Month: May 2024

17 May 2024 – Where an entity’s profile has been merged incorrectly, a request to unmerge can be made at a SARS branch office (remember to make an appointment).  Where an unmerge request has been finalised, the profiles or access associated with the unmerge will be amended, and the Recorded Representative needs to be confirmed.  This will imply that the previous Registered Representative must ensure their eFiling profile is correct and has been activated on eFiling, to successfully transact at a SARS Branch or via eFiling. The current prescribed process for the activation of the Registered Representative and related profiles, as documented for the Merge process, must be adhered to.

Important note:  A profile will not be able to perform a merge on eFiling if an unmerge request exists and is still in progress.

Source: SARS Tariffs
Unmerge of entity profiles

16 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 Friday, 17 May 2024 from 18h00 to 22h00 .

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

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 all Goods Declarations (bills of entry) and Road Manifest, especially those deemed priority, by Friday, 17 May 2024 @ 17h00.

Source: SARS Tariffs
eFiling platform upgrade on 17 May 2024

16 May 2024 – The SARS Bellville branch will be closed from today until further notice. More detail will be made available as soon as possible. Virtual appointments will be honoured but no physical visits or walk-ins. We will communicate alternative service points as soon as possible. Our apologies for any inconvenience.

Source: SARS Tariffs
SARS Bellville branch is closed until further notice

14 May 2024 – The Legislative changes of Section 4(3D) of the Customs and Excise Act (Act 91 of 1964) provide for the publication of tariff determinations to assist traders who are required to make tariff self-determination when clearing goods of the same class or kind. The Tariff Classification documents have been revised to align the process with this Legislative change.

Customs Tariff Classification External Policy (SC-CR-A-09) and Excise Tariff Determination Policy (SE-TDN-02) have merged. The Excise document, TDN-02 – Tariff Determination Policy is withdrawn.

Se the updated policy: SC-CR-A-09 – Tariff Classification – External Policy.

Source: SARS Tariffs
Customs and Excise – Tariff Classification

14 May 2024 – The state provides state warehouses for the safekeeping of goods. These are managed by Customs. The purpose of this list of unentered goods is to notify the importer, exporter and any other person that has interest in the goods that the goods have been taken up into the State warehouse and if they remain unentered they will be disposed in accordance with the provisions of the Customs & Excise Act.

See the latest Customs Weekly List of Unentered Goods here.

Source: SARS Tariffs
Customs Weekly List of Unentered Goods now available

8 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, 11 May 2024 from 20h00 to 00h30 Sunday, 12 May 2024.

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

Responses (CUSRES messages) to transactions submitted during this time will be delayed.

Stakeholders are therefore urged to submit all Goods Declarations (bills of entry) and Road Manifest, especially those deemed priority, by Saturday, 11 May 2024 @ 14h00.

Source: SARS Tariffs
eFiling platform upgrade on 11 May 2024

7 May 2024 – The state provides state warehouses for the safekeeping of goods. These are managed by Customs. Their main purpose is to secure the duty and VAT due on undeclared, abandoned or seized goods. Declared goods detained provisionally for the correct tariff classification or without a permit are also stored in state warehouses. Once the importer or owner of the goods has met all customs requirements, the goods may be released on receipt of state warehouse rent.

Unclaimed goods may be sold by public auction after a prescribed period from the date on which the goods were placed in the state warehouse. The proceeds go towards covering duties, VAT or other expenses. See the latest Customs Weekly List of Unentered Goods here.

Source: SARS Tariffs
Now available – Customs weekly list of Unentered Goods

7 May 2024 – The SARS Annual Performance Plan (APP) 2024/25 is now available. This APP builds on a strong foundation and our lasting dedication to the South African public, taxpayers and traders. In this financial year, SARS commits to:

1. Prioritise the most essential and beneficial strategic initiatives. The initiatives aim to use technology to help taxpayers and traders meet their tax obligations voluntarily, increase public trust and confidence in SARS, and to make SARS a lean, integrated, and data-driven organisation through the SARS Modernisation Programme.

2. Operationalise our aspiration that “tax just happens” guided by the principles of “Tax Administration 3.0” and “the best service is no service”. The end-state we aim to reach is a seamless taxpayer and trader experience that is clear, simple, easy, and accessible.

3. Further the implementation of our revenue management philosophy that conceptualises revenue as made up of revenue from the economy (including tax-policy interventions) and an efficient compliance programme. SARS will continue to explore opportunities to enhance base effects from compliance interventions by executing its compliance programme.

4. Build our people capability; strengthen the leadership bench; focus on achieving excellent operations management; implement our enhanced employee value proposition; and finalise organisational arrangements and focus on succession management.

See the full SARS Annual Performance Plan (APP) 2024/25 document here or visit the Annual reports & Strategic plans webpage.

Source: SARS Tariffs
SARS Annual Performance Plan for 2024 -2025 now available

7 May 2024 – An essential part of the delivery of SARS’s Vision 2024 is the organisation’s digital platforms and technology infrastructure. As such, on 20 April 2024, SARS successfully released the system enhancements to improve its efficiency and effectiveness in resolving Trust tax disputes. These enhancements will aid in providing clarity and certainty and make it easy for taxpayers and traders to comply with their obligations.

The Trust dispute process was always a manual process that was done using the ADR1 and ADR2 forms (alternative dispute resolution forms). The new enhancements for Trusts will entail the submission of disputes through eFiling or by visiting a SARS branch. Therefore, the current electronic functionalities for disputes, Requests for Reasons, Requests for Remission (RFR), Notices of Objection, and Notices of Appeal, now accommodate submissions by Trusts.

Both channels will assist taxpayers in capturing the RFR, or dispute, via a fully guided process.

However, it should be noted that Trusts that submitted any of the processes mentioned above before 20 April 2024 should still conclude their dispute through the manual process.

Source: SARS Tariffs
Dispute Resolution Enhancements for Trusts