Legal and Policy
2022 Legal and Policy

Legal and Policy - 17 February 2022



  • 16 February 2022 – Companies Act, 1973

Cash Paymaster Services (Pty) Ltd and Others v Freedom Under Law NPC and Others (CCT 48/17) [2022] ZACC 2 (11 February 2022)

Joinder; direct and substantial interest; such not shown

Variation of order; provisional liquidators; section 359(1)(a) of Companies Act 61 of 1973; company remains bound to comply with previous order despite the fact that final liquidators not yet appointed

    • SARSTC IT 45585 (ETI) [2022] Johannesburg (14 January 2022)
    • SARSTC IT 45627 (IT) [2021] Cape Town (14 December 2021)

Whether there has been any prejudice to the respondent as a result of the incorrect statement in the appellant’s tax return; whether the appellant should be excused from paying the penalty on the basis that the understatement was as a result of the bona fide inadvertent error of the kind contemplated in section 222(1) of Act 28 of 2011

Whether certain activities constituted own primary production activities in mining

  • 16 February 2022 – The BRS – PAYE Employer Reconciliation v21 0 0 for the 2023 Interim Filing Season was released. The BRS has been updated with new source codes, updated validations rules and amended descriptions for certain source codes.
  • 16 February 2022 – Submission of Accounts / Returns – Annexure SE-ACC-04-A01 has been updated.

The document has been amended to include the Carbon Tax Levy.

The descriptions of some Excise products have been amended to indicate if it is a tax, levy or duty.

The dates on Accounting Period examples have been amended to more recent dates.

  • 15 February 2022 – The second edition of the SARS Government Connect Newsletter (Issue 2) has been published. To read it, click here.
  • 15 February 2022 – The latest Tax Practitioners’ Connect issue 29 is now available.
  • 15 February 2022 – The South African Revenue Service (SARS) has noted the decision of the City of Tshwane to disconnect the utility services at a SARS office in Ashlea Gardens, Pretoria.

We wish to put it on record that the building occupied by the organisation does not belong to SARS. It is a leased property, and to date, all services have been paid for, in full and on time.

We sincerely apologise to taxpayers for the inconvenience that this may have caused. We will engage with the owners of the property, with the view to have this matter attended to as a matter of urgency.

In the meantime, the office is using a generator and remains operational. Services to taxpayers are continuing uninterruptedly.

Draft Interpretation Note – Determination of the taxable income of certain persons from international transactions: Intra-group loans

Due date for public comment: 29 April 2022

  • 11 February 2022 – Customs & Excise Act, 1964: Draft amendments to rules

Draft amendments to rules under section 120 – Kosi Bay

Due date for public comment: 4 March 2022

SARS will introduce enhancements to the Tax Directives process as indicated in the IBIR-006 Tax Directives Interface Specification Version 6.303. The trade testing dates are still to be confirmed and the implementation of the software is planned for the first quarter of the 2022/23 financial year (1 March 2022 – 31 May 2022). You will receive communication with regards to the exact dates for trade testing and the implementation date closer to the time. For more information, click here.

  • 10 February 2022 – Customs & Excise Act, 1964: The tariff amendment notice, scheduled for publication in the Government Gazette, relates to –

insertion of provisional payment of Brazilian exporters – Agroaraçá Indústria De Alimentos LTDA, Agrosul Agroavicola Industrial S.A., Aurora Cooperativa Central Aurora Alimentos, COPACOL – Cooperativa Agroindustrial Consolata and Zanchetta Alimentos LTDA at a rate of 30.5% and substitution of provisional duties, exported by HK Scan Denmark A/S, Drobimex Sp. Z.O.O, UVE SA, Avicola Sanchez SL, Avicola De Lleida SAU, Avicola De Galicia, S.A.U., Dolz España, S.L. and Escorxador D’Aus Torrent I Fills S.L in relation to anti-dumping duties against the alleged dumping of frozen bone-in portions of fowls of the species Gallus Domesticus, classifiable under tariff subheading 0207.14.9, originating in or imported from Brazil, Denmark, Poland and Spain – ITAC Report 678

Publication details will be made available later

  • 10 February 2022 – Customs & Excise Act, 1964: The rule amendment notice, scheduled for publication in the Government Gazette, relates to the –

Substitution in item 202.00 of the Schedule to the Rules of the DA 260 tobacco products accounts (DAR228)

Publication details will be made available on 18 February 2022




Date17 February 2022