Legal and Policy
2021 Legal and Policy

Legal and Policy - 18 February 2021


18 February 2021


  • The Minister of Finance, Hon. Tito Titus Mboweni will table the 2021 Budget in Parliament on 24 February 2021 at 14:00. All the documents relating to the Budget, including the Minister's speech, will be available on the Treasury website and on the Budget webpage on this website as soon as the Minister starts speaking in Parliament. as soon as the Minister starts speaking in Parliament.
    Please note: Hard copy documents are not available for sale at the Pretoria, Johannesburg, or Cape Town SARS offices from since last year. However, all documents will be available electronically from the Treasury website and on the Budget webpage on this website from 14:00 on Budget Day 24 February 2021.
  • General Note 16 (Issue 2) – Commutation of small annuities
  • SARSTC VAT 1940 (VAT) [2020] (Cape Town) (26 November 2020)

Whether the appellant was entitled to the deduction it claimed under section 16(3)(c) of the VAT Act

  • SARS will open its branch offices from tomorrow, 17 February 2021 to serve the public.
    As part of SARS’s commitment to all members of the public, please take note of the following:

The SARS Contact Centre will continue to service any queries from members of the public.

  • All South African Ports of Entry manned by SARS customs officials will continue to operate during this lockdown period.

Please note that strict social distance measures will apply, and all members of the public are required to wear masks at all times when entering any SARS building or engaging with any customs officials. No access will be allowed without the wearing of a mask. These measures are being undertaken with the wellbeing of employees and all South African citizens in mind and we appeal to all taxpayers to take this call to adherence very seriously. With co-operation from everyone we will be able to overcome this disease.

  • Updated guide to include the new SARS MobiApp look and feel. Furthermore, you can now access the SARS Online Query System (SOQS) via the MobiApp. On the SOQS you can:
  • Request your Tax Reference Number,
  • Submit supporting documents,
  • Report a new Estate case,
  • Request your Tax Compliance Status,
  • Submit a payment allocation via the Account Query functionality,

Update your registered tax representative

  • Publication details for tariff amendment notices R87, R88 and R89, as published in Government Gazettes 44151, 44152 and 44153 of 12 February 2021, are now available
  • The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –
    • Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to reduce the rate of customs duty on wheat and wheaten flour from 54,42c/kg and 81,63c/kg to 10,27c/kg and 15,41c/kg respectively, in terms of the existing variable tariff formula – Minute 08/2020;
    • Part 1 of Schedule No. 1, by the insertion of tariff subheadings 3002.20.11; 3002.20.19 and 3002.20.90, in order to provide for vaccines for human medicine for inoculation against Coronavirus and its variants as well as other vaccines; and
    • Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (EPA) (with retrospective effect from 1 September 2020 up to and including 31 December 2020).


DivisionLegal and Policy
Date18 February 2021