Legal and Policy
2023 Legal and Policy

Legal and Policy - 26 January 2023



The Briefing Session presentation and Questions and answers document are now available.

The documents below are now available:

Annexure A – Service Levels

Annexure C – Personal Information Processing Addendum

  • 20 January 2022 – In our endeavour to make it easy for taxpayers and traders to fulfil their obligations whilst ensuring that our digital platforms are safe and secure, we conduct regular maintenance and enhancements to improve the experience. Considering this, we have a planned maintenance period between 18:00 to 22:00, Friday 20 January 2023, during which time you may experience intermittent service interruption. We apologize for any inconvenience that may be caused.
  • 20 January 2023 – The tender bids received list was updated – 2019-2022 Tender Bids Received.
  • 20 January 2023 – RFP29/2022: Provision of travel management and related services

The Briefing Session presentation and Questions and answers documents are now available.

  • 20 January 2023 – Provisional taxpayers have until 23 January 2023 to submit their annual income tax return. We thank taxpayers who have already filed and encourage remaining filers to do the same.

Who is a provisional taxpayer? Any person who receives income or to whom income accrues other than remuneration or an allowance or advance such as travel allowance or subsistence allowance, is a provisional taxpayer. The complete definition and criteria with important exceptions to take note of, can be read at Provisional Tax | South African Revenue Service (sars.gov.za).

Late filing will attract administrative penalties.


  • 20 January 2023 – Customs & Excise Act, 1964: Publication details for tariff amendment notice R2934, as published in Government Gazette 47876 on 20 January 2023, are now available.
  • 19 January 2023 – Customs & Excise Act, 1964: The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the amendments to –

Part 1 of Schedule No. 3, by the insertion of rebate item 306.04/3206.11/01.06 in order to provide for a rebate facility on titanium dioxide, classifiable in tariff subheading 3206.11 for use in the manufacture of paints, varnishes as well as prepared driers classifiable in tariff headings 32.08, 32.09, 32.10 and 32.11, as well as the deletion of the said item with effect from 20 July 2025 – ITAC Report 633 (with effect from 20 January 2023 and the deletion of the said item with effect from 20 July 2025).

Publication details will be made available later




DivisionLegal and Policy
Legal and Policy
Date26 January 2023