Legal and Policy
2023 Legal and Policy

Legal and Policy - 30 March 2023



  • 29 March 2023 – Tax Administration Act, 2011

Draft Notice – Returns of information to be submitted by third parties in terms of section 26 of the Tax Administration Act, 2011 (Act No. 28 of 2011)

Due date for comment: 14 April 2023

  • 29 March 2023 – Customs and Excise Act, 1964

Validity of Import Entries

  • 29 March 2023 – Interface specification version 6.503: Implementation date rescheduling

SARS has previously published a notice titled, Tax Directives: Interface specification version 6.503 trade testing dates and software implementation, with a planned execution date for the first quarter of 2023.

Please be advised that the above implementation has been rescheduled for implementation in the second quarter of 2023. A date will be communicated for trade testing in due course

Notice to bidders:

Prospective bidders to take note that the document “SARS RFP 16-2022 4-1 Draft Legal Agreement” (forming part of the published in the tender pack) will be replaced by a updated document. The reason for the replacement is to ensure better alignment to the other published tender documents. The replacement will be published on the SARS website as soon as possible and before the tender closes on 13/04/2023 .

Summaries are available on the Supreme Court of Appeal Judgments page

  • 27 March 2023 – Employees’ tax (PAYE) on your pension or annuity for the tax period 1 March 2023 to 29 February 2024

To view the FAQs relating to the fixed PAYE deduction rate of your pension where you have more than one source of income, click here.

  • 25 March 2023 – Customs and Excise Act, 1964: Rule amendment notice R3194 under sections 19A and 120, as published in Government Gazette 48293, relating to the amendments to rule 19A4.01(b)(ii), to clarify that a special customs and excise storage warehouse may be licensed for the storage of fuel levy goods received from a customs and excise manufacturing warehouse for removal to a BELN country or for export (including supply as stores for foreign-going ships) (DAR242)

Procedure – determining good cause in the interest of justice: Whether good cause was established not to grant the appellant the default judgment it sought.

  • 24 March 2023 – The PAYE Employer Reconciliation BRS for the 2024 tax year was updated.

The PAYE BRS for Employer Reconciliation version 22 1 0 is now published (previous version was 22 0 0).

The validation rules for the Directive Information fields have been amended.

  • 24 March 2023 – The tax workshop schedules for North West province during April to June 2023 have been published.
  • 24 March 2023 – RFP16/2022: Renewal of current VMWare software support and subscription and the procurement of additional VMWare software licenses

The questions and answers document is now available.

  • 24 March 2023 – Beware of an email titled ‘SARS Letter for you’ or ‘Letter of Demand’. The email threatens the recipient with a court order and blacklisting, and has a link to a phishing website. Do not click on any links. See an example of this scam.

Forward any suspicious mails to phishing@sars.gov.za or keep an eye on the Scams and Phishing webpage for a list of the latest scams.

  • SARSTC IT 45935 (ADM) [2023] ZATC CPT (23 March 2023)
  • SARSTC 46206 (IT) [2023] ZATC JHB (21 February 2023) URL not working

Summaries are available on the Tax Court Judgments page




DivisionLegal and Policy
Legal and Policy
Date30 March 2023