Third Party Data Annual Submissions
22 March 2023 – The SARS Third Party Data Annual Submissions process for the period 1 March 2022 – 28 February 2023 opens on 01 April 2023 and will close on 31 May 2023.
For more information, please see the Third Party Data Submission Platform webpage.
Tenders
Tax Directives
22 March 2023 – Employees’ tax (PAYE) on your pension or annuity for the tax period 1 March 2023 to 29 February 2024
Where a pensioner has one source of income during a tax year, our employees’ tax (PAYE) deduction system ensures the correct PAYE deductions from a pension.
However, where a pensioner is in receipt of more than one source of income, the different sources of income are combined at the end of the tax year to determine the correct amount of tax due. The sum of the income typically places the taxpayer into a higher tax bracket, which normally creates tax due to SARS at year-end.
This is not a new principle and it applies to everyone, not only pensioners.
As a service to pensioners with more than one source of income, legislation makes provision for SARS to determine a more accurate monthly PAYE deduction tax rate. We do this by using the latest data available to SARS and issuing that PAYE tax rate to your pension administrator. We refer to this as a fixed PAYE deduction rate. Your pension administrator will then deduct a more accurate amount of PAYE from your pension. The aim of the more accurate fixed PAYE deduction rate is to ensure that you are not faced with a significant tax debt to SARS at year end.
That said, it is ultimately your decision whether to make use of this service. If, for example, you are already saving towards a tax debt at year end, then you may wish to opt out of this service. You can opt out of this service by informing your pension administrator of your choice to opt out. If you opted-out in the previous tax year, your choice will remain unless you inform your pension administrator in writing that you wish to participate in this service.
In summary:
- Unless you wish to opt out, you do not have to do anything, because SARS will provide your pension administrator with a fixed PAYE deduction rate mentioned above that is applicable to you;
- SARS will calculate and provide the fixed PAYE deduction rate to your pension administrator during March this year;
- SARS calculates the fixed PAYE deduction rate by taking into account other pensions and/or other employment income;
- Unless you opt out, your pension administrator will use the fixed PAYE deduction rate to deduct PAYE from your pension;
- If you already opted out of the service in the previous tax year, your pension administrator will use the normal PAYE deduction rate to deduct PAYE from your pension, unless you inform them in writing that you wish to participate in this service;
- The fixed PAYE deduction rate provided by SARS will be valid for the whole tax year, but you may elect to opt-out during any time by informing your pension administrator of your choice to opt out in writing;
- The fixed PAYE deduction rate determined by SARS is likely to be higher than what you are used to, but in return you are likely to avoid a significant tax bill at the end of the tax year;
- If you participate in this service you may at any time request your pension administrator to deduct PAYE at a tax rate higher than the fixed PAYE deduction rate provided by SARS. Similarly, if you are not participating in this service you may at any time request your pension administrator to deduct PAYE at a rate that is higher than the normal PAYE deduction rates.
Tenders
20 March 2023 – RFI0006/2022: E-Learning Management System
- Please note that the closing date for RFI0006/2022 has been extended to 11 April 2023.
New USSD service launching today
20 March 2023 – USSD or quick codes as it is known, is a new feature available to taxpayers. Taxpayers can now request specific Personal Income Tax related services by typing in a USSD string *134*7277# into their mobile devices to SARS. The benefits are that it is free of charge and you don’t need to have smart phone or internet connectivity.
The following additional tax related services are offered to taxpayers via the USSD channel:
- What’s my Tax number?
- Account balance
- Do I need to file a tax return?
- eBooking
See the SARS Mobile Tax Services webpage for more information and a link to the online Guide.
SARS branches closed today
20 March 2023 – The following SARS branches are closed today. All virtual appointments will still be honoured. Continue to make use of our digital channels services.
The status at 10:00:
- Benoni
- Mbombela
- Witbank
The following Mobile Tax Units are not deployed today:
- Randfontein
- Pinetown
Status at 10:30:
- Uitenhage now also closed
Tenders
17 March 2023 – RFP38/2022: Appointment of a service provider for health and safety training
- Please note that the closing date for RFP38/2022 has been extended to 14 April 2023.
- SARS has published an updated version of the Main RFP, SARS Business Requirements, Pricing Template and the Technical Evaluation Criteria.
Bidders are advised to regularly visit the SARS website for any updates.
Legal Counsel – Secondary Legislation – Tariff Amendments 2023
17 March 2023 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R.3155, as published in Government Gazette 48211 on 17 March 2023, are now available.
Latest Tax Practitioner Connect Newsletter is available
17 March 2023 – The latest Tax Practitioner Connect Newsletter Issue 40 is available. This issue includes information on admin penalties for the different tax types, enhancements for Trust registration, the new Excise submission and payment dates, upcoming deadlines, the latest webinar and the latest branch closure.
Deregistration of Tax Types
16 March 2023 – Deregistration of Tax Types
View the latest presentation which outlines the relevant procedures to be followed when a taxpayer applies for a deregistration of a tax type.
Legal Counsel – Dispute Resolution & Judgments – High Court: 2022–2020
16 March 2023 – Customs and Excise Act, 1964
Customs: Whether the Defendant, the Commissioner of the South African Revenue Service was correct in refusing an application by the Plaintiff, one of the major banana farmers in the country, for a refund of the fuel levy paid by it in terms as contemplated in Section 75(1A) of the Customs and Excise Act 91 of 1964.
Legal Counsel – Secondary Legislation – Tariff Amendments 2023
16 March 2023 – Customs & Excise Act, 1964: The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the –
- Imposition of provisional payments in relation to anti-dumping duties against the alleged dumping of other flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, otherwise plated or coated with zinc, of a thickness of less than 0,45 mm classifiable in tariff subheading 7210.49.10, originating in or imported from the People’s Republic of China – ITAC Report No. 710.
Publication details will be made available later.
Legal Counsel – Dispute Resolution & Judgments – High Court: 2025–2023
15 March 2023 – Companies Act, 2008, Income Tax Act, 1962, and Tax Administration Act, 2011
Business rescue: Whether the Commissioner for the South African Revenue Service (SARS) can set-off a tax liability of a company against the VAT refunds due to the company in circumstances where the tax liability concerns a period prior to the company entering into business rescue, but was only determined after the company had already entered into business rescue
SARS Mbombela office closed
15 March 2023 – Due to safety concerns for our staff and taxpayers as a result of the NEHAWU strike in the area, the Mbombela (Nelspruit) branch will be closed with immediate effect. The branch will reopen on Wednesday, 22 March 2023. All virtual appointments will be honoured. Continue to use our Digital Channels and Online Services.
Legal Counsel – Interpretation Notes 21–40
14 March 2023 – Income Tax Act, 1962
- Interpretation Note 35 (Issue 5) – Employees’ tax: Personal service providers and labour brokers
Legal Counsel Archive – Interpretation Notes
14 March 2023 – Income Tax Act, 1962
- Interpretation Note 35 (Issue 4) – Employees’ tax: Personal service providers and labour brokers
