Tenders
17 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
Please take note of the erratum detailing amendments to the main RFP documents.
Legal Counsel – Dispute Resolution & Judgments – Tax Court: 2025–2023
14 April 2023 – Value-Added Tax Act, 1991
Whether the respondent was correct to disallow the input tax deduction and levied additional output tax relating to the services supplied to the appellant in the ‘Des’ purchase on the basis that it was not acquired wholly for the purpose of consumption, use or supply in the course of supplying goods or services supplied in the course of furtherance of the enterprise of the appellant.
Legal Counsel – Secondary Legislation – Tariff Amendments 2023
14 April 2023 – Customs and Excise Act, 1964: Publication details for tariff amendment notices R3292 and R3293, as published in Government Gazette 48428 of 14 April 2023, are now available.
VAT Registration – Supply of Electronic Services by Foreign Suppliers and Foreign Intermediaries
14 April 2023 – Section 23(1A) of the Value-Added Tax Act, 1991, was amended, with effect from 5 January 2023, to ease the administration burden for a foreign supplier of electronic services and a foreign Intermediary (an Intermediary who is not a resident of the Republic), by introducing an exception when calculating the R1 million threshold. This exception applies where the said value of taxable supplies made has exceeded R1 million, in a consecutive period of 12 months, solely as a consequence of abnormal circumstances of a temporary nature. In such instance, there is no requirement for a Foreign Supplier of electronic services or a Foreign Intermediary to register for South African VAT.
Customs: Update on the RLA roadshows
14 April 2023 – SARS is conducting roadshows in the regions to assist traders to onboard onto the electronic Registration, Licensing and Accreditation (RLA) eFiling system. Onboarding to the RLA system will lessen manual processing that would, at times, cause delays. The regional roadshows will provide traders the opportunity to have physical interactions with SARS’ Registration, Licensing and Accreditation officers, who will support traders to activate their eFiling profiles and navigate the RLA eFiling system by submitting an application themselves.
Traders in Limpopo province are now invited to visit the border posts on any day scheduled below:
Date: 17-18 April 2023
Groblersbridge
N11 enroute to Botswana,
Tom burke 0621
Date: 20-21 April 2023
Beitbridge
N1 route Beitbridge
Border Post
Tax Workshops
14 April 2023 – Tax workshop schedules for Free State and Northern Cape during April to June 2023 have been published.
Legal Counsel – Secondary Legislation – Tariff Amendments 2023
13 April 2023 – 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. 2, by the insertion of item 213.03/7007.29/01.06, in order to implement definitive anti-dumping duty on laminated safety glass originating in or imported from the People’s Republic of China – ITAC Report 697; and
- Part 1 of Schedule No. 1, by the substitution of Additional Note 5(c)(i) in Chapter 22, in order to allow for the use of grape juice in the manufacturing of fermented apple beverages or ciders as prescribed in the Regulations to the Liquor Products Act.
Publication details will be made available later
Legal Counsel – Dispute Resolution & Judgments – High Court: 2025–2023
13 April 2023 – Customs and Excise Act, 1964
Excise duty: the classification or the interpretation of the TH of the goods, that is, of the PVC panels; whether the PVC Panels were “cellular” in ‘design and structure’ as contended by the respondent and as upheld by the court a quo, thus falling under TH 3921.12, or, whether the PVC used to produce the panels, although appearing to be externally ‘cellular in construction’, were not necessarily “cellular” as contended by the Commissioner, thus falling under TH 39.16; whether the evidence of Professor John, which the appellant (the Commissioner) relied on, was admissible.
Legal Counsel Publications – Tables of Interest Rates
13 April 2023 – Income Tax Act, 1962: Tables of Interest Rates
- Table 1 – Interest rates on outstanding taxes and interest rates payable on certain refunds of tax
- Table 2 – Interest rates payable on credit amounts
Tenders
13 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
Mobile Tax Units
12 April 2023 – Mobile tax unit schedules for Limpopo and Mpumalanga during April 2023 have been published.
Tenders
11 April 2023 – RFP16/2022: Renewal of current VMWare software support and subscription and the procurement of additional VMWare software licenses
The latest questions and answers document is now available.
Tenders
11 April 2023 – RFP38/2022: Appointment of a service provider for health and safety training
The latest Questions and answers document is now available.
Legal Counsel – Secondary Legislation – Tariff Amendments 2023
6 April 2023 – Customs and Excise Act, 1964: Publication details for tariff amendment notices R3267, R3268 and R3269, as published in Government Gazette 48403 of 6 April 2023, are now available.
Tenders
5 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
Legal Counsel – Secondary Legislation – Tariff Amendments 2023
5 April 2023 – Customs & Excise Act, 1964: The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –
- Part 3F of Schedule No. 1, to provide for an increase in the rate of carbon emissions tax from R144 to R159 per tonne of carbon dioxide equivalent (with retrospective effect from 1 January 2023);
- Part 2A of Schedule No. 1, to provide for an excise rate of duty of R2.90/ml on nicotine and nicotine-substitute solutions as published in the Taxation Laws Amendment Act, 2022 on 5 January 2023 (with effect from 1 June 2023); and
- Part 1E of Schedule No. 6, as a consequence to the amendment of Part 2A of Schedule No. 1, as published in the Taxation Laws Amendment Act, 2022 on 5 January 2023 (with effect from 1 June 2023).
Publication details will be made available later
Customs – Registration, Licensing and Designation
4 April 2023 – The facility codes used in Box 30 on the Customs Clearance Declaration (CCD) have been updated to include the details of the new approved container depots:
- Coega Development Corporation (Pty) Ltd.; and
- Mediterranean Shipping Company Depots (Pty) Ltd.
For more information, please see the Facility Code List.
