Guide to submit a dispute via eFiling update
Download PDF Guide Summary This webpage is designed to assist taxpayers with the submission of the Request for Remission (RFR), Notice of Objection (NOO), Notice of Appeal (NOA), Request for Reason, Request for Late Submission (Condonation) and the Suspension of Payment form on eFiling when disputing the interest and penalties levied, assessments raised and/or administrative […]
Guide to SATMS Through Mobi-App or QR Code Scan
Download PDF Guide Summary Section 15 requires that each person entering or leaving South Africa must make a complete a declaration of the goods which they: Have in their possession;Are carrying for themselves; orAre carrying on behalf of other people. Full particulars of the listed information must be declared: On entering South Africa:Goods acquired abroad […]
Legal Counsel – Dispute Resolution & Judgments – Tax Court 2025–2023
26 January 2024 – Value-Added Tax Act, 1991 SARSTC VAT 2218 [2023] ZATC CPT (8 December 2023) Supply of services to non- resident: The nature of the supply and whether it also constitutes in part a supply to the foreign tourists who subscribe to the foreign tour operator’s tours.
Provisional Tax – Solar energy tax credit
26 January 2024 – In order to encourage households to invest in clean electricity generation capacity as soon as possible, a tax credit has been introduced under section 6C of the Income Tax Act for a limited time period. Section 6C is deemed to have come into operation on 1 March 2023 and applies in […]
e@syFile platform upgrade on 27 January 2024
26 January 2024 – 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. To provide clarity & certainty, make it easy for taxpayers & traders to comply with their […]
Legal Counsel – Dispute Resolution & Judgments – High Court 2025–2023
26 January 2024 – Legal Practice Act, 2014, and Vexatious Proceedings Act, 1956 Van Der Merwe v South African Legal Practice Council and Another (19591/2022) [2023] ZAWCHC 341 (29 May 2023) Civil Procedure: Whether applicant may apply for declaratory relief as regards representation of parties and the rendering of legal services listed in section 33(1)(a) and […]
Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
26 January 2024 – Income Tax Act, 1962 Draft guide – Solar Energy Tax Credit Provided under Section 6C Due date for comment: 9 February 2024
eFiling platform upgrade on 26 January 2024
26 January 2024 – 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. To provide clarity & certainty, make it easy for taxpayers & traders to comply with their […]
Legal Counsel – Secondary Legislation – Rule Amendments 2024
25 January 2024 – Customs and Excise Act, 1964: The rule amendments notices, scheduled for publication in the Government Gazette, relate to the amendments to rules under sections 49 and 120, amending – trade agreements (DAR256); and substitution of the DA 177 – Environmental Levy Account for Carbon Dioxide Emission Levy (DAR255). Publication details will be […]
Legal Counsel – Secondary Legislation – Tariff Amendments 2024
25 January 2024 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the amendments to – Part 1 of Schedule No. 1, by the substitution of various tariff subheadings to implement changes to the rates of customs duties in terms of the African Continental Free Trade […]
