SARS:

20 September 2022 – Updated Prohibited and Restricted Imports and Exports list.

Tariff headings 3002.49.10 and 3002.49.20 need to be detained for Non-Proliferation Council.

19 September 2022 – Customs & Excise Act, 1964: Draft amendments to schedules

The draft amendments are proposed in Part 1 of Schedule No. 1, Schedule Nos 4 and 6 to the Customs and Excise Act as follows:

Insertions of new 8-digit tariff subheadings under several Chapters in Part 1 of Schedule No. 1

Deletions and substitutions under several Chapters in Part 2 of Schedule No. 4 as a consequence of amendment to rebate item 460.18/9001.10/01.06

Deletion of Note 4(A) in Part 1D of Schedule No. 6

Due date for comment: 3 October 2022

19 September 2022 – Trade testing dates and software implementation

SARS will introduce enhancements to the Tax Directives process as indicated in the IBIR-006 Tax Directives Interface Specification Version 6.401. The trade testing dates are still to be confirmed and the implementation of the software is planned for implementation in December 2022. You will receive communication with regards to the exact dates for trade testing and the implementation date closer to the time.

The Tax Directives Interface Specification is available on the SARS website www.sars.gov.za and you are encouraged to review it prior to testing.

Please follow these steps to submit test files:

Step 1: Before testing can commence, you will need to email 10 taxpayer reference numbers to ncts@sars.gov.za to ensure the numbers are active. In the email subject line, use “Tax reference numbers for Trade Testing”. A maximum of 10 taxpayer reference numbers will be allowed.

Step 2: You will be notified via the same email address to confirm when testing may commence.

For trade testing queries please email ncts@sars.gov.za

19 September 2022 – The latest e@syFile release notes are available for the Employer e@syFile release done on Friday. The changes include:

Introducing source code and validation changes for the 2023 Tax Year as detailed in the SARS PAYE BRS V 21 1
Adjustment to Directives table on IRP5 manual capture screen to include Tax Directive Type
Including a new field “Any Other Reason” and a text field on the pop-up for the reason for future dated Reconciliations
Enhancements and updated response messages to the current processes for EMP201 and EMP501 requests related to the PAYE account status
Enhancement to contents for the Employment Taxes Validation Letter
Enhancement to the Notification Centre to allow more than one instance of a letter type
Adjustment to the Full Resubmission Request process to allow submission where the duplicate submission check previously resulted in an error message
Adjustment to include the date of submission for EMP201 and EMP501 revised submissions or requests for correction

See the release notes for e@syFile version 7.2.8 here.

16 September 2022 – Updated Prohibited and Restricted Imports and Exports list.

Tariff headings 2711.13.10 and 2711.29.10 do not require ITAC Import Permit.

16 September 2022 – SARS is aware of the current cargo delays at Lebombo border post. The delays are as a result of the implementation of the new Temporary Import Permit (TIP) payment system. Even though transporters were given sufficient notice to comply with the new requirements (e.g. cash not accepted anymore), measures are being implemented to speed up the process and engagements with Mozambique are being initiated to resolve the issues. Please note that no transporters without cashless activation should enter the N4 beyond last tollgate to avoid long standing times.
16 September 2022 – Customs & Excise Act, 1964: The rule amendment notice R2484, as published in Government Gazette 46913 on 16 September 2022, relates to the amendment to the rules under sections 19A and 120 – Substitution of form DA 260 in the Schedule to the Rules to the Customs and Excise Act, 1964 to provide for alcohol powder products (DAR238)
16 September 2022 – This year, the Employer Interim Reconciliation Declaration (EMP501) submission period opens on 19 September 2022 and closes on 31 October 2022. Employers are required to reconcile their Monthly Employer Declarations (EMP201) for the first six months of a Reconciliation Year (1 March 2022 to 31 August 2022). These reconciliations are based on the Monthly Employer Declarations (EMP201) submitted, with the tax values of the interim IRP5/IT3(a)s certificates generated, accurate payroll information, employees’ tax (PAYE) payments made, thereafter an Employer’s Reconciliation Declaration (EMP501) is submitted. Click here for more information on the employer interim reconciliation submission.

The following enhancements have been implemented for the interim PAYE Filing Season:

New fields are added on the IRP5/IT3(a) certificates;

Amendments to validation rules for certain fields on the IRP5/IT3(a) certificates;

Enhancement to EMP201 and EMP501 request processes;

Employment Tax Validation on EMP501 Reconciliation;

Backdating of PAYE liability date;

Enhancements to Employer de-registration process.

The following Guides were updated:

PAYE-AE-06-G06 – Guide for Codes Applicable to Employees Tax Certificates 2023 – External Guide

PAYE-AE-06-G07 – Guide for Validation Rules Applicable to Reconciliation Declarations 2023 – External Guide

PAYE-AE-06-G08 – Guide for Completion and Submission of Employees Tax Certificates 2023 – External Guide

PAYE-GEN-01-G05 – Guide for Employers in respect of Employment Tax Incentive – External Guide

GEN-REG-01-G04 – How to Complete Registration Amendments and Verification Form (RAV01) – External Guide

EMP-GEN-02-G01 – A Guide to the Employer Reconciliation Process – External Guide

16 September 2022 – SARS enhanced the Tax Directive Process by validating specific data captured on the tax directive application form against the information held by the Financial Sector Conduct Authority (FSCA). The changes will only impact the back-end processes of SARS; there will be no changes made to the IBIR-006 Tax Directives Interface Specification. The following data will be validated against the Funds’ information as registered with the FSCA:

The registered fund name;

Participating employer name; and

FSCA registration numbers (participating employer number included) should be captured as it is on the FSCA data base.

Data captured on the tax directive application must correspond with the registration data with the FSCA. Incorrect data or omitted data will result in the tax directive applications being declined.

A new reason has been added on the IRP3a to cater for foreign companies that are not registered for Pay As You Earn to make severance payments to South African tax residents who have performed work within the Republic for the said company. When the employer pays the employee, the tax practitioner or SARS will select reason <Severance benefit – Paid by a non-resident Employer>:

When the taxpayer/Tax Practitioner completes the return, a new field will be added on the ITR12 to cater for payments made by foreign entities. The taxpayer/Tax practitioner must select <Y>

This will open a container whereby <new source code 3925) will be generated to capture the amount of the severance benefit received and the Tax Directive number which would have been issued for this purpose.

The following Guides were updated:

IT-AE-33-G01 – Tax Directive for Emigration, Cease to be resident and Expiry of visas – External Guide

IT-AE-41-G02 – Guide to Complete the Tax Directive Application Forms – External Guide

IT-AE-41-G03 – Guide to Complete Submit and Cancel a Recognition of Transfer – External Guide

16 September 2022 – The interim use of the manual ADR1 form was enabled for submission of a dispute for Para 13(1)(a) and (b) disputes for PIT, CIT and Trusts which are not supported on the Dispute Platform.

Due to limitations on the applicable returns it is impossible to apply the dispute rules to allow taxpayers to submit the dispute electronically using the DISP01 form on the enhanced dispute process. Therefore the ADR1 form for manual objections has been updated to accommodate the disputes highlighted below:

Paragraph 13(1)(a) and (b) of the First Schedule to the Income Tax Act No. 58 of 1962.

Value Added Tax (VAT) imported services; and

Invalid VAT enterprise.

For more information, see the updated Guide on how to complete the Income Tax Return ITR14 for Companies.

16 September 2022 – The Supplementary Declaration for Companies or Close Corporations (IT14SD) will no longer be required by SARS. The IT14SD will be replaced with a letter requesting relevant supporting documents based on the reason for verification. For more information, see the Corporate Income Tax webpage. The following Guides were updated:

How to complete the company Income Tax return ITR14 eFiling

How to complete the Income Tax Return ITR14 for Companies

16 September 2022 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R2485 and R2486, as published in Government Gazette 46193 on 16 September 2022, are now available
16 September 2022 – SARS Customs is conducting roadshows in the regions to assist traders to onboard onto the electronic Registration, Licensing and Accreditation (RLA) eFiling system. Onboarding to the RLA system will lessen manual processing that would, at times, come with delays.

The regional roadshows will provide traders the opportunity to have physical interactions with SARS’ Registration, Licensing and Accreditation officers, who will show them how the registration and licensing is done, as well as how to navigate the system. The Roadshow began at Alberton Campus between 6 and 9 September 2022 and has now moved to the Cape Town branch office between 11 and 22 September 2022. More roadshow venues and dates will be announced through SARS’ communication channels.

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

Part 1 of Schedule No. 4, by the insertion of rebate item 412.01/00.00/02.00 in order, to provide a rebate provision for the importation of weapons, weaponry systems, ammunition and related items used for testing purposes – ITAC Report 646; and

Part 1 of Schedule No. 2, for the imposition of anti-dumping duties on clear float glass classifiable in tariff subheading 7005.29 originating in or imported from Malaysia– ITAC Report 683.

Publication details will be made available later

15 September 2022 – Income Tax Act, 1962, and Securities Transfer Tax Act, 2007

BPR 378 – Transfer of listed financial instruments to collective investment schemes in exchange for participatory interests

15 September 2022 – Due to ongoing maintenance, you may experience intermittent interruptions while using the Lwazi Virtual Assistant service between 18:00 and 18:30 on Thursday, 15 September 2022. Our apologies for the inconvenience.

NATIONAL TREASURY: