Legal and Policy
2024 Legal and Policy

Legal and Policy - 4 July 2024



Please follow these steps to submit test files:

    • Step 1: Before testing can commence, you will need to email 10 taxpayer reference numbers to ncts@sars.gov.za to ensure the numbers are active. In the email subject line, use “Tax reference numbers for Trade Testing”. A maximum of 10 taxpayer reference numbers will be allowed.
    • Step 2: You will be notified via the same email address to confirm when testing may commence.

For trade testing queries please email ncts@sars.gov.za.

Keep an eye on the I want a Tax Directive webpage.

  • 27 June 2024 – Further to our update on 19 June 2024, additional clarity on the Beneficial Owner changes plus a note to Tax Practitioners:

SARS is continuing its journey towards building its vision of a smart, modern organisation with unquestionable integrity, that is admired by all. Thus, it is working hard to make it easy for taxpayers to comply with their legal obligations. SARS has made the following updates for the upcoming Personal Income Tax Filing Season:


Section 11F(2)(a) of the Income Tax Act No 58 of 1962 was amended as follows: Where any person’s year of assessment is less than 12 months, the amount stipulated in section 11F(2)(a) of the Act used to calculate the allowable retirement contribution deduction (currently R350 000) shall be adjusted. The adjusted amount will bear the same ratio to R350 000 as the number of days in that year of assessment bears to 365 days.

Therefore, if any person’s year of assessment is less than 12 months, the allowable retirement contribution deduction (currently R350 000) will be applied pro rata.


Section 12T(4)(a) of the Income Tax Act was amended as follows: Where any person’s year of assessment is less than 12 months, the contribution limitation stipulated in section 12T(4)(a) of the Act (currently R36 000), shall be adjusted. The adjusted contribution limitation will apply in aggregate for any year or years of assessment during the 12-month period commencing in March and ending at the end of February of the immediately following calendar year.

Therefore, if any person’s year of assessment is less than 12 months, the applicable contribution limitation (currently R36 000) will be applied pro rata.


Section 13quat of the Income Tax Act, was amended by substituting the following paragraph in subsection (5) for paragraph (c): ‘‘(c) which is brought into use by the taxpayer after 31 March 2025.’’

Therefore, the Income Tax Return (ITR12) form will be amended to extend the allowable deduction until 31 March 2025.


To encourage individuals to invest in clean electricity-generation capacity, the solar energy tax credit was available for one year. It applied to new and unused solar PV panels that were acquired by the individual and brought into use for the first time from 1 March 2023 to 29 February 2024.

The amount of the solar energy tax credit allowed as a deduction to an individual under section 6C was 25% of the cost of the solar PV panels described above, up to a maximum of R15 000.

It should be noted that a deceased estate does not qualify for the solar energy tax credit.

See the Solar Tax Rebate webpage for more information.


The redesigned Renewable energy tax incentive under section 12BA will apply to the currently eligible renewable energy sources, with no electricity-generation limits for the duration of this temporary incentive. Certain new and unused assets owned by a taxpayer will qualify if they are used in the generation of electricity. Such assets must have been brought into use by the taxpayer for the first time for purposes of trade on or after 1 March 2023 and before 1 March 2026. Businesses can deduct 125% of the cost incurred with reference to eligible assets, upfront.

Where a taxpayer disposes of an asset on or before 1 March 2026, for which a redesigned renewable energy tax incentive is granted, the amounts deducted (a maximum of 125% of the cost of the asset) will be fully recouped.


SARS has redesigned the s10(1)(o)(i) and s10(1)(o)(ii) questionnaire to make it easier for taxpayers to complete the return.

It noted that the ITR12 form rules were a challenge to taxpayers. Previously, taxpayers had to first select the applicable wizard questions for the income, exemption, and foreign tax credit containers before completing the exemption amount for qualifying criteria.

The updated form streamlines this process, making it easier for taxpayers to complete the return.


For 2024 Filing Season changes, the taxpayer would complete the Details of Partners (excluding yourself) on ITR12 where applicable to align with the Beneficial Owner requirement.

Definition of “Beneficial Owner” as extracted from the Tax Administration Act, 2011:

(a) of a company, has the meaning assigned to it by section 1 of the Companies Act, 2008 (Act No. 71 of 2008).

(b) of a partnership, means a natural person who, directly or indirectly, ultimately owns, or exercises effective control of, the partnership, and includes—

(i) every partner, including every member of a partnership en commandite, an anonymous partnership or any similar partnership;

(ii) if a partner in the partnership is a legal person or a natural person acting on behalf of a partnership or in pursuance of the provisions of a trust agreement, the beneficial owner of that legal person, partnership or trust; and

(iii) the natural person who exercises executive control over the partnership; and

(c) of a trust, has the meaning assigned to it by section 1 of the Trust Property Control Act, 1988 (Act No. 57 of 1988);”.

BO is crucial for tax administration because it helps ensure transparency and accountability in financial transactions. By identifying the individuals who ultimately benefit from an asset or income, tax authorities can accurately determine tax liabilities and prevent tax evasion, which information may also assist other competent authorities in the investigation of money laundering, and other illicit activities. Furthermore, BO information facilitates international cooperation and exchange of tax-related information among jurisdictions. This cooperation is crucial in detecting and addressing cross-border tax evasion and ensuring that taxpayers fulfil their obligations in the appropriate jurisdictions.


In recent years, SARS has observed that Tax Practitioners sometimes put their own details in the contact information section in the place designated for the individual taxpayers that they represent when submitting ITR12 forms. SARS wishes to emphasise to practitioners that when completing and submitting ITR12 returns for individual taxpayers, they must ensure that the container designated for the individual taxpayer’s details is filled with the taxpayer’s information, not that of the Tax Practitioner.

Importantly, it must be noted that there is already a designated container for Tax Practitioners to declare their own particulars. Therefore, Tax Practitioners must not use fields intended for individuals to declare their own details.

In addition, remember that the information in the declaration must be true and accurate.

Keep an eye on the Filing Season webpage for more information.

  • 27 June 2024 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the amendments to –
  • Part 2 of Schedule No. 4, by the insertion of rebate item 460.16/8541.43/01.06, in order to provide for a temporary rebate provision for the importation of photovoltaic cells, assembled in modules or made up into panels (ITAC Report 723);
  • Part 1 of Schedule No. 3, by the deletion of rebate item 316.01/8415.90/02.06 and the insertion of rebate item 316.01/8415.20/01.06, to provide for a rebate provision for manufacturing of air conditioning machines identifiable for use in heavy motor vehicles (ITAC Report 627); and
  • Part 1 of Schedule No. 1 by the substitution of tariff subheading 8541.43 in order to increase the rate of customs duty on crystalline silicone photovoltaic modules or solar panels from free to 10% (ITAC Report 613).

Publication details will be made available later

  • 28 June 2024 – Achieving our Vision 2024 of a smart, modern SARS with unquestionable integrity that is trusted and admired is of paramount importance. Pivotal to the delivery of our vision are our digital platforms & technology infrastructure. To provide clarity & certainty, make it easy for taxpayers & traders to comply with their obligations and building public trust and confidence, our technology assets have to demonstrate the highest levels of availability, robustness and security.

In accordance with our Vision and Strategic Objectives, which include modernising our systems to provide Digital and Streamlined online services, we are hard at work ensuring that our digital platforms & technology infrastructure are available, robust & secure, by performing regular upgrades, enhancements, and maintenance.

Considering the above, SARS Digital platform upgrades are scheduled for Saturday, 29 June 2024 from 05:00 to 10:00.

During this time, you may experience intermittent service interruption on our eFiling Tax and Customs digital Platforms.

  • 28 June 2024 – The external guide and webpage have been updated to clarify the identification requirements for the process to verify banking details. The updated wording now reads as follows “A copy of your valid identity document, drivers licence, passport, temporary identity document, asylum seeker’s certificate or permit. For online submission, attach a copy. If you are visiting a SARS office, bring a copy and the original identification document.”

Updated guide and webpage:

  • 28 June 2024 – South Africa recorded a preliminary trade balance surplus of R20.1 billion in May 2024 attributable to exports of R178.4 billion and imports of R158.3 billion.

See the full Media Release here.

Visit the Trade Statistics webpage.

  • 28 June 2024 – Customs and Excise Act, 1964: The draft amendments are proposed to the Schedules to the Customs and Excise Act as follows:
  • Schedule No. 1 Part 1 – Insertion of various new 8-digit tariff in Chapter 8 to provide for mangoes, dried grapes and pomegranates
  • Schedule No. 3 – Delete the provisions of the old APDP, referred to as APDP I
  • Schedule No. 4 – Delete the provisions of the old APDP, referred to as APDP I
  • Schedule No. 5 – Delete the provisions to the old APDP, referred to as APDP I

Due date for comment: 26 July 2024

  • 28 June 2024 – The South African Revenue Service (SARS) announces 15th July 2024 as the start of the Filing Season for provisional and non-provisional taxpayers who are required to file a tax return. Auto-assessments for an expanded pool of taxpayers will run from the 1st to the 14th July 2024.

Taxpayers whose contact details, including an email address and cell phone number, as well as banking details, have changed must update these details on eFiling or the SARS MobiApp to facilitate an easy and seamless Filing Season. The update of this information goes a long way to preventing fraud and identity theft.

Read the full Media Release here.

  • 30 June 2024 – The highest decision-making body of the World Customs Organisation, the WCO Council, has re-elected SARS Commissioner Edward Kieswetter as the WCO Chairperson for a second term, 2024 – 2025.

Commissioner Kieswetter said after his re-election that the WCO was becoming ever more important given the technological and big data innovations that facilitate trade, the growth of eCommerce, as well as global uncertainties taking place in the geo-political landscape.

“The key objectives of the WCO and all its member countries is to promote legitimate trade, to prevent trade in illicit and harmful goods, and ensure the safe movement of goods and travelers across the borders that divide the world.

“It is known that Customs unites whereas borders divide. But the unity amongst the Customs community must be directed towards a common transformative goal that brings economic and social well-being to all citizens of member states,” Mr Kieswetter said.

He said it was an honour that he was once again entrusted to provide this transformative leadership of such a vital organization as the WCO in the prevailing turbulent times. “Central to the role of the WCO Chair, is to ensure that the WCO Secretariat has both the capacity as well as the orientation to serve the needs of Customs Administrations around the world,” Commissioner Kieswetter said.

For more information contact SarsMedia@sars.gov.za

  • Exclusions in terms of rebate item 624.50.
  • Clarification in terms of Schedule 6 Part 1 C of rebate items 620.22 and 620.33.
  • Requirements for licensing an excise OS warehouse.
  • Requirements when applying for an extension of a licensed SVM warehouse.
  • 1 July 2024 – The state provides state warehouses for the safekeeping of goods. These are managed by Customs. The purpose of this list of unentered goods is to notify the importer, exporter and any other person that has interest in the goods that the goods have been taken up into the State warehouse and if they remain unentered they will be disposed in accordance with the provisions of the Customs & Excise Act.
  • 1 July 2024 – To encourage individuals to invest in clean electricity-generation capacity, the solar energy tax credit is available for one year. On the Solar Tax Rebate webpage you will find everything you need to know about this rebate and how to claim this filing season starting 15 July 2024.
  • 3 July 2024 – Income Tax Act, 1962, and Transfer Duty Act, 1949
  • 3 July 2024 – Income Tax Act, 1962, and Transfer Duty Act, 1949
  • 3 July 2024 – A tax refund scam is doing the rounds pretending to be from SARS. Please don’t click on the link given in the message and delete the scam message immediately. An example of the scam was published on our Scams & Phishing webpage.

The Commissioner also extended congratulatory wishes to the members of the newly appointed Ministers and Deputy Ministers, expressing optimism that this is a defining moment in the history of our democracy.

Read the full Media Release here.



AuthorLegal and Policy
Legal and Policy
4 July 2024
Legal and Policy
Date4 July 2024