Enhancements to the Tax Compliance Status Process
Enhancements to the current Tax Compliance Status (TCS) system due to new opportunities and legislative changes include, but are not limited to:
- The definition of what it means to be tax compliant, the business process and usability of the existing TCS system to drive continuous compliance, strengthen the compliance result and provide a superior customer experience.
- The discontinuation of “Tender” as an option for Tax Compliance Status request.
- Strengthening legislative alignment with the SARB exchange control changes as it pertains to Emigration, with the introduction of a new dynamic application called “Approval International Transfer (AIT)”, to replace the existing “Emigration” and “Foreign Investment Allowance (FIA)” application types.
The Tax Compliance Request form (TCR01) has been amended to align to the required changes.
Updated guides:
Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
21 April 2023 – National Legislation: National Treasury and SARS today publish, for public comment, the draft legislative amendments to give effect to the two renewable energy tax incentives, announced in the 2023 Budget. The documents published include the following:
- 2023 draft Taxation Laws Amendment Bill (TLAB)
- Draft explanatory memorandum on the initial batch of the 2023 Draft TLAB
Due date for comment: 15 May 2023
Tenders
21 April 2023 – RFP40/2022: Supply, maintenance of sanitary, and health care services for the SARS offices, countrywide for a period of 36 months
The questions and answers from the briefing session held on 12 April 2023 is now available.
Tenders
21 April 2023 – RFP/37-2022: Appointment of a service provider to conduct a public opinion survey on tax compliance and to develop the attitude to tax compliance index
The questions and answers from the briefing session held on 14 April 2023 is now available.
Legal Counsel – Dispute Resolution & Judgments – Tax Court: 2025–2023
21 April 2023 – Tax Court Judgments
- SARSTC VAT 1518 (VAT) [2023] ZATC JHB (23 March 2023)
- SARSTC 35476 (IT) [2023] ZATC JHB (15 March 2023)
Summaries are available on the tax court judgments page.
eFiling upgrade message
21 April 2023 – Achieving our Vision 2024 of a smart, modern SARS with unquestionable integrity that is trusted and admired is of paramount importance. Pivotal to the delivery of our vision are our digital platforms & technology infrastructure. In order to provide clarity & certainty, make it easy for taxpayers & traders to comply with their obligations and building public trust and confidence, our technology assets have to demonstrate the highest levels of availability, robustness and security.
Pursuant to our Vision and Strategic Objectives, which include modernising our systems to provide Digital and Streamlined online services, we are hard at work ensuring that our digital platforms & technology infrastructure are available, robust & secure, by performing regular upgrades, enhancements and maintenance.
In the light of the above, system upgrades are scheduled for Friday, 21 April from 18:00 until 23:00, Saturday, 22 April from 20:00 to 23:00 and Sunday, 23 April 2023 from 08:00 to 14:00. During this time various services on eFiling may not be available.
Tax Practitioner Connect
20 April 2023 – The Tax Practitioner Connect Issue 41 newsletter is now available.
Legal Counsel – Binding General Rulings 41–60
19 April 2023 – Employment Tax Incentive Act, 2013: Binding General Rulings
- Binding General Ruling 47 (Issue 2) – Meaning of “month” in the definition of “monthly remuneration” and section 6(g) for employers remunerating employees on a weekly or fortnightly basis
- Binding General Ruling 44 (Issue 2) – Meaning of 160 hours for purposes of section 4(1)(b)
Legal Counsel Archive – Binding General Rulings
19 April 2023 – Employment Tax Incentive Act, 2013: Binding General Rulings
- Binding General Ruling 47 – Meaning of “month” in the definition of “monthly remuneration” and section 6(g) for employers remunerating employees on a weekly or fortnightly
- Binding General Ruling 44 – Meaning of 160 hours for purposes of section 4(1)(b)
Legal Counsel Publications – Frequently Asked Questions (FAQs)
19 April 2023 – Income Tax Act, 1962, and Estate Duty Act, 1955
Tender
19 April 2023 – Notification of a new tender has been published.
RFP32/2022: Appointment of Consulting Engineering Firm in the field of Technical Security
Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
19 April 2023 – Customs & Excise Act, 1964: Draft amendments
- Rules under sections 46, 49 and 120 – Trade agreements
- Part 3 of Schedule No. 6 – Insertion of Note 14 and refund item 670.05/00.00/01.00
- DA 185 – Application forms: Registration / Licensing of Customs and Excise clients
- DA 185.4A3 – Registration client type 4A3 – Rebate/refund user (Schedule No’s 3, 4 and 6)
Due date for comment: 3 May 2023
Legal Counsel – Secondary Legislation – Tariff Amendments 2023
19 April 2023 – Customs and Excise Act, 1964: Tariff amendment notice R3314, as published in Government Gazette 48439 of 19 April 2023, relates to the amendments to –
- Part 1 of Schedule No. 2, by the insertion of items 215.11/8201.10.05/01.08; 215.11/8201.10.10/02.08; 215.11/8201.30.03/02.08; 215.11/8201.30.03/03.08; 215.11/8201.30.90/02.08 and 215.11/8201.90.20/02.08, in order to implement anti-dumping duty on spades and shovels of a maximum blade width of more than 150mm but not exceeding 200mm originating in or imported from the Peoples Republic of China, and spades and shovels of a maximum blade width of more that 200mm but not exceeding 320mm as well as pics, rakes and forks originating in or imported from India – ITAC Report 704
Tenders
18 April 2023 – RFP/37-2022: Appointment of a service provider to conduct a public opinion survey on tax compliance and to develop the attitude to tax compliance index
The presentation for the briefing session held on 12 April 2023 is now available.
Tenders
18 April 2023 – RFP40/2022: Supply, maintenance of sanitary, and health care services for the SARS offices, countrywide for a period of 36 months
The presentation for the briefing session held on 12 April 2023 is now available.
Tenders
18 April 2023 – Awarded Tender Bids
To view the latest tender bids awarded document click here.
Tenders
17 April 2023 – RFP36/2022: Provision of medical surveillance, immunizations and related services.
- Questions and answers have been published.
Legal Counsel – Interpretation Notes 121–140
17 April 2023 – Income Tax Act, 1962
- Interpretation Note 128 – Definition of “associated enterprise”
