Legal and Policy
2021 Legal and Policy

Legal and Policy 19 August 2021



  • 18 August 2021 – If you encounter any suspicious calls asking for upfront payment to secure an award of a bid or in lieu of claims that the outcome of a tender can be influenced towards your company, please immediately inform the SARS FRAUD/ANTI-CORRUPTION HOTLINE at 0800-002870 for further investigation. Click here for more information.
  • 17 August 2021 – BRS – PAYE Employer Reconciliation v20 0 2 was released.
  • 18 August 2021 – See our Frequently Asked Questions (FAQs) on the Payment Deferral of Excise Duty Payments on Alcohol as included in the 2021 Tax Relief Measures.

National Treasury announced a fiscal package, outlined by President Cyril Ramaphosa on 25 July 2021, in response to the continuing COVID -19 pandemic. The relief is applicable to tax compliant businesses in the alcohol sector who have been financially impacted by the COVID-19 pandemic and subsequent lockdown restrictions. See the FAQs here – FAQs for Tax Relief on Excise Duty.

  • 17 August 2021 – Dear Traders and Travellers, SARS invites you to a comprehensive Customs SMME Traders and Travellers Clearance Procedures webinar which aims to increase compliance in accordance with Customs Clearance Procedures. Customs SMME Traders and Travellers are required to understand clearance procedures in order to comply with Tax and Customs Acts.

Thus, SARS will provide Clarity and Certainty of taxpayer obligation to equip all with the relevant information and insight required to make it easy to meet tax and customs obligations.

As you are important stakeholders, we invite you to join us in this webinar and to extend this invitation to other interested parties.

The details of the event are as follows:

Theme: Customs and Cargo clearance procedures
Date: Thursday, 19 August 2021
Time: 17:00 – 19:00
Platform: YouTube live-streaming: https://youtu.be/ei_xN9m47LI

  • 17 August 2021 – You need to be aware of scams purporting to come from SARS and so we’ve created a section of the website where we will post updates of any scams we have heard about. 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. To see all current SARS surveys, emails and SMSs, click here.

The latest scam masking as a Final Demand email was published on the Scams & Phishing webpage as a warning to taxpayers.

The media statement provides a summary of the key tax proposals covered in the Bills. Due date for public comment: 28 August 2021

  • 12 August 2021 – Customs & Excise Act, 1964: The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –
  • Part 1 to Schedule No. 3 by the substitution of Note 8.3 as well as the Notes to items 317.00 and 317.07 as a consequence to the implementation of APDP Phase II;
  • Part 1 to Schedule No. 4 by the substitution of the description in item 410.03/87.00/01.02 in order to include reference of new rebate item 307.04, as a consequence to the implementation of APDP Phase II;
  • Part 3 to Schedule No. 5 by the insertion of item 538.00/0.00/04.00 as a consequence to the implementation of APDP Phase II; and
  • Part 4 to Schedule No. 6 by the substitution of Note 4 in order to include the reference to rebate item 317.04 as a consequence to the implementation of APDP Phase II.

These amendments are effective with retrospective effect from 1 July 2021

Publication details will be made available later





Date19 August 2021