SARS:

5 October 2022 – The facility codes used in Box 30 on the Customs Clearance Declaration (CCD) have been updated to include the details of the new approved de-grouping depot in ORTIA, Scan Global Logistics SA (Pty) Ltd. and deleted the transit shed Globeflight Worldwide Express as the facility has been cancelled.

See the facility code list SC-CF-19-A02 attached to the external policy.

Registration Licensing and Designation – External Policy

5 October 2022 – General

Tax Guide for Small Businesses (2021/2022)

5 October – Income Tax Act, 1962

Binding Private Ruling 382 – Rebate in respect of foreign taxes

5 October 2022 – RFP17/2022: Establishment of Security Assessment Services Panel. A briefing session will be held 7 October 2022. Click here for the details.

4 October 2022 – Securities Transfer Tax Act, 2007

Binding Private Ruling 381 – Beneficial ownership in respect of back-to-back share transfers

4 October 2022 – Income Tax Act, 1962, and Securities Transfer Tax Act, 2007

Binding Private Ruling 380 – Transfer of shares in resident company to non-resident holding company

3 October 2022 – Invitation to webinar on Allowable Medical Expenses

SARS would like to invite you to attend a webinar on Allowable Medical Expenses which aims to clarify any questions on the topic. and complete a short survey at the end of the webinar. At the end of the session, you will be asked to complete a short survey to assist SARS in developing more helpful and relevant education interventions for you and other taxpayers. For more information on the webinar click here.

Webinar details:

Theme: Allowable Medical Expenses
Date: Thursday, 6 October 2022
Time: 17:00 – 19:00
YouTube: https://youtu.be/YAAPPDqXb5s

3 October 2022 – Income Tax Act, 1962

Binding Private Ruling 379 – Qualifying purpose

3 October 2022 – e@syFile version 7.2.9 was released and the changes include:

Adjustment to the Full Resubmission Request process where previously it was interrupted and user could not proceed

New EMP501 Form to allow capturing in the field for reason for Over/Understatement of Declaration

Adjustment to manual capture validation to align with import and pre-submission validation

Adjustment to correct the Message Type displayed for ETV Letters in the Notification Centre (PAYE_VAL_FAIL_LETTER).

3 October 2022 – SARS 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, cause delays. The regional roadshows will provide traders the opportunity to have physical interactions with SARS’ Registration, Licensing and Accreditation officers, who will support traders to activate their eFiling profiles and navigate the RLA eFiling system by submitting an application themselves. While the regional roadshows commenced in Gauteng on 6 September 2002, traders in Gauteng are now invited to visit the SARS Doringkloof office or SARS Alberton office for assistance:

Dates: 3 – 7 October

Venue:

PEO PC Room

07 Protea Street

Block C, Ground Floor

Doringkloof

0157

Dates: 10 – 14 October

Venue:

New Redruth Mall

SARS Alberton Campus Boardroom

Corner Austell & Camborne Street

SARS Next to N12

30 September 2022 – RFP24/2022: Appointment of a service provider for the rental of SARS kiosks
30 September 2022 – The South African Revenue Service would like to invite all interested parties to a series of free tax education sessions to be held VIRTUALLY. A link to be available upon confirming attendance

October Schedule

30 September 2022 – The September 2022 issue of the Government Connect newsletter is now available.
30 September 2022 – Customs & Excise Act, 1964: Draft amendments to schedules

The draft amendments, initially published on 19 September 2022 for comment, are proposed in Part 1 of Schedule No. 1, Schedules Nos 4, 5 and 6 to the Customs and Excise Act. Note that Part 4 of Schedule No. 5 is an addition to the below list:

Part 1 of Schedule No. 1 – Insertions, deletions and substitutions of tariff subheadings under several Chapters
Part 2 of Schedule No. 4 – Consequential amendment to rebate item 460.18/9001.10/01.06
Part 4 of Schedule No. 5 – Deletion of refund items 540.01/195.10/0105, 540.01/195.10/02.05 and 540.01/195.20/01.05; and
Part 1D of Schedule No. 6 – Deletion of Note 4(A)

Due date for comment extended to 10 October 2022

30 September 2022 – Tax Exempt Institutions Connect first edition

The Tax Exempt Institutions (TEI) Segment has published the first EI Connect, which deals with insights, topics, and themes relevant to the Income Tax Exempt sector of taxpayers. The TEI Segment will publish the EI Connect on a quarterly basis and will have various snippets of information on the tax obligations and rights of the Income Tax Exempt sector of taxpayers, which will be featured under the “Did you Know” section. Each “Did You know” will deal with a different topic, and will provide insights and answers to some of the frequently asked questions received from taxpayers. This issue deals with the tax rights and obligations of Public Schools as tax exempt institutions (EIs). Should you want a specific topic to be discussed in the “Did You Know” section, please e-mail the TEISegment@sars.gov.za

30 September 2022 – SARS today releases trade statistics for August 2022 recording a preliminary trade balance surplus of R7.18 billion attributable to exports of R175.37 billion and imports of R168.19 billion.

See the full Media Release here.

Or visit the Trade Statistics webpage.

30 September 2022 – Mobile tax unit schedule for KwaZulu-Natal – October 2022
29 September 2022 – Income Tax Act, 1962

Interpretation Note 124 – Public benefit organisations: Provision of residential care for retired persons

29 September 2022 – High Court judgments

Summaries are available on the high court judgments page

29 September 2022 – Tax court judgments

Summaries are available on the tax court judgments page

29 September 2022 – From October 2022, individuals who are not registered yet, could be automatically registered for Personal Income Tax if SARS detects 3rd party data that indicates economic activity. If the auto-registered taxpayer is a sole proprietor, he or she may still have to register for other tax products like PAYE for an employer, Value Added Tax for a vendor, and Customs and/or Excise if they are a trader in that field. SARS will send an SMS and a letter to such an individual, officially welcoming them as a registered taxpayer and informing them of how to access our services and what their rights and obligations are.

It is important for newly registered taxpayers to register for eFiling, as this is the most efficient way to file a tax return, view assessment results, make payments, and manage many other tax matters.

NATIONAL TREASURY: