Legal and Policy
2021 Legal and Policy

Legal and Policy - 4 February 2021


4 February 2021


  • 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

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

Summaries are available on the tax court judgments page

    • 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



DivisionLegal and Policy
Date4 February 2021