Year: 2024

7 February 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, a SARS Digital platform upgrade is scheduled for 7 February 2024 from 20:00 – 23:00. During this time, you may experience intermittent service interruption on eFiling. Our apologies for the inconvenience.

Source: SARS Tariffs
eFiling platform upgrade on 7 February 2024

6 February 2024 – SARS will introduce enhancements to the Tax Directives process as indicated in the IBIR-006 Tax Directives Interface Specification Version 6.601.  Trade testing is planned to start on 12 February 2024 to prepare for the implementation of the software by end February 2024. In the event that dates are changed, SARS will communicate accordingly.

The Tax Directives Interface Specification is available here and you are encouraged to review it prior to testing.

Please follow these steps to submit test files:

Step 1: Before testing can commence, you will need to email 10 taxpayer reference numbers to ncts@sars.gov.za  to ensure the numbers are active.  In the email subject line, use “Tax reference numbers for Trade Testing”. A maximum of 10 taxpayer reference numbers will be allowed.

Step 2: You will be notified via the same email address to confirm when testing may commence.

For trade testing queries please email ncts@sars.gov.za.

Source: SARS Tariffs
Trade testing dates and software implementation: Tax Directives

2 February 2024 – The AfCFTA is a free-trade area, outlined in the African Continental Free Trade Agreement. The AfCFTA is the largest in the world in terms of participating countries since the formation of the World Trade Organisation.

On 31 January 2024, the Minister of Trade, Industry and Competition launched the implementation of the start of preferential trade by South Africa.

For more information, see the letter to Trade.

Source: SARS Tariffs
Implementation of the African Continental Free Trade Area (AfCFTA) Agreement

1 February 2024 – Multilateral Instrument (MLI) synthesised texts:

• Chile
• Finland (updated)
• France
• Hungary
• Mexico
• The Netherlands
• Ukraine

Source: SARS Tariffs
Legal Counsel – International Treaties & Agreements – Multilateral Instrument (MLI)

1 February 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, 3 February 2024 from 20h00 to 02h30 on Sunday, 4 February 2024.

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, 3 February 2024 @ 19h00.

Source: SARS Tariffs
eFiling platform upgrade on 3 February 2024

1 February 2024 – The facility codes used in Box 30 on the Customs Clearance Declaration (CCD) have been updated:

• The new approved container depot in Durban, Dachser South Africa Pty Ltd details has been inserted; and
• Bidfreight Port Operations (Pty) Ltd in Durban details has been deleted as the facility has been cancelled.

SC-CF-19-A02 – Facility Code List – External Annexure

Source: SARS Tariffs
Customs: Registration, Licensing and Accreditation

31 January 2024 – The schedules for tax workshops and mobile tax units arranged for Mpumalanga province during February and March are now available.

Source: SARS Tariffs
Tax Workshops and Mobile Tax Units

26 January 2024 – In order to encourage households to invest in clean electricity generation capacity as soon as possible, a tax credit has been introduced under section 6C of the Income Tax Act for a limited time period.  Section 6C is deemed to have come into operation on 1 March 2023 and applies in respect of years of assessment commencing on or after this date. Furthermore, this section is only available for a period of one year, that is, from 1 March 2023 to 29 February 2024.

This tax credit applies to any natural person who is liable for personal income tax and who invests in qualifying solar photovoltaic panels (solar PV panels).

Under this section, a natural person may be eligible for the tax credit on the cost that has been actually incurred in respect of the acquisition of qualifying solar PV panels. The cost relating to other components of a complete solar energy system such as inverters, batteries and supporting structures do not qualify for the tax credit.

Since the intention is to encourage natural persons to invest in renewable energy, the carrying on of a trade is not a requirement to be eligible to claim this tax credit.

The Provisional Tax Return (IRP6) has been updated with a “Solar energy tax credit” field to enable provisional taxpayers to take the tax credit into account in determining provisional tax payable for the second provisional period of the 2024 year of assessment.

For more information, see the updated guide: GEN-PT-01-G01 – Guide for Provisional Tax – External Guide.

Source: SARS Tariffs
Provisional Tax – Solar energy tax credit

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

Considering the above, SARS Digital platform upgrades are scheduled for Saturday, 27 January 2024 from 22h00 to 01h00 on Sunday 28 January 2024.

During this time, you may experience intermittent service interruption on our e@syFile Platforms.

Source: SARS Tariffs
e@syFile platform upgrade on 27 January 2024

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

Considering the above, SARS Digital platform upgrades are scheduled for today, 26 January from 18:00 to 22:00.

During this time, you may experience intermittent service interruption on our eFiling Platform.

Source: SARS Tariffs
eFiling platform upgrade on 26 January 2024