Legal and Policy - 1 September 2022
Description
SARS:
- 31 August 2022 – Customs & Excise Act, 1964: Draft rule and Amendment to Form
- Amendment to rules relating to the SAD 502 and 505 customs declaration forms
- SAD 502 – Customs Declaration Form (Transit Control and transport for examination)
- SAD 505 – Customs Declaration Form (Bond, transit control and transport for examination)
Due date for public comment: 9 September 2022
- 31 August 2022 – Customs & Excise Act, 1964
Value-added tax levied on the importation of goods into South Africa
- 31 August 2022 – The South African Revenue Service (SARS) today releases trade statistics for July 2022 recording a preliminary trade balance surplus of R24.76 billion. These statistics include trade data with Botswana, Eswatini, Lesotho and Namibia (BELN). The year-to-date (01 January to 31 July 2022) preliminary trade balance surplus of R156.71 billion is a deterioration from the R285.13 billion trade balance surplus for the comparable period in 2021. Exports increased by 24.3% year-on-year whilst imports increased by 41.6% over the same period.
Or visit the Trade Statistics webpage.
- 31 August 2022 – None of our Branches are closed today, but please continue to make use of our online and digital channels as your preferred channel.
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 |
Open |
Benoni |
Open |
Edenvale |
Open |
Vereeniging |
Open |
Krugersdorp |
Open |
Randfontein |
Open |
Nigel |
Open |
Springs |
Open |
Boksburg |
Open |
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 |
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Mpumalanga |
Jeppes Reef |
Open |
Lebombo |
Open |
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Mahamba |
Open |
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Mananga |
Open |
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Nerston |
Open |
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Oshoek |
Open |
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Free State |
Maseru Bridge |
Open |
Ficksburg |
Open |
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Calendonspoort |
Open |
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Van Rooyenshek |
Open |
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DDU LDB |
Open |
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BFN |
Open |
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Qachasnek |
Open |
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Northern Cape |
Vioolsdrif |
Open |
UPT |
Open |
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Nakop |
Open |
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North West |
Kopfontein |
Open |
Skilpadshek |
Open |
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Ramathlabama |
Open |
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KwaZulu Natal |
Golela |
Open |
Kosi Bay |
Open |
- 30 August 2022- An initiative, being piloted by a number of government departments and agencies in law enforcement and prosecution, will make it more cost effective, faster and easier to investigate and recover assets acquired through suspected unlawful activities such as corruption, fraud, tax evasion and money laundering.
The National Prosecuting Authority (NPA), Directorate of Priority Crime Investigation (DPCI), Department of Justice (DOJ) and the South African Revenue Service (SARS), led by the Financial Intelligence Centre (FIC) and operating under the auspices of the Anti-Corruption Task Team (ACTT), are collaborating on the joint project to deprive those who support their lifestyles with ill-gotten gains from their unexplained wealth.
This will better enable South Africa to confiscate criminal proceeds in line with the Financial Action Task Force (FATF) recommendation in this regard.
The law enforcement agencies will use existing asset recovery legislation to secure appropriate orders issued by our courts to confiscate unexplained wealth, thereby enabling the South African authorities to recover suspected ill-gotten gains.
The provision in our existing asset recovery legislation that targets unexplained wealth is a legislative tool that requires the State to prove that a defendant’s legitimate sources of income are not sufficient to justify assets that the defendant owns.
This puts the onus on the defendant to prove that the source of the funds for the assets owned is legitimate and that the assets were not acquired from the proceeds of criminal activities. A court can therefore make an order to confiscate unexplained wealth on the basis that the wealth of a person or entity is disproportionate to the lawful income derived or declared by the person or entity and that the defendant is unable to justify or explain how the wealth was lawfully acquired.
This approach will enable law enforcement agencies and SARS to act even in cases where such unlawful activity cannot be proven beyond reasonable doubt.
Internationally, the UK, Australia, Ireland, Mauritius and Kenya are examples of countries that have adopted the concept of UWOs as legislative tools and have successfully recovered such assets.
South Africa’s inter-agency initiative aims to strengthen and supplement the use of existing legal frameworks to preserve and forfeit assets by targeting unexplained wealth. The initiative seeks to determine whether existing legislation can be effectively used or if it should be augmented further with a standalone UWO legislative framework.
It also aims to practically test how inter-agency cooperation can be operationally achieved to expand the limits of the current legislation by creating case law through court proceedings.
The initiative was started in November 2020 to test the feasibility of a UWO asset recovery regime in South Africa under Chapter 6 of the Prevention of Organised Crime Act and through inter-agency collaboration. A project steering committee has been established and a task team was set up to conduct research and benchmarking and make recommendations on a way forward.
The participating agencies have entered into an inter-agency memorandum of agreement to formalise their collaboration and the practical implementation of the initiative in the cases to be selected; and to regulate the confidentiality of information to be shared amongst the agencies.
Preparatory activities for the next phase are currently in progress in order to select an appropriate case to test the existing provisions that target unexplained wealth in the courts.
The Organisation for Economic Cooperation and Development has expressed keen interest and supports the outcomes of the project as a means of deepening inter-agency collaboration and combating unlawful activities such as corruption, fraud, tax evasion, money laundering and illicit financial flows.
MEDIA STATEMENT ISSUED ON BEHALF OF:
Adv Xolisile Khanyile, Director of the Financial Intelligence Centre
- 30 August 2022 – Customs Weekly List of Unentered Goods
- 28 August 2022- The Customs officers of the South African Revenue Service (SARS) at the OR Tambo Airport, intercepted pelleted cargo that was destined for Australia. The consignment which was declared as Multi-Purpose Anti-Slip Mat was upon physical inspection, found to be have been used to conceal Crystal meth weighing 785 kg with the street value of R236 million.
After this success, the South African Police Service’s Directorate for Priority Crime Investigations (Hawks) was informed about the detection and seizure and the goods were handed over to them for further investigation.
SARS Commissioner Mr Edward Kieswetter commended customs officers for stopping the despatch of the drugs. He said “I want to send a clear warning to the criminal syndicates that are using our ports of entry/exit to commit this type of crime, that our officers are alert and working very hard to stamp out such criminality. The excellent cooperation with other law enforcement agencies at these ports is enabling all of us to deal a deadly blow to these illegal activities”.
For further information, please contact SARSMEdia@sars.gov.za
- 26 August 2022 – Customs & Excise Act, 1962: Rule amendment notice R2415, as published in Government Gazette 46789 on 26 August 2022, relating to amendments to rules under sections 59A, 60 and 120 – Miscellaneous amendments (DAR237)
- 26 August 2022 – September and October Mobile tax unit schedules for Western Cape.
- 26 August 2022 – Due to ongoing maintenance on the Email infrastructure on Saturday, 27 August 2022 from 08:00 to 14:00 some of the email and related services will not be available. Our apologies for the inconvenience.
- 26 August 2022 – SARS welcomes an order by the North Gauteng High Court granting a preservation order in terms of section 163 of the Tax Administration Act No. 28 of 2011 against Gold Leaf Tobacco Corporation and its directors, Messrs Rudland and Adamjee. SARS has been investigating and clamping down on the illicit economy focusing on tobacco, gold and fuel industry over the last year, and this is one of the many enforcement steps executed by SARS.
SARS is harnessing its capabilities to make non-compliance with legal tax obligations hard and costly to those who are engaged in this criminal pursuit. The preservation order is obtained to prevent realisable assets from being dissipated thus frustrating the collection of taxes.
“The conduct of non-compliant taxpayers is depriving Government of legitimate resources to the prejudice of both the State and the South African public. In aggressively addressing this scourge, SARS will continue to pursue its mandate without fear, favour or prejudice,” says SARS Commissioner, Mr. Edward Kieswetter.
For further information, please contact SARSMEDIA@sars.gov.za
- 26 August 2022 – It is a legislative requirement that all Customs and Excise registrants and licencees update their company or individual details, whichever the case may be, captured on the South African Revenue Service’s (SARS) Customs and Excise register. As you may be aware, SARS launched a new self-service automated system in 2020 to make it easier for stakeholders and intermediaries to register or license for Customs and Excise purposes. The Registration, Licensing and Accreditation (RLA) system has undergone various enhancements since its launch and SARS is now able to migrate all clients, previously registered or licensed on through the manual process, to the RLA system. This will ensure that the Customs and Excise register is electronic and that these client types have access to a fully automated self-service facility. For more information see our letter to Trade.
- 25 August 2022 – Value-Added Tax Act, 1991
VAT Reference Guide for Foreign Donor Funded Projects (Issue 2)
NATIONAL TREASURY:
- Statement of the National Revenue, Expenditure and Borrowing as at 31 July 2022 – 30 August 2022
- Media statement: General Laws Amendment Bill – 29 August 20222
- General Laws (Anti-Money Laundering) (Bill No 18 of 2022) – 29 August 2022
OECD:
- Funding the future: Population ageing and the effects on future revenues across levels of government – 30 August 2022
- Public comments received on the Progress Report on Amount A of Pillar One – 25 August 2022
TAX OMBUD:
- Fairness for all: Case 18 – 31 August 2022
- Fair Play 25 – 25 August 2022
SAFLII:
| Author | SAICA |
|---|---|
| Date | 1 September 2022 |