Legal and Policy
2021 Legal and Policy

Legal and Policy - 15 July 2021



  • 14 July 2021 – A new export duty on scrap metals was introduced. The objective of export duty on scrap metal is to provide foundries and mills with better access to higher quality and more affordable scrap metals in the local market. In turn this will result in the mills and foundries becoming more competitive cost wise and also attracting investments, creating employment and supporting industrialisation. It will also ease the pressure brought upon by unfair trade practices within the domestic metals industry. For more information see the Export Duty on Scrap Metal webpage.
  • 13 July 2021 – The penalty for late filing of a Pay-As-You-Earn (PAYE) reconciliation was introduced for the first time this year. However, we are still in the process of enhancing our Dispute Resolution process so that this penalty can be disputed separately from a PAYE late payment penalty.

In the event that you receive another PAYE penalty for the same tax period, you will not yet be able to do a Request for Remission or lodge an Objection against the added penalty on eFiling when your prior Request for Remission or Dispute has already been finalised.

Our enhancements to the Dispute Resolution process should be ready soon, but in the event that you wish to do a Request for Remission or Dispute in relation to such an added penalty, SARS will as an interim measure accept a written Request for Remission or ADR1/ADR2 forms in relation to the added PAYE penalty.

To make use of the interim process to submit a Request for Remission, Notice of Objection or Notice of Appeal, please follow these steps:

Step 1

Check on eFiling that the penalty amount for which you wish to request remission, object or appeal against is indeed blocked from being submitted. If eFiling blocks you then proceed to Step 2.

Step 2

Type or write a Request for Remission, and make sure that you include the reason for your request as well as the PAYE reconciliation period or transaction numbers of the penalties incurred or the EMP201 periods. Before you do all of this please visit the Request for Remission of Administrative Non-compliance penalty webpage to understand the legislative requirements.

If you already submitted a Request for Remission but you remain aggrieved by the outcome then use the ADR1 form in the case of an objection. If you already objected and the objection was dismissed, and you wish to appeal, then use the ADR2 form. The ADR1 and ADR2 forms can be downloaded here https://www.sars.gov.za/find-a-form/

Step 3

Submit your Request for Remission, ADR1 or ADR2 to contactus@sars.gov.za or pcc@sars.gov.za. You will receive a case number which must be used in any future correspondence with SARS relating to this matter.

Step 4

Once we have considered the request for remission, objection or appeal, SARS will notify you by way of a letter addressed to your preferred channel of communication.

  • 13 July 2021 – An update was made to the Prohibited and Restricted Imports and Export list. An amendment was made to tariff heading – 41.07 – Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split (excluding leather of heading 41.14): Veterinary import permit now required. See the P&R list here.
  • 9 July 2021 – The SARS Lwazi ChatBot is an interactive self-service platform available via the eFiling web or the MobiApp. Taxpayers can ask Lwazi tax related questions using the convenience of their smart phone, tablet or computer.

To improve customer experience and enable effective service offerings, Lwazi has been enhanced to provide additional self-service options. The self-service options enables users to query and request specific services that they would have otherwise received via other SARS service channels such as the Contact Centre or the Branch Office. The Lwazi ChatBot will now present to the user services in a structured menu option and additionally a call back request can be made to SARS. These service options can be accessed on eFiling web and MobiApp. For more information, see the updated Guide to the SARS MobiApp

  • 9 July 2021 – The annual carbon tax accounts and payments in respect of the 2020 tax period, which started on 1 January 2020 and ended on 31 December 2020, are now due. See the media release: Annual Carbon Tax accounts and payments now due.
  • 9 July 2021 – SARS and Business Unity South Africa (BUSA) are pleased to announce the formation of the SARS Private Sector Authorised Economic Operator (AEO) Stakeholder Group. See the media release: SARS / Private Sector Authorised Economic Operator Stakeholder Group.
  • 9 July 2021 – SARS hosted a webinar on ‘Home Office Tax Requirements’:

If you have missed the live streaming, it’s now available to watch here.

The presentation discussed during the webinar is also available here for viewing or downloading.

The key questions asked during the webinar will be published shortly on the Home Office Expenses webpage.

  • 9 July 2021 – The Tax Compliance Status (TCS) system has been enhanced to reissue the original PIN number for any subsequent “New PIN” requests in relation to active Foreign Investment Allowance (FIA) and Emigration TCS types. For more information see the Guide to the Tax Compliance Status functionality on eFiling.






Fairness For All: Case Six

DivisionLegal and Policy
Date15 July 2021