and Policy - 1 July 2021

SARS:

• 30 June 2021 – SARS today released trade statistics for May 2021 recording a preliminary trade balance surplus of R54.60 billion. The R54.60 billion preliminary trade balance surplus for May 2021 is attributable to exports of R163.51 billion and imports of R108.91 billion. Exports increased by R2.37 billion (1.5%) between April and May 2021 and imports decreased by R0.97 billion (0.9%) over the same period. See the full media statement here. Or visit the Trade Statistics webpage.
• 30 June 2021 – A new version of e@syFile was released. The Release Notes for e@syFile™ Employer version 7.1.4 describes the adjustment to the EMP501 submission process to accurately reflect source codes 4055 and 4587 on IRP5’s/IT3a’s. See the e@syFile webpage for the latest news.
• 30 June 2021 – The latest VAT Connect Newsletter was published with an update and detail on recent amendments to the VAT Act. For the VAT Connect Issue 12 (June 2021), click here.
• 28 June 2021 – Taxpayers can now request specific Personal Income Tax related services by sending an SMS to SARS on 47277. The following additional tax related services are offered to taxpayers via their mobile device. These services can be accessed with or without data/airtime:

• Request and eBooking appointment

• Booking (Space) ID number/Passport number/ Asylum Seeker number

• File (Space) ID number/Passport number/ Asylum Seeker number

• TRN (Space) ID number/Passport number/ Asylum Seeker number

• Balance (Space) ID number/Passport number/ Asylum Seeker number

For more detail, see the Guide to SARS Mobile Tax Services.

• 28 June 2021 – This new guide describes the tax services offered by SARS via your mobile device. These services can be accessed with or without data/airtime.

The main changes are the addition of tax services via SMS namely:

• Confirmation request whether a taxpayer should submit their (PIT) tax return

• File (Space) ID number/Passport number/ Asylum Seeker number

• TRN (Space) ID number/Passport number/ Asylum Seeker number

• Balance (Space) ID number/Passport number/ Asylum Seeker number

The taxpayers can request these tax services via SMS as follows:

• The SMS number to request this service is: 47277

• The text message on the SMS must have the applicable wording that is reserved for each service as well as demographic information as demonstrated

Where applicable, an email correspondence will be issued to the taxpayer where a request was made for the issuing of the SOA or the IT150. For more detail, see the Guide to SARS Mobile Tax Services.

• 28 June 2021 – SARS has extended their service to assist taxpayers/tax representatives to book virtual or branch appointments with SARS.

If you do not have access to the internet you can use one of the following options to arrange an appointment with SARS:

• Call the SARS Contact Centre on 0800 00 7277. A SARS official will book the appointment on your behalf.

• Send an SMS to 47277 (iSARS) with the information and format described below:

• <Booking>Space<Your ID number or Passport number or Asylum number>

• E.g. Booking 91120801123456 OR Booking A029999998

• A SARS official will call you back to book the appointment on your behalf

• This SMS service is only available to taxpayers/registered representatives who are registered for Personal Income Tax (PIT). This service is not available to tax practitioners.

• 28 June 2021 – This new guide describes the tax services offered by SARS via your mobile device. These services can be accessed with or without data/airtime.

The main changes are the addition of tax services via SMS namely:

• Confirmation request whether a taxpayer should submit their (PIT) tax return

• File (Space) ID number/Passport number/ Asylum Seeker number

• TRN (Space) ID number/Passport number/ Asylum Seeker number

• Balance (Space) ID number/Passport number/ Asylum Seeker number

The taxpayers can request these tax services via SMS as follows:

• The SMS number to request this service is: 47277

• The text message on the SMS must have the applicable wording that is reserved for each service as well as demographic information as demonstrated

Where applicable, an email correspondence will be issued to the taxpayer where a request was made for the issuing of the SOA or the IT150. For more detail, see the Guide to SARS Mobile Tax Services.

• 28 June 2021 – The latest Release Notes for e@syFile™ Employer version 7.1.3 include the enhancement to include PAYE Admin Penalty transactions on SARS correspondence received in the Notification Centre after synchronisation (EMP301, EMP211, EMPSA). It’s also introducing a new HTML5 Forms Viewer component to align returns and declarations used in e@syFile Employer with other electronic channels. See the Release Notes for e@syFile™ Employer version 7.1.3 here.
• 28 June 2021 – SARS has extended their service to assist taxpayers/tax representatives to book virtual or branch appointments with SARS.

If you do not have access to the internet you can use one of the following options to arrange an appointment with SARS:

• Call the SARS Contact Centre on 0800 00 7277. A SARS official will book the appointment on your behalf.
• Send an SMS to 47277 (iSARS) with the information and format described below:
• <Booking>Space<Your ID number or Passport number or Asylum number>
• E.g. Booking 91120801123456 OR Booking A029999998
• A SARS official will call you back to book the appointment on your behalf
• This SMS service is only available to taxpayers/registered representatives who are registered for Personal Income Tax (PIT). This service is not available to tax practitioners.

• 28 June 2021 – Over the years, SARS has strategically made strides to advance our information technology for the benefit of taxpayers, traders and tax practitioners. By doing this we endeavour to make it easier for everyone to comply with their tax and customs obligations and at the same time, improve our service offering.

Several forms have already been converted from Adobe to HTML5 on eFiling and as of 25 June 2021, the following forms will also be available on the HTML5 platform:

• Deferment Maintenance (DFM01)

• Voluntary Disclosure Application (VDP)

• Special Voluntary Disclosure Application (SVDP)

• Dividends Tax Transaction Information (DTR01)

• e@syFile™ PAYE (EMP201 & EMP501)

• e@syFile™ Dividends Tax (DTR02)

The submission process for these forms is still the same, only the form design has changed to a user-friendly and easy to complete HTML5 format. All modern browsers such as Google Chrome, Mozilla, FireFox, and Microsoft Edge may be used to open these forms. Since not all forms have been migrated to HTML5, if challenges are experienced, it is recommended that the SARS browser should be used to access and complete these forms.

• 25 June 2021 -The third phase of the systems enhancements to the Registration, Licensing and Accreditation (RLA) system has been implemented whereby the following categories of Customs clients can now also apply for registration or licensing electronically via eFiling, see the Registration, Licensing and Designation Policy:

• Container Depot;

• Degrouping Depot;

• Storage warehouse (CCA Enterprise);

• Manufacturing Warehouse (CCA Enterprise) – Any goods other than goods liable to Excise Duty, Fuel Levy and Environmental Levy;

• Rebate user;

The additional system functionalities to apply for the above categories of Customs clients have been incorporated in the Guide on Registration, Licensing and Accreditation Customs Trader Portal to assist prospective clients to apply electronically via eFiling.

• 25 June 2021 – Customs & Excise Act, 1964: Publication details for Tariff amendment notices R548, R549,R550, R551, R552, R553 and R554 respectively, as published in Government Gazette 44759 of 25 June 2021, are now available.
• 24 June 2021 – Customs & Excise Act, 1964: Draft amendments to rules relating to the amendments to rules –

• under section 77H and 120 – Internal appeals

• under sections 59A, 76 and 120 – Exporter tax

Due date for public comments: 7 July 2021

• 24 June 2021 – Customs & Excise Act, 1964: The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –
• Part 1 of Schedule No. 4, by the substitution of Note 2 to Rebate Item 407.00, in order to correct the reference to rebate item 407.01/00.00/01.02 to 407.01/00.00/02.00;
• Part 5 of Schedule No. 5, by the substitution of Note 5, in order to correct the reference to rebate to read as refund; and
• Part 6 of Schedule No. 5, by the substitution of Note 4, in order to correct the reference to rebate to read as refund.

Publication details will be made available later

OECD:

• Global Forum publishes five new peer review reports assessing the legal and regulatory framework for the exchange of information on request - 24 June 2021

TAX OMBUD:

• Fair Play Issue 20

TREASURY:

• Minister Mboweni Speech - SARB Centenary 2021
• Statement of the National Revenue, Expenditure and Borrowing as at 31 May 2021

ATAF:

• ATAF Publishes Guidebooks to building strong ICT tax systems and efficiently managing Africa’s vast informal sector