Legal and Policy - 4 February 2021

4 February 2021

SARS:

• SARS is in the process of enhancing the Tax Directives process and trade testing for Independent Software Vendor (ISV) submissions. To prepare for the implementation of these enhancements, trade testing will start on 22 March 2021 until 22 April 2021, in line with our intention to go-live within the first quarter of the 2021/22 financial year. See more here.
• New subheading has been added to the webpage, Estates:

Update of the Estate’s Representative Taxpayer details

• New subheading has been added to the webpage, Foreign Employment Income Exemption:

Temporary relief in respect of the 2020 and 2021 years of assessment

• ITAC certificate issued to SARS under paragraph 8 of Schedule 1 to the Value-Added Tax Act, Rebate Item 412.11/00.00/01.0 (Notice 34 in Government Gazette 44113 of 28 January 2021), for the importation of vaccines, for use in the vaccination of persons against the Severe Acute Respiratory Syndrome Coronavirus 2 or SARS-CoV-2 for the treatment of the coronavirus disease or COVID-19
• Public notice 58, in Government Gazette 44119 of 29 January 2021, published in terms of section 25(7) of the Tax Administration Act, 2011, for extension of submission on the SARS eFiling platform of income tax returns relating to provisional taxpayers for the 2020 tax year to 15 February 2021
• ​ SARS has released 13 tax court decisions:
• SARSTC IT 14305 (IT) [2021] (Johannesburg) (6 January 2021)
• SARSTC 24863 (ED) [2020] (Johannesburg) (11 December 2020)
• SARSTC VAT 1715 (VAT) [2020] (Johannesburg) (11 December 2020)
• SARSTC 14184 (IT) 14186 (PAYE) 1544 (VAT) [2020] (Durban) (9 December 2020)
• SARSTC 24674 (IT) [2020] (Pretoria) (25 November 2020)
• SARSTC IT 24502; IT 24503 (IT) [2020] (Cape Town) (12 November 2020)
• SARSTC 13230 (IT) [2020] (Johannesburg) (27 October 2020)
• SARSTC 0035/2018 (ADM) [2020] (Cape Town) (20 October 2020)
• SARSTC 0085/2019 (ADM) [2020] (Johannesburg) (1 September 2020)
• SARSTC 14302 (ADM) [2020] (Johannesburg) (31 August 2020)
• SARSTC 0034/2019 (ADM) [2020] (Johannesburg) (3 June 2020)
• SARSTC 0037/2019 (ADM) [2020] (Johannesburg) (1 June 2020)
• SARSTC 24720 (ADM) [2020] (Johannesburg) (27 May 2020)

Summaries are available on the tax court judgments page

• Updated African Continental Free Trade Area (AfCFTA) Implementation FAQs
• Trade Statistics for December 2020
• Publication details for tariff amendment notices R52 and R53, as published in Government Gazette 44107 of 29 January 2021, are now available
• The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –

• Part 3 of Schedule No. 6 by the substitution of Note 6(a)(xii) to provide for the refund of fuel levy as a consequence to the publication of the Taxation Laws Amendment Act 2020 (with retrospective effect from 20 January 2021); and
• Schedule 8 by the substitution of item 805.26 to extend the validity period of carbon tax manufacturing warehouse licences (with retrospective effect from 1 June 2019).
• Draft Excise form – DA 180 – carbon tax account (front page and completion notes) Due date for public comment: 18 February 2021

• SARS extends Filing Season Provisional taxpayer deadline for online filers
• RLA Webinar FAQs November 2020

TREASURY:

• Fact Sheet on Indemnification Issues
• Provincial Revenue Fund Statements as at 31 January 2021
• Statement of the National Revenue, Expenditure and Borrowing as at 31 December 2020
• Media Statement: The Independent Regulatory Board of Auditors Board of Directors dissolved

OECD:

• Replay: Public Consultation meeting on the 2020 Review of BEPS Action 14 – 1 February 2021