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2021 Legal and Policy

Legal and Policy - 2 September 2021

Description

SARS:

  • 31 August 2021 – The Main Document and Mandatory Response Template for RFP15/2021 – Procurement and Support of the PADS4 Video and Digital Signage Solution (Smart Displays) for 34 SARS have been replaced. Communication #2 has been published.
  • 31 August 2021 – Questions and answers for RFI0052/2021: Performance Management Solution.
  • 31 August 2021 – SARS today released trade statistics for July 2021 recording a preliminary trade balance surplus of R36.96 billion. The R36.96 billion preliminary trade balance surplus for July 2021 is attributable to exports of R145.01 billion and imports of R108.04 billion. Exports decreased by R18.33 billion (11.2%) between June and July 2021 and imports decreased by R0.81 billion (0.7%) over the same period.

See the full Media Release here.

Or visit the Trade Statistics webpage.

  • 31 August 2021 – The latest Tax Practitioner Connect Newsletter issue 24 deals with a few topics including Emergency Tax relief measures, How to claim donations made to the Solidarity Fund, Interim dispute process and dispute resolution for PAYE penalties, Turn-around times for verifications, Risks of using unregistered individuals posing as tax practitioners and SARS’s new self-help SMS service for taxpayers. For this and more, see the Tax Practitioner Connect Newsletter issue 24.
  • 30 August 2021 – General: Taxation in South Africa 2021
  • 30 August 2021 – Income Tax Act, 1962: Guide on Income Tax and the Individual (2020/21)
  • 27 August 2021 – A crypto asset is a digital representation of value that is not issued by a central bank, but is traded, transferred and stored electronically by natural and legal persons for the purpose of payment, investment and other forms of utility, and applies cryptography techniques in the underlying technology. According to the Explanatory Memorandum on the Taxation Laws Amendment Bill as issued on 20 January 2021 the word “cryptocurrency” was replaced with “crypto asset” in line with the proposed adoption of a uniform definition of crypto assets within the South African regulatory framework. For more information, see our Crypto Assets & Tax webpage.
  • 27 August 2021 – SARS has developed an ePenalty system under its Reporting of Conveyances and Goods (RCG) project to identify instances of non-compliance with prescribed reporting obligations and to penalise cargo reporters accordingly. For more information, see our letter to Trade.
  • 27 August 2021 – SARS will soon pilot a new Number Plate Recognition (NPR) system to eliminate the need for manifests and CN2 notices to be presented at the border for arrival and exit control measures. For more information, see our letter to Trade.
  • 27 August 2021 – Customs & Excise Act, 1964: Publication details for correction notice R758, as published in Government Gazette 45057 on 27 August 2021, are now available
  • 27 August 2021 – Assets of the Tswaing local municipality in the North West province have been attached by the sheriff, as a result of a tax debt of R30-million owed to the South African Revenue Service (SARS). See the media release: Media Release Tswaing Municipality and construction company assets attached over R40m tax bills.
  • 27 August 2021 – See our updated schedule for the Mobile Tax Units per region for the next few weeks. The Mobile Tax Units webpage will be updated on a regular basis, you will also find a link to it from the 2021 Tax Season webpage or from the Individuals’ menu. To see the services Mobile Tax Units offer and the documents you need to take with you, click here.

Eastern Cape

  • September 2021

Free State

  • Bloemfontein (Mobile Tax Unit)

    Gauteng

    • Carletonville and Fochville

    KwaZulu-Natal

    • Jozini and Ulundi

    Mpumalanga

    • Mkhondo Municipality (Piet Retief) and Msukaligwa Municipality (Ermelo):

        Northern Cape

        • Kimberly (Mobile Tax Unit)

          Western Cape

          • Malls – Western Cape
          • 27 August 2021 – Questions and answers for RFP14/2021: Procurement of Third Party Data and Related Services from a Credit Bureau or a Similar Service Provider, have been published.
          • 26 August 2021 – Customs & Excise Act, 1964: The correction notice, scheduled for publication in the Government Gazette, relates to the –
            • the substitution of the reference to rebate item “317.03” with rebate item “317.04” where it appears in refund item 538.00/00.00/04.00 published through Notice R728 of Government Gazette 44983 dated 13 August 2021.
            • Publication details will be made available later
          • 24 August 2021 – A man who defrauded several taxpayers, Khathutshelo Mashau was sentenced for 48 years direct imprisonment after being found guilty on charges of theft, fraud and contravention of Prevention of Organised Crime Act (POCA). See the media release:48 years jail for defrauding taxpayers.
          • 25 August 2021 – Updated Customs weekly list of unentered goods
          • 25 August 2021 – Tariff heading 0505.90.90 now requires a Veterinary Import Permit and Veterinary Health Certificate from States Vet. See the P&R list.
          • 24 August 2021 – The Briefing session presentation for RFP15/2021 Procurement and Support of the PADS4 Video and Digital Signage Solution (Smart Displays) for 34 SARS Branches has been published.

          TREASURY:

          OECD:

          DivisionLegal and Policy
          Date2 September 2021