Legal and Policy
2021 Legal and Policy

Legal and Policy - 11 November 2021



Due date for public comment: 8 December 2021

  • 10 November 2021 – Tax Administration Act, 2011

SARSTC 25330; 25331 and 25256 – Whether SARS correctly invoked uniform rule 30; whether SARS has demonstrated prejudice

  • 10 November 2021 – Updated Customs weekly list of unentered goods
  • 9 November 2021 – The Commissioner of the South African Revenue Service (SARS), Mr Edward Kieswetter, told Parliament today that SARS was encouraged by the measured progress in rebuilding SARS as an institution transforming itself into a SMART Modern SARS.  See the full media release here.
  • 10 November 2021 – Value-Added Tax Act, 1991

Interpretation Note 70 (Issue 2) – Supplies Made for No Consideration

  • 10 November 2021 – Value-Added Tax Act 1991

Interpretation Note 70 – Supplies Made for No Consideration

  • 10 November 2021 – Customs & Excise Act, 1964

Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events

  • 10 November 2021 – Tax Guide for Small Businesses 2020/2021
  • 9 November 2021 – Tax Administration Act, 2011: Publication of Explanatory Summary of the Tax Administration Laws Amendment Bill, 2021. The Minister intends to introduce the following Bill in the National Assembly in the near future.
  • 8 November 2021 – New Penalty Rule and Auto-Assessment process: With effect from 1 December 2021, SARS has been empowered to levy a late submission of return penalty where one or more personal income tax returns are outstanding. As a transitional measure for the first year, the one tax return or more rule will only apply to the 2021 tax return.

The deadline for individual non-provisional taxpayers is 23 November 2021. Taxpayers in the auto-assessment population, who neither accepted nor edited and submitted their simulated assessments by this date, will receive an original assessment based on an estimate in accordance with section 95 of the Tax Administration Act, 2011.  This assessment is not subject to objection and appeal. However, a taxpayer who is not in agreement with his or her assessment may file a complete and accurate tax return within 40 business days of the assessment date. Such a return will be late, which means that normal late submission penalties and interest (where applicable) will apply. See the letter to stakeholders for more information. 
To see an example of the reminder SMSs currently being sent, click here.

  • 8 November 2021 – An upgraded e@syFile™ Employer version 7.2.0 was released. The change is an adjustment to the EMP501 pre-population process to allow special characters, including the single apostrophe ( ‘ ) in the employer name field . See the full release notes here.

To download the latest version of e@syFile, click here.

  • 8 November 2021 – Implementation of Tax Directive Enhancements

Recently introduced legislation makes provision for SARS to determine the effective rate of tax in respect of the combined employment and/or pension sources of income of a taxpayer, with reference to the latest data available to SARS, and to provide that rate to the retirement fund administrators for purposes of withholding PAYE.  It is the intention to introduce this service with effect from 1 March 2022.  Click here to read more.

  • BPR 370 – Registration of shares in the name of beneficial holder
  • BPR 369 – Deductibility of interest incurred pursuant to liquidation of company
  • BPR 368 – Payments made pursuant to an agreement relating to a permission to occupy
  • 5 November 2021 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R1481, as published in Government Gazette 45427 on 5 November 2021, are now available
  • 5 November 2021 – The latest mobile tax unit schedules for Western Cape, November 2021, have been published.
  • 4 November 2021 – The external policy document, Registration Licensing and Designation, has been updated. The following facility codes has been added to the Facility Code list – SC-CF-19-A02:
  • U1 – Corsair Logistics (Pty) Ltd.
  • U2 – Buffalo International Logistics (Pty) Ltd.
  • U3 – Buffalo International Logistics (Pty) Ltd.
  • U4 – Access World (South Africa) (Pty) Ltd.
  • U5 – Independent Warehouse Solutions (Pty) Ltd.
  • 4 November 2021 – Value-Added Tax Act, 1991

Interpretation Note 118 – Value-Added Tax Consequences of Points-Based Loyalty Programmes

  • 4 November 2021 – Income Tax Act, 1962

Binding General Ruling 58 – Purchase of Different Types of Annuities at Retirement

  • 4 November 2021 – Value-Added Tax Act, 1991

VAT Rulings Process Reference Guide (Issue 3)

  • 4 November 2021 – Customs & Excise Act, 1964: The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the amendments to –

Part 1 of Schedule No. 1, by the insertion and substitution of various tariff subheadings under tariff heading 73.04, in order to increase the rate of customs duty on certain tube, pipes and hollow profiles from free to 15% and 10% to 15%, respectively – ITAC Report 643
Publication details will be made available later

Draft Interpretation Note – Extraordinary dividends treated as income or proceeds on disposal of certain shares, Due date for public comment: 14 January 2022





Date11 November 2021