Legal and Policy
2021 Legal and Policy

Legal and Policy - 6 May 2021


6 May 2021


  • 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





DivisionLegal and Policy
Date6 May 2021