Legal and Policy - 15 April 2021

15 April 2021

SARS:

• Implementation of paragraph 2.3(c)(A)(i) of the External Policy – Administration of Trade Agreements
• Corporate Income Tax (CIT) Audit Letters will now indicate actual dates for submission of relevant material. Failure to adhere to the stipulated deadlines may result in refunds being withheld or assessments being raised, see more here
• Draft amendments to rules under section 38 – SACU UCR Botswana and Namibia, Due date for public comment: 26 April 2021
• Request for Proposal (RFP)34/2020: Provision of two (2) forklifts for the Durban customs warehouse​​
• Rule amendment notice R328, published in Government Gazette 44428 of 1 April 2021, under sections 54AA and 120, relating to the substitution of the DA180 carbon tax account (DAR 209)

• DA 180 – Environmental Levy Account for Carbon Tax (Front page)

• Completion Notes to the DA 180
• Publication details for tariff amendment notice R329 as published in Government Gazettes 44428 of 9 April 2021, are now available
• The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the amendments to –

• Part 1 of Schedule No.1, by the amendment of various tariff subheadings under Chapter 49 as well as the insertion of Additional Note 6, in order to create seperate 8-digit tariff subheadings for banknotes, postage stamps and revenue stamps.

• Publication details will be made available later

• CSARS v Levi Strauss SA (Pty) Ltd (509/2019) [2021] ZASCA 32 (7 April 2021)

Whether goods consigned directly from one member state to another member state, whether qualifying for favourable rate of duty in terms of Protocol, whether commission on purchases through a related company constituted buyer's commission, and whether royalties due directly or indirectly as a condition of sale of the goods for export to South Africa

• Illegal cigarettes valued at R18 million to be destroyed

TREASURY:

• SA-TIED Dialogues – Research into Policy series
• SA-TIED Dialogues – Research into Policy
• Media Statement: Three-month Extension of the Covid-19 Loan Guarantee Scheme

OECD:

• Tax and Development Case Study: Strengthening tax transparency in Uganda - 16 April 2021