6 May 2021

SARS:

Tenders
- RFP01/2021: There are amendments made to the originally published Main RFP Document, number 7.3.1.1 & 7.6; Bidders are requested to use the revised Main RFP Document as published on 4 May 2021.
Status overview of all DTAs and Protocols – Multilateral Convention to implement tax treaty related measures to prevent base erosion and profit shifting (MLI) Synthesised Texts
Customs & Excise Act, 1964: Publication details for rule amendment notice R393, as published in Government Gazette 444506 of 30 April 2021, are now available
Customs & Excise Act, 1964: Publication details for rule amendment notice R363, as published in Government Gazette 444506 of 30 April 2021, are now available
Find useful information on the tax obligations relating to Small, Micro, and Medium Enterprises (SMMEs):

Travellers leaflet

SARS today releases trade statistics for March 2021 recording a trade balance surplus of R52.77 billion. The R52.77 billion trade surplus for March 2021 is attributable to exports of R168.29 billion and imports of R115.52 billion. For more information, visit the Trade Statistics webpage
Please note that due to maintenance changes the Tax Directives system will not be available for the weekend of 30 April 2021. The eFiling Directives applications process will only be available until 14:00 on 30 April 2021. Applications can be submitted from 3 May 2021
The Customs Procedure Code (CPC) and refund or drawback item must appear in the appropriate fields on the export declaration before goods are exported, if the exporter wants to apply for such a refund or drawback. However, the refund or drawback item may be amended or inserted or a CPC can be amended while the goods are still under Customs control or if exceptional circumstances as prescribed in Note 8 to Schedule 5 are approved by Legislative Policy, Customs and Excise. The following annexures to the policy were replaced: the Completion of CR 1, the Completion of DA 63, the Completion of DA 64 and the Completion of DA 66. For more information, see the Refunds and Drawbacks External Policy
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, for more information, see our communique on the due dates
The taxpayers will now receive estimated assessment via MobiApp. Taxpayers will have an option to either view the return or edit the return.

Once editing, the return option is selected, the taxpayers original return will be filed / submitted to SARS. For more information, see the updated Guide to the SARS MobiApp

The Guide on how to download the new SARS eFiling browser was updated to include the steps after successful installation. In addition, the Transfer Duty (TDC01) form and the Financial Declaration (IT3-02) form were converted from Adobe to HTML. The purpose of this guide is to assist taxpayers and traders to easily download the new SARS eFiling Browser in order to successfully view, complete and submit SARS forms that have not been migrated to Hyper Text Markup Language (HTML5) on eFiling. The SARS browser should be used to access to the forms not yet migrated be required, see the Guide on how to download the new SARS eFiling browser

TREASURY:

OECD:

Inheritance Taxation in OECD Countries to be released on Tuesday 11 May 2021 - 4 May 2021
OECD and CREDAF renew partnership to strengthen tax co-operation - 3 May 2021
Global Forum Secretariat launches Train the Trainer pilot programme under the Africa Initiative - 30 April 2021
Labour market disruption & COVID-19 support measures contribute to widespread falls in taxes on wages in 2020 - 29 April 2021

ATAF:

SAFLII

Commissioner for the South African Revenue Service v Raphela and Others (2091/2021) [2021] ZAGPPHC 191 (29 March 2021)

Division	Legal and Policy
Date	6 May 2021

Legal and Policy - 6 May 2021

Description

6 May 2021