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2022 Legal and Policy

Legal and Policy - 28 July 2022

Description

SARS:

  • 27 July 2022 – The South African Revenue Service (SARS) remains committed to resolving the ongoing industrial action with organised labour. As communicated earlier, SARS does not determine its own budget, but relies on funding allocation from National Treasury. It is within this context that SARS commenced negotiations with its partners in labour.

See the full media statement here.

  • 27 July 2022 – The latest tender bids received schedule is now available. To view it click here.
  • 27 July 2022 – Our current call volumes are high and waiting times extremely long. A number of our branches are also closed for in person visits. All our online services are available and we encourage taxpayers to make use of these.
  • The status of the SARS branches today as at 9:30:

EC

Uitenhage

Open

EC

East London

Open

EC

Gqeberha

Open

EC

Mthatha

Open

FS/NC

Welkom

Open

FS/NC

Bloemfontein

Open

FS/NC

Kimberley

Open

FS/NC

Kroonstad

Open

FS/NC

Bethlehem

Open

FS/NC

Upington

Closed

GN

Soweto

Closed

GN

Pavilion

Closed

GN

Pretoria North

Closed

GN

Doringkloof

Open

GN

Rissik

Open

GN

Randburg

Open

GN

Roodepoort

Open

GN

Pretoria CDB

Closed

GN

Ashley Gardens

Open

GS

Alberton Office

Closed

GS

Benoni

Closed

GS

Edenvale

Closed

GS

Vereeniging

Open

GS

Krugersdorp

Closed

GS

Randfontein

Closed

GS

Nigel

Closed

GS

Springs

Closed

GS

Boksburg

Closed

KZN

Richardsbay

Closed

KZN

Port Shepstone

Open

KZN

Pietermaritzburg

Closed

KZN

Trescon Durban

Closed

KZN

Umhlanga Ridge

Open

KZN

New Castle

Open

KZN

Pinetown

Closed

Limpopo

Sibasa

Open

Limpopo

Giyani

Open

Limpopo

Lebowakgomo

Open

Limpopo

Polokwane

Closed

MP

Witbank

Open

MP

Nelspruit

Open

MP

Standerton

Open

NW

Klerksdorp

Closed

NW

Mmabatho

Closed

NW

Rustenburg

Open

WC

Bellville

Open

WC

Worcester

Open

WC

George

Open

WC

Beaufort West

Open

WC

Mitchells Plain

Open

WC

Paarl

Open

WC

Cape Town

Open

  • EC = Eastern Cape
  • FS/NC = Free State/Northern Cape
  • GN = Gauteng North
  • GS = Gauteng South
  • KZN = Kwazulu-Natal
  • MP = Mpumalanga
  • NW = North West
  • WC = Western Cape
  • 26 July 2022 – Income Tax Act, 1962

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

  • 25 July 2022 – Emigration withdrawal changes
    The tax directive system currently includes a validation that results in tax directive applications, with the ‘Emigration withdrawal’ reason where the date of accrual is on or after 1 March 2022, being rejected. The tax directive validation has been subsequently removed. This means that the accrual date for tax directive applications with the reason ‘Emigration withdrawal’ can be a date after 1 March 2022 but the following supporting documents must be attached to the tax directive application submitted through eFiling to prevent the tax directive being rejected:

The emigration application (MP336(b)) with a date stamp before 1 March 2021; and

The letter issued by the Authorised dealer must indicate that the emigration is recognised for purposes of exchange control before 1 March 2022 (SARB Approval date).

The Tax Directive Guides have been updated with the information:

  • 25 July 2022 – Kwazulu-Natal has published updated Mobile Tax Unit (MTU) schedules:

Mobile Tax Units’ schedule and services offered

  • 22 July 2022 – Our Contact Centre is currently experiencing high call volumes. The Contact Centre volumes status will be updated from time-to-time, please check back on this webpage on a regular basis.

See the current top queries and digital channels:

  • 21 July 2022 – The July 2022 issue of the SMME Connect newsletter is now available. See the latest edition for Filing Season changes, Provisional taxpayers, International SMME day, new developments in Customs and Excise and more.
  • 21 July 2022 – The liquidation or the “winding-up” of a company takes place:

When a company is unable to pay its debts by application of the creditors; or a voluntary application by shareholders of a company or members of a close corporation (commonly referred to as a creditors’ voluntary liquidation); or

In the case of a solvent company/close corporation, by an application by shareholders of a company or members of a close corporation.

For more information, see the new Liquidations webpage with Frequently Asked Questions.

NATIONAL TREASURY:

OECD:

TAX OMBUD:

SAFLII

Kapeel Bechan and Another v SARS Customs Investigations Unit and Others (19626/2022) [2022] ZAGPPHC 525 (25 July 2022)

AuthorSAICA
DivisionLegal and Policy
Date28 July 2022