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PAYE Employer Reconciliation BRS for the 2025 tax year

7 March 2024 – PAYE Employer Reconciliation BRS for the 2025 tax year was published.

The changes include:

  • New source code (3926) for the Withdrawal from a Retirement Fund from the Savings Component/Pot
  • Amendment of descriptions and/or validation rules for:
    • Unclaimed benefits (source code 3909)
    • Certificate Number (source code 3010)
    • Directive Number (source code 3230)
    • Directive Income Source Code (source code 3232)
    • Transfer of Unclaimed Benefits (source code 3923)
    • NED Directors / Audit Committee Member Fees (source code 3620/3670)

The submission dates:

    • Interim: 16 September – 31 October 2024
    • Annual: 1 April – 31 May 2025

Source: SARS Tariffs
PAYE Employer Reconciliation BRS for the 2025 tax year

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Guide to Declaration and Return Submission via eFiling



Download PDF Guide

Summary

The purpose of this Webpage is to assist clients how to request and submit returns for Excise products
(focusing on local manufacturing declarations) on eFiling.

Portfolio Management

To access the SARS eFiling homepage, the client must:

  • Enter their username.
  • Click on Next.

  • Enter their password and click on Login.

  • Once logged into SARS eFiling, the client must:
    • Click on Duties & Levies.

  • Click on the Portfolio drop down arrow to select the portfolio associated with their Excise products.

  • Click on the Taxpayer drop down arrow to select the taxpayer linked to their Excise profile.

How to request a return

  • Once the client has made the correct portfolio and taxpayer selections in Portfolio management, they can start the
    process of requesting a return. This process is applicable for all excise products (except CEB01
    requests). The client must:
    • Click on Excise Levies & Duties.
    • Click on Request Return.

  • Where specific excise product does not appear on the list provided, click on Refresh my list of
    registered Products.

  • Click on Select, at the radio button against the applicable industry and corresponding warehouse
    number.
  • Click on Request History Return Listing.

  • Click on Select NEW.
  • Click on Request Next Return.

  • The return has now been issued. The client must now click on the Industry hyperlink to generate the
    return.

How to upload Comma-Separated Values (CSV) files

  • Some excise products like Ad Valorem and the Health Promotion Levy on Sugary Beverages, require
    CSV files to be uploaded before a requested return can be issued. When required to upload a CSV file,
    the client must:
    • Click on Upload Data.

  • Click on Choose File.
  • Select the applicable CSV-file.
  • Click on Open.
  • Click on Upload and Submit.

  • Where the upload had previously failed, choose a different CSV file or re-upload the amended
    current file.
  • Click on Upload and Submit.

  • Once the file has been uploaded successfully, click on the Industry hyperlink to commence capturing
    the return.

How to capture a return

  • To commence capturing the return, the client must:
    • Expand the Licensee/Registrant Details header to verify their registration details.

  • Expand and collapse the following headers to verify their registered addresses as well as their
    contact person’s particulars:
    • Licensee/Registrant Physical Address.
    • Licensee/Registrant Postal Address.
    • Particulars of Representative Person.
    • Warehouse Physical Address.

  • The client must expand all applicable headers and capture all relevant information either by drop-down
    list selection or insertion.

  • Some excise products will require the client to:
    • Add rebated removal items.

  • Select the applicable rebate items via drop-down lists.

  • Click on the “>” arrow to bring up the additional fields in order to capture more rebate items.

  • When the capturing of all the rebate items is complete, the client click the save button to save the
    return.

  • A screen will appear to confirm that the return has been saved and provide the client prompts to
    continue,
  • Click the Continue button, to access the return information captured.

  • Click on the Industry hyperlink to activate the information captured. This will open up the
    Declaration popup screen.

  • Click on Validate to confirm that all information has been captured correctly.
  • Click on Agree on the Declaration pop-up window.

  • Click on Continue.

  • If there were errors found in the return submission, the client must:
    • Click on the View Errors hyperlink to analyse the errors found.

  • Review the summary of the error(s) that require correction. These errors will be displayed in a
    new window.

  • Once all the errors have been corrected, click on Validate button thereafter a declaration pop up
    window will open. Click on the Agree button to make the required declaration.

  • Click on Continue.

  • Click on Back to Search once the return has been validated successfully.

  • Click on File Return button then a declaration pop up window will open. Click on the Agree button
    to make the required Declaration.

  • Click on Continue.

  • The process is completed when the Status header reads Return Filed Successfully.

Request and submit of local manufacturing declarations – ZDP, ZGR and ZOL
(CEB01)

  • To request and submit a CEB01 billing form, the client must:
    • Click on Duties & Levies.
    • Click on Local Duties Payable, and
    • Click on Request Billing Form.

  • The client must select the applicable billing form on the Industry, Warehouse Number and Action fields.
  • The Status field indicates whether a billing form has already been issued to their profile.
  • The following instructions applies to billing forms:
    • If a billing form has already been issued, click on the Open hyperlink.
    • If a billing form has not been issued, click on Request to request one from SARS.
    • If a warehouse number(s) don’t appear on the list below, the client must make an appointment to
      visit their nearest SARS branch for assistance.

  • The client must click on the CEB01 hyperlink.

  • To commence completing the form, the client must:
    • Click on Excise Billing Details to expand its contents.

  • Insert the Closing Date of the Account as well as the Due Date under the Excise Billing Details
    ribbon.
  • Open the fields by clicking on the drop-down list and insertion under the Local Manufacturing
    heading.
  • Scroll down to the Line No. 1 – SCH 1 P 2A heading.

  • Click the drop down list to open up the fields where the information will be captured. Capture all
    information and under the Line No. 1 – SCH 1 P 2A heading.
  • Scroll down to the Declaration heading.

  • Select the correct date under the Declaration heading.
  • Click on the File button if satisfied that all information captured is correct.

  • Click on Continue.

  • The client will be able to keep track of the status of their return request as well as whether payment is
    due. The client will be contacted by SARS to communicate the outcome of their request.

Definitions, acronyms and abbreviations

The definitions, acronyms and abbreviations can be accessed here – Glossary webpage.

Legal disclaimer: In the event of conflict or inconsistency between this webpage and the PDF version of the guide, the latter shall prevail.

Source: SARS Tariffs
Guide to Declaration and Return Submission via eFiling

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Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) 2025–2023

6 March 2024 – Tax Administration Act, 2011

Search and seizure – Tax Administration Act 28 of 2011 (the TAA) – interpretation – sections 59(1) and 60(1) – execution of a warrant against third parties on premises identified in the warrant – section 61(3)(a) of TAA – permits search of anything on the premises identified in the warrant including motor vehicle parked on the premises on suspicion that it contains material relevant to the taxpayer.

Source: SARS Tariffs
Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA) 2025–2023

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Tax Directives involuntary transfer before retirement

6 March 2024 – Paragraph 2(1)(c) of the Second Schedule to the Act regulates the amount to be included as gross income for any year of assessment in respect of any amount transferred for the benefit of a member of a retirement fund on, or after normal retirement age, (as defined in the rules of the fund), but before the member elects to retire from that retirement fund, minus any deductions allowed under paragraph 6A of the Second Schedule to the Act.

Prior to 1 March 2022, paragraph 6A of the Second Schedule to the Act allowed the full value of the amounts transferred for the following transfers as deductions, resulting in these transfers taking place on a tax neutral basis:

  • Transfers from a pension fund into a pension preservation fund, provident preservation fund, or a retirement annuity fund; and
  • Transfers from a provident fund into a pension preservation fund, a provident preservation fund, or a retirement annuity fund.

From 1 March 2022, Paragraph 6A of the Second Schedule to the Act also allowed for transfers into a similar fund by a member of a pension preservation or provident preservation fund (who has reached normal retirement age in terms of the fund rules but has not yet opted to retire from the applicable preservation fund). As a result, these individual transfers would also take place on a tax neutral basis.

To ensure parity among members of retirement funds who are subject to an involuntary transfer — and who have reached normal retirement age in terms of the fund rules, but have not yet opted to retire from the fund — the following changes have been made in the Act:

  • Such individuals can have their retirement interest in that pension fund or provident fund transferred to another pension fund or provident fund without incurring a tax liability.
  • The value of the retirement interest, including any growth, will remain ring-fenced and preserved in the receiving pension or provident fund until the member retires from that fund. This means that these members will not be entitled to the payment of a withdrawal benefit in respect of the amount transferred.

If a member has reached retirement age, but has not opted to retire and is subject to an involuntary transfer, follow these application steps:

  • Go to Find a Form
  • Print Forms A and D from the SARS website.
  • Manually complete all required fields and select Transfer Before Retirement (Par 2[1][c]) as a reason for the directive.
  • Manually edit (scratch out) the transferee type so that the only options are either a Pension Fund or a Provident fund.

Email the completed Tax Directive application to contactus@sars.gov.za with the subject line, “Involuntary Transfer Before Retirement (Par 2[1][c]) Form A&D.

Processing time will be up to the standard 21 days.

Source: SARS Tariffs
Tax Directives involuntary transfer before retirement

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Media release – SARS welcomes High Court decision on BPSA

Monday 4 March 2024 – The Commissioner for the South African Revenue Service (SARS), Mr Edward Kieswetter, welcomed the High Court decision, which dismissed an application for leave to appeal by British Petroleum of South Africa (BPSA) to review the Commissioner’s decision to refuse its refund claims and levy forfeiture under the Promotion of Administrative Justice Act (PAJA).

In the same matter, the High Court also referred to trial BPSA’s review of the Commissioner’s further decision, taken in terms of section 88(2)(a)(i) of the Customs and Excise Act, 1964 (Act 91 of 1964), to levy payment in lieu of forfeiture on the allegedly exported fuel.

BPSA argued that the High Court should have referred the appeal on the Commissioner’s Customs determination to trial as well. The High Court refused this request on the basis that there was no dispute of facts on matters of Customs determination but only on forfeiture.

The High Court’s decision of last week Thursday, is a sequel to its earlier judgement of 12 January 2024 where it dismissed BPSA’s appeal under section 47(9)(e) of the Customs and Excise Act against determinations made under the Act by the Commissioner.

Those determinations were that BPSA did not qualify for refunds of duty paid on fuel that BPSA says was exported to Zimbabwe. This is so because BPSA cannot prove that fuel was exported to Zimbabwe, nor can it identify the consignee who received the export delivery in Zimbabwe.

Commissioner Kieswetter expressed his satisfaction that the court has provided legal certainty and clarity on how SARS should deal with ghost exports. He said: “SARS has had to deal with this phenomenon of phantom exports with attendant costs to the fiscus, resulting in underserved refunds.” SARS is working very hard to assist taxpayers to meet their legal obligations and facilitate trade. However, it will make it hard and costly for taxpayers who are engaged in non-compliant behaviour. “This will be pursued without fear, favour or prejudice,” he concluded.

For further information, please contact SARSMedia@sars.gov.za

Source: SARS Tariffs
Media release – SARS welcomes High Court decision on BPSA

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Media release – Trade statistics for January 2024

29 February 2024 – In the year 2023, South Africa recorded a full year total trade balance surplus of R62.2bn (exports of R2.04trn and imports of R1.98trn constituting a total trade of R4.02trn).

Today, the South African Revenue Service (SARS) releases trade statistics for January 2024, recording a preliminary trade balance deficit of R9.4 billion. The deficit is attributable to exports of R144.3 billion and imports of R153.7 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN).

The year-to-date (01 January to 31 January 2024) preliminary trade balance deficit of R9.4 billion was an improvement from the R24.4 billion trade balance deficit for the comparable period in 2023. On a year-on-year basis, export flows for January 2024 were 4.5% higher compared to the R138.0 billion recorded in January 2023, whilst import flows were 5.4% lower having decreased from R162.4 billion in January 2023 to R153.7 billion in the current period.

On a month-on-month basis, exports decreased by R21.2 billion (-12.8%) from R165.5 billion to R144.3 billion between December 2023 and January 2024, whilst imports increased by R3.8 billion (2.5%) from R149.9 billion to R153.7 billion over the same period. Export flows decreased in January, driven by Passenger and Goods Vehicles as well as Coal. Value of imports increased on the back of higher import flows of Original Equipment Components, Telephone Sets, and Wheat and Meslin.

Due to ongoing Vouchers of Correction (VOCs), the preliminary trade balance surplus of R14.1 billion announced for December 2023 was revised upwards by R1.5 billion, with the final number at R15.6 billion.

See the full media release here.

Source: SARS Tariffs
Media release – Trade statistics for January 2024