Legal and Policy
2021 Legal and Policy

Legal and Policy - 16 September 2021



  • 15 September 2021 – The Personal Income Tax (PIT) Insolvency webpage was updated with information including when is an individual regarded as insolvent, what is the effect of sequestration and who is responsible for the tax affairs of the insolvent estate. For more information, see the PIT Insolvency webpage.
  • 14 September 2021 – All Traders and Travellers are invited to join a live webinar to discuss the latest on Excise Environmental Levies and Taxes. It is one of the South African government’s objectives to preserve the environment, reduce pollution and to give effect to certain international treaties on climate change and pollution. SARS has therefore introduced certain environmental levies which are administered through the Customs and Excise Act 91 of 1964 (the Act). Chapter VA of the Act with its related Rules is dedicated to the administration of the environmental levies, including the Carbon Tax Act which came into effect on 01 June 2019. Keep an eye on the Excise webpage for follow-up information.

The details of the event are as follows:

Theme: Excise Environmental Levy and Taxes
Date: Thursday, 16 September 2021
Time: 17:00-19:00
Platform: YouTube on https://youtu.be/ML98HG9xB9g

If you have questions on environmental levies and taxes, please email Questions@sars.gov.za.

  • 14 September 2021 – New tender: RFP03/2021 Provision of Professional Services Related to the Protection of Personal Information Act No. 4 of 2013
  • Customs officers of the South African Revenue Service (SARS), seized 67 pieces of calcium hydroxide used to produce crystal methamphetamine, commonly referred to as “ice” or “tik”. The “party drug” weighing 132.41kg and valued at R40-million, was intercepted at a cargo terminal at the OR Tambo International Airport. See the media release: Customs officers make R40m drug bust at OR Tambo International Airport.
  • 13 September 2021 – Services Agreement document for RFP15/2021 Procurement and Support of the PADS4 Video and Digital Signage Solution (Smart Displays), has been published.
  • 13 September 2021 – Enhancements and legislative changes were implemented for Corporate Income Tax. It includes updates to the forms and notices for companies, an update on the Understatement penalty (USP), changes to sunset dates for corporate tax incentives and updates to the ITA34C. For more information, see the IT-ELEC-03-G01 – How to complete the company Income Tax return ITR14 eFiling – External Guide. The updated IT-GEN-04-G01 – How to complete the Income Tax Return ITR14 for companies – External Guide is coming soon.
  • 13 September 2021 – eFiling has been enhanced with the functionality to enable taxpayers to request Deferral Payment Arrangements. This functionality will allow taxpayers to make a payment arrangement request without the need to visit a SARS branch office or contact the SARS Contact Centre. On eFiling, the payment arrangement request functionality will be limited to these tax types: Personal Income Tax (PIT), CIT, Dividends Withholding Tax, VAT, PAYE/UIF/SDL and Admin-Penalties. For more information, see the GEN-DC-20-G03 – Deferral of Payment Arrangements on eFiling – External Guide.
  • 13 September 2021 – This year, the Employer Interim Reconciliation Declaration (EMP501) submission period opens on 13 September 2021 and closes on 31 October 2021. The latest version of e@syFile™ Employer will be available from 13 September 2021. Employers with less than 50 employees can use either SARS eFiling or e@syFile™ Employer to submit their reconciliation documents. e@syFile™ Employer’s enhancements include allowing up to five Tax Directives with additional fields required from 2022 Tax Year, import and pre-submission validation upgrades, enhancements to EMP501 process, updated HTML5 forms: EMP201, EMP501 and IRP5/IT3a. For more information see our PAYE webpage and the following updated Guides:

The updated EMP-GEN-02-G01 – A Guide for the Employer Reconciliation Process is coming soon.

  • 13 September 2021 – SARS implemented form and system changes to the Income Tax Return for Trusts (ITR12T), the Notice of Assessment for Trusts (ITA34T), letters and guides. A few source code descriptions will also be updated. For more information, see the updated IT-AE-37-G02 – Step by Step Guide to complete your Trust return via eFiling – External Guide and the updated IT-AE-36-G02 – Comprehensive Guide to the Income Tax return for Trusts – External Guide is coming soon. The changes are also summarised on the Trusts Filing Season 2021 changes webpage.
  • 13 September 2021 – The following PDF forms on eFiling were converted to HTML5 format for better user experience and compatibility:
  • MIT02 – Medical Scheme Contribution/Insurance Payment Declaration
  • TCR01 – Tax Compliance Status Request
  • RM001 – Entity Merge on eFiling

RAV01 – Registration Amendments and Verification Form

The following guides were updated with the new HTML screens:

  • Introducing source code and validation changes for the 2022 Tax Year as detailed in the SARS PAYE BRS V 20
  • Adjustment to Directives table on IRP5 manual capture screen to include new required fields as detailed in the SARS PAYE BRS
  • Introducing new functionality for the merging of duplicate employee records and reassigning certificates between employee records
  • Introducing a new option on the EMP501 Declaration page where users can request re-instatement of ETI in cases where an incorrect, future dated submission without ETI was submitted
  • Introducing new functionality when users select a future-dated Period of Reconciliation. A request for deregistration of the PAYE number will be included in the submission, including a reason and date of deregistration
  • Enhancements and updated response messages to the current processes for EMP201 and EMP501 submissions in cases where Estimated Assessments were raised for specific periods
  • Correction to the Full Resubmission process to include all certificates for the selected reconciliation period.

For more information, see the Release Notes version 7.1.6.

  • Table A – A list of the average exchange rates of selected currencies for a year of assessment as from December 2003
  • Table B – A list of the monthly average exchange rates to assist a person whose year of assessment is shorter or longer than 12 months
  • 9 September 2021 – Customs & Excise Act, 1964: Draft Schedule amendments, amending notes in Part 1C of Schedule No. 6

Due date for public comment: 27 September 2021




DivisionLegal and Policy
Date16 September 2021