SARS

• 7 March 2024 – PAYE Employer Reconciliation BRS for the 2025 tax year was published.

The changes include:

• New source code (3926) for the Withdrawal from a Retirement Fund from the Savings Component/Pot
• Amendment of descriptions and/or validation rules for:

• Unclaimed benefits (source code 3909)
• Certificate Number (source code 3010)
• Directive Number (source code 3230)
• Directive Income Source Code (source code 3232)
• Transfer of Unclaimed Benefits (source code 3923)
• NED Directors / Audit Committee Member Fees (source code 3620/3670)

The submission dates:

• Interim: 16 September – 31 October 2024
• Annual: 1 April – 31 May 2025

· 8 March 2024 – Income Tax Act, 1962

· Guide on the Solar Energy Tax Credit Provided under Section 6C

• 8 March 2024 – Excise Duty/Levy payment and submission dates for 2024/2025 have been published.

• 11 March 2024 – The facility codes used in Box 30 on the Customs Clearance Declaration (CCD) have been updated to include the details of the new approved container depot – Trans Modal Logistics South Africa in Durban.
  • SC-CF-19-A02 – Facility Code List – External Annexure

National Treasury

· Media Statement: Proposed Amendments to Public Sector Pension Laws to Provide for Two Pot Retirement System for Inclusion in Pension Funds Amendment Bill [B 3-2024] – 11 March 2024

· Government Employees Pension Law Proposed Amendments 2 pot retirement system 11 March 2024 – 11 March 2024

· Post Telecommunications-related matters Proposed Amendments two pot retirement system 11 March 2024 – 11 March 2024

· Transnet Pension Fund Proposed Amendments two pot retirement system 11 March 2024 – 11 March 2024

· Media Advisory: European Union Funding Agreement Signing and Policy Dialogue – 13 March 2024

SAFLI

• ABD Limited v Commissioner for the South African Revenue Service (14302) [2024] ZATC 2 (14 February 2024) – 11 March 2024