Month: January 2024

18 January 2024 – Customs and Excise Act, 1964: The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –

• Part 1 of Schedule No. 1, to provide for technical amendments, by the insertion of new 8-digit tariff subheadings under Chapters 5, 12, 20, 30, 41 and 72 (with retrospective effect from 1 January 2024);
• Part 1F of Schedule No. 6, by the substitution of Note 1 to remove the reference to rebate item 623.01, as it no longer exists (with retrospective effect from 1 January 2024);
• Part 1 of Schedule No. 1, by the insertion tariff subheading 2009.89.55 and 2009.90.15 to provide for nut juices in subheading 2009.89 and mixtures of nut juices in subheading 2009.90 (with retrospective effect from 1 January 2022);
• Part 2 of Schedule No. 4, by the creation of a temporary rebate provision for the importation of optic fibre cables and electrical apparatus, classifiable under tariff subheading 8544.70, used in the international submarine optical fibre cable infrastructure, as well as the creation for a temporary rebate provision for electrical apparatus for making connections to or in electrical circuit, for a voltage not exceeding 1000 volts, other, classifiable under tariff subheading 8536.90.90, for use in international submarine optical fibre cable infrastructure – ITAC Report 614; and
• Appendix II to Annex 1 of the SADC Protocol on Trade, where it appears in Part B to the General Notes in Schedule No. 1, is being amended to substitute the 12-block SADC Certificate of Origin template with the 13-block SADC Certificate of Origin template as agreed on the 28th meeting of the SADC CMT.

Publication details will be made available later

Source: SARS Tariffs
Legal Counsel – Secondary Legislation – Tariff Amendments 2024

18 January 2024 – The deadline for individual taxpayers and trusts that are provisional taxpayers to file their income tax returns for the 2023 tax year, is Wednesday 24 January 2024. The 2023 year of assessment refers to the period between 01 March 2022 to 28 February 2023.

A provisional taxpayer is any person who receives income or to whom income accrues, other than remuneration.  A Trust is included under the definition of a “person” in terms of the Income Tax Act, no.58 of 1962 and is therefore regarded as a taxpayer.

All Trusts are required to file a tax return annually, including those that are not economically active. A trustee is the representative taxpayer of a Trust and is liable to file on behalf of the Trust or appoint a registered tax practitioner to do so.

The South African Revenue Service (SARS) is taking a zero-tolerance approach to taxpayers not registering for the applicable tax, not filing tax returns, not making accurate declarations in their tax returns and failing to make payments due to SARS where applicable. Non-compliance with these obligations is a criminal offence and will attract penalties and interest.

As of the 2023 year of assessment, trustees are required to submit mandatory supporting documents during the filing process. These documents include amongst others, the Trust instrument, Annual Financial Statements, Letters of Authority, resolutions/minutes of trustee meetings and an organogram depicting the Beneficial Ownership of the Trust. Additionally, beneficiaries of Trusts are required to declare their income, including income derived from a Trust, in their personal income tax returns.

SARS has made it easy for taxpayers to comply through online filing solutions. The personal income tax return (ITR12) and Trust income tax return (ITR12T) may be obtained on eFiling while an appointment with a SARS branch may be made on the SARS website. Taxpayers are encouraged to refer to the SARS website for further information on their tax obligations, Trusts, Tax Filing Season 2023 and Provisional Tax.

For more information, contact SarsMedia@sars.gov.za

Source: SARS Tariffs
Media release – Deadline for provisional taxpayers, including trusts, is Wednesday 24 January 2024

17 January 2024 – 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 and technology infrastructure. To provide clarity and certainty, make it easy for taxpayers and traders to comply with their obligations and building public trust and confidence, our technology assets must 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 and technology infrastructure are available, robust and secure, by performing regular upgrades, enhancements and maintenance.

Considering the above, SARS Digital platform upgrades are scheduled for Friday, 19 January 2024 from 22h00 to 02h00 on Saturday 20 January 2024.

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, 19 January 2024 @ 21h00.

Source: SARS Tariffs
eFiling platform upgrade on 19 January 2024

12 January 2024 – The SARS branch in Rissik Street, Johannesburg CBD, will be closed until Monday, 15 January due to a gas leak. All virtual appointments will still be honoured. We apologise for the inconvenience.

Source: SARS Tariffs
Notice: SARS branch in Rissik Street, Johannesburg closed

11 January 2024 – Kindly note that the Rissik street branch closed for the rest of today, Thursday 11 January 2024.

 

Source: SARS Tariffs
SARS Rissik branch closed for rest of day

10 January 2024 – 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 and technology infrastructure. To provide clarity and certainty, make it easy for taxpayers and traders to comply with their obligations and building public trust and confidence, our technology assets must 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 and technology infrastructure are available, robust and secure, by performing regular upgrades, enhancements and maintenance.

Considering the above, SARS Digital platform upgrades are scheduled for Saturday, 13 January 2024, from 22h00 to Sunday morning 02h00.

During this time, you may experience intermittent service interruption on our Tax and Customs Digital Platform.

Stakeholders are therefore urged to submit priority Goods Declarations (bills of entry) and Road Manifest by Saturday, 13 January 2024 @ 21h00.

Source: SARS Tariffs
Customs digital platform upgrade on 13 January 2024

6 January 2024 – Customs officers of the South African Revenue Service seized 23 kilogrammes of narcotics disguised as moulded artwork, with an estimated street value of R37-million, at the cargo sheds of the OR Tambo International Airport this week.

The Customs officers were doing their inspection rounds when they came across a box headed for New Zealand. The box contained items of moulded artwork, which looked suspicious. The officers used a narcotics test kit and some of the items tested positive for crystal meth, which weighed 10kg.

A test by the South African Police Service (SAPS) on other items tested positive for fentanyl which weighed 13kg. The narcotics were handed over the SAPS for further investigation.

SARS Commissioner Edward Kieswetter praised the vigilance of the Customs officers who detected the narcotics. “SARS Customs will spare no effort in stopping the export or import of narcotics and any illegal substance which cause so much pain and hardship for families, particularly their youth.

“Drug smugglers must know that our Customs Division is fully committed to this objective, and will act without fear or favour against those criminals involved in the drugs trade. They must know that they will face the full might of the law,” Commissioner Kieswetter said.

For more information, contact SARSMedia@sars.gov.za

 

Source: SARS Tariffs
Media release – “Artwork” drugs seized at ORTIA