News

25 April 2024 – Employer Annual Reconciliation period

The submission period for Employers’ Annual Reconciliation Declaration (EMP501) is 1 April to 31 May 2024.

Importantly, these reconciliation declarations (EMP501) must include the latest and most accurate payroll information regarding their employees, and the tax they have deducted covering the full tax year from 1 March 2023 to 28 February 2024.

The employer’s annual reconciliation must be submitted by 31 May 2024, so that employee’s auto-assessments and tax returns can be prepared accurately.

For more information, watch the guidance videos below:

• How to install and update e@syfile
• How to add employer and employees on e@syfile

Source: SARS Tariffs
Employer Annual Reconciliation period

24 April 2024 – The Mandatory Disclosure Rules (MDR) process has been designed to improve compliance within the Common Reporting Standard (CRS). The process aims to identify practices of tax avoidance and opaque offshore structures that attempt to circumvent the reporting.      

The functionality can receive and send information on reportable arrangements to improve compliance and the quality of data received within CRS. SARS will be able to receive declarations from local and foreign intermediaries based on prescribed rules, and send out validated reports in line with Automatic Exchange of Information (AEOI) standards.

A new webpage and eFiling guide have been published:

• Mandatory Disclosure Rules (MDR) on Common Reporting Standards (CRS), Avoidance Arrangements and Opaque Offshore Structures
• GEN-GEN-49-G01 – Administration of Exchange of Information MDR Rules – External Guide

Source: SARS Tariffs
Mandatory Disclosure Rules

24 April 2024 – The Western Cape Mobile Tax Unit schedule for May 2024 is now available.

Source: SARS Tariffs
Western Cape Mobile Tax Unit Schedule for May 2024

24 April 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 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, 26 April 2024 from 18h00 to 21h00 on Sunday, 28 April 2024.

During this time, you may experience intermittent service interruption on our Tax and Customs Digital Platforms.

Stakeholders are therefore urged to submit priority Goods Declarations (bills of entry) and Road Manifest by Friday, 26 April 2024 @ 14h00.

Source: SARS Tariffs
Reminder: Digital platforms upgrade on 26 to 28 April 2024

22 April 2024 – The automated dispute process is now extended to Trusts. A Trust is now able to lodge the relevant dispute (RFR01, RFRE, NOO or NOA) on eFiling or at the SARS Branch.  The manual ADR1 form for objections is no longer accepted for Trusts from 20 April 2024. 

The Trust dispute process will be the same as the process currently applicable to Personal Income Tax.  Suspension of payment will not be included for Trusts at this stage.

• GEN-PEN-05-G02 – Guide to submit a dispute via eFiling – External Guide

 

Source: SARS Tariffs
Automation of the Trust dispute process

22 April 2024 – SARS has identified fraudulent activities where users attempt to register to use the eFiling platform, and that compels SARS to embark on an initiative aimed at curbing these illicit activities.

A taxpayer is required to provide a valid email address and cell phone number to register for and utilise the eFiling service. This information will serve as the eFiling security contact details and will be used to send a one-time-pin (OTP) to authenticate the eFiler.

Should the SARS system identify that the email address or cell phone number has already been provided by an eFiler and is actively in use (maximum usage reached), an error message will be displayed on the user’s screen. The taxpayer will be required to insert alternate contact details to continue or book an appointment with the SARS Branch for assistance.

The related guides have been updated:

• IT-AE-47-G01 – How to register for the use of the SARS MobiApp – External Guide
• IT-AE-49-G01 – Services offered via the SARS MobiApp – External Guide
• GEN-ELEC-18-G01 – How to Register for eFiling and Manage Your User Profile – External Guide

Source: SARS Tariffs
Enhancements to reduce eFiling registration fraud

22 April 2024 – You can now request your RLA status and Customs code from the SARS Online Query System(SOQS):

• The “Request my Customs Code” function enables you to retrieve your customs codes directly through the SARS Online Query System (SOQS).
• The “Request your RLA status” function enables you to track the progress of your RLA application submissions using the SARS Online Query System (SOQS).

No more queues, just seamless online query efficiency!

Source: SARS Tariffs
RLA status and Customs codes can now be requested on the SARS Online Query System (SOQS)

19 April 2024 – The latest Government Connect Newsletter Issue 17 is available. This issue includes information on Employees’ tax compliance, Third-party data annual submission, the enhancement of the SARS Online Query system and advancement in requesting SARS certificate for Third-party data submission.

Source: SARS Tariffs
Government Connect Issue 17 (April 2024)

19 March 2024 – As part of the RLA efficiency changes, the Customer Trader Portal has been updated to enable traders to download their notification of approval and registration certificates directly from the “Registered Client Type” section on the RLA dashboard.

SC-CF-42 – Customs Trader Portal – External Guide

Source: SARS Tariffs
Customs Trader Portal

19 April 2024 – Currently the Merge functionality available via eFiling or at Taxpayer Service, allows the taxpayer or representative to initiate a merge, which consolidates the Entity records and Tax Reference Numbers (TRNs) into a single tax profile.

A new ‘unmerge’ function has now been introduced and allows SARS branch offices to undo the incorrectly merged case. The unmerge option can only be used if cases have been previously merged or auto merged.  (Remember to make an appointment.)

GEN-ELEC-15-G01 – Guide to the Entity Merge Functionality on eFiling – External Guide

Source: SARS Tariffs
Merge and new Unmerge functionality