Legal and Policy
2022 Legal and Policy

Legal and Policy - 12 May 2022



Barnard Labuschagne Incorporated v SARS and Another (CCT 6021) [2022] ZACC 8 (11 March 2022)

Tax Administration Act 28 of 2011 – sections 172 and 174 – certified statement filed by South African Revenue Service to be treated as civil judgment – whether susceptible of rescission

Scope of Chapter 9 of Tax Administration Act – whether dispute about alleged payment of self-assessments within scope

  • 11 May 2022 – Promotion of Administrative Justice Act, 2000

CSARS v Sasol Chevron Holdings Limited (1044/2020) [2022] ZASCA 56 (22 April 2022)

Administrative law – Promotion of Administrative Justice Act 3 of 2000 (PAJA) – application for review of administrative action – delay in instituting application – s 7(1) of PAJA – no agreement between the parties under section 9(1) for extension of period prescribed in terms of section 7(1) – nor application to court under s 9(2) for extension of the prescribed 180 day period

Draft amendment to the rules under section 120 – Kosi Bay

Due date for public comment: 25 May 2022

  • 11 May 2022 – The ePenalty letter to trade dated 29 April 2022 has reference. SARS, in consultation with the South African Express Parcel Association (SAEPA), the South African Association of Freight Forwarders (SAAFF), and the Air Cargo Operators’ Committee (ACOC), have agreed to discontinue the Non-Registered Cargo Reporter Code “ZZZ99999” from 1 June 2022, and the Ex Courier Code “000” from 20 June 2022. For more information, see our letter to Trade.
  • 10 May 2022 – Income Tax Act, 1962

Binding Private Ruling (BPR) 372 – Withholding tax on foreign royalties

  • 10 May 2022 – Customs Weekly List of Unentered Goods
  • 10 May 2022 – SARS is aware of the issue that is currently preventing some taxpayers from lodging disputes on our eFiling platform. SARS technical teams is investigating the problem and will implement a solution as soon as possible. Apologies for the inconvenience caused.
  • 9 May 2022 – Income Tax Act, 1962
  • 9 May 2022 – The May 2022 version of the Tax Practitioner Connect newsletter is now available. See the latest edition for news on engagements with RCBs, updating of registered particulars and more.
  • 9 May 2022 – We have a new Service Charter with effect from 1 April 2022. The reviewed Service Charter is an outcome of several engagements. We have received external inputs and used audit observations and systemic issues as raised by the Office of Tax Ombud. The SARS Commissioner has introduced the new organisational language, Vision 2024 and Nine Strategic Objectives which SARS’s work should align to. In the revisit on the Compliance Theory & Model and the Leadership Model, SARS had to revisit how it commit on service levels in a practical manner. The Service Charter as a tool of commitment, should help SARS on clarity and certainty in making it easy to connect all SARS employees and operations in the value chain to deliver outcomes in line with Service Obsession. For the detail and what has changed, visit the Service Charter webpage or click here for the detailed Service Charter document.
  • 6 May 2022 – The latest SMME Connect May issue is now available.





DivisionLegal and Policy
Legal and Policy
National Treasury
Legal and Policy
Date12 May 2022