Month: September 2023

18 September 2023 – The registration and payment of Air Passenger Tax have been enhanced.

The related guides have been updated:

• APT-02-Air Passenger Tax – External Policy
• APT-03 – Air Passenger Tax – External Guide
• SC-CF-19 – Registration Licencing and Designation – External Policy
• SC-CF-19-A01 – Documentary Requirements – External Annexure
• SC-CF-19-A03 – Exemption from Ad Valorem Excise Licence and Payment – External Annexure
• SC-CF-19-A04 – Joint Ad Valorem Excise Licence – External Annexure

For more information, see the Air Passenger Tax webpage.

Source: SARS Tariffs
Customs and Excise – Air Passenger Tax registration and payment

18 September 2023 – The third-party data reporting process needs Representative Taxpayers or their representatives to report the required ITR12T information via the IT3-01 and IT3-02 forms. Representative Taxpayers or their representatives can view and correct the data or certificates that was submitted to SARS on request.

SARS requests that Section 18A approved entities (e.g., Government, Government Institutions, Public Benefit Organizations (PBO), or United Nations Agencies) who received donations and issued tax deductible receipts to Donors are to report those receipts to SARS.  If a receipt was issued, then it should be reported to SARS.

The relevant documents pertaining to these processes have been updated. Additionally, a new guide on how to manage the submission of IT3 third party data has been developed.

• GEN-ENR-01-G01 – Guide for the Submission of Third-Party Data using the Connect Direct channel – External Guide
• GEN-ENR-01-G02 – Guide for the Submission of Third-Party Data using the HTTPS Channel – External Guide
• GEN-ENR-01-G03 – Guide for the Submission and Declaration of IT3 Third-Party Data via eFiling – External Guide
• GEN-ENR-01-G10 – Manage Submission of IT3 Third Party Data – External Guide

Source: SARS Tariffs
Inclusion of IT3(t) & IT3(d) to the IT3 Third-Party Data reporting

18 September 2023 – Enhancements to the Tax Directives system have been successfully implemented in line with the ‘IBIR-006 Tax Directives Interface Specification Version 6.505. We appreciate your continued support in our endeavour to provide clarity & certainty and make it easy for taxpayers and traders to fulfil their obligations whilst ensuring safe & secure digital platforms, we continuously maintain and enhance our systems.

Thank you to those who assisted us with the Trade Testing for this solution, your participation and cooperation is valued.

For more information, see the I want a Tax Directive webpage.

Source: SARS Tariffs
Tax Directives successful implementation

15 September 2023 – Prior to 1 March 2023 a member of a retirement annuity fund could only transfer all the contracts / policies in that retirement annuity fund to only one other retirement annuity fund.

With effect from 1 March 2023 the definition of “retirement annuity fund” was amended to provide a member with more than one contract / policy in a retirement annuity fund can now transfer one or more of these contracts / policies to another approved retirement annuity fund, subject to the following conditions:

• The transfer value of the member’s interest must exceed R371 250 per contract / policy. Therefore, the value of each contract / policy must be equal to or more than R371 250 to be able to split the transfer to multiple approved retirement annuity funds. If any of the contracts / policies value is less than R371 250 the member cannot transfer to more than one retirement annuity fund.
• If the total member’s interest is not transferred, the amount remaining in the retirement annuity fund must exceed the amount of R371 250.

The monetary restriction of R371 250 will not be applicable per transferring contract / policy when the member’s entire interest in one retirement annuity fund is transferred to another retirement annuity fund (i.e. not transferred to more than one retirement annuity fund).

Tax directive system and application forms enhancements

Form C retirement annuities

• The tax directive system and the Form C tax directive application form was enhanced to allow up to four contract/policy to be transferred to multiple approved retirement annuity approved funds.
• The tax directive system will reject a tax directive application if:
  • The amount to be transferred is split in such a way that the value of each contract/policy does not exceed R371 250; and/or
  • The remaining amount in the retirement annuity fund does not exceed the amount of R371 250, in circumstances where the member’s vested interest is not transferred in full.

Recognition of Transfer (ROT) decline message

A significant number of ROT’s are outstanding. Therefore, some of the ROT rejection error messages have been updated to provide more detail as to why the ROT submission was rejected, to help the Fund Administrators and Long-term Insurers to better understand the reason for the rejection and to assist in the submission of the ROT’s.

Source: SARS Tariffs
Tax Directives changes and enhancements

15 September 2023 – The following enhancements have been implemented for the PAYE Interim Filing Season:

• There are no new source codes added, however there are minor changes to certain field types and validations;
• Enhancements to IRP5 certificates;
• Enhancements to Employment Tax Repository;
• EMP201 returns for suspended (s-coded) employers;
• Enhancements to EMP501 Reconciliation;
• Section 95 estimates.

Updated external guides:

• PAYE-AE-06-G06 – Guide for Codes Applicable to Employees Tax Certificates 2024 – External Guide
• PAYE-AE-06-G07 – Guide for Validation Rules Applicable to Reconciliation Declarations 2024 – External Guide
• PAYE-AE-06-G08 – Guide for Completion and Submission of Employees Tax Certificates 2024 – External Guide
• EMP-GEN-02-G01 – A Guide to the Employer Reconciliation Process – External Guide

Source: SARS Tariffs
Employer Interim Reconciliation Declarations (EMP501)

15 September 2023 – SARS’ aim is to record all beneficial owners of registered Trusts in order to comply with the Financial Action Task Force (FATF) requirements. In this regard, certain information must be submitted via e-Filing. These documents may include, but are not necessarily limited to, the following:

• An organogram, illustrative, or schematic diagram depicting effective control of the Trust. Where the Beneficial Ownership is in the form of other legal arrangements or legal entities, this should be provided in a separate attachment.
• An Excel spreadsheet containing the above information; or
• Such other document(s), which will elaborate on Beneficial Ownership in relation to the Trust.

When capturing the beneficial ownership information, it is mandatory for the current year’s return that at least one document be submitted that relates to beneficial ownership information. In the event there are more than 20 beneficial owners, the taxpayer must upload a supporting document that reflects the additional beneficial owner(s).

All minutes, excluding those dealing with internal trustee governance arrangements and/or administrative matters, must be submitted.

IT-AE-36-G02 – Comprehensive Guide to the Income Tax return for Trusts – External Guide

Source: SARS Tariffs
Enhancements to Trust Beneficial Ownership information

13 September 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. 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.

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

Considering the above, SARS Digital platform upgrades are scheduled for Friday, 15 September 2023 from 18:00 to 23:00.

During this time, you may experience intermittent service interruption on our eFiling Platform.

Customs Digital Platform will not be available during this time.

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, 15 September 2023 at 17:00.

Source: SARS Tariffs
eFiling platform upgrade on 15 September from 18:00

12 September 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, SARS Digital platform upgrades are scheduled for Tuesday 12 September 2023 from 21:00 to Wednesday 13 September 2023 at 03:00.

During this time, you may experience intermittent service interruption on our eFiling Platform.

Customs Digital Platform will not be available during this time.

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 Tuesday, 12 September 2023 at 20:00.

Source: SARS Tariffs
eFiling platform upgrade on 12 September 2023 from 21:00

12 September 2023 – We invite you to join this webinar on 14 September 2023 on Customs Automation of Refunds and Drawbacks.

Pursuant to our strategic objectives to modernise our systems to provide digital and streamlined online services, as well as make it simple for taxpayers and traders to meet their tax obligations, this webinar aims to assist traders to log into the system on eFilling and how the new Refunds and Drawbacks System will work.

As an important stakeholder, we invite you to join this webinar and to extend this invitation to other interested parties.

Details of the event:

Theme: Automation of Refunds and Drawbacks

• Date:  Thursday, 14 September 2023
• Time:  17:00 – 19:00
• Platforms:  Zoom and YouTube
• Register in advance for this webinar on the following link:  https://sars-gov-za.zoom.us/webinar/register/WN_HzSB9kYhQmmXJ-EVrueJVQ
• Meeting ID:  924 0396 1971
• Passcode:  824287

After registering, you will receive a confirmation email with information on how to log onto the webinar. The webinar will be recorded and posted on the SARS TV channel on YouTube after the event

YouTube:  https://youtube.com/live/ou_F8-xHWMg?feature=share

To view the presentation click here.

Source: SARS Tariffs
Invitation to a webinar on Automation of Refunds and Drawbacks

12 September 2023 – The Tax Directives specification was updated from version 6.504 to 6.505. The updated IBIR-006 Tax Directives Interface Specification Version 6.505 specifies the additional validation change to be implemented on 15 September 2023.

The additional validation change is in respect of asylum seekers and refugees relating to the permit number. You are encouraged to implement the validation change as soon as possible.

Please feel free to join us for a MS Teams Meeting on 15 September 2023 at 10:00 to discuss the validation, for the meeting details see the I want a Tax Directive webpage.

Please follow these steps to submit test files if you need to test this validation change:

Step 1: Before testing can commence, you will need to email 10 taxpayer reference numbers to ncts@sars.gov.za  to ensure the numbers are active.  In the email subject line, use “Tax reference numbers for Trade Testing”. A maximum of 10 taxpayer reference numbers will be allowed.

Step 2: You will be notified via the same email address to confirm when testing may commence.

For trade testing queries please email ncts@sars.gov.za.

Source: SARS Tariffs
Updated Tax Directives specification for 15 September 2023