Legal and Policy
2021 Legal and Policy

Legal and Policy - 4 November 2021



  • 3 November 2021 – Please note that the Production platforms for both Secure File Gateway and Connect:Direct will be temporarily offline for planned maintenance between 18:00 and 20:00 on Friday 5 November 2021.

For more information see the Third Party Data Submissions Platform webpage.

  • 3 November 2021 – Third Party Data Bi-Annual Submissions: 1 September 2021 – 31 October 2021: Production Submissions NOW CLOSED!

Please note that 2022 Bi-Annual submissions period has now closed.

If you have not yet made your data submission, you are urged to make your submission without any further delay.

If you are still experiencing any challenges in making your submissions and have not yet made contact with us please engage us promptly by emailing SARS Third Party Data Support (Bus_Sys_CDSupport@sars.gov.za).

We would like to thank you for your efforts in ensuring that your data and declarations were submitted on time that is in keeping with voluntary compliance.

Your contributions are valued and supports our journey to increase and expand the use of data in pursuit of building a smart modern SARS, with unquestionable integrity, trusted and admired.

  • 3 November 2021 – Income Tax Act, 1962

Draft Interpretation Note – Extraordinary dividends treated as income or proceeds on disposal of certain shares

Due date for public comment: 14 January 2022

  • 2 November 2021 – Employment Tax Incentive Act, 2013

Draft Interpretation Note – Meaning of “employee” for purposes of the Employment Tax Incentive Act

Due date for public comment: 3 December 2021

  • 2 November 2021 – Income Tax Act, 1962

Guide on the Determination of Medical Tax Credits (Issue 13)

Updated to incorporate the Amended List of Qualifying Physical Impairment or Disability Expenditure – Effective from 1 March 2020

  • 2 November 2021 – Questions and Answers for RFP31/2021: Appointment of a General Building contractor for the provision of office space and turnkey fit-out for SARS Kosi Bay office, located at the KwaZulu Natal/Mozambique Border Post.


  • 29 October 2021 – Income Tax Act, 1962:

Also available at Legal Counsel Publications – Find a Guide – Income Tax

See the full media statement here

  • 29 October 2021 – FINAL REMINDER! Third Party Data Bi-Annual Submissions from 1 September 2021 to 31 October 2021. Production Submissions ONLY 2 DAYS to the DUE DATE. You are encouraged to make your submissions ahead of the due date to avoid last minute challenges and potential delays.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)

For more information please see the Third Party Data Submissions Platform webpage

  • 29 October 2021 – SARS today released trade statistics for September 2021 recording a preliminary trade balance surplus of R22.24 billion attributable to exports of R157.02 billion and imports of R134.78 billion. Exports decreased by R1.57 billion (1.0%) between August and September 2021 and imports increased by R18.47 billion (15.9%) over the same period.

See the full media release here.

Or visit the Trade Statistics webpage.

  • 28 October 2021 – Due to Eskom’s implementation of Stage 4 load shedding, the Registration Licensing and Accreditation (RLA) webinar will be postponed to 4 November 2021.

The webinar was intended for SARS to inform and engage with valued customs clients and stakeholders regarding registration and licensing. We regret that the possible technical and connectivity difficulties that may be caused due to load shedding would hinder a productive and meaningful engagement with customs clients and stakeholders.

SARS acknowledges the importance of the RLA webinar and would want to do due diligence to this topic. We apologise for the inconvenience caused.

The updated details of the event are as follows:

Theme: RLA Release 3

Date: Thursday, 4 November 2021
Time: 16:00 – 18:00
Platforms: YouTube – https://youtu.be/hYzDpwJwp94

If you have questions about RLA Release 3, please email Questions@sars.gov.za

For a list of all webinars, see the Taxpayer and Trader Education webpage.




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Date4 November 2021