Legal and Policy
2022 Legal and Policy

Legal and Policy - 28 April 2022



  • 26 April 2022 – Customs Weekly List of Unentered Goods
  • 25 April 2022 – The South African Revenue Service (SARS) is committed to modernizing its service offering to taxpayers and has introduced changes to its systems and processes.

Please note that from today 25 April 2022, SARS will no longer accepts manually filed PAYE disputes and penalty remission requests. The PAYE request for remission or dispute process for Administrative penalties is now available on the existing eFiling platform. Employers can now dispute late payment penalties and administrative penalties online.

Click here to view the guide.

  • 25 April 2022 – How to view submitted third party data returns or data files via eFiling – External-Guide
  • 22 April 2022 – Legislative changes to the Tax Directives process have been implemented. The following information is important for Fund Administrators, Insurers, Tax Practitioners, Advisors and taxpayers.
    • Taxpayers who are members of a pension preservation or provident preservation fund, who have reached retirement age and are 55 years and older are now allowed to transfer the retirement benefit to another preservation fund or a retirement annuity fund tax neutral on a Form A&D – reason Transfer before Retirement [par 2(1)(c)]
    • Taxpayers can now on retirement use two third (⅔) or more of the retirement benefit in the fund to purchase a living annuity and / or a guaranteed annuity. Alternatively, they can keep a portion of the retirement benefit in the fund which will provide a pension / annuity and use a portion to purchase a living annuity and or a guaranteed annuity from an Insurer. However, it is important to note that the condition placed on a purchase of an annuity is that the value of each annuity (living, guaranteed and / or remaining in the fund) must be R165 000 and above respectively.
    • A new reason has been added on the IRP3a to cater for foreign companies that are not registered for Pay As You Earn to make severance payments to South African tax residents who have performed work within the Republic for the said company. When the employer pays the employee, the tax practitioner or SARS will select reason <Severance benefit – Paid by a non-resident Employer>
    • When the taxpayer/Tax Practitioner completes the return, a new field will be added on the ITR12 to cater for payments made by foreign entities. The taxpayer/Tax practitioner must select <Y>
    • This will open a container whereby <new source code 3925) will be generated to capture the amount of the severance benefit received and the Tax Directive number which would have been issued for this purpose.

Click here to access the updated guide.

  • 25 April 2022- The Western Cape schedules for Mobile Tax Units have been published.
  • 22 April 2022 – Import permit from ITAC is no longer required for Tariff 4903.00.

For more information, please see the following webpage: Prohibited, restricted and counterfeit goods.

  • 22 April 2022 – National Legislation: Revised Draft Bill

Revised Draft Bill – 2022 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill (2022 Draft Rates Bill)






DivisionLegal and Policy
Legal and Policy
Date28 April 2022