Legal and Policy
2022 Legal and Policy

Legal and Policy - 10 November 2022



Summaries are available on the high court judgments page

Please note the change in venues for Kuruman and Springbok.

The following documents are now available:

Please note that the closing date for the abovementioned bid has been extended to Tuesday, 22 November 2022 at 11H00. Click here to view the extension letter.

  • 8 November 2022 – Customs & Excise Act, 1964

Draft amendments to rules under sections 15 and 120 – To pilot electronic traveller management system

Due date for comment: 22 November 2022

Summaries are available on the high court judgments page

  • 7 November 2022 – Income Tax Act, 1962

Revenue – capital gains tax – Income Tax Act 58 of 1962 – capital gains determined in respect of trusts’ disposal of assets vested in a resident trust beneficiary, who in turn made a distribution to its beneficiaries in the same year of assessment – whether section 25B or paragraph 80(2) of Schedule 8 is applicable – whether the appellant was correct in imposing an understatement penalty of 50% and interest.

  • CSARS v Esibonga Investment (Pty) Ltd and Others (16177/21) [2022] ZAWCHC 144 (29 July 2022)
  • Peter v CSARS (A162/20 and IT 13720) [2022] ZAGPPHC 550 (18 July 2022)
  • CSARS v Esibonga Investment (Pty) Ltd and Others (16177/21) [2021] ZAWCHC 250 (2 December 2021)

Summaries are available on the high court judgments page

  • 7 November 2022 – Beware of scammers who create false social media identities and impersonate employees of SARS. Their goal is to steal your information such as personal, tax, banking and eFiling details like login credentials, passwords, pins, credit/ debit cards. Remember to always use the official and secure SARS service channels available on: Contact Us | South African Revenue Service (sars.gov.za)
  • 4 November 2022 – Tax workshops for North West province during December.
  • 4 November 2022 – Customs & Excise Act, 1964: Publication details for tariff amendment Notice R2709, R2708 and R2707, as published in Government Gazette 47443 on 4 November 2022, are now available
  • 4 November 2022 – RFP 03/2022: Establishment of Panel for Recruitment Service Providers
  • 4 November 2022 – Kindly note that the Richards Bay branch will close today, Friday, at 13:00 for the rest of the day. Our apologies for the inconvenience.
  • 3 November 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. 3, by the substitution of the definition of “value for VAA purposes”, where it appears under “Definitions” in Note 1.2 to rebate item 317.03 – ITAC Minute 11/2021;
  • Part 1C of Schedule No. 6, by the substitution of the descriptions of rebate items 620.13/104.15.25/01.02 and 620.13/104.15.27/02.02, for fortified wine entered for use in topping of sweetening of unfortified wines; and
  • Part 1 of Schedule No. 1, to give effect to the phase down of the rates of duty for 2023, in terms of the Economic Partnership Agreement (EPAs) between the European Union and the Southern African Development Community EPA States and the European Union as well as the EPA between the Southern African Customs Union Member States and Mozambique and the United Kingdom of Great Britain and Northern Ireland.

Publication details will be made available later





Share of emissions covered by carbon prices is rising, OECD data shows - 3 November 2022

DivisionLegal and Policy
Legal and Policy
Date10 November 2022