Legal Counsel – Secondary Legislation – Public Notices 2024

31 May 2024 – Tax Administration Act, 2011: Public Notice 4918 as published in Government Gazette 50741 of 31 May 2024 relating to returns to be submitted by a person in terms of section 25 of the Tax Administration Act, 2011, read with section 66(1) of the Income Tax Act, 1962

Source: SARS Tariffs
Legal Counsel – Secondary Legislation – Public Notices 2024

eFiling platform upgrade on 1 and 2 June 2024

31 May 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, 1 June 2024 from 20h00 to 03h00 Sunday, 2 June 2024.

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

Source: SARS Tariffs
eFiling platform upgrade on 1 and 2 June 2024

Tax Directives software update for the Two Pot Retirement system 

28 May 2024 – To facilitate the upcoming two-pot retirement system changes, SARS will be making enhancements to the Tax Directives process. The changes are detailed in IBIR-006 Tax Directives interim Interface Specification Version 6.702. A revised version of the specification will be published once the law is promulgated. SARS will also communicate trade testing dates in due course.

Source: SARS Tariffs
Tax Directives software update for the Two Pot Retirement system 

SMME Connect edition 8 (May 2024)

24 May 2024 – The 8th edition of the SMME Connect provides insights to assist small business owners in complying with the Employer Reconciliation (EMP501) obligations during the filing season. The 2024 employer filing season opened on 1 April 2024 and will close on 31 May 2024. SARS urges all employers to adhere to the deadline to avoid any penalties. Employer declaration reconciliation requires an employer to submit an accurate Employer Reconciliation Declaration (EMP501), Employee Tax Certificates [IRP5/IT3(a)s] to be issued and, if applicable, a Tax Certificate Cancellation Declaration (EMP601).

Source: SARS Tariffs
SMME Connect edition 8 (May 2024)