Legal and Policy
2021 Legal and Policy

Legal and Policy - 25 November 2021



  • 14 November 2021 – RFI79/2021: New Tender, Biometric Solution for Identity, Verification and Authentication of Taxpayers
  • 24 November – As we prepare for the festive season, we anticipate an increase in travellers entering and leaving South Africa via air, sea and land ports of entry. The South African Revenue Service (SARS) would like to provide clarity of the tax obligations pertaining to travellers as well as educate travellers on what to expect when arriving in or departing from South Africa.

South African residents and citizens, foreign nationals visiting South Africa, crew members, embassies, and tourism agencies all require access to this information which will be shared at this webinar. We therefore also request that you extend this invitation to any other interested parties.

The details of the event are as follows:

Theme: Customs Requirements for Travellers

Date: Thursday, 25 November 2021
Time: 17:00 – 19:00
Platforms: YouTube https://youtu.be/-ga8AolHzMQ

If you have questions about the Customs Requirements for Travellers, please email customs&exciseeducation@sars.gov.za.

  • 23 November 2021 – The South African Revenue Service (SARS) is pleased with the overwhelming response it has received from taxpayers who have submitted their personal income tax returns since 1 July this year.

SARS would like to thank these taxpayers for responding to our strategic intent of promoting a culture of voluntary compliance.

However, to afford other taxpayers the opportunity to comply with their legal requirements, SARS will extend the filing season deadline for non-provisional individual taxpayers from 23 November 2021 to 2 December 2021.

SARS is acutely aware of systemic issues the organisation has experienced, as well as the impact of load-shedding on taxpayers which made it difficult for taxpayers to file their returns.

As a result, the date for levying of penalties on taxpayers that have not filed their return, will be extended and implemented in January 2022.

We urge taxpayers to use our convenient digital channels, namely, eFiling, SARS MobiApp, as well as the SMS service, which has the number 47277. By sending an SMS to this number, taxpayers can book an appointment at a SARS branch, check if they need to file a return and other services.

The SARS website has also been upgraded to allow for more digital services to taxpayers. For more information on these services, visit www.sars.gov.za.

SARS remains committed to make it simple and easy for taxpayers to meet their legal obligations and hopes that the extension of the filing season deadline will encourage greater compliance among taxpayers.

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

  • 23 November 2021 – SARS Commissioner Kieswetter is participating today 23 November in the Global Accounting Alliance – Tax working group panel discussions: International Tax – growing to meet the future. You can register for the event:

Webpage: International Tax – growing to meet the future – Chartered Accountants Ireland Events

Twitter: https://twitter.com/CharteredAccIrl/status/1461639337192349702?s=20

  • 22 November 2021 – Tax Transparency and Exchange of Information occupied center stage on the international tax agenda this past week with the back-to-back hosting of the Africa Initiative and OECD Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) Plenary meetings. See the full media release here.
  • 18 November 2021 – Customs & Excise Act, 1964: The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the amendments to –

Note 6 to Section C in Part 1 of Schedule No. 6 to provide more clarity to clients on the legal requirements for the relevant refund items

Publication details will be made available later



DivisionLegal and Policy
Date25 November 2021