eFiling upgrade on 11 August 2023

11 August 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 & technology infrastructure. In order to provide clarity & certainty, make it easy for taxpayers & traders to comply with their obligations and building public trust and confidence, our technology assets have to demonstrate the highest levels of availability, robustness and security.

Pursuant to 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 & technology infrastructure are available, robust & secure, by performing regular upgrades, enhancements, and maintenance.

In light of the above, eFiling may be intermittently unavailable on Friday 11 August 2023 from 18:00 until 22:00.

Source: SARS Tariffs
eFiling upgrade on 11 August 2023

Latest VAT Connect Newsletter is available

7 August 2023 – The latest VAT Connect Newsletter Issue 16 is now available. This issue includes information on recent amendments, documentary requirements for repossession and surrender if goods, the new dispute resolution process, changes to the VAT registration process, commercial accommodation arranged via Apps and platforms and domestic reverse charge regulations.

Source: SARS Tariffs
Latest VAT Connect Newsletter is available

Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal 2025–2023

4 August 2023 – Companies Act, 2008

Winding-up application – business rescue application launched thereafter – stratagem to avoid winding-up – business rescue application an abuse of court process – applicants in business rescue application non-suited – winding-up order correctly granted.

Source: SARS Tariffs
Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal 2025–2023

Customs Registration, Licensing and Designation

4 August 2023 – SARS would like to exchange declaration information electronically with other government agencies (OGAs) when imported or exported goods have been detained for inspection by them. When applying for an importer or exporter client types these applicants are therefore required to:

  • Grant SARS consent; or
  • Refuse consent.

The facility codes used in Box 30 on the Customs Clearance Declaration (CCD) have been updated to change the name Gridrod SA (Pty) Ltd. to Grindrod SA (Pty) Ltd.

Updated guide and annexure:

Source: SARS Tariffs
Customs Registration, Licensing and Designation

CAPTCHA error when uploading supporting documents on the SARS Online Query System

4 August 2023 – Certain Tax Practitioners and Taxpayers are unable to upload supporting documents on SARS Online Query System (SOQS) due to a Captcha error – see below.

This is resolved by clearing the browser cache. See these easy steps to clear different browsers.

Source: SARS Tariffs
CAPTCHA error when uploading supporting documents on the SARS Online Query System

Gradual implementation of the 13 blocks SADC Certificate of Origin (SCO) and transitional arrangements for the smooth phasing-out of the 12 blocks SCO

3 August 2023 – You will recall that in the past SARS has been issuing and certifying both 12 and 13 blocks SCO for goods destined within SADC Countries. In 2020 SARS requested the SADC members states to gradually phase-out the 12 blocks SCO in compliance with the record of the decisions of the 28th meeting of the Ministers of Trade that was taken in 2016, Gaborone, Botswana.

The transition from the 12 to 13 blocks SCO took a considerable period due to excess stock. Now that SARS and Traders have limited stock of the 12 blocks SCO, it is now an opportune time to transition to the 13 blocks SCO in compliance with the 28th Ministerial decision.

For more information, see our letter to Trade.

Source: SARS Tariffs
Gradual implementation of the 13 blocks SADC Certificate of Origin (SCO) and transitional arrangements for the smooth phasing-out of the 12 blocks SCO