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2021 Legal and Policy

Legal and Policy - 14 October 2021

Description

SARS:

In this submissions period, we are implementing the updated IT3 business requirement specification (version 3.0.0-32) that is effective for reporting due 31 October 2021 onward. Should you experience any challenges while making your submissions, you are welcome to contact us by emailing SARS Third Party Data Support (Bus_Sys_CDSupport@sars.gov.za)

Please follow the SARS Third Party Data Submissions Platform webpage to be kept up to date on changes and communication in relation to SARS 3rd Party Data.

  • 8 October 2021 – The South African Revenue Service (SARS) has recently been focussing on 52 non-compliant companies that received R1-billion in contracts for the supply of personal protective equipment (PPE) and other Covid-19 related services.

To date, 11 companies have been convicted, 7 cases are currently on the court roll, 29 cases are with the National Prosecution Authority (NPA) for the drafting of charge sheets and/or warrant of arrests, while 5 case dockets are being processed by the Hawks.

See the full statement here.

Revenue – Customs and Excise Act 91 of 1964 (the Act) – diesel fuel concession – entitlement to a refund of diesel fuel levy used for primary production in mining – interpretation and ambit of Note 6(f)(iii) of Item 670.04 in Part 3 of Schedule 6 to the Act – claim by entity engaged in mining activities for diesel rebates in respect of period between August 2011 and 13 December 2013 – claim disallowed by Commissioner on grounds that the activities in respect of which claim submitted not constituting primary production activity in mining within ambit of Note 6(f)(iii) but related to secondary activities in mining – decision by the high court overturning the Commissioner’s determination and instead holding that taxpayer entitled to a refund of diesel fuel levy for the relevant period reversed on appeal

  • 8 October 2021 – Customs & Excise Act, 1964: Amendment to rules under section 120 – Substitution of form DA 185 – Application form: Registration/Licensing of Customs and Excise Clients (DAR222)
  • 8 October 2021 – The South African Revenue Service (SARS) has recently been focussing on 52 non-compliant companies that received R1-billion in contracts for the supply of personal protective equipment (PPE) and other Covid-19 related services.

To date, 11 companies have been convicted, 7 cases are currently on the court roll, 29 cases are with the National Prosecution Authority (NPA) for the drafting of charge sheets and/or warrant of arrests, while 5 case dockets are being processed by the Hawks.

See the full statement here.

  • 7 October 2021 – The purpose of this letter is intended to ease and stream line the Original Equipment Manufacturer (OEM) report stamp requirement under refund claim 536 and to provide control measures during the COVID pandemic and beyond through limiting physical contact, giving direct access and allowing for an automated assessment/verification as a control measure for Customs officers to perform their legislative and operational requirements for verification and assessment. See the Letter to Trade
  • 7 October 2021 – To submit an application for exemption at your nearest SARS Branch Office, request an online appointment booking and select ‘Telephonic engagement’ for the Appointment Channel, then ‘Other’ for the ‘Reason Category’ and then ‘Application for Exemption (EI1)’ as a reason for the appointment. This option was temporarily unavailable and has been restored. Once the appointment has been made, a case reference number will be issued which must be used to upload the application forms and supporting documents on the SARS Online Query System (SOQS). SARS will be in contact with the applicant to confirm the type of appointment and confirm if all the required documents have been uploaded.

Once you have uploaded to documents, email the case number to the following email address for processing: teu@sars.gov.za.

For more information, see our webpage on Tax Exemption Institutions.

  • 6 October 2021 – High Court Judgments 2022-2020:

Part 1 of Schedule No. 1 – Super fine maize meal

Due date for public comment: 7 November 2021

  • 6 October 2021 – A businessman who used false tax invoices in the calculations of VAT Output and Input tax was sentenced to five years direct imprisonment for fraud this week. See the media release: Businessman gets 5-year jail term for VAT fraud

TREASURY:

OECD:

ATAF:

Date14 October 2021