Bulk and Additional Payments on eFiling

29 July 2022 – The Bulk and Additional Payment guide is updated and serves as a guide to assist to upload a bulk payment(s) using the comma separated values (csv) file on eFiling. Once it has been created, it can be uploaded on eFiling to process bulk payments. The guide has been enhanced, taking the following into consideration:

  • A gap in the Bulk and Additional Payments on eFiling External Guide, which resulted in unallocated payments.
  • The screenshot depictions on the eFiling section of the guide have been updated.

Source: SARS Tariffs
Bulk and Additional Payments on eFiling

Customs & Excise – SARS wage negotiations dispute: changes to cargo processing hours at selected ports

29 July 2022 – SARS and its recognised trade unions, the National Education Health and Allied Workers Union (NEHAWU) and the Public Servants Association of South Africa (PSA), remain committed to resolving the ongoing wage negotiation impasse.

In line with discussions with trade bodies over the past week, and to ensure continued trade facilitation and streamlined process during this period, cargo processing times will be adjusted from 06:00 to 18:00 at the following ports with effect from 01 August 2022 until further notice.

All other port operations and processes (excluding cargo processing) will take place within the normal port operating times.

For more information see our letter to Trade.

Source: SARS Tariffs
Customs & Excise – SARS wage negotiations dispute: changes to cargo processing hours at selected ports

VAT Domestic Reverse Charge transitional measures

29 July 2022 – How do the transitional measures work? The commencement date of the DRC Regulations was 1 July 2022 and a transition period of one month from 1 July 2022 was allowed for affected vendors to ensure that they make the necessary adjustments to invoicing, accounting systems and other requirements under the DRC Regulations. In light of the invoicing and system practicalities   and the circumstances prevailing, the DRC Regulations will apply to all valuable metal supplies from 1 August 2022. All affected vendors are required to have their  systems updated during the transition period provided.

See the VAT DRC landing webpage here.

See clarity on the transitional measures.

Source: SARS Tariffs
VAT Domestic Reverse Charge transitional measures

Customs – Offences and Penalties

28 July 2022 – The Offences and Penalties Policy document has been revised to explain how to apply PAJA when a client elects to be dealt with departmentally in terms of Section 91 and the client have supporting documents to prove their mitigating circumstances.

The deposit amount for the possible penalty (SC-CO-01-01-A01) relating to the contravention of Section 8 (Cargo Reports) has been amended.  The annexures are attached to the internal to the policy document.

Source: SARS Tariffs
Customs – Offences and Penalties

Media Release: Media update on the ongoing SARS strike

27 July 2022 – The South African Revenue Service (SARS) remains committed to resolving the ongoing industrial action with organised labour. As communicated earlier, SARS does not determine its own budget, but relies on funding allocation from National Treasury. It is within this context that SARS commenced negotiations with its partners in labour.

See the full media statement here.

Source: SARS Tariffs
Media Release: Media update on the ongoing SARS strike

Status of SARS branch offices and contact centre

25 July 2022 – Our current call volumes are high and waiting times extremely long. A number of our branches are also closed for in person visits. All our online services are available and we encourage taxpayers to make use of these.

The status of the SARS branches today as at 12:00:

EC Uitenhage Open
EC East London Closed
EC Gqeberha Open
EC Mthatha Open
FS/NC Welkom Open
FS/NC Bloemfontein Open
FS/NC Kimberley Open
FS/NC Kroonstad Closed
FS/NC Bethlehem Open
FS/NC Upington Closed
GN Soweto Closed
GN Pavilion Closed
GN Pretoria North Closed
GN Doringkloof Open
GN Rissik Open
GN Randburg Open
GN Roodepoort Open
GN Pretoria CDB Closed
GN Ashley Gardens Open
GS Alberton Office Open
GS Benoni Closed
GS Edenvale Closed
GS Vereeniging Open
GS Krugersdorp Open
GS Randfontein Open
GS Nigel  Closed
GS Springs Closed
GS Boksburg Closed
KZN Richardsbay Closed
KZN Port Shepstone Open
KZN Pietermaritzburg Closed
KZN Trescon Durban Closed
KZN Umhlanga Ridge Open
KZN New Castle Open
KZN Pinetown Closed
Limpopo Sibasa Open
Limpopo Giyani Open
Limpopo Lebowakgomo Open
Limpopo Polokwane Open
MP Witbank Open
MP Nelspruit Open
MP Standerton Open
NW Klerksdorp Open
NW Mmabatho Closed
NW Rustenburg Open
WC Bellville Open
WC Worcester Open
WC George Open
WC Beaufort West Open
WC Mitchells Plain Open
WC Paarl Open
WC Cape Town Open

 

EC = Eastern Cape

FS/NC = Free State/Northern Cape

GN = Gauteng North

GS = Gauteng South

KZN = Kwazulu-Natal

MP = Mpumalanga

NW = North West

WC = Western Cape

Source: SARS Tariffs
Status of SARS branch offices and contact centre

Media Release on the Chinese Railway Rolling Stock Corporation matter

21 July 2022 – The South African Revenue Service (SARS) welcomes the judgment by the North Gauteng High Court dismissing the Chinese Railway Rolling Stock Corporation’s (CRRC) application to have SARS return money taken from its bank accounts in terms of third party appointments under section 179(6) of the Tax Administration Act No. 28 of 2011 as part of SARS efforts to collect outstanding taxes.

Section 179 of the Tax Administration Act empowers SARS to collect a taxpayer’s outstanding tax debt from a third party who holds or owes, or will hold or owe, money for or to the taxpayer. Section 179(6) empowers SARS to do so without first issuing a letter of demand for the tax debt to the taxpayer if issuing the demand would prejudice the collection of the debt.

This positive judgment protects SARS’ legal authority to use section 179(6) to collect outstanding taxes and represents a significant victory for SARS in its ongoing tax collection and compliance efforts, especially considering the country’s current constrained economic circumstances.

The conduct of non-compliant taxpayers deprives Government of legitimate resources to the detriment of both the State and the South African public who rely on basic services from government. SARS will continue to pursue its mandate of collecting all revenue due, without fear, favour or prejudice.

SARS Commissioner Mr Edward Kieswetter commended SARS for acting swiftly to recover taxes that were due to the fiscus. He said “any delay in acting with such speed would have seen the funds repatriated abroad, with little prospects of recovering the debt owed to SARS. Furthermore, this proves that SARS is on the right path to enhancing its ability and capability to deter non-compliant behaviour and the accompanying sense of impunity on the part of certain taxpayers. This is a major victory for the organization and citizens of the country.”

The Commissioner concluded that “SARS is absolutely determined to work with other law enforcement agencies to follow up on the Zondo Commission’s recommendations in areas that fall within the legal framework that governs tax administration in the country. This determination to work co-operatively with all relevant agencies reflects SARS’ commitment to spare no effort to hold those accountable for State Capture where tax crimes were committed”.

Source: SARS Tariffs
Media Release on the Chinese Railway Rolling Stock Corporation matter