Legal and Policy
2022 Legal and Policy

Legal and Policy - 1 December 2022


Legal and Policy



  • 30 November 2022 – SARS today releases trade statistics for October 2022 recording a preliminary trade balance deficit of R4.31 billion attributable to exports of R159.61 billion and imports of R163.92 billion. Exports decreased by R32.67 billion (-17.0%) between September and October 2022 and imports decreased by R2.19 billion (-1.3%) over the same period.

See the full Media Release here.

Visit the Trade Statistics webpage.

  • 30 November 2022 – The South African Revenue Service (SARS), in terms of the Tax Administration Act No. 28 of 2011, has made provision for the Voluntary Disclosure Programme (VDP) to be permanently available to a qualifying individual, company or trust that seeks to voluntarily disclose and regularise their tax affairs. This step is aligned to the SARS’ strategic objective, which seeks to provide clarity and certainty as well as make it easy and seamless for taxpayers and traders to comply with their obligations.

SARS would like to encourage all taxpayers who may be in default on their tax affairs, to approach SARS via the Voluntary Disclosure Programme. By coming forward willingly, such taxpayers will receive the help and advice from SARS to expedite the resolution of their request. Where through its own investigative processes SARS discovers non-compliance, it will not avail this opportunity to non-compliant taxpayers but will act within the remit of the law to deal with non-compliance.

SARS is firmly committed to the pursuit of strategic intent, which is to promote voluntary compliance whilst lowering the cost of compliance. To this end, we want all taxpayers to understand that they always have an opportunity to regularise their tax affairs. While voluntary compliance is our first preference, SARS is refining its capability to detect and make it hard an costly for non-compliant taxpayers.

Taxpayers who have tax defaults with SARS and would like to be granted relief from penalties, and avoid possible criminal prosecution can voluntarily disclose their outstanding tax affairs. Tax defaults, range from outstanding returns, submitting inaccurate or incomplete information or the failure to submit information to SARS requested in relation any tax type that SARS administers, excluding duties and levies charged in terms of the Customs and Excise Act, 91 of 1964.

The Voluntary Disclosure Programme is a unique opportunity for defaulting taxpayers to regularise their tax affairs, SARS encourages concerned taxpayers to make use of this legal instrument.

A defaulting taxpayer will be granted relief under the programme if the application meets the following requirements:

  • The disclosure must be voluntary;
  • The disclosure is full and complete in all material respects;
  • The disclosure involves a default which has not occurred within five years of the disclosure of a similar default;
  • The disclosure involves a behaviour referred to in the understatement penalty table in Section 223 of the Tax Administration Act;
  • The disclosure would not result in a refund due by SARS; and
  • The disclosure is made in the prescribed form and manner.

Prospective applicants can apply for VDP via SARS eFiling.

Successful VDP applications will culminate into an agreement that will cover amongst others:

  • The material facts of the defaults disclosed;
  • The amount payable by the taxpayer including the understatement penalty separately reflected;
  • The relief granted by SARS under the Tax VDP;
  • Payment arrangements and dates in respect of tax payable; and
  • The fact that the relief may be withdrawn if SARS subsequently determines that the disclosure did not constitute a valid and complete disclosure under the Tax VDP.

For more information please contact SARSMedia@sars.gov.za or Email: vdp@sars.gov.za or Telephone: 0800 864 613.

  • 29 November 2022 – The new Guide for the South African Traveller Management System was published. The guide includes provision for the submission of an online declaration if a traveller so chooses instead of the manual TC-01 Traveller Declaration in terms of R.2799. Any traveller entering or leaving South Africa at a port of entry where the testing of the electronic South African Traveller Management System (SATMS) is implemented during the pilot phase, may voluntarily participate in such testing by submitting an electronic traveller declaration via the SATMS link on the Traveller Declaration webpage or the SARS MobiApp. A traveller or crew member who submitted an online declaration, will receive an electronic notice of whether to report to the Red or Green channel upon arrival in, or departure from South Africa.

For more information, see the:

  • 29 November 2022 – RFP19/2022: Appointment of a service provider for the provision of media monitoring and analysis service.
  • 29 November 2022 – The important and key dates for next year, 2023, were published. See the Important Dates and navigate with the right-arrow to the coming months.
  • 29 November 2022 – The facility codes used in Box 30 on the Customs Clearance Declaration (CCD) have been updated.
    The name of degrouping facility number 51 Concordia has been amended to Concordia International Forwarding (Pty) Ltd.
    The Facilities code list is an annexure to the External Policy for the Registration, Licensing and Designation and can be accessed through the following link:

SC-CF-19 – Registration Licensing and Designation – External Policy

The draft legal agreements are now available.

  • 29 November 2022 – Kindly note that the Richards Bay branch is closed today, Tuesday, and will reopen tomorrow, Wednesday, 30 November. Our apologies for the inconvenience
  • 29 November 2022 – The new online Traveller Declaration System is being introduced at all South African international airports, commencing with King Shaka International Airport today, 29 November 2022. The system will be progressively implemented with other international airports planned during 2023. The system may be used on a voluntary basis during the pilot until further notice. The results of the pilot project will be used as we roll out the system in line with Customs legislation.

The new system allows travellers, including South African citizens and residents, leaving or entering South Africa by air to complete and submit an online traveller declaration and receive electronic confirmation thereof before they travel. Travellers who are travelling with children or infants will also need to complete a declaration for them.

What to do once you’ve completed your declaration

Once you have completed the South African Traveller Declaration, a confirmation of your declaration will be emailed to you. It will contain instructions of what you need to do at the airport.

Remember to print it out or save it on your mobile device so that you may easily access it when needed. The same will need to be done for anyone you are travelling with, including children and infants.

Travellers are encouraged to use the new declaration system, which can be accessed via any device that has an internet connection.

See the Traveller declaration webpage with the link ‘Complete Declaration’.

  • 28 November 2022 – Customs & Excise Act, 1964: Publication details for rule amendment notice R2799, as published in Government Gazette 47592 on 28 November 2022, are now available
  • 28 November 2022 – Customs & Excise Act, 1964: The rule amendment notice, scheduled for publication in the Government Gazette, relates to the amendment to the rules under sections 15 and 120 – Clarifying the status of an electronic traveller declaration submitted by travellers voluntarily participating in the pilot phase of the electronic South African traveller management system (DAR241) (with effect from 29 November 2022).

Publication details will be made available later

  • 28 November 2022 – Kindly note that the Richards Bay branch will close today, Monday, at 13:30 for the rest of the day. Our apologies for the inconvenience.
  • 28 November 2022 – The November 2022 issue of the Tax Practitioner Connect newsletter is now available. See the latest edition for news on the voluntary disclosure programme (VDP), cancellation of tax types, administrative penalties for late submission of tax returns and more.
  • 28 November 2022 – Income Tax Act, 1962

Table 3 – Rates at which interest-free or low interest loans are subject to income tax

  • 25 November 2022 – The payment of duties and levies on fuel levy or excisable petroleum products becomes payable when removed from the manufacturing warehouse and not when they go into home consumption.

A special storage warehouse (SOS) may only be licensed to store fuel levy goods for export and not for removal thereof to the BELN countries. For more information, see the updated policy document.

SE-OIL-02 – Oil Industry – External Policy

  • 25 November 2022 – RFP08/2022: SARS technical security modernisation tender for the procurement including maintenance

The tender submission workshop document is now available.

To assist taxpayers and traders to fulfil their tax obligations and remain compliant, SARS will host a virtual webinar for taxpayers, traders and SMMEs where we will discuss the dispute process in relation to SARS assessments.

As a taxpayer, you have the right to lodge a dispute when you are not in agreement with an assessment. The aim of this webinar is to educate taxpayers about their rights and obligations relating to the dispute process.

In line with our strategic intent of building and sustaining a culture of voluntary compliance, SARS believes that when taxpayers have clarity and certainty about their tax obligations, they will be in a better position to fulfil their legal obligations.

The following topics will be covered:

  • Definition of the dispute process and the types of disputes that exist.
  • Time frames for different disputes to be lodged
  • What channels are available for the various dispute processes
  • The timelines in which disputes and appeals are finalised.
  • What is Alternative Dispute Resolution (ADR)?
  • Common errors that lead to rejection of disputes and delay the dispute process.

As a valued taxpayer, you are invited to join us at the webinar. You may also extend this invitation to other interested parties

Webinar details:

Theme: Dispute Process

Date: Thursday, 24 November 2022
Time: 17:00 – 19:00
Platforms: Zoom and YouTube

Register in advance for this webinar on the following link:


Webinar ID: 929 4015 7278

Passcode: 676954

After registering, you will receive a confirmation email with information on how to log in to the webinar.

YouTube: https://youtu.be/uBVDU1qbR9w

To view the presentation click here.

If you have questions about Dispute Process, please email DisputeProcess@sars.gov.za






Pacific Solar Technologies (Pty) Ltd v The Commissioner of the South African Revenue Service (715/2021) [2022] ZASCA 166 (29 November 2022)

DivisionLegal and Policy
Legal and Policy
Date1 December 2022