Updated Customs Registration, Licensing and Designation documents

6 October 2023 – The documents listed below have been updated to include conditions for when an application for the renewal of a license will be auto-approved, as well as the requirements for the registration of diesel food manufacturers. The SARS Online Query System (SOQS) external guide has also been updated to include the new query option that will enable diesel food manufacturers to submit their application and supporting documents to SARS electronically:

Source: SARS Tariffs
Updated Customs Registration, Licensing and Designation documents

PAYE Monthly submission external BRS was published

6 October 2023 – A part of the Modernisation journey that SARS has embarked on, is to replace the current employees’ tax, provisional tax and assessment filing seasons for employers and non-business individuals with a modern, fully automated tax assessment, withholding and paying to SARS of tax due system.

The first step in achieving this objective requires Employers to submit payroll data monthly from 1 March 2025. The PAYE Monthly Submission External BRS defines the requirements Employers must adhere to for the monthly submissions.

Source: SARS Tariffs
PAYE Monthly submission external BRS was published

Media Release: Constitutional court decision on duty-free purchases

6 October 2023 – The Commissioner for the South African Revenue Service (SARS), Mr Edward Kieswetter, has welcomed the decision of the Constitutional Court in the matter between Nu Africa Duty Free Shops (Pty) Ltd and Others and the Minister of Finance and Others.

The matter arose when the SARS Commissioner identified and reported abuse in the system where certain diplomats were purchasing duty-free tobacco and alcohol in South Africa and reselling them in the domestic market. These investigations estimated that the fiscus was losing about R100 million per month.

The Minister of Finance then announced a review of the treatment of duty-free shops, which would include a revision of the schedules made under the Customs and Excise Act and the VAT Act that regulate the duty-free retailers.

See the full media statement here.

Source: SARS Tariffs
Media Release: Constitutional court decision on duty-free purchases

eFiling platform upgrade on 7 October 2023

6 October 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 Saturday morning, 7 October 2023 from 5:00 to 10:00.

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

Source: SARS Tariffs
eFiling platform upgrade on 7 October 2023

Reminder: Invitation to a webinar on basic principles of tax-deductible receipts for tax exempt institutions

5 October 2023 – We invite you to this webinar on tax-deductible donations (section 18A receipts), to help you fulfil your tax obligations and remain tax compliant.

Section 18A tax exempt institutions are required to ensure that funds for which tax-deductible receipts were issued are applied to qualifying activities within the borders of South Africa. To remain in good standing and retain their exemption and section 18A status, there are additional requirements that must be complied with, including the submission of annual third-party returns.

Pursuant to our strategic objectives of providing clarity and certainty and making it easy for taxpayers to comply with their tax obligations, the webinar aims to educate taxpayers on the above-mentioned requirements.

The following topics will be covered:

  • S18A legislative requirements
  • Qualifying and Non-Qualifying Donations
  • Continued Compliance Requirements
  • What Donors need to know and do

As an important stakeholder, you are invited to join the webinar. You may also extend the invitation to other interested parties.

Webinar details:

After registering, you will receive a confirmation email with information on how to login to the webinar for an opportunity to have your questions answered during the session. The webinar will also be recorded and published on the SARSTV YouTube channel afterwards.

YouTube:  https://youtube.com/live/bfou3lJNrMg?feature=share

To view the presentation click here.

If you have questions about tax exemption institution status and section 18A, please send an email to section18Aquestions@sars.gov.za

Source: SARS Tariffs
Reminder: Invitation to a webinar on basic principles of tax-deductible receipts for tax exempt institutions

Traders and Travellers Connect Edition 2

5 October 2023 – SMME Traders Connect Newsletter Edition 2

The SMME Traders Connect Newsletter edition 2 is now available.  In this edition we focus on Customs Administered Incentives. There are several SARS incentives administered by Customs which may benefit SMME Traders. We plan to put a special spotlight on these incentives individually, to provide relevant information and insight.

Source: SARS Tariffs
Traders and Travellers Connect Edition 2