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2023 Legal and Policy

Legal and Policy - 20 April 2023

Description

SARS:

Binding General Ruling 47 (Issue 2) – Meaning of “month” in the definition of “monthly remuneration” and section 6(g) for employers remunerating employees on a weekly or fortnightly

Binding General Ruling 44 (Issue 2) – Meaning of 160 hours for purposes of section 4(1)(b)

  • 19 April 2023 – Income Tax Act, 1962, and Estate Duty Act, 1955

Frequently Asked Questions: Estate Duty

  • 19 April 2023 – Notification of a new tender has been published.

RFP32/2022: Appointment of Consulting Engineering Firm in the field of Technical Security

Rules under sections 46, 49 and 120 – Trade agreements

Part 3 of Schedule No. 6 – Insertion of Note 14 and refund item 670.05/00.00/01.00

DA 185 – Application forms: Registration / Licensing of Customs and Excise clients

DA 185.4A3 – Registration client type 4A3 – Rebate/refund user (Schedule No’s 3, 4 and 6)

Due date for comment: 3 May 2023

  • 19 April 2023 – Customs and Excise Act, 1964: Tariff amendment notice R3314, as published in Government Gazette 48439 of 19 April 2023, relates to the amendments to –

Part 1 of Schedule No. 2, by the insertion of items 215.11/8201.10.05/01.08; 215.11/8201.10.10/02.08; 215.11/8201.30.03/02.08; 215.11/8201.30.03/03.08; 215.11/8201.30.90/02.08 and 215.11/8201.90.20/02.08, in order to implement anti-dumping duty on spades and shovels of a maximum blade width of more than 150mm but not exceeding 200mm originating in or imported from the Peoples Republic of China, and spades and shovels of a maximum blade width of more that 200mm but not exceeding 320mm as well as pics, rakes and forks originating in or imported from India – ITAC Report 704

  • 18 April 2023 – RFP/37-2022: Appointment of a service provider to conduct a public opinion survey on tax compliance and to develop the attitude to tax compliance index

The presentation for the briefing session held on 12 April 2023 is now available.

  • 18 April 2023 – RFP40/2022: Supply, maintenance of sanitary, and health care services for the SARS offices, countrywide for a period of 36 months

The presentation for the briefing session held on 12 April 2023 is now available.

  • 18 April 2023 – Awarded Tender Bids

To view the latest tender bids awarded document click here.

  • 17 April 2023 – RFP36/2022: Provision of medical surveillance, immunizations and related services.

Questions and answers have been published.

  • 17 April 2023 - Income Tax Act, 1962

Interpretation Note 128 – Definition of “associated enterprise”

  • 17 April 2023 – RFP/37-2022: Appointment of a service provider to conduct a public opinion survey on tax compliance and to develop the attitude to tax compliance index

Please take not of the erratum detailing amendments to the main RFP documents.

  • 14 April 2023 – Value-Added Tax Act, 1991

SARSTC VAT 1922 (VAT) [2023] ZATC CPT (14 March 2023)

Whether the respondent was correct to disallow the input tax deduction and levied additional output tax relating to the services supplied to the appellant in the ‘Des’ purchase on the basis that it was not acquired wholly for the purpose of consumption, use or supply in the course of supplying goods or services supplied in the course of furtherance of the enterprise of the appellant.

  • 14 April 2023 – Customs and Excise Act, 1964: Publication details for tariff amendment notices R3292 and R3293, as published in Government Gazette 48428 of 14 April 2023, are now available.
  • 14 April 2023 – Section 23(1A) of the Value-Added Tax Act, 1991, was amended, with effect from 5 January 2023, to ease the administration burden for a foreign supplier of electronic services and a foreign Intermediary (an Intermediary who is not a resident of the Republic), by introducing an exception when calculating the R1 million threshold. This exception applies where the said value of taxable supplies made has exceeded R1 million, in a consecutive period of 12 months, solely as a consequence of abnormal circumstances of a temporary nature. In such instance, there is no requirement for a Foreign Supplier of electronic services or a Foreign Intermediary to register for South African VAT.

VAT-REG-02-G02 – Supply of Electronic Services by Foreign Suppliers and Foreign Intermediaries – External Guide

  • 14 April 2023 – 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.

Traders in Limpopo province are now invited to visit the border posts on any day scheduled below:

Date: 17-18 April 2023

Groblersbridge

N11 enroute to Botswana,

Tom burke 0621

Date: 20-21 April 2023

Beitbridge

N1 route Beitbridge
Border Post

  • 14 April 2023 – Tax workshop schedules for Free State and Northern Cape during April to June 2023 have been published.
  • 13 April 2023 – 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. 2, by the insertion of item 213.03/7007.29/01.06, in order to implement definitive anti-dumping duty on laminated safety glass originating in or imported from the People’s Republic of China – ITAC Report 697; and
  • Part 1 of Schedule No. 1, by the substitution of Additional Note 5(c)(i) in Chapter 22, in order to allow for the use of grape juice in the manufacturing of fermented apple beverages or ciders as prescribed in the Regulations to the Liquor Products Act.

Publication details will be made available later

  • 13 April 2023 – Customs and Excise Act, 1964

CSARS v Pearlstock (Pty) Ltd (A2/2021) [2023] ZAGPPHC 209 (24 March 2023)

Excise duty: the classification or the interpretation of the TH of the goods, that is, of the PVC panels; whether the PVC Panels were “cellular” in ‘design and structure’ as contended by the respondent and as upheld by the court a quo, thus falling under TH 3921.12, or, whether the PVC used to produce the panels, although appearing to be externally ‘cellular in construction’, were not necessarily “cellular” as contended by the Commissioner, thus falling under TH 39.16; whether the evidence of Professor John, which the appellant (the Commissioner) relied on, was admissible.

OECD:

AuthorSAICA
Date20 April 2023