Legal and Policy
2022 Legal and Policy

Legal and Policy - 31 March 2022



  • 30 March 2022 – Annual Reconciliation Declaration (EMP501) submission period opens on 1 April and closes on 31 May. Employers are required to submit their annual reconciliation declarations covering the full tax year from 1 March 2021 to 28 February 2022. For more detail on this year’s enhancements, submission channels and more, click here.
  • 30 March 2022 – The Guide for the SARS Payment Rules has been updated to include Discovery Bank and Grindrod Bank for payments that can be made via EFT (Electronic Fund Transfer) into the SARS public beneficiaries listed on the banking platform.
  • 29 March 2022 – Income Tax Act, 1962

Table 3 – Rates at which interest-free or low interest loans are subject to income tax

  • 28 March 2022 – Customs Weekly List of Unentered Goods
  • 28 March 2022 – The SARS Commissioner Mr Edward Kieswetter will announce the preliminary revenue collection outcome for 2021/2022 on Friday 1 April 2022 at 14:00.

Live streaming link – https://www.youtube.com/watch?v=hqDZN30BxIo.

For more information, please contact sarsmedia@sars.gov.za

Due date: 8 April 2022

  • 28 March 2022 – SARS has launched an online functionality for the registration of Trusts for Income Tax purposes via the SARS Online Query System (SOQS) on this website. Trustees, representative taxpayers, and registered representatives can now not only register a trust for income tax purposes, but also submit any supporting documents online. In simplifying this process, we have made it easier for taxpayers to have a seamless experience when interacting with SARS in a digital environment rather than visiting a SARS branch for Trust tax registration.

For more information, see our:

If you need the detail process first before going to the online registration link, you can see the updated Guide on how to use the SARS Online Query System, and scroll to the Trust section.

  • 25 March 2022 – Excise Tax is indirect duties, levies and taxes imposed on certain locally manufactured and imported goods, which are consumed in South Africa. Excise Legislation makes provision for certain goods to be taxed at the closest point to where they are manufactured – a leaflet was published to assist small businesses – Excise Guide for Small Businesses.




DivisionLegal and Policy
Legal and Policy
Date31 March 2022