Year: 2023

10 February 2023 – We are aware of technical issues affecting a number of our digital services. Our technical teams are hard at work to resolve these and we apologise for any inconvenience caused.

 

Source: SARS Tariffs
SARS Systems

10 February 2023 – The Clarification document for AEOI (FATCA) Reporting TIN Codes was updated. The purpose of this document is to clarify the application of the supplied codes for the Taxpayer Identification Number (TIN) data fields for FATCA submissions. This version 3 was updated to align with the IRS Notice 2023-11. See the Automatic Exchange of Information webpage.

Source: SARS Tariffs
Automatic Exchange of Information (AEOI)

10 February 2023 – A survey will be distributed to a selected group of traders. On the Current Surveys, SMSs and emails webpage, see an extract of the cover letter for confirmation that it’s legit and not a scam. The survey will run from 13 – 28 February 2023.

Source: SARS Tariffs
Customs – Trade Facilitation Indicators Survey

9 February 2023 – The IT3(d) Business Requirement Specification (BRS) document has been published which sets out the manner in which S18A third party information should be submitted to SARS and in preparation for the early adopters phase in April 2023.

Please feel free to send queries and comments regarding the BRS and implementation of the IT3(d) to TEISegment@sars.gov.za.

Source: SARS Tariffs
Business Requirement Specification – Submission of Section 18A receipts issued

9 February 2023 – The list of approved venture capital companies has been updated with the following changes:

• Change of name – Anuva Investments (Pty) Ltd changed to Anuva Investments Ltd; and
• Withdrawal of s12J registration – Imvelo Ventures (Pty) Ltd submitted request to withdraw s12J registration on 6 December 2022.

Source: SARS Tariffs
Updated list of approved venture capital companies

9 February 2023 – Tax Administration Act, 2011

• Lance Dickson Construction CC v CSARS (A211/2021) [2023] ZAWCHC 12 (31 January 2023)

Understatement penalty: Whether the Tax Court, having found that SARS had failed to establish that the taxpayer’s understatement of its taxable income resulted from a failure to take reasonable care completing its return, was nonetheless entitled to impose a 25% penalty, SARS having failed to plead a case for the imposition of a penalty on any ground other than the one it failed to prove.

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

In our endeavour to make it easy for taxpayers and traders to fulfil their obligations whilst ensuring that our digital platforms are safe and secure, we conduct regular maintenance and enhancements to improve the experience. Considering this, we have a planned maintenance period on Friday, 10 February 2023 from 20:00 until 06:00 on Saturday morning during which time eFiling and MobiApp will be unavailable. In addition, on Saturday, 11 February, between 20:00 and 22:00 eFilers may experience intermittent response. We apologise for any inconvenience that may be caused.

Source: SARS Tariffs
Upgrade of the SARS eFiling Technical Platform

8 February 2023 – Income Tax Act, 1962, and Tax Administration Act, 2011

• CSARS v Coronation Investment Management SA (Pty) Ltd (1269/2021) [2023] ZASCA 10 (07 February 2023)

Revenue – income tax – Income Tax Act 58 of 1962 – section 9D exemptions – whether a ‘controlled foreign company’ is a ‘foreign business establishment’ as defined – Tax Administration Act 28 of 2011 – understatement penalties.

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

8 February 2023 – The list of the facility codes used in Box 30 on the Customs Clearance Declaration (CCD) has been updated to include the details of the new approved Container Depot in Durban, Afro Persian Shipping (Pty) Ltd.

The Facilities code list is an annexure to the External Policy for the Registration, Licensing and Designation.

Source: SARS Tariffs
Customs – Registration, Licensing and Designation

7 February 2023 – Invitation to a webinar on Tax Directives

Due to the State of The Nation Address (SONA), this webinar will now take place on Thursday, 16 February 2023.

SARS will host a webinar on Tax Directives to assist taxpayers to comply with their tax obligations.

A tax directive is an official instruction from SARS to a taxpayer’s employer or fund manager to deduct tax at a set rate, determined by SARS. This directive ensures that a fair tax rate is paid on your earnings, especially for larger or irregular payments. An approved tax directive is only valid for the tax year or period that it was applied for.

The following topics will be covered:

• Types of Tax Directives
• Type of Tax Directives by Tax Practitioners on behalf of Individuals and Employers
• Tax Directive application process
• Timelines for the Tax Directives applications
• Tax Directive updates/ changes
• Access to Tax Directives via eFiling

Taxpayers have the right to lodge a dispute when they are not in agreement with an assessment. The aim of this webinar is to educate taxpayers about their rights and obligations relating to the dispute process.

The following topics will be covered:

• Definition of the dispute process and the types of disputes that exist.
• Time frames for different disputes to be lodged
• What channels are available for the various dispute processes
• The timelines in which disputes and appeals are finalised.
• What is Alternative Dispute Resolution (ADR)?
• Common errors that lead to rejection of disputes and delay the dispute process.

The details of the webinar are as follows:

Date: Thursday, 16 February 2023
Time: 17:00-19:00

YouTube:  https://youtube.com/live/CrjDUA3Tzm0?feature=share

Source: SARS Tariffs
Webinar on Tax Directives – Update