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2022 Legal and Policy

Legal and Policy - 25 August 2022

Description

SARS:

  • 24 August 2022 – The South African Revenue Service (SARS) has noted the Labour Court judgement of 22 August 2022 on the matter between Mashilo and Seremane v the Commissioner of SARS. The matter relates to an incident that dates back to 2015 during the tenure of the former Commissioner.

After studying the judgement, SARS, on the advice of counsel, has opted to note an appeal against the above judgment. SARS believes that the court made a material error in arriving at its conclusion. In this regard, SARS believes that another court will come to a different conclusion given what is at issue.

SARS will not be commenting further beyond this statement.

For further information, please contact SARSMedia@sars.gov.za.

  • 24 August 2022 – RFP14/2022: Appointment of a service provider(s) for the provision of onsite document storage reduction services for Cape Town and Johannesburg processing centres for the period of twenty-four (24) months

Briefing session presentation

Questions and answers

  • 24 August 2022 – Only a small number of our branches are closed for in person visits. All our online and digital services are available and we encourage taxpayers to make use of these.

The status of the SARS Tax branches today as at 9:30. Scroll down for the Customs offices.

Uitenhage

Open

East London

Open

Gqeberha

Open

Mthatha

Open

Welkom

Open

Bloemfontein

Open

Kimberley

Open

Kroonstad

Open

Bethlehem

Open

Upington

Open

Soweto

Open

Doringkloof

Open

Rissik

Open

Randburg

Open

Roodepoort

Open

Pretoria CDB

Open

Ashley Gardens

Open

TPU

Open

Alberton Office

Closed

Benoni

Closed

Edenvale

Closed

Vereeniging

Open

Krugersdorp

Closed

Randfontein

Closed

Nigel

Closed

Springs

Open

Boksburg

Closed

Richardsbay

Open

Port Shepstone

Open

Pietermaritzburg

Open

Trescon Durban

Open

Umhlanga Ridge

Open

New Castle

Open

Pinetown

Open

Sibasa

Open

Giyani

Open

Lebowakgomo

Open

Polokwane

Open

Witbank

Open

Nelspruit

Open

Standerton

Open

Klerksdorp

Open

Mmabatho

Open

Rustenburg

Open

Bellville

Open

Worcester

Open

George

Open

Beaufort West

Open

Mitchells Plain

Open

Paarl

Open

Cape Town

Open
  • Customs Offices:

Region

Customs Office

Status

Limpopo

Beit Bridge

Open

Grobler’s Bridge

Open

Mpumalanga

Jeppes Reef

Open

Lebombo

Open

Mahamba

Open

Mananga

Open

Nerston

Open

Oshoek

Open

Free State

Maseru Bridge

Open

Ficksburg

Open

Calendonspoort

Open

Van Rooyenshek

Open

DDU LDB

Open

BFN

Open

Qachasnek

Open

Northern Cape

Vioolsdrif

Open

UPT

Open

Nakop

Open

North West

Kopfontein

Open

Skilpadshek

Open

Ramathlabama

Open

KwaZulu Natal

Golela

Open

Kosi Bay

Open

If the return is to be submitted at a SARS branch by virtual appointment. A taxpayer engagement will be initiated by appointments received through the eBooking Service.

Taxpayers can use the eBooking case number to upload the required supporting documents via the SARS Online Query System (SOQS).

An ADR1 (objection) or ADR2 (Appeal) form must be submitted to SARS via the Branch office, post, or SARS email (contactus@sars.co.za or pcc@sars.gov.za).

Where the objection was in the form of an ADR1, the Notification of the outcome of the objection and the Notice of Assessment (where applicable) will be made available manually via email / post.

A Trust cannot utilise the Notice of Objection (NOO)/Notice of Appeal (NOA) form.

Whether the finance charges levied in respect of the loans of Propsky and RMB constituted interest for the purposes of section 24J. Whether the understatement penalty was correctly levied.

  • 19 August 2022 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R2384, as published in Government Gazette 46736 on 19 August 2022, are now available
  • 18 August 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 299,46c/kg to 195,28c/kg in terms of the existing variable tariff formula – ITAC Minute 02/2022.

Publication details will be made available later

Basic guide to section 18A approval (Issue 4)

Guide to building allowances (Issue 2)

  • 18 August 2022 – Income Tax Act, 1962

Interpretation Note 122 – Public benefit activity: Bid to host or hosting of any international event

  • 18 August 2022 – Income Tax Act, 1962

Interpretation Note 75 (Issue 4) – Exclusion of certain companies and shares from a “group of companies” as defined in section 41

  • 18 August 2022 – Income Tax Act, 1962

Interpretation Note 75 (Issue 3) – Exclusion of certain companies and shares from a “group of companies” as defined in section 41

  • 18 August 2022 – Income Tax Act, 1962, and Securities Transfer Tax Act, 2007

BPR 376 – Corporate restructuring

NATIONAL TREASURY:

OECD:

AuthorSAICA
DivisionLegal and Policy
Date25 August 2022