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2022 Legal and Policy

Legal and Policy - 9 June 2022

Description

SARS:

  • 8 June 2022 – The South African Revenue Service (SARS) through its Customs & Excise National Rapid Response Team seized eleven (11) falsely declared consignments made up of clothing that were presented as shoes with a total prejudice to the fiscus to the value of R 3-million.

The Customs team physically examined and inspected the 11 containers and the accompanying documents, and found the consignment to be false declarations by two importers. The importers in their declarations to SARS falsely declared them as shoes. A case of fraud against the importers was registered with the South African Police Service, which is undertaking a further and joint investigation with SARS. SARS wishes to reiterate its warning to the non-compliant traders and clearing agents to desist from the practice of false declarations and an attempt to defraud the state of what is due to the fiscus. SARS Commissioner Mr Edward Kieswetter, praised the efforts of the Customs officers. He said, “The message to non-compliant traders and clearing agencies must be unequivocal, that in line with our strategic objectives, SARS has and continues to strengthen its detection capacity. It will make it hard and costly for those taxpayers that are wilfully and criminally engaging in non-compliant behaviour.”

For media enquiries, please contact SarsMedia@sars.gov.za

  • 8 June 2022 – SARS and the Department of Trade Industry and Competition (DTIC) have joined forces to donate tonnes of seized clothing, blankets and footwear to flood victims in KwaZulu-Natal (KZN), Eastern Cape, North West, and the Free State provinces.

The initiative, named Project Sizani (We all Help), took shape after the declaration of a state of disaster by Pres. Cyril Ramaphosa in response to the recent heavy rains and flooding in the Eastern Cape, North West, Free State and Kwa-Zulu Natal provinces.

SARS conceived of the idea of making seized clothing, blankets and footwear available, which are strictly regulated by the Customs Act, Act 91 of 1964, administered by SARS, and the Counterfeit Goods Act, administered by the Dtic, as well as a 2009 and 2020 NEDLAC agreement, stipulating that seized goods must be destroyed so as to avoid disruption to the South African market.

It is important to note that SARS, by itself, is not in a position to conduct an operation of this magnitude from a legislative or operational perspective. A raft of engagements and approvals by various key government and other external stakeholders, as well as their direct involvement, were required to make it happen.

This included a “once-off deviation” from the NEDLAC agreement, as agreed upon during a meeting with key stakeholders in the Clothing Textile Footwear and Leather Industry (CTFL) to enable the donation of specific CTFL goods that have been seized and forfeited to SARS to the victims of the severe weather events of April 2022.

See the full media statement here.

Table A – A list of the average exchange rates of selected currencies for a year of assessment as from December 2003

Table B – ​A list of the monthly average exchange rates to assist a person whose year of assessment is shorter or longer than 12 months

  • 7 June 2022 – Tax Administration Act, 2011

Draft Interpretation Note – Persons not Eligible to Register as a Tax Practitioner and Deregistration of Registered Tax Practitioners for Tax Non-compliance

Due date for public comment: 1 July 2022

  • 7 June 2022 – Due to ongoing maintenance, eFiling may be intermittently available on Saturday, 11 June, from 20:00 until Sunday, 12 June at 01:00. Our apologies for the inconvenience.
  • 6 June 2022 –SARS will host a webinar on 9 June for recognised Controlling Bodies (RCBs) and tax practitioners, on the registered representative function as it applies to taxpayers whose tax affairs are managed by tax practitioners.

Date: Thursday, 9 June 2022
Time: 17:00 – 19:00

The following subjects will be discussed:

    • Registered representative functions on eFiling
    • Updating and correcting registered representative information on eFiling
    • Personal information about who can be a registered representative

YouTube link – SARS TV Channel.

  • 6 June 2022 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R2137, as published in Government Gazette 46507 on 6 June 2022, are now available
  • 5 June 2022 – Customs & Excise Act, 1964: The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the amendments to –

Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99, to reduce the rate of customs duty on sugar from 414,85c/kg to 299.46c/kg in terms of the existing variable tariff formula – ITAC Minute 07/2021.

Publication details will be made available later

  • 3 June 2022 – Tax Administration Act, 2011: Publication details for public notice 2130, as published in Government Gazette 46471 on 3 June 2022, relating to the notice in terms of section 25, read with section 66(1) of the Income Tax Act, 1962, specifying the persons to submit income tax returns for the 2022 tax year and the periods for submission, are now available
  • 3 June 2022 – The South African Revenue Service (SARS) Customs unit working with the South African Police Service (SAPS) successfully foiled an attempt to smuggle rhino horn out of the country after receiving information about the suspicious luggage en route to Abu-Dhabi.

The Customs team responded by dispatching officers to the baggage area where the luggage was scanned, revealing images. Two items of luggage wrapped in plastic were taken to the Customs search area, where the luggage was rescanned and searched. Upon inspection, seventeen (17) pieces of rhino horn, weighing 25kg were found. The SAPS took the passenger to the International Police Station. The goods were handed to the SAPS for further investigations.

See the full media statement here.

  • 3 June 2022 – Customs & Excise Act, 1964: The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –

Part 5A of Schedule No. 1, by the increase of 75 cents per litre in the rate of the general fuel from R2.35/l to R3.10/l levy for petrol and from R2.20/l to R2.95/l for diesel, respectively (with effect from 6 July 2022 up to and including 2 August 2022);

Part 3 of Schedule No. 6, as a consequence to the increase in the rate of the general fuel levy; the diesel refund provisions are adjusted accordingly (with effect from 6 July 2022 up to and including 2 August 2022);

Part 5A of Schedule No. 1, by the increase in the rate of the general fuel levy from R3.10/l to R3.85/l for petrol and for diesel from R2.95/l to R3.70/l, respectively (with effect 3 August 2022); and

Part 3 of Schedule No. 6, as a consequence to the increase in the rate of the general fuel levy, the diesel refund provisions are adjusted accordingly (with effect from 3 August 2022).

Publication details will be made available on 10 June 2022

  • 3 June 2022 – The previously communicated letter, “Discontinuation of General Codes”, dated 11 May 2022 refers.

Following further discussions with the South African Express Parcel Association (SAEPA), the South African Association of Freight Forwarders (SAAFF), and the Air Cargo Committee (ACOC), SARS will make the following codes available for use in respect of Charter Cargo not transported under a Master Air Waybill (MAWB) or Master Bill of Lading (MBL), as well as for Passenger Carried Cargo.

ZCH – Charter Cargo (No MAWB / MBL)

ZCP – Passenger Carried Cargo

For more information, see our letter to Trade.

NATIONAL TREASURY:


OECD:

SAFLII:

AuthorSAICA
DivisionLegal and Policy
Date9 June 2022