Legal and Policy
2021 Legal and Policy

Legal and Policy - 24 June 2021


24 June 2021


  • Customs & Excise Act, 1964: The rule amendment notice scheduled for publication in the Government Gazette, relates to the amendment to rules under sections 59A, 60 and 120 – Electronic submission of applications for registration and licensing (DAR217) (with retrospective effect from 25 June 2021), Publication details will be made available on 2 July 2021
  • The list of borders and ports on the Customs & Excise webpage is updated daily with changes. Please keep an eye on the Customs & Excise landing webpage for the latest changes.
  • The latest Tax Practitioner newsletter has been published with information on how to prepare for the Personal Income Tax and Trusts Filing Season 2021, the latest self-service offerings and more. See the newsletter here.
  • Income Tax Act, 1962: Guide on the Determination of Medical Tax Credits (Issue 12)
  • Non-resident applicants cannot apply for a tax compliance status (TCS), if they are no longer registered on the SARS registered database. Applications for a TCS by non-residents who are deregistered from the SARS registered database need to obtain a Manual Letter of Compliance to transfer of funds where they receive:
  • an inheritance or life insurance policy (Excluding lump sum benefits from pension preservation, provident preservation, retirement annuity funds and annuities from insurers) above R 10 million; or
  • a distribution from a South African Trust as a beneficiary, irrespective of the amount.

To submit a request with the necessary supporting documents, please email MLCA@sars.gov.za. This mailbox is solely designated for such applications and should not be used otherwise. For more information, see Supporting documents for Emigration.

  • Customs & Excise Act, 1964: The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the amendments to –
  • Part 1 of Schedule No. 3, by the insertion of rebate item 310.01/2815.12/09.06 in order to create a rebate provision for Sodium Hydroxide (Caustic Soda) in aqueous solution for the manufacture of semi-chemical fluting paper – ITAC Report No. 617.

Publication details will be made available later

  • Customs & Excise Act, 1964: Correction Notice R531 in Government Gazette 44716 correcting Rule Amendment Notice R525 in Government Gazette 44705 of 14 June 2021 (DAR216)





  • Here are the themes you are interested in for the ICT guidebook launch



DivisionLegal and Policy
Date24 June 2021