Legal and Policy
2021 Legal and Policy

Legal and Policy 29 July 2021



  • 28 July 2021 – Treasury published explanatory notes on the emergency tax measures in response to the continuing COVID-19 pandemic and recent unrest in the country:
    • Extension of the expanded Employment Tax Incentive (ETI) age eligibility criteria and amount claimable. The proposed measures will apply for a period of four months and will come into operation on 1 August 2021 and end on 30 November 2021.
    • Extension of the deferral of the payment of employees’ tax liabilities for tax compliant small to medium sized businesses. The proposed measures will come into operation on 1 August 2021 and end on 31 October 2021.
    • Deferral of excise duties on alcoholic beverages with immediate effect.

For more information, see the Draft Explanatory Notes on Emergency Tax Measures in response to the continuing Covid-19 pandemic and recent unrest in the country. For all the relevant documents, click here.

The following Interpretation Notes have been archived:

  • Interpretation Note 20 (Issue 7) – Additional Deduction Learnership Allowance
  • Interpretation Note 86 (Issue 2) – Additional Investment and Training Allowances for Industrial Policy Projects
  • 28 July 2021 – Capital Gains Tax

Guide on Valuation of Assets for Capital Gains Tax Purposes (Issue 5)

  • 28 July 2021 – Income Tax Act, 1962
  • 27 July 2021 – You need to be aware of email scams, and so we’ve created a section of the website where we will post updates of any scams we have heard about. Please visit the Scams & Phishing webpage on a regular basis. Similarly, we would like you to tell us about any emails you think are scams or phishing. To report or to get more information on phishing, please send an email to phishing@sars.gov.za or call the Fraud and Anti-Corruption Hotline on 0800 00 2870.

Two new scams were published today:

Members of the public are randomly emailed with false “spoofed” emails made to look as if these emails were sent from SARS, but are in fact fraudulent emails aimed at enticing unsuspecting taxpayers to part with personal information such as bank account details. Examples include emails that appear to be from returns@sars.co.za or refunds@sars.co.za indicating that taxpayers are eligible to receive tax refunds. These emails contain links to false forms and fake websites made to look like the “real thing”, but with the aim of fooling people into entering personal information such as bank account details which the criminals then extract and use fraudulently.

Please note these are scams and SARS taxpayers should take note of the following:

    • Do not open or respond to emails from unknown sources.
    • Beware of emails that ask for personal, tax, banking and eFiling details (login credentials, passwords, pins, credit / debit card information, etc.).
    • SARS will never request your banking details in any communication that you receive via post, email, or SMS. However, for the purpose of telephonic engagement and authentication purposes, SARS will verify your personal details. Importantly, SARS will not send you any hyperlinks to other websites – even those of banks.
    • Beware of false SMSs.
    • SARS does not send *.htm or *.html attachments.
    • SARS will never ask for your credit card details.

To see all current SARS surveys, emails and SMSs, click here.

  • 27 July 2021 – Updated Customs weekly list of unentered goods
  • 27 June 2021 – A company and its director were convicted for PAYE fraud for claiming a false PAYE credit of R 5.7 million. See the media release: Company and director sentenced for PAYE fraud.
  • 23 July 2021 – The SARS Customs team developed a contingency plan to facilitate trade and to support Transnet. An interim measure to ensure release of import and export cargo from and to TNPA and TPT has been implemented by SARS and Transnet SOC Ltd with effect 23 July 2021. The Customs Branch offices will print hard copy releases and physically stamp the documents together with the SAD 500’s.

Requests for such reprints will be made via the existing dedicated mailboxes below:

Cargo owners will then present this stamped document when requesting release of the cargo or entry to the export stacks. This hard copy document will also be used by Transnet as a control against unlawful delivery of cargo to a road haulier not licensed/ authorised to collect the said cargo or to deliver the cargo to the export stacks. In addition, this stamped document will be used to assess and collect cargo dues.

Transnet SOC Ltd has assured SARS that no shipments will be released or enter the export stacks without the verification and upon instruction of SARS that an existing, valid SARS Customs release notification has been issued for the said consignment.

Transnet will notify Customs immediately of any attempts to obtain release of cargo in contravention of the Customs and Excise Act 91 of 1964.

In addition, Customs will increase the numbers of patrols and gate checks at the harbours. Increased port control will enhance enforcement interventions so as to identify and deal with any trends of non-compliance that may become prevalent.

  • 23 July 2021 – The RCTF Master plan and Design Houses requirements letter clarifies with regards to the Design House procedures related to movements to Cut, Make and Trim companies (CMT) and the registration and licensing requirements, including the requirements for provisional payments. See the RCTF Master plan and Design Houses requirements letter.
  • 23 July 2021 – The impact of Export Duty on Scrap Metal’s implementation and the way forward was recently shared. See the Export Duty on Scrap Metal webpage and our informative presentation on the impact and way forward.
  • 23 July 2021 – Customs & Excise Act, 1964: Publication details for Amendment to rules under section 60, 64E and 120 – accreditation of clients (DAR219) rule amendment notice R648 as published in Government Gazette 44884 of 23 July 2021 is now available
  • 23 July 2021 – Customs & Excise Act, 1964: Publication details for rule amendment notice R649 Amendment rules to section 18 to provide for a process for obtaining permission for the interruption of transit through the Republic for purposes of carrying out activities contemplated in section 18(13)(b)(i) (DAR218) rule amendment notice R649 as published in Government Gazette 44884 of 23 July 2021 is now available
  • 23 July 2021Adherence to Protection of Personal Information Act, Act No. 4 of 2013 (POPIA)
  • 22 July 2021 – Updated Customs weekly list of unentered goods
  • 22 July 2021 – A frequently asked question was updated to clarify how to add the IRP5/IT3(a) tax certificate where the ‘Transaction Year’ and the ‘Year of assessment’ differs. Question: What must I do if my IRP5/IT3(a) information for my lump sum is not on my Income Tax Return (ITR12)? Answer: If the ‘Transaction Year’ and the ‘Year of assessment’ differs on the IRP5 certificate, the IRP5/IT3(a) tax certificate will not be prepopulated on the return. On eFiling add the certificate by increasing the number of certificates on the return wizard. A blank certificate will be available and you must capture the IRP5/IT3(a) tax certificate detail, including the tax directive number in order to avoid the return being rejected

The updated FAQ was published on the following webpages:




DivisionLegal and Policy
Date29 July 2021