Legal and Policy - 9 November 2023

SARS:

• 8 November 2023 – The mobile tax unit schedule for Western Cape during November is now available.
• 7 November 2023 – The South African Revenue Service (SARS) thanks all non-provisional taxpayers who have fulfilled their legal obligations by filing their personal income tax (PIT) returns by the end of Filing Season. SARS also thanks taxpayers who made outstanding payments that were due.

As in previous years, SARS is pleased at the continuous improvement in compliance levels for Individuals. We believe that most taxpayers are honest and want to do the right thing by meeting their legal obligations. In this respect, SARS had received a total of 7 million returns from non-provisional taxpayers, compared to 6 million last year.

• 7 November 2023 – Customs Weekly List of Unentered Goods

• 3 November 2023 – RFP24/2023: Appointment of a Panel of Suppliers to Supply SARS Customs Unit with Detector Dog Equipment, Marine Equipment and Other Consumables
• 2 November 2023 – RFP14/2023: Appointment of a service provider for the financial analysis tool for a period of three years

The presentation and updated price template is now available.

• 2 November 2023 – National Legislation

• Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2023

• 2 November 2023 – National Legislation: The Minister of Finance introduced the following bills in the National Assembly on 1 November 2023:

• Rates and Monetary Amounts and Amendment of Revenue Laws Bill [B35—2023]
• Taxation Laws Amendment Bill [B36—2023]
• Tax Administration Laws Amendment Bill [B37—2023]

NATIONAL TREASURY:

• Media Statement: Invitation to Submit Technical Annexure C Tax Proposals for the 2024 Budget – 3 November 2023

OECD:

• [REGISTER] Join us for OECD Tax Certainty Day 2023 - 14 November 2023
• Global Forum publishes eight new peer review reports on transparency and exchange of information on request – 8 November 2023
• OECD and IGF invite comments on a draft toolkit to support developing countries in addressing base erosion and profit shifting risks when pricing minerals - 6 November 2023 - 2 February 2024

ATAF:

• ATAF Members urged to participate in the Webinar on the impact of the Inclusive Framework Pillar Two GloBE rules: What to these rules mean for African tax incentives? – 8 February 2023

SAFLII:

• Lueven Metals (Pty) Ltd v Commissioner for the South African Revenue Service (728/2022) [2023] ZASCA 144 (8 November 2023)