Year: 2023

25 March 2023 – Customs and Excise Act, 1964: Rule amendment notice R3194 under sections 19A and 120, as published in Government Gazette 48293, relating to the amendments to rule 19A4.01(b)(ii), to clarify that a special customs and excise storage warehouse may be licensed for the storage of fuel levy goods received from a customs and excise manufacturing warehouse for removal to a BELN country or for export (including supply as stores for foreign-going ships) (DAR242)

Source: SARS Tariffs
Legal Counsel – Secondary Legislation – Rule Amendments 2023

24 March 2023 – The PAYE Employer Reconciliation BRS for the 2024 tax year was updated.

The PAYE BRS for Employer Reconciliation version 22 1 0 is now published (previous version was 22 0 0).

The validation rules for the Directive Information fields have been amended.

Source: SARS Tariffs
Updated BRS – PAYE Employer Reconciliation for 2023/2024

24 March 2023 – Beware of an email titled ‘SARS Letter for you’ or ‘Letter of Demand’. The email threatens the recipient with a court order and blacklisting, and has a link to a phishing website. Do not click on any links. See an example of this scam. 

Forward any suspicious mails to phishing@sars.gov.za or keep an eye on the Scams and Phishing webpage for a list of the latest scams.

Source: SARS Tariffs
Latest scam ‘Letter of Demand’

23 March 2023 – Tax Court Judgments

• SARSTC IT 45935 (ADM) [2023] ZATC CPT (23 March 2023)
• SARSTC 46206 (IT) [2023] ZATC JHB (21 February 2023)

Summaries are available on the Tax Court Judgments page

Source: SARS Tariffs
Legal Counsel – Dispute Resolution & Judgments – Tax Court: 2025–2023

20 March 2023 – USSD or quick codes as it is known, is a new feature available to taxpayers. Taxpayers can now request specific Personal Income Tax related services by typing in a USSD string *134*7277# into their mobile devices to SARS. The benefits are that it is free of charge and you don’t need to have smart phone or internet connectivity.

The following additional tax related services are offered to taxpayers via the USSD channel:

• What’s my Tax number?
• Account balance
• Do I need to file a tax return?
• eBooking

See the SARS Mobile Tax Services webpage for more information and a link to the online Guide.

Source: SARS Tariffs
New USSD service launching today

20 March 2023 – The following SARS branches are closed today. All virtual appointments will still be honoured. Continue to make use of our digital channels services.

The status at 10:00:

• Benoni
• Mbombela
• Witbank

The following Mobile Tax Units are not deployed today:

• Randfontein
• Pinetown

Status at 10:30:

• Uitenhage now also closed

Source: SARS Tariffs
SARS branches closed today

17 February 2023 – The latest Tax Practitioner Connect Newsletter Issue 40 is available.  This issue includes information on admin penalties for the different tax types, enhancements for Trust registration, the new Excise submission and payment dates, upcoming deadlines, the latest webinar and the latest branch closure.

Source: SARS Tariffs
Latest Tax Practitioner Connect Newsletter is available

16 March 2023 – Deregistration of Tax Types

View the latest presentation which outlines the relevant procedures to be followed when a taxpayer applies for a deregistration of a tax type.

Source: SARS Tariffs
Deregistration of Tax Types

13 March 2023 – Tax Administration Act, 2011

The following public notices were promulgated on Friday, 10 March 2023:

• Notice 3146 GG 48188 – Rules promulgated under section 103, prescribing the –
  • procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in section 104(2)
  • procedures for alternative dispute resolution
  • conduct and hearing of appeals
  • application on notice before a tax court
  • transitional rules
• Notice 3136 GG 48187 – Notice of address of service specified by the Commissioner in terms of section 11(5) with regard to any notice or process by which legal proceedings are instituted
• Notice 3135 GG 48187 – Notice of addresses at which a document, notice or request is to be delivered or made for purposes of rule 2(1)(c)(ii) and rule 3(1) read together with rule 2(c)(iii) of the rules promulgated in terms of section 103

Source: SARS Tariffs
Legal Counsel – Secondary Legislation – Public Notices 2023

Source: SARS Tariffs
Reminder – Upgrade of the SARS eFiling platform on 10 March 2023