News

16 April 2024 – The Durban branch office is open.  We apologise for any inconvenience that was experienced by taxpayers and traders during the closure of the office.

Source: SARS Tariffs
Durban Branch office is open

15 April 2024 – The South Africa Revenue Service (SARS) wishes to comment briefly on the decision of the Constitutional Court issued on 12 April 2024 in the matter between Capitec Bank Limited v SARS.

As always, SARS welcomes the clarity and certainty provided by courts, since this is in line with our strategic intent of voluntary compliance.

SARS wishes to emphasise that this judgment is unique and specific to the circumstances surrounding this taxpayer and the particular transaction involved. It is important to note that originally Capitec sought to deduct the full amount of R 71 million as an input claim, however the court noted “That is a battle that it has lost”.

As SARS was substantially successful in the Supreme Court of Appeal, which ought to have awarded a modest, 8% to 10% apportionment, legal costs was granted in favour of SARS. The Constitutional Court found, however, that Capitec’s initiation and service fees generated a surplus that covered other lending costs, and that an apportionment was appropriate. The Constitutional Court recognised, nevertheless, that the VAT Act makes “no explicit provision for apportionment in this situation” and therefore ordered SARS to consider an apportionment methodology. SARS’ success in the Supreme Court of Appeal remained substantially unchanged, legal costs in the SCA was granted in favour of SARS.

SARS and Capitec are now required to engage in order to determine an appropriate apportionment methodology.

For further please contact SARSMedia@sars.gov.za

Source: SARS Tariffs
SARS media statement on constitutional court judgement

15 April 2024 – Due to a water interruption the Durban branch office remains closed today, Monday 15 April 2024.  We apologise for any inconvenience that is experienced by taxpayers and traders because of the closure of the office. Note that virtual appointments will continue.

Source: SARS Tariffs
Durban Branch remains closed

11 April 2024 – Due to a water interruption the Durban branch office will be closed for the remainder of today.  SARS wishes to apologise for any inconvenience that is experienced by taxpayers and traders because of the closure of the office.

Source: SARS Tariffs
Durban Branch Office Closure

11 April 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 April 2024 from 20h00 to 23h30.

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

Source: SARS Tariffs
eFiling platform upgrade on 13 April 2024

9 April 2024 – The latest Tax Exempt Institutions Connect Issue 4 is available. This issue includes information on FATF updates, third-party data submissions to SARS, world NGO day and taxation of Bodies corporate, Share Block companies and Home Owners associations.

Source: SARS Tariffs
Tax Exempt Institutions Connect Issue 4 (April 2024)

5 April 2024 – There are new scams doing the rounds talking of payment demands and debit order details.  Please do not open the links and delete the emails immediately. Examples of these scams were published on our Scams & Phishing webpage.

Source: SARS Tariffs
New Scam alert

5 April 2024 – Value-Added Tax Act, 1991

• Binding General Ruling 69 – Documents and Records to be Retained and Maintained by Agent under Section 54(2C) and (3)

 

Source: SARS Tariffs
Legal Counsel – Interpretation and Rulings – Published Binding Rulings – Binding General Rulings 61–80

4 April 2024 – The Mpumalanga Mobile Tax Unit Schedule for April to June 2024 is now available.

Source: SARS Tariffs
Mpumalanga Mobile Tax Unit Schedule for April to June 2024

3 April 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, 5 April 2024 from 18h00 to 22h00 and Saturday, 6 April 2024 from 20h00 to 22h00.

Customs 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 Customs Goods Declarations (bills of entry) and Road Manifest by Friday, 5 April 2024 @ 17h00.

Source: SARS Tariffs
eFiling platform upgrade on 5 & 6 April 2024