30 November 2023 – South Africa recorded a preliminary trade balance deficit of R12.7 billion in October 2023 attributable to exports of R170.3 billion and imports of R183.0 billion.
See the full Media Release here.
Visit the Trade Statistics webpage.
Source: SARS Tariffs
Media release: Trade Statistics for October 2023
30 November 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 and technology infrastructure. To provide clarity and certainty, make it easy for taxpayers and traders to comply with their obligations and building public trust and confidence, our technology assets must demonstrate the highest levels of availability, robustness and security.
In accordance with 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 and technology infrastructure are available, robust and secure, by performing regular upgrades, enhancements and maintenance.
Considering the above, SARS Digital platform upgrades are scheduled for Friday, 1 December 2023 from 18:00 to 22:00.
Responses (CUSRES messages) to transactions submitted during this time will be delayed, however, arrival and exit management functions are available at land border posts for all released declarations and manifests.
Stakeholders are therefore urged to submit priority Goods Declarations (bills of entry) and Road Manifest by Friday, 1 December 2023 @ 17:00.
Source: SARS Tariffs
Customs – SARS Digital platform upgrade on 1 December 2023
29 November 2023 – SARS will be hosting a webinar on Thursday, 30 November 2023, on the automation of the Authorised Economic Operator (AEO) application process. See the RLA for AEO application webinar presentation here.
In line with Strategic Objective 6: Modernise our systems to provide digital and streamlined online services to enable traders to meet their obligations simply, easily, and anywhere, SARS is pleased to announce that a digitised and streamlined solution to assist prospective AEO accreditation applicants to submit electronic applications for AEO accreditation on a user-friendly electronic platform will be available from 8 December 2023.
The digitisation of the AEO application process will provide traders with:
The webinar will provide further insights into this new application platform and the end-to end process of AEO accreditation application.
As an important stakeholder, you are invited to join the webinar, and you may also extend the invitation to other interested parties.
Webinar details:
Theme: AEO-RLA Automation Process Webinar
Date: Thursday, 30 November 2023
Time: 17:00-19:00
Platforms: (Virtual) Zoom and YouTube
Register in advance for this webinar on the following link:
https://sars-gov-za.zoom.us/webinar/register/WN_2wrsGhLGQU6GzDZxpSILEg
Meeting ID: 921 7009 0989
Passcode: 506591
After registering, you will receive a confirmation email with information on how to log on to the webinar, and for an opportunity to have your questions answered during the session. The webinar will be recorded and published on the SARS TV YouTube channel afterwards.
If you have questions, please send an email to AuthorisedEconomicOperator@sars.gov.za
Source: SARS Tariffs
Reminder: AEO webinar tomorrow
28 November 2023 – Customs and Excise Act, 1964
Customs and Excise: Diesel refunds – whether the mining activities in respect of which applicant claimed the refund were all qualifying activities; and whether applicant provided the Commissioner with necessary and sufficient records to substantiate its calculation of the diesel refund claimed
Source: SARS Tariffs
Legal Counsel – Dispute Resolution & Judgments – High Court 2025–2023
28 November 2023 – Income Tax Act, 1962, and Tax Administration Act, 2011
Interlocutory applications to amend Commissioner’s grounds of assessments and opposing appeal – Rule 31 statement; and Taxpayer to amend grounds of appeals – Rule 32 statement – whether the tested transaction was an arms-length one or not.
Source: SARS Tariffs
Legal Counsel – Dispute Resolution & Judgments – Tax Court 2025–2023
28 November 2023 – Since 03 December 2021, it has been mandatory for all importers to apply for an Advance Payment Notification (APN) number from SARS for each advance import payment with a value of R50 000,00 (Fifty Thousand Rands) and above, and where the balance of payment (BOP) category code is 101.
With effect from 1 December 2023, authorised dealers (banks) are obligated to record, validate and report the APN provided by a trader/importer to the South African Reserve Bank (SARB) when such payment is concluded. This means that authorised dealers will only make Advance Import Payments on confirmation of a valid SARS APN. For more information, see the updated FAQs published on the APN webpage.
Source: SARS Tariffs
Customs: Advance Payment Notification (APN) number changes with effect from 1 December 2023
28 November 2023 – See the steps here that should be followed to activate the post-sequestration number on eFiling to enable the submission of income tax returns for the period after sequestration.
For more information on insolvency, see the Personal Income Tax Insolvency webpage.
Source: SARS Tariffs
How to activate the post-sequestration number to submit income tax returns
27 November 2023 – Value-Added Tax Act, 1991
Source: SARS Tariffs
Legal Counsel – Interpretation and Rulings – Binding General Rulings 1–20
24 November 2023 – Taxpayers are obliged to retain records, books of account and documents in order to fulfil the requirements of the Tax Administration Act No. 28 of 2011 (TAA). These records can be kept electronically as prescribed by the Commissioner by public notice.
In the following instances, taxpayers must request authorisation from SARS to deviate from the legislated requirements:
In both instances, in accordance with section 30(2) of TAA, a senior SARS official may, subject to conditions authorise the form of record keeping or its location outside South Africa if acceptable.
A new external policy has been published to clarify the requirements for taxpayers.
For more information, see the Record Keeping webpage.
Source: SARS Tariffs
Record retention authorisation
24 November 2023 – SARS will be hosting a webinar on Thursday, 30 November 2023, on the automation of the Authorised Economic Operator (AEO) application process.
In line with Strategic Objective 6: Modernise our systems to provide digital and streamlined online services to enable traders to meet their obligations simply, easily, and anywhere, SARS is pleased to announce that a digitised and streamlined solution to assist prospective AEO accreditation applicants to submit electronic applications for AEO accreditation on a user-friendly electronic platform will be available from 8 December 2023.
The digitisation of the AEO application process will provide traders with:
· a streamlined application process for AEO accreditation through the implementation of an automated RLA platform for AEO;
· enhanced self-service functionality that empowers traders to manage their own registration and licensing profiles; and
· increased accessibility to the AEO programme through a digitised application process that eliminates excessive paperwork, making it easier for traders to become accredited AEOs in line with SARS Strategic Objective 2: Make it easy for taxpayers and traders to comply with their obligations.
The webinar will provide further insights into this new application platform and the end-to end process of AEO accreditation application.
As an important stakeholder, you are invited to join the webinar, and you may also extend the invitation to other interested parties.
Webinar details:
Theme: AEO-RLA Automation Process Webinar
Date: Thursday, 30 November 2023
Time: 17:00-19:00
Platforms: (Virtual) Zoom and YouTube
Register in advance for this webinar on the following link:
https://sars-gov-za.zoom.us/webinar/register/WN_2wrsGhLGQU6GzDZxpSILEg
Meeting ID: 921 7009 0989
Passcode: 506591
After registering, you will receive a confirmation email with information on how to log on to the webinar, and for an opportunity to have your questions answered during the session. The webinar will be recorded and published on the SARS TV YouTube channel afterwards.
If you have questions, please send an email to AuthorisedEconomicOperator@sars.gov.za
Source: SARS Tariffs
Invite to a webinar on 30 November on the Customs Authorised Economic Operator (AEO) process
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