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2024 Legal and Policy

Legal and Policy - 28 November 2024

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Legal and Policy - 28 November 2024

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SARS

  • 21 November 2024 – Taxpayers can now check the progress of their Two-Pot directive application via WhatsApp or the SARS USSD channel. The feedback on the progress of their application will indicate one of the following: In Progress, Declined, or Finalised. If there is no directive application the feedback will be: There are no tax directive applications received on the tax reference number provided.

To access feedback on the progress of a tax directive application, follow these three simple steps:

  • Step 1: Initiate the service request
    • USSD: Dial the SARS service code and select “Two-Pot Progress”
    • WhatsApp: Send “Hi” to the SARS WhatsApp number, tap on the menu option and select “Two-Pot Progress”
  • Step 2: Text and send your SARS registered details
    • South African ID number
    • Tax Reference Number
  • Step 3: Access your resolution
    • The status of your tax directive application will be displayed and sent via SMS.

For more information, see SARS Mobile Tax Services | South African Revenue Service.

  • 22 November 2024 – To safeguard taxpayers’ information and prevent malicious attacks on SARS data, SARS has initiated various initiatives to combat fraudulent activities. One such measure is the Two-Factor Authentication method, which adds an extra layer of security by requiring users to input two different authentication methods to login to eFiling.

The first layer of authentication requires users to enter their username and password. Once validated as correct, the second layer requires users to input a One-Time-Pin (OTP) sent to their preferred security contact details. Upon successful validation of the OTP, as correct, users are granted access to their eFiling profile.

The enhancements to the Two-Factor authentication method includes the following:

  • Enforcing Two-Factor authentication on all Individual profiles,
  • Confirming and updating of the security contact details.

The eFiling password requirements have also been enhanced. All new and changed passwords must meet the following criteria:

  • Contain a minimum of 8 characters
  • Include at least one uppercase, lowercase, numeric and special character
  • Exclude personal information (like name / surname / email address / username);
  • Exclude repetitive or sequential characters (like “aaaaa” or “12345” etc).

Furthermore, a password meter has been added to give eFilers a visual indication of the strength of the password.

For more information, see the updated Guides:

  • 22 November 2024 – Customs and Excise Act, 1964: Publication details for rule amendments notice R5562, published in Government Gazette 51627 of 22 November 2024, are now available. The rule amendment relates to the storage of imported bonded fuel goods in special customs and excise storage warehouses (DAR259).
  • 22 November 2024 – Customs and Excise Act, 1964: Publication details for tariff amendments notices R5580 and R5581, published in Government Gazette 51641 of 22 November 2024, are now available. The notices relate to the amendments to –
  • Part 2 of Schedule No. 5, by the substitution of Notes 1(a) and 1(d) to refund item 522.07 to add the reference to “licenced marine remover” and to provide for the Controller to exercise a discretion on the goods to be sealed under supervision by an officer in order to facilitate the refunding of duties paid upon removal of “bonded fuel goods”; and
  • Part 4 of Schedule No. 5, by the substitution of Notes 1(a) and 1(d) to drawback item 541.01 to add the reference to “licenced marine remover” and to provide for the Controller to exercise a discretion on the goods to be sealed under supervision by an officer in order to facilitate the refunding of duties paid upon removal of “bonded fuel goods”.
  • 22 November 2024 – Income Tax Act, 1962
  • Table 1 – Interest rates on outstanding taxes and interest rates payable on certain refunds of tax
  • Table 2 – Interest rates payable on credit amounts
  • Table 3 – Rates at which interest-free or low interest loans are subject to income tax
  • 22 November 2024 – The latest Government Connect Issue 24 is now available. In this edition, we talk about the biometric verification that SARS is introducing for eFiling, the new Binding General Ruling 74 that is applicable to municipalities and the new Donations Tax declaration form.
  • 22 November 2024 – The Tax Practitioner Connect Issue 58 is now available. In this edition, we talk about the release of new guides for Recognised Controlling Bodies (RCBs) and tax practitioners. This is an initiative that SARS has embarked on to update the Tax Practitioner Register and the biometric verification that SARS is introducing for eFiling. We also share information about third-party data submissions for Tax Exempt Institutions. Finally, the newsletter contains information about the new Donations Tax declaration form, new service channel offerings for Trust registration and a reminder for tax practitioners to ensure that they are using the tax practitioner’s profile on eFiling to submit returns and information on behalf of their clients.
  • 23 November 2024 – Income Tax Act, 1962
  • 25 November 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.

See the latest Customs Weekly List of Unentered Goods here.

  • 26 November 2024 – The South African Revenue Service (SARS) is pleased to announce a significant development in our effort to combat tax evasion and criminal activity that undermines the country’s economy. The KwaZulu-Natal Local Division of the Durban High Court has granted a preservation order and a search-and-seizure warrant in the case involving the Commissioner for SARS versus Shauwn Mkhize and Others.

This decision is a crucial step in SARS’s strategic objective to make it increasingly hard and costly for taxpayers who wilfully and intentionally engage in criminal activity. Over the past few years, SARS has been diligently investigating and cracking down on the construction industry so that it complies with tax laws.

SARS enforces the provisions outlined in the Tax Administration Act No. 28 of 2011, with particular focus on section 163, on preserving and securing assets. This recent enforcement action is one of many steps that SARS has taken in collaboration with the South African Police Service and the Directorate for Priority Crime Investigation (Hawks), to uphold the integrity of our tax system.

The orders were obtained to prevent the dissipation of realisable assets, which could hinder the collection of taxes, and to secure evidence of potential non-compliance with tax laws administered by the SARS Commissioner.

SARS Commissioner, Edward Kieswetter, expressed his sincere thanks to the law-enforcement agencies — the South African Police Service, Hawks, and SARS members — for exemplary cooperation that accomplished this assignment under difficult conditions. The Commissioner said that: SARS will not waiver in executing its mandate without fear, favour, or prejudice, regardless of any persons’ standing in society. No one is above the law; it is therefore critically important that SARS acts emphatically to ensure that all meet their legal obligations. Today’s search-and-seizure operation must communicate an unambiguous message to all that law-enforcement agencies will act to stop lawlessness. The most vulnerable in our society, the aged, and children depend on the state through taxes to assuage and mitigate poverty, unemployment, and hunger. Any wilful defiance of the law will be resisted.

For further information, please contact SARS at SARSMedia@sars.gov.za.

  • 27 November 2024 – The George branch will be closed for the rest of the day. All virtual appointments will still be honoured. Our apologies for the inconvenience.
  • 27 November 2024 – Newly registered SMMEs are invited to a webinar on Thursday, 28 November 2024.

SARS will host a webinar for small, medium, and micro enterprise (SMME) taxpayers about what they need to know once they have been registered for tax. The webinar is titled, “Understanding Tax Obligations for Newly Registered SMME Taxpayers”.

This is in honour of National Entrepreneurship Month, a period dedicated to celebrating the entrepreneurial spirit that drives our communities and strengthens our economy. This year’s National Entrepreneurship Month theme, “Entrepreneurship Is for Everyone”, aims to inspire individuals from diverse backgrounds to embrace the entrepreneurial journey and help to advance businesses.

Topic: Understanding Tax Obligations for Newly Registered SMME Taxpayers and Traders

Date: Thursday, 28 November 2024

Time: 17:00–19:00

Platforms:

YouTube link: https://youtube.com/live/1KcjdlpP2MY?feature=share

You will also have an opportunity to have your questions answered during the session.

If you have questions about the “Understanding Tax Obligations for Newly Registered SMME Taxpayers and Traders” webinar, please send an email to SMMEQuestions@sars.gov.za.

The webinar will be recorded and published on the SARSTV YouTube channel afterwards.

  • 28 November 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 and technology infrastructure. To provide clarity and certainty, make it easy for taxpayers and traders to comply with their obligations and building public trust and confidence, our technology assets must 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 and technology infrastructure are available, robust and secure, by performing regular upgrades, enhancements and maintenance.

Considering the above, SARS Digital platform maintenance is scheduled for Saturday, 30 November 2024 from 20h00 to 00h00.

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

Responses (CUSRES messages) to transactions submitted during this time will be delayed, however, arrival and exit management functions are available at land border posts for all released declarations and manifests.

Stakeholders are therefore urged to submit all Goods Declarations (bills of entry) and Road Manifest, especially those deemed priority, by Saturday, 30 November 2024 @ 18h00.

NATIONAL TREASURY

OECD

AuthorLegal and Policy
DivisionLegal and Policy
Keywords
Legal and Policy
28 November 2024
Categories
Legal and Policy
Date28 November 2024