Source: https://www.sars.gov.za/Pages/Whats-new-archive-2015.aspx
Timestamp: 2019-07-24 03:11:20
Document Index: 51056883

Matched Legal Cases: ['art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'In casu', 'arts 1', 'art 1', 'art 1']

Whats new archive 2015
2015 - What’s new at sars?
​31 December 2015 ​Legal & Policy - Secondary Legislation - Rule Amendments: 2015
Rules Notice under section 120 - insertion of rule 120.09A – Currency conversions for determining value of goods exported or to be exported.
​30 December 2015 ​Media Release ​Trade Statistics for November 2015
​26 December 2015 ​Media Release R76-million bust at Lebombo border post
​23 December 2015 ​Media Release ​Customs officials confiscate rhino horns at ORTIA
​23 December 2015 ​Tax Workshops ​Schedules of tax workshops for January to March 2016 are now available
​​22 December 2015 ​Media Release ​About 30 000 travellers processed at Beitbridge daily
​22 December 2015 ​Media Release ​Two arrested for VAT Fraud
​22 December 2015 ​Legal & Policy – Secondary Legislation - Public Notice
Notice fixing the amount of the threshold for the amount of tax in dispute for purposes of an appeal to the Tax Board in terms of Section 109(1)(a) of the Tax Administration Act, 2011.
​22 December 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 201-220
BPR 214 - Third-party backed shares
BPR 215 - Source and nature of satellite capacity fees
​21 December 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Rules made under the Customs Control Act, 2014 - Second Round
Comments are invited to be submitted by no later than 1 April 2016
​​17 December 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 201 - 220
BPR 213 - Repayment of intercompany loans from proceeds of a new share issue
​17 December 2015 ​Legal & Policy - Preparation of Legislation - Explanatory Memoranda
​Explanatory Memoranda on 2015, Bills
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2015
​17 December 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015
Tariff Amendments in Schedule No. 1, Schedule No. 3 and in Schedule No. 4
Note that publication details will be made available in due course
​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Notice in terms of section 29 – requiring the persons specified in the Schedule to keep and retain the records, books of account or documents prescribed in the Schedule.
Comments are invited to be submitted by no later than 5 February 2016
​14 December 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes – IN1-20
Issue 2 of Interpretation Note 73 - Tax implications of rental income from tank containers
Issue 2 of Interpretation Note 74- Deduction and recoupment of expenditure on repairs
Interpretation Note 73 and 74 (Issue 1) - Archived
​11 December 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and Protocols
Status Overview of all DTAs and Protocols - Ratification process in South Africa has been completed for Norway Protocol – date of entry into force – 20 November 2015
​11 December 2015 ​Legal & Policy - Preparation of Legislation – Response Document
Response Document on the Taxation Laws Amendments Bill, and Tax Administration Laws Amendment Bill
​11 December 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Comments are invited to be submitted by no later than 15 January 2016
Status Overview of all DTAs and Protocols - Ratification process in South Africa has been completed for Botswana Protocol – date of entry into force – 19 August 2015.
​11 December 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 201
BPR 212 - Tax consequences for the issuer and security company of listed credit linked notes
​10 December 2015 ​Media Release ​SARS cracks down on high risk sectors
​10 December 2015 ​​Media Release ​SARS deploys over 200 staff to tighten border control over festive season
​10 December 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015
Technical amendments made in Schedules Nos. 1, 2, 3, 4 and 5 to be implemented with effect from 1 January 2016
Tariff Amendments published in GG 39502
​10 December 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 201-220
BPR 211 - Transfer of exchange items using corporate rules
​9 December 2015 ​Legal & Policy - Publications - Find a Guide
Comprehensive Guide to Capital Gains Tax(CGT) – has been published in the final form.
​9 December 2015 ​Media Release ​SARS busts another cocaine smuggler at ORTIA
​8 December 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes – IN 81-100
Interpretation Note 86 - Additional investment and training allowances for industrial policy projects
​7 December 2015 ​Disputes enhancements ​Disputes enhancements for Income Tax
​6 December 2015 ​Media Release ​SARS confiscates 39 gold bars, cocaine from passengers
​3 December 2015 ​Media Release ​SARS Customs officials nab passenger trying to smuggle gold into SA
​3 December 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015
Tariff Amendments – Part 1 of Schedule No. 1 - Substitution of certain tariff subheadings to tariff headings 73.03, 73.05 and 73.06 to increase the rate of duty on certain large bore steel pipes from free and 10% to 15% - ITAC Report 507.
​30 November 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Public Notice on Implementing the Common Reporting Standard in South Africa in terms of Regulations under the Tax Administration Act, 2011
comments are due by no later than 4 January 2016
​30 November 2015 Trade Statistics ​Trade Statistics for October 2015
29 November 2015 ​Media Release ​Over 5.94 million meet tax deadline
​​27 November 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes – IN1-20
Issue 6 of Interpretation Note 20 - Additional deduction for learnership allowance
Issue 5 of Interpretation Note 20 - Archived
​27 November 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
​Mineral and Petroleum Resources Development Act No. 28 of 2008
Draft binding general ruling on the meaning of “extract” in section 6A(1)(b) of the Mineral Petroleum Resources Development Act No. 28 of 2008
Comments are due by no later than 8 January 2016
​27 November 2015 ​Legal & Policy - Preparation of Legislation - Bills
Amendments to Bill 29 of 2015 [B29A-2015]
Amended Taxation Laws Amendment Bill, 2015 [B29B-2015]
​27 November 2015 ​Media Release ​Former SARS official arrested for R5-Million VAT fraud
​25 November 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and Protocols
Hong Kong – date of entry into force is 20 October 2015
25 November 2015 ​​Media Release ​SARS Customs officials detain R4,2 million worth of illicit cigarettes at Limpopo border posts
​24 November 2015 ​Legal & Policy - Secondary Legislation - Income Tax Notices
The Department of Trade and Industry published Five Notices under section 12I (Tax Allowance Programme) in GG 39433 on 20 November 2015
​24 November 2015 ​Legal & Policy - Secondary Legislation - Other Notices
SARS’s official language policy published in terms of section 4(2)(h)
​20 November 2015 ​Payments ​From 1 April 2016, manual forms of payments will no longer be accepted by SARS
​19 November 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and Protocols
DTA Kenya – date of entry into force is 19 June 2015
​19 November 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015
Tariff Amendments – Part 1 of Schedule No. 3 - deletion of rebate item 318.03/9028.30/01.06 and the insertion of rebate item 318.03/00.00/01.00 for goods of any description (excluding mounted or populated circuit boards) with retrospective effect from 3 July 2015
​18 November 2015 ​Legal & Policy - Publications - Find a Guide
​Guide on the determination of medical tax credits and allowances (Issue 6)
​18 November 2015 ​Media Release ​Last Saturday to file tax returns is 21 November 2015
​18 November 2015 ​Legal & Policy - Primary Legislation - Amendment Acts, 2015
​The following Amendment Act was promulgated on 17 November 2015:
Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015 (Act No. 13 of 2015)
​18 November 2015 ​Advance Tax Ruling (ATR) ATR freeze period over festive season
​16 November 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
2016 Budget Review - Invitation - Technical Taxation Proposals (Annexure C)
National Treasury invites all taxpayers, tax practitioners and members of the public to submit their suggestions for technical taxation proposals for possible inclusion in Annexure C of the 2016 Budget Review by no later than 30 November 2015
​13 November 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (TIEAs - Bilateral)
​FATCA
Competent Authority Arrangement between the Competent Authorities of the United States of America and the Republic of South Africa
Date of entry into force is 20 October 2015
​12 November ​Tax Practitioner Connect ​Tax Practitioner Connect Issue 2
​11 November 2015 ​Media Release ​25 SARS Offices open Saturdays 14 and 21 November at 8am
​11 November 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 201-220
BPR 210 - Liquidation distribution followed by an amalgamation transaction
​​10 November 2015 ​Tax Statistics ​The National Treasury and SARS jointly released the 2015 Tax Statistics
​10 November 2015 ​Service Offerings ​Service Offerings per Channel
​​10 November 2015 ​Extended Branch Operating Hours ​Branches to open on Saturday, the 14th and 21st November 2015
​10 November 2015 ​Media Release ​Joint Media Release by the National Treasury and the South African Revenue Service
​06 November 2015 ​Media Release ​Official opening of the SARS Newcastle Branch
​06 November 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Rule Amendment in of section 120 – Currency conversions for determining value of goods exported or to be exported.
Comments are invited to be submitted by no later than 20 November 2015
​05 November 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015 ​Customs & Excise Act, 1964
Tariff Amendments – Part 1 of Schedule No. 2 - Termination of anti-dumping duties on solar glass originating in or imported from the People’s Republic of China and India with retrospective effect from 25 March 2015
​03 November 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes – IN 1 - 20
Issue 2 of Interpretation Note 6 - Resident: Place of effective management (companies)
​02 November 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment ​Draft Public Notice - Returns of information to be submitted by third parties in terms of section 26 of the Tax Administration Act, 2011
Comments are invited to be submitted by no later than 13 November 2015
​30 October 2015 ​Trade Statistics ​Trade Statistics for September 2015
​30 October 2015 ​Scam ​New scam pretending to invite students to the SARS Learnership Programme 2016
​29 October 2015 ​Media Release ​Illicit gold trade
​29 October 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015
Tariff Amendments - Part 1 of Schedule No. 1 - relating to the increase in the rate of customs duty on sugar from 207c/kg to 242,6c/kg in terms of the existing variable tariff formula
Tariff Amendments – Part 1 of Schedule No. 2 - Increase in the rate of anti-dumping duties on garlic, originating in or imported from the People’s Republic of China from 1 037c/kg to 1 925c/kg
​28 October 2015 ​SARS Branches ​Pretoria North Branch hours on Friday, 30 October 2015
​28 October 2015 ​Procurement ​Tenders bids received list for 2015 is updated
​28 October 2015 ​Media Release ​The new SARS spokesperson is confirmed
​28 October 2015 ​Legal & Policy - Preparation of Legislation - Bills
Taxation Laws Amendment Bill, 2015 [B29-2015]
Tax Administration Laws Amendment Bill, 2015 [B30-2015]
​22 October 2015 ​Legal & Policy - Publications - Find a Guide
​Guide on the Taxation of Foreigners Working in South Africa (2014/2015)
​22 October 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Public Notice listing additional considerations in terms of section 80(2) of the Tax Administration Act, 2011
Comments are invited to be submitted by no later than 29 January 2016
​22 October 2015 ​Legal & Policy - Secondary Legislation - Other Notices
Notice publishing the Explanatory Summary of and the Minister's intention to introduce the Tax Administration Laws Amendment Bill, 2015 on 27 October 2015
​21 October 2015 ​​ Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR 201-220
BPR 209 - Dividends tax: Distribution of dividends to employees through a discretionary trust
​16 October 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and Protocols
Cyprus Protocol – date of entry into force is 18 September 2015
​16 October 2015 ​
Legal & Policy - Secondary Legislation - Tariff Amendments: 2015
• Tariff Amendments - Part 1 of Schedule No. 3 - Publication details for Notice R.990 is now available
​15 October 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015
• Tariff Amendments - Part 1 of Schedule No. 3 relating to the amendment of the wording for qualifying fabrics under rebate item 320.01 classifiable in tariff subheadings 5903.20.90 and 5907.00.90.
​15 October 2015 ​Media Release ​15 October 2015 - Over R16 million of crystal meth bust at ORTIA this week
​14 October 2015 ​Legal & Policy – Archive – General Notes
​General Note 11 of 1995 - Retirement from employment
​13 October 2015 ​Media Release ​Another arrest of suspected illicit gold industry syndicate member
​12 October 2015 ​Media Release ​More arrests of suspected illicit gold industry syndicate members
​12 October 2015 ​Legal & Policy - Secondary Legislation - Income Tax Notices
The Department of Trade and Industry published Nine Notices under section 12I (Tax Allowance Programme) in GG 39275 on 9 October 2015
​12 October 2015 ​Trusts ​Changes to the ITR12T
​12 October 2015 ​VAT ​VAT Changes
​9 October 2015 ​​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Interpretation Note - Year of Assessment of a Company - Accounts accepted to a date other than the last day of a company's financial year - comments are due by no later than 30 November 2015
​9 October 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN41-60
Issue 2 of Interpretation Note 53 - Limitation of allowances granted to lessors of affected assets
Issue 1 of Interpretation Note 53 - Archived
​​9 October 2015 ​​Media Release ​
SARS officials thwart bribery attempts in two incidents
​8 October 2015 ​Media Release ​SARS Convenes Cross-Border Forum on Illicit Financial Flows
​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR201-220
BPR 208 - Repayment of shareholder’s loan from proceeds of a new share issue
​7 October 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Tariff and Rule Amendments proposing the imposition of a new environmental levy on tyres with effect from 1 April 2016 - comments to be submitted by no later than 27 November 2015
Note the separate mailboxes for comments
BPR 207 - Merger of two controlled foreign companies (CFCs)
​6 October 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements & Protocols - Mutual Agreement Procedures
Mutual Agreement Procedures (MAPs) - New page explaining how these processes under the double taxation agreements work; the functions of a Competent Authority and the Minimum Information Requirements for MAP Requests
​6 October 2015 ​Legal & Policy - Dispute Resolution & Judgments - Supreme Court of Appeal (SCA) Judgments - 2016-2014
CSARS v Stephney Investments - SCA 20192/14 [2015] ZASCA 138 - 30 September 2015
Determination of base cost of shares for CGT; 4,37% of shares disposed of; market value of shares on valuation date to be determined; whether discount cash-flow valuation method was appropriately applied by taxpayer
​5 October 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (TIEAs - Bilateral)
​Summary of all Tax Information Exchange Agreements – updated - Negotiation of a Tax Information Exchange Agreement with Panama commences.
​30 September 2015 ​Media Release ​Illicit cigarettes hidden in trailer carrying horse at Beitbridge
​30 September 2015 ​Trade Statistics ​Trade Statistics for August 2015
​29 September 2015 ​Legal & Policy - Publications - Tables of Interest Rates
Tables of Interest Rates - Tables 1 to 2 were updated
​28 September 2015 ​Media Release ​SA actress caught with R4.6 million worth of crystal meth
​25 September 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015 ​Customs & Excise Act, 1964
Tariff Amendments - Part 1 of Schedule No. 1 - Publication details for Notices R.894 and R.895 are now available
​23 September 2015 ​​Legal & Policy - Preparation of Legislation - Workshops: Customs Control and Duty Acts, 2014
SARS Presentation used in the Workshop on the Comments received on the Draft Rules under Chapters 1, 3-9 and 11-13
​23 September 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015
Tariff Amendments - Part 1 of Schedule No. 1 relating to the increase in the customs duty rate on wheat and wheaten flour; and zinc coated/galvanised steel, aluminium zinc coated steel and painted steel.
​22 September 2015 ​Media Release ​Two massive crystal meth busts at ORTIA
​22 September 2015 ​Legal & Policy Archive - Interpretation Notes
​22 September 2015 ​​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN21-40
Issue 3 of Interpretation Note 22 - Transfer Duty Exemption: Public Benefit Organisations and Statutory Bodies
Summary of all Interpretation Notes - updated accordingly
​22 September 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment ​Income Tax Act, 1962
Comments must be submitted by no later than 31 December 2015
​21 September 2015 ​VAT Connect ​VAT Connect Issue 5
​21 September 2015 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court Judgments - 2016-2014
TC VAT 1129 SG - 5 August 2015 - Input tax; Appellant did not discharge onus of proof
​18 September 2015
​Legal & Policy - Publications - Find a Guide
​18 September 2015 ​
​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015
Tariff Amendment Notice R.601 and Notice R.602 published in GG 39219 - publication details added
​18 September 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Comments must be submitted by no later than 16 October 2015
Tariff Amendments - Schedule No. 1 - Insertion of Seychelles in General Note K.6 as requested by the Minister of Trade and Industry following the accession of Seychelles to the SADC Protocol on Trade with retrospective effect
Tariff Amendments - Part 1 of Schedule No. 3 - Deletion of rebate item 316.17/85.29/02.04 which provides for partial rebate on display panels for the manufacture of television sets - ITAC Report 498
​14 September 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings – Binding Class Rulings – BCR 41-60
BCR 048 - Deductibility of expenditure incurred by a portfolio of a collective investment scheme in securities
​14 September 2015 ​ Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR201-220
BPR 206 - Disposal by a share block company of its sectional title units to its share block holders
​14 September 2015 ​Tax Directives ​New electronic forms are now available
​14 September 2015 ​SBSA Business Online banking ​The enhanced platform (nBOL) is described step-by-step on the Authorising Credit Push Payments – Standard Bank Business Online Banking nBOL) webpage for SARS payments.
​14 September 2015 ​Tax Season ​Changes for Tax Season 2015
Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR201-220
BPR 205 - Meaning of “controlled group company” and “equity share”
​10 September 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
​Draft Tariff Amendment Notices to propose amendments to tariff subheading 2004.10 in Part 1 of Schedule No. 1 and consequential amendments in Schedule No. 2
Comments must be submitted by no later than 25 September 2015.
​​​9 September 2015 ​Legal & Policy Publications - Find a Form
Cross-references were added to the Foreign Tax Recovery Assistance page and two forms
​​9 September 2015 Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and Protocols
​Foreign Tax Recovery Assistance - A new page was created to provide the two forms that are used between the Competent Authorities of Foreign Tax Treaty Partners for the request of assistance in the recovery of foreign taxes under the tax treaties
​9 September 2015 ​Legal & Policy - Publications - Average Exchange Rates
​8 September 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Invitation to attend an external workshop session on 23 September 2015 on comments received on the draft rules to Chapters 1, 3-9 and 11-13
​​​​4 September 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015 ​Customs & Excise Act, 1964
Tariff Amendment Notice R.816 published in GG 39173 - publication details added
​​​3 September 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015
Tariff Amendment Notice - Part 1 of Schedule No. 2 - Anti-dumping on certain wheelbarrows
Note retrospective implementation
​​1 September 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment ​National Legislation
The Standing Committee on Finance (SCoF) invites written submissions and requests to make oral presentation on the Draft Taxation Laws Amendment Bill and the Draft Tax Administration Laws Amendment Bill to reach the Committee by no later than 12:00 on Monday 14 September 2015
​1 September 2015 ​Legal & Policy Archive - General Notes
Issue 1 of General Note 18 and Issue 1 of General Note 18A of 1996 - These were replaced by their second issues in 2008, but have now been added to the Archive area for record purposes
​31 August 2015 ​Media Release ​SARS confiscates undeclared currency to the estimated value of R78 million at OR Tambo International Airport
​31 August 2015 ​Trade Statistics ​​Trade Statistics for July 2015
​28 August 2015 ​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments - HC 2016-2014
Gavin Cecil Gainsford NO & Two Others (Joint Trustees of Tannenbaum, BD Estate) v Cloete Murray NO & SARS - HC 55517-2014 NG - 26 August 2014
Section 163; curator bonis appointed in terms of preservation order; validity of attachment of shares (intangible / incorporeal rights)
​28 August 2015 ​Legal & Policy - Publications - Find a Guide
Guide on Income Tax and the Individual (2014/2015)
​27 August 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (Bilateral) ​Income Tax Act, 1962
Status Overview of all Tax Information Exchange Agreements - Grenada TIEA was ratified in South Africa
​27 August 2015 ​​​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and Protocols ​Income Tax Act, 1962
Status Overview of all DTAs and Protocols - Ratification process in South Africa has been completed for the Cyprus Protocol; Hong Kong DTA; Lesotho DTA; Cameroon DTA and Quatar DTA
​25 August 2015 ​Legal & Policy - Preparation of Legislation - Bills
Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2015 [B15B-2015]
​25 August 2015 ​Media Release ​Millions of rands worth of drugs and counterfeit goods confiscated at OR Tambo Airport
24 August 2015 ​​Media Release ​2 million income tax returns submitted
​24 August 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Class Rulings - BCR41-60
BCR047 - Limitation of dividend exemption
​24 August 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR201-220
BPR 204 - Definition of "disposal" for asset-for-share and amalgamation transactions; "qualifying distribution" upon conversion to a corporate real estate investment trust (REIT)
​21 August 2015 ​Legal & Policy - Dispute Resolution & Judgments - Supreme Court of Appeal Judgments - SCA 2016-2014
Krok (and Jucool Enterprises Inc) v CSARS - (20230/2014 and 20232/2014) [2015] ZASCA 107 - 20 August 2015
Double taxation; preservation order granted in respect of taxpayer's assets under sections 185 and 163 read with article 25A of the Protocol amending the RSA-Australian DTA, upheld
​21 August 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015 ​Customs & Excise Act, 1964
Tariff Amendments - Notices were replaced with those containing the publication details
​​20 August 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015
Tariff Amendments - Part 1 of Schedule No. 1 relating to a reduction in the customs duty rate on wheat and wheaten flour; Schedule No. 3 to provide for rebate on certain steel plates
​20 August 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding General Rulings - BGR21-40
BGR 29 - Unbundling Transactions: Meaning of "as at the end of the day after that distribution"
​19 August 2015 ​​Legal & Policy - Publications - Find a Guide
​19 August 2015 ​Legal & Policy - International Treaties & Agreements - Customs MAAs
​Status Overview of all Customs Agreements on Mutual Administrative Assistance - Zimbabwe Customs MAA was ratified in South Africa
​19 August 2015 ​Legal & Policy - Publications - Find a Guide
Guide to the disposal of a residence from a company to a trust (Issue 3) - This guide has become obsolete due to legislative changes and has been removed
​19 August 2015 ​Media Release ​R8m worth of crystal meth found in woman’s luggage
​18 August 2015 ​Legal & Policy - Archive - Practice Notes
Practice Notes 23/1994, 43/1995 and 1/1996 were archived - They have become obsolete due to legislative changes
​18 August 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Interpretation Note on PBOs - The provision of funds, assets or other resources to associations of persons contemplated in Public Benefit Activity 10(iii)
Comments are to be submitted by no later than 18 September 2015
​18 August 2015 ​​​Legal & Policy - Archive - Interpretation Notes ​Skills Development Levy Act, 1999
Issue 1 of Interpretation Note 10 - archived due to publication of Issue 2
​18 August 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - Numbers 1-20 Skills Development Levy Act, 1999
Summary of all Interpretation Notes - was updated to reflect the changes
​17 August 2015 ​Legal & Policy - Dispute Resolution Judgments - Tax Court Judgments: 2016-2014
TC-VAT 867 BFN - 26 June 2015 - Input and output tax; Appellant did not discharge onus of proving the input tax claims; but did so for output tax claims; the appeal was partially allowed
​17 August 2015 ​​Legal & Policy - Archive - Interpretation Notes ​Income Tax Act, 1962
Issue 2 of Interpretation Note 64 - archived due to publication of Issue 3
​17 August 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - Numbers 61-80
Issue 3 of Interpretation Note 64 - Income Tax Exemption: Bodies Corporate established (under the Sectional Titles Act, 1986), Share Block Companies (established under the Share Block Control Act, 1980) and Associations of persons managing the collective interests comment to all members
​17 August 2015 ​​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR201-220 ​Securities Transfer Tax Act, 2007
BPR 203 - Renunciation of a usufruct over shares
​14 August 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Guide on Employment Tax Incentives - Second Round for Comment
Comments are due by no later than 16 October 2015
​​14 August 2015 ​Legal & Policy - Secondary Legislation - VAT Notices ​Value-Added Tax Act, 1991
The VAT Notice uploaded yesterday, now reflects the publication details (Notice R.723 published in GG 39100)
​14 August 2015 ​​Legal & Policy - Secondary Legislation - Tariff Amendments 2015​ ​Customs & Excise Act, 1964
Tariff Amendments uploaded yesterday, now reflect the publication details (Notices R.722 and R.724 published in GG 39100)
​14 August 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR201-220 ​Income Tax Act, 1962
BPR 202 - Application of section 13quin subsequent to an intra-group transaction under section 45
​13 August 2015 ​Legal & Policy - Secondary Legislation - VAT Notices
Amendment of item 498.00 in paragraph 8 of Schedule 1 - Consequential to the amendments made in rebate item 498.00 in Schedule No. 4 to the Customs and Excise Act, 1964
​13 August 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2015​ ​Customs & Excise Act, 1964
Tariff Amendments in Schedule No. 4 relating to SEZs
​13 August 2015 ​Media Release ​Drugs found in ironing boards at ORTIA mail centre
​13 August 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR201-220
BPR 201 - Issue of capitalisation shares
​12 August 2015 ​Media Release ​Drugs and counterfeit shoes discovered by Customs officials
​12 August 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - Numbers 61-80
Issue 2 of Interpretation Note 63 - Rules for the translation of amounts measured in foreign currencies other than exchange differences governed by section 24I and the Eighth Schedule
​12 August 2015 ​Legal & Policy - Archive - Interpretation Notes
Issue 1 of Interpretation Note 63 - archived due to publication of Issue 2
​11 August 2015 ​Legal & Policy - Publications - Tables of Interest Rates
Tables of Interest Rates - Tables 1 to 3 were updated
​11 August 2015 ​​​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (Bilateral)
Status Overview of all Tax Information Exchange Agreements was updated - Uruguay TIEA was signed on 7 August 2015 in Pretoria
​7 August 2015 ​​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and Protocols ​Income Tax Act, 1962
Status Overview of all DTAs and Protocols was updated - Zimbabwe DTA was signed in Bulawayo on 4 August 2015
​5 August 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and Protocols
Status Overview of all DTAs and Protocols was updated - Brazil Protocol was signed in Pretoria on 31 July 2015
​3 August 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200
BPR 200 - Source of income of commission payable to non-resident junket agents
​3 August 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Interpretation Note on reduction of debt - section 19 and paragraph 12A of the Eighth Schedule
Comments are due by no later than 31 October 2015
​31 July 2015 ​Procurement ​Request for Proposal (RFP)0009/2015: Provision of assets in transit services for SARS
​31 July 2015 ​Media Release ​Further arrests of suspected illicit gold industry syndicate members
​31 July 2015 ​Legal & Policy – Secondary Legislation – Rule Amendments
The Customs & Excise Rules, 1995 (as amended) now include rule amendments up to and including 3 July 2015
​31 July 2015 ​Trade Statistics ​Trade Statistics for June 2015
​31 July 2015 Legal & Policy - Secondary Legislation - Tariff Amendments 2015​ ​Customs & Excise Act, 1964
Tariff Amendment Notices uploaded yesterday, were replaced with the correct publication details and are now available
​30 July 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments 2015
Tariff Amendments in Schedule No. 1, Schedule No. 2 (anti-dumping on stainless steel sinks) and in Schedule No. 6
​27 July 2015 ​Media Release ​SARS and SAPS confiscate over R2m worth of suspected stolen alcohol
​​22 July 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
National Treasury released the following documents under a Media Statement today for public comment by no later than 24 August 2015:
Explanatory Memorandum on the 2015 Draft Taxation Laws Amendment Bill
Memorandum on the Objects of the 2015 Draft Tax Administration Laws Amendment Bill
​22 July 2015 ​Media Release ​SARS Commissioner launches Customs cargo scanner at Cape Town Harbour
​​21 July 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and their Protocols
Status overview of all DTAs and Protocols - updated (Hong Kong DTA ratified in Hong Kong)
​21 July 2015 ​Media Release ​One million Income Tax returns have been submitted
​20 July 2015 ​Media Release ​Massive busts of Viagra, Mandrax and Cocaine by SARS Customs
​20 July 2015 ​​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200
BPR 199 - Exemption from income tax of dividends received by virtue of restricted equity instruments
​12 July 2015 ​Media Release ​Record amount of undeclared sneakers seized at Lebombo
​10 July 2015 ​Legal & Policy - Voluntary Disclosure Programme (VDP)
Link to Media Release of 9 July 2015 and comment added
​10 July 2015 ​Legal & Policy - Secondary Legislation - Public Notices
​Tax Administration Act, 2011; FATCA
Public Notice 597 - GG 38983 - 10 July 2015 - Incidences of non-compliance under section 210(2) that are subject to a fixed amount penalty in accordance with sections 210(1) and 211
9 July 2015 ​Media Release ​
​7 July 2015 ​Media Release ​Record cocaine bust at OR Tambo International Airport
​7 July 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200
BPR 198 - Distribution of a debt loan account in anticipation of deregistration of a company
​6 July 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Rule Amendment in rule 64E.14 relating to the benefits for Level 2 accredited client status
Comments are invited to be submitted by no later than 20 July 2015
​3 July 2015 ​Media Release ​SARS Customs foils attempted smuggling of R4 million ivory at ORTIA
​2 July 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015
Tariff Notices R.567 and R.568 (GG 38925 dd 3 July 2015) - Amendments in Schedule No. 2 to terminate anti-dumping duties on staple polyester with retrospective effect; and in Schedule No. 3 to create a rebate provision for certain components used for the manufacture of electricity meters
​2 July 2015 ​Legal & Policy - Secondary Legislation - Rule Amendments: 2015
Rules Notice R.566 (GG 38925 dd 3 July 2015) - Rule amendments under section 21A relating to special economic zones - Will only come into operation on a later date
​1 July 2015 ​Media Release ​Tax Season launch 1 July 2015
​​1 July 2015 ​​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200 ​Income Tax Act, 1962
BPR 196 - Employees' Tax: Monthly pension benefits in respect of foreign services rendered
BPR 197 - Exemption from donations tax and net value of an estate
​1 July 2015 ​Tax workshops ​Tax workshops for July 2015
​1 July 2015 ​Mobile tax units ​Mobile tax units for July 2015
​1 July 2015 ​Tax Season ​Tax Season 2015 opens today
​30 June 2015 ​Legal & Policy - Dispute Resolution & Judgments - High Court - 2016-2014 ​Customs & Excise Act, 1964
Fastjet Holdings (Pty) Ltd - HC 64901/2013 NG - 25 June 2015
Refund of customs duty; section 76(2)(d); reduced ignition propensity; unjust enrichment; diamond stamp marking on cigarettes
​30 June 2015 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court - 2016-2014
DTA between RSA and USA; whether amount agreed upon between local and USA companies was taxable in RSA; OECD Model Tax Convention; Article 5; permanent establishment
​30 June 2015 ​Trade Statistics ​Trade Statistics for May 2015
​26 June 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes: Numbers 1-20
Interpretation Note 18 (Issue 2) - Archived
Summary of all Interpretation Notes - Updated
​26 June 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200
BPR 195 - Securities transfer tax exemption where election has been made that section 42 will not apply
​25 June 2015 ​​Legal & Policy - Dispute Resolution & Judgments - High Court - 2016-2014
Mark Lifman & Others - HC 5861/2015 WC - 17 June 2015
Recovery of undisputed outstanding tax debt; filing of statement by SARS for debt judgment under s.172, etc
​23 June 2015 ​Legal & Policy - Archive
Interpretation Note 46 (Issue 4) - Archived due to the fact that the conditions and requirements relating to the amalgamation transactions explained in the Note are no longer relevant
The Summary of all Interpretation Notes was updated accordingly
22 June 2015 ​Third Party Data ​The SARS External Business Requirement Specification (BRS) - IT3 Data Submission now includes Withholding Tax on Interest (WTI) and Tax Free Savings/Investments. This BRS guides the year-end submissions due 31 May 2016 (for the reporting period 1 March 2015 to 29 February 2016 data). Read more.
22 June 2015 ​Dividends Tax ​The updated SARS External BRS - Administration of Dividends Tax (2015 version 2.0.1) is now available. Read more.
​​19 June 2015 ​Legal & Policy - Secondary Legislation - Rule Amendments - 2015
Rule Amendment Notice R.512 - Substitution of Excise Accounts DA260 for Other Fermented Beverages (OFBs) for SOS, OS and SVM warehouses - Effective from 14:59 on 25 February 2015 when the taxation proposals were tabled in Parliament
​19 June 2015 ​​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Public Notice on reportable arrangements - Due date for comments by no later than 30 June 2015
​19 June 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (TIEAs - Bilateral)
Common Reporting Standard (CRS) or the Standard for Automatic Exchange of Financial Information on Tax Matters
​18 June 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments - 2015
Tariff Amendments - Part 1 of Schedule No. 1 - Increase in rate of customs duty for wheat and wheaten flour in Chapters 10 and 11
​18 June 2015 ​Speech ​Speech by Commissioner Moyane for the official opening of the Orlando SARS Branch in Soweto
​17 June 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and their Protocols
DTA with Mauritius published in GG 38862 on 17 June 2015 - date of entry into force is 28 May 2015
Status Overview of all DTAs and their Protocols - updated
​15 June 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Tariff Notice to amend General Note B.4 of the General Notes in Schedule No. 1 - Due date for comments is by no later than 30 June 2015
​15 June 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200
BPR193 - Debt reduction by way of set-off
BPR194 - Disposal of shares through a share buy-back and a donation
​15 June 2015 ​Legal & Policy - Secondary Legislation - Income Tax Notices
Notice to furnish returns for the 2015 year of assessment - Notice 510 published in GG 388874 on 12 June 2015
​11 June 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment ​Customs & Excise Act, 1964
The draft notice on Part 1D of Schedule No. 6, to provide for a new rebate item for spirits obtained by distilling grape wine or grape marc of an alcoholic strength by volume of 8% vol. or higher for the use in the manufacture of fortified wine.
The due date for comment is 25 June 2015
​11 June 2015 ​Legal & Policy - Publications - Average Exchange Rates ​Income Tax Act, 1962
• Tables A and B of the Average Exchange Rates updated – next update can be expected in September 2015
​​8 June 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (TIEAs - Bilateral)
Summary of all Tax Information Exchange Agreements - updated with details on the signing of the TIEAs with the Turks and Caicos Islands
​8 June 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Public Notice on FATCA non-compliance and penalties in terms of section 210(2) - comments are due by no later than 22 June 2015
​8 June 2015 ​Legal & Policy - Secondary Legislation - Income Tax Notices
Three Notices published by Department of Trade and Industry on 8 May 2015 in GG 38757 - section 12I on the Tax Allowance Programme
​8 June 2015 ​Legal & Policy - Preparation of Legislation - Bills
​National Legislation - Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2015
The Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2015 [B15-2015] - introduced in the National Assembly on 3 June 2015
The SCoF invites comments or requests to make oral representation to be submitted before 12:00 on 15 June 2015
​National Legislation - 2015 Draft Taxation Laws Amendment Bill - First Batch
First Batch of the 2015 Draft Taxation Laws Amendment Bill, its Explanatory Memorandum and a Media Statement - Published on 5 June 2015 by National Treasury - Comments are due by no later than 26 June 2015
​5 June 2015 ​Legal & Policy - Publications - Find a Guide
In general - Guide on the US Foreign Account Tax Compliance Act (FATCA)
​5 June 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (TIEAs - Bilateral)
Exchange of Information Agreement with Belize - entry into force date is 23 May 2015
Summary of all Tax Information Exchange Agreements - updated
Schedule of Parties to OECD's Multilateral Convention - updated
​5 June 2015 ​Media Release ​Launch of small business support desks and opening of new Soweto branch
​5 June 2015 ​Legal & Policy - Dispute Resolution & Judgments - Supreme Court of Appeal Judgments -
Candice-Jean van der Merwe - 20152-2014 [2015] ZASCA 86 - 28 May 2015
Appeal lapsing; application for condonation; section 163; appointment of a curator bonis
Miles Plant Hire (Pty) Ltd - 20430-2014 [2015] ZASCA 98 - 1 June 2015
Lapsed appeal against final order of winding-up; application for condonation
​4 June 2015 ​Media Release ​SARS Enforcement Operations for May 2015
​3 June 2015 ​Legal & Policy - Publications - Tables of Interest Rates
Table 1 - A note was added to Table 1 to explain the difference between the PFMA's determination of the "prescribed rate" and the implementation thereof under the Income Tax Act, 1962
​2 June 2015 ​Media Release ​SARS withdrawal of provisional sequestration order agains Mr. Malema
​29 May 2015 ​Trade Statistics ​Trade Statistics for April 2015
​29 May 2015 ​Legal & Policy - Secondary Legislation - Regulations
Regulations R.446 and R.447 (GG 38836) in terms of section 74(1) read with section 23 - Registration of vendors and the requirements to be complied with for registration as a vendor
​28 May 2015 ​​Media Release ​SARS continues to foil attempted drug smuggling with R2.8m cocaine bust at ORTIA
​​28 May 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments - 2015
Tariff Amendments - Part 1 of Schedule No. 1 and Part 1D of Schedule No. 6
Note the different implementation dates
​28 May 2015 ​​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments -
Alan George Marshall N.O. & Others (Trustees of the SA Red Cross Air Mercy Service Trust) - HC 39219/2014 NG - 6 May 2015
Whether section 8(5) applies to not only services deemed to be rendered, but also to actual services rendered
​28 May 2015 ​Legal & Policy - Dispute Resolution & Judgments - Supreme Court of Appeal (SCA) - 2016-2014
Medox Limited v CSARS - SCA 20059/2014 [2015] ZASCA 74 - 27 May 2015
Taxpayer failing to object to income tax assessments issued; absent any objection, assessments final and conclusive in terms of s.81(5); taxpayer not entitled to relief by means of declaratory order to have assessments set aside
​28 May 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200
BPR192 - Cross border interest-free loan and withholding tax on interest
​27 May 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment ​Customs Duty Act, 2014
First Batch of Draft Customs Duty Rules circulated for comment on 8 May 2015
The comment period has been extended and comments are now to be submitted by no later than 19 June 2014
​27 May 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (TIEAs - Bilateral) ​Income Tax Act, 1962
TIEA with Liechtenstein - Published in Notice 421 in GG 38812 on 27 May 2015 and the date of entry into force is 23 May 2015
Summary of all TIEAs updated
​22 May 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements (TIEAs - Bilateral)
Summary of all TIEAs updated - St Kitts and Nevis signed on 7 April 2015 in Basseterre
​22 May 2015 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court Judgments 2016-2014
TC-IT 13541 CTN - 20 April 2015 - Section 11D; whether research and development costs on computers were deductible income or not
​​21 May 2015 ​​Legal & Policy – Secondary Legislation – Rule Amendments - 2015
Rule Amendments - Notice R.425 published in GG 38804 - Amendment of rules under section 75 relating to the keeping of registers by rebate users
​21 May 2015 ​Legal & Policy – Secondary Legislation – Tariff Amendments - 2015
Tariff Amendments - Notices R.426, R.427, R.428, R.429 and R.430 published in GG 38804 - Amendments to Schedules Nos 4 and 6
​21 May 2015 ​​Legal & Policy - International Treaties & Agreements - MAAs on VAT
VAT MAA with Lesotho - published in GG 38747 on 11 May 2015 - date of entry into force is 29 October 2014
Summary of all Mutual Administrative Assistance Agreements on VAT
​21 May 2015 ​Legal & Policy - Secondary Legislation - Regulations
Regulation R.343 published by National Treasury on 23 April 2015 in GG 38729 under section 11D(6)(b) - in respect of certain categories of research and development deemed to constitute the carrying on of research and development
Regulation R.346 published by National Treasury on 23 April 2015 in GG 38732 under paragraph (d) of the definition of "research and development" in section 11D(1) - in respect of additional criteria for multisource pharmaceutical products
​20 May 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
​Customs & Excise Act, 1964; Value-Added Tax Act, 1991
Proposed changes to deferment system postponed
​18 May 2015 ​PAYE EMP501 Schedule for assistance
Schedule for PAYE EMP501 reconciliations is now available. Consultants will be available at selective SARS branches to help you.
​Legal & Policy – Secondary Legislation – Tariff Amendments - 2015
Tariff Amendment on imposition of provisional payment in relation to the alleged dumping of Portland cement
​8 May 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
First Batch - Draft Customs Duty Rules under Chapters 1, 3 to 9 and 11 to 13
Comments are to be submitted by no later than 5 June 2014
​28 April 2015 ​Legal & Policy - Secondary Legislation - Regulations
Regulation R.362 published on 28 April 2015
National Treasury published the Regulations under items (a) and (c) of the definition of "determined value" in paragraph 7(1) of the Seventh Schedule to the Income Tax Act, 1962, on retail market value in respect of right of use of motor vehicle. - effective from 1 March 2015
​30 April 2015 ​Trade Statistics ​Trade Statistics for March 2015
​24 April 2015 ​Legal & Policy - Preparation of Legislation - Workshops - Rules to the Customs Control Act, 2014
SARS presentation - Workshop on Draft Customs Control Rules - Chapters 32-41
​24 April 2015 ​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments 2016-2014
Release in terms of section 93; interdict to stop Commissioner from proceeding to deal with vehicle in terms of section 43(7); Locus standi of applicant; company exists independently of directors; asset of company not asset of directors; could not prove ownership for purposes of section 93
​23 April 2015 ​Legal & Policy - Secondary Legislation - Regulations
Regulation R.344 published on 23 April 2015
National Treasury published the regulations in terms of paragraph (e) of the definition of "research and development" in section 11D(1) on the criteria for clinical trials in respect of deductions - effective from 1 October 2012
​22 April 2015 ​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments 2016-2014
Clive Boustred - HC 11509/2013 WC - 28 October 2014
Uncleared goods; rebate item 407.06; non-compliance with clearance procedures in s.38; failure to pay customs duties and taxes on importation; non-compliance with provisions of s.96(1)(a)(i) on institution of legal proceedings within a specified time period
​20 April 2015 ​Legal & Policy - Secondary Legislation - Other Notices
​Collective Investment Schemes Control Act, 2002
FSB Notice 84 published on 17 April 2015 - Capital requirements with which a manager of a collective investment scheme (CIS) in hedge funds must comply
​17 April 2015 ​Third Party Data Submission ​IT3 Data Submission
​16 April 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Class Rulings: BCR41-60
BCR 046 - Dividends distributed by foreign companies
​15 April 2015 ​Legal & Policy - Publications - Find a Guide
The ABC for CGT for Individuals - Issue 8; The ABC for CGT for Companies - Issue 6
​14 April 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Issue 2 of Interpretation Note 6 - Resident - Place of effective management (Companies)
Comments are invited by no later than 31 July 2015
​13 April 2015 ​WTI Payments Withholding Tax on Interest (WTI) payments can now be made on eFiling. See more information on how to make a payment here.
​13 April 2015 ​SARS Scam ​SARS Payment Stop Order
​​9 April 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments - 2015
Tariff Amendment Notices amending Part 1 of Schedule No. 1 - Reduction in rate of customs duty on lithium batteries; increase in rate of customs duty on lead acid batteries of a kind used for starting piston engines
​9 April 2015 ​Legal & Policy - International Treaties & Agreements - MAAs on Customs
​Summary of all Mutual Administrative Assistance Agreements on Customs - updated, as the MAA with Zimbabwe was signed on 8 April 2015 in Pretoria
​9 April 2015 ​Legal & Policy Archive
Interpretation Notes - Issue 1 of IN 81 and Issue 1 of IN 83 archived
Practice Notes - VAT Practice Notes 2 of 1991 and 13 of 1994 archived
​9 April 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - Numbers 81-100
Issue 2 of IN 81 - Supply of goods and services by professional hunters to non-residents
Issue 2 of IN 83 - Application of sections 20(7) and 21(5)
Summary of all Interpretation Notes updated
​8 April 2015 ​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments - 2016-2014
South Atlantic Jazz Festival (Pty) Ltd - HC A129/2014 WC - 6 February 2015 - Input tax; sections 16(2)(f) and 20(7); barter transaction; no tax invoice; secondary evidence adduced
​7 April 2015 ​Legal & Policy - Secondary Legislation - Other Notices
The Financial Services Board (FSB) published Notice 70 (GG 38626 of 1 April 2015) to amend their Notice 52 (published in GG 38540 of 6 March 2015) regarding the requirements for certain hedge funds
​7 April 2015 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court Judgments - 2016-2014
TC-IT 13512 JHB - 30 March 2015 - Section 64B(2) read with sections 64C(2)(g) and 64B(9); whether STC ought to be levied on the Appellant in relation to interest free loans which the Respondent claims to be deemed dividends
TC-VAT 969 CTN - 30 March 2015 - Section 11(2)(l); whether goods or services contractually supplied to persons outside the Republic ought to be zero-rated or standard-rated
​1 April 2015 ​Media Release ​Preliminary Outcomes of Revenue Collection for the 2014-2015 Fiscal Year
​1 April 2015 ​Legal & Policy - Dispute Resolution & Judgments - Dispute Resolution Process
Dispute Resolution Process - the page content was updated to include the information published in Notice 295 pertaining to the Tax Court's address
​1 April 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements & their Protocols
​Summary of all DTAs and their Protocols updated - Cyprus Protocol was signed in Pretoria on 1 April 2015
​1 April 2015 ​Payroll Taxes 2015 Employer Annual Reconciliation
​31 March 2015 ​Tax workshops for 2015 ​Tax workshops from April to June 2015
​31 March 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment ​Income Tax Act, 1962
Second Round for Comment - To be submitted by no later than 31 May 2015
​31 March 2015 ​Legal & Policy - Publications - Find a Guide
​31 March 2015 ​Legal & Policy - Secondary Legislation - Public Notices ​Tax Administration Act, 2011
Notice 295 on the addresses at which a document, notice or request is to be delivered or made under the rules made in terms of section 103
Note that there are now separate addresses for the institution of legal proceedings and delivery of documents, notices or requests to SARS, the Tax Board or Tax Court or High Court, depending on the specific rule
These addresses have been added to the page Institution of Legal Proceedings
​31 March 2015 ​​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Guide on the taxation of foreigners working in South Africa
Comments invited to be submitted by no later than 12 June 2015
​31 March 2015 ​Trade Statistics ​Trade Statistics for February 2015
​30 March 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding General Rulings - BGR1-20
Issue 2 of BGR16 - Standard apportionment methodology
​30 March 2015 ​Legal & Policy - Secondary Legislation - Income Tax Notices
The Department of Trade and Industry published three Notices under section 12I (Tax Allowance Programme) in GG 38602 on 27 March 2015
​30 March 2015 ​Legal & Policy - Secondary Legislation - Proclamations
​South African Revenue Service Act, 1997
Proclamation 17, 2015 - Amending Schedule 1 to the SARS Act - GG 38653
​30 March 2015 ​Legal & Policy - International Treaties & Agreements - MAAs on VAT
​Mutual Administrative Assistance Agreement on VAT with Swaziland - Date of entry into force is 27 January 2015
Summary of all MAAs on VAT updated
​​27 March 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN Numbers 81-100
IN 85 - The Master Currency case and the zero-rating of supplies made to non-residents
​27 March 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding General Rulings - BGR1-20
Issue 3 of BGR04 - Apportionment methodology to be applied by a municipality
​27 March 2015 ​Legal & Policy - Publications - Find a Guide
Tax Guide for Small Businesses (2014/2015)
​​27 March 2015 ​​​Legal & Policy - Secondary Legislation - Income Tax Notices
​Income Tax Act, 1962; Unemployment Insurance Contributions Act, 2002; Skills Development Levies Act, 1999
Dates by which an employer must render a return (EMP 501s)
​27 March 2015 ​​Legal & Policy - Secondary Legislation - Tariff Amendments ​Customs and Excise Act, 1964
Tariff Notices giving effect to announcements made by the Minister in his 2015 Budget Review - publication details added and documents replaced
​​27 March 2015 ​​Legal & Policy - Secondary Legislation - Rule Amendments
Rule Amendment Notice R.246 - Rules under section 77H on appeal procedures with specific reference to reporting line of tariff and valuation section - effective retrospectively from 1 September 2014
​26 March 2015 ​Media Release ​Update on implementation of FATCA in South Africa
​26 March 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments
Tariff Notices giving effect to announcements made by the Minister in his 2015 Budget Review - in relation to digital cinema projectors, fuel levy increases and Road Accident Fund levy increases - effective from 1 April 2015
​26 March 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment Income Tax Act, 1962
Draft Interpretation Note on maintenance orders and the tax-on-tax principle
Comments invited to be submitted by no later than 15 May 2015
​​​26 March 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding General Rulings - BGR21-40 ​Value-Added Tax Act, 1991
BGR 27 - Application of sections 20(7) and 21(5)
BGR 28 - Electronic Services
​​26 March 2015 ​Legal & Policy - Archive - Practice Notes
VAT Practice Note 2 of 1991 was withdrawn by Interpretation Note 83 and thus archived
​26 March 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings: BPR81-100
BPR 191 - Refinancing of debt through preference share funding
​26 March 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN Numbers 81-100 ​Value-Added Tax Act, 1991
IN 82 - Input tax on motor cars
IN 83 - Application of sections 20(7) and 21(3)
IN 84 - The value-added tax treatment of bets
​26 March 2015 ​Legal & Policy - Publications - Find a Guide ​In General
Taxation in South Africa (2014/2015)
​26 March 2015 ​Withholding Tax on Interest (WTI) ​WTI payments can only be made from 13 April 2015. We apologise for the inconvenience and will notify clients once the payment facility is available.
​25 March 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN Numbers 81-100
​25 March 2015 ​Transfer Duty ​Plot and Plan Transactions
​24 March 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Class Rulings: BCR41-60
BCR 045 - Post retirement medical aid benefits
​23 March 2015 ​Legal & Policy - Secondary Legislation - Rule Amendments
Customs & Excise Rules, 1995 as amended - updated with publications of 20 March 2015
​23 March 2015 ​Income Tax Industry Classification Survey ​SARS is conducting a survey with companies about the type of economic activity they are engaged in, here in South Africa.
​20 March 2015 ​​Legal & Policy - Publications - Find a Guide
​19 March 2015 ​Legal & Policy - Secondary Legislation - Rule Amendments
Rules amended in terms of section 21A for alignment with new Special Economic Zones (SEZ) legislation - to be implemented on a later date
Rules made under section 47 on compulsory tariff determinations for alcoholic beverages - determinations to be obtained with effect from 1 April 2015 within the specific time frames prescribed
​16 March 2015 ​Legal & Policy - International Treaties & Agreements - Double Taxation Agreements (DTAs) and their Protocols
​The status overview of all double taxation agreements and their protocols was updated
The DTA with Cameroon was signed on 19 February 2015 in Yaoundé and the DTA with Qatar was signed on 6 March 2015 in Pretoria
​16 March 2015 ​Legal & Policy - Secondary Legislation - Public Notices
Notice 212 listing reportable and excluded arrangements in terms of sections 35(2) and 36(4)
​13 March 2015 ​Legal & Policy - Dispute Resolution & Judgments - Tax Court Judgments: 2016-2014
TC-IT 13238 and 13164 - 8 December 2014
Application on whether SARS could amend its Rule 10 statement pertaining to a section 103 case and counter application to strike out certain words
​12 March 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015
Part 1 of Schedule No. 1 - Increase in customs duty rate for wheat and wheaten flour of certain tariff subheadings in Chapters 10 and 11
​12 March 2015 ​Legal & Policy - Publications - Find a Guide
​​12 March 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding General Rulings - BGR21-40
BGR 26 - VAT treatment of the supply and importation of herbs
​12 March 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft BGR on the VAT treatment of the supply and importation of fruit and vegetables
Circulated for second round of comments; comments due by no later than 31 May 2015
​12 March 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - IN Numbers 81-100
IN 81 - Supply of goods and services by professional hunters and taxidermists to non-residents
​11 March 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Class Rulings - BCR1-20
BCR 008 - Tax Consequences off proceeds of annuity policies purchased by employers to settle post-retirement medical aid subsidy obligations - Replaced due to a review (refer to par. 9 thereof)
​11 March 2015 ​Legal & Policy - Secondary Legislation - Rule Amendments
Customs & Excise Rules, 1995 were updated with the amendments published on 6 March 2015
​10 March 2015 ​Legal & Policy - Preparation of Legislation
​Customs Control Act, 2014; Customs Duty Act, 2014
Notice to external stakeholders on time frame changes for the intended implementation of these Acts
​10 March 2015 ​Legal & Policy - Secondary Legislation - Other Notices
FSB Notices 52 and 53 - 6 March 2015
These Notices were published by the Financial Services Board (FSB) on the determination of certain hedge funds as collective investment schemes and certain participatory interests that may be issued to investors as tax free investments
​09 March 2015 ​Legal & Policy - Secondary Legislation - Regulations
Regulation R.186 - Allowances for energy efficiency savings under section 12L
National Treasury published these regulations on 6 March 2015 to be effective from 1 April 2015
​09 March 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200
​Income Tax Act, 1962; Securities Transfer Tax Act, 2007
BPR 190 - Notional Funding Arrangement: The issue and potential repurchase of ordinary shares
​​06 March 2015 ​Legal & Policy - Publications - Average Exchange Rates
​06 March 2015 ​Media Release ​SARS Enforcement and Customs Operations for February 2015
​05 March 2015 Legal & Policy - Secondary Legislation - Rule Amendments: 2015
Rules under sections 59A and 64 amended to include a public officer who had been appointed under section 246 of the Tax Administration Act, 2011
05 March 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015
Provisional Payment imposed on alleged dumping of certain wheelbarrows - effective from 6 March 2015 up to and including 4 September 2015
​05 March 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
​Unemployment Insurance Contributions Act, 2002
National Treasury's Media Statement & Draft Notice - Proposed Temporary Reduction of UIF Contributions
Comments to be submitted by no later than 20 March 2015
​03 March 2015 ​Media Release ​Over 22kg crystal methamphetamine seized at OR Tambo
​02 March 2015 ​Media Release ​Substantial Narcotics Shipments Stopped
​02 March 2015 ​Legal & Policy - Preparation of Legislation - Workshops - Rules to the Customs Control Act, 2014 ​Customs Control Act, 2014
New Date for External Customs Control Draft Rules Workshop - 23 April 2015
Note that the workshop has been moved to 23 April 2015
Discussion will still be on comments received on the draft rules for Chapters 32-41
Book your place before 13 April 2015
​02 March 2015 ​SARS Tender
​RFP 29 2014 - Provision Of Space for SARS Regionally
Closing Date: 31 March 2015, 11:00
​​27 February 2015 ​Legal & Policy - Secondary Legislation - Income Tax Notices
Three Notices relating to applications received for the Tax Allowance Programme in terms of s.12I(19)(d) - published by the dti
​27 February 2015 ​Trade Statistics ​Trade Statistics for January 2015
​27 February 2015 ​Legal & Policy - Archive - General Notes
General Note 19 of 1997 has been archived, as it became obsolete due to legislative changes
​27 February 2015 ​Legal & Policy - Secondary Legislation - Income Tax Notices
Notice 175 - Fixing of the rate per kilometre in respect of motor vehicles in terms of section 8(1)(b)(ii) and (iii) - effective from 1 March 2015
​27 February 2015 ​Legal & Policy - Secondary Legislation - Public Notices
Notice 169 - Returns to be submitted in terms of section 25 (Tax Administration Act) and section 4(1) of the Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013
​26 February 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015
Part 1 of Schedule No. 1 and Part 1 of Schedule No. 2 amended in relation to an increase in the customs duty rate on sugar of Chapter 17 and the final determination on anti-dumping on certain chicken products
​26 February 2015 ​Tax Directives ​Form A&D, Form B and Form E have been updated make provision for the fund administrator to include the portion of the service that was rendered outside South Africa.
​25 February 2015 ​Budget 2015 Finance Minister Nhlanhla Nene presented the budget speech to Parliament. Read more here about the changes.
​25 February 2015 ​Legal & Policy - Secondary Legislation - Regulations and Income Tax Notices
​Income Tax Act, 1962 - Tax Free Savings & Investment Accounts
Regulation R.170 (GG 38507) to amend the Regulations made under section 72 of the Long-Term Insurance Act, 1998
​​25 February 2015 ​​Legal & Policy - Secondary Legislation - Tariff Amendments 2015
​Budget 2015 - Taxation Proposals
Taxation Proposals as tabled by the Minister at 14h59
​25 February 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Rates and Monetary Amounts and Amendment of Revenue Laws Amendment Bill and its Explanatory Memorandum for public information
​25 February 2015 ​Legal & Policy - Secondary Legislation - Income Tax Notices
Notices in terms of section 8(1) in relation to the rates per kilometre in respect of motor vehicles and the rates for meals and incidental costs as announced in the Budget
​24 February 2015 ​IT3 Submissions ​The latest IT3 Business Requirements Specification (BRS) is now available
​23 February 2015 ​WTI ​Withholding Tax on Interest
​23 February 2015 ​Legal & Policy - Dispute Resolution & Judgments - High Court: 2016-2014
Ackermans Limited v CSARS - HG 16408-2013 NG - 20 February 2015
Decision to raise additional assessments after limitations period; section 79; misrepresentation or non-disclosure; review of decision in terms of PAJA; factual dispute best dealt with by Tax Court; In casu appropriate to defer to the internal remedies of the Tax Administration Act, 2011
​23 February 2015 ​Legal & Policy - Publications - Find a Guide
Comprehensive Guide on Dividends Tax
​23 February 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
The comment period for the intended changes on the deferment system that was circulated on 5 February 2015, was extended until 9 March 2015
​23 February 2015 ​Legal & Policy - Secondary Legislation
National Treasury issued a Media Statement on Friday 20 February 2015 to indicate that the Minister has approved the publication of the final Notices and Regulations under section 12T(8) of the Income Tax Act, 1962 that allow for the introduction of Tax Free Savings and Investment Accounts with effect from 1 March 2015
Copies of the Drafts submitted to the Government Printers are available as follows:
Media Statement by National Treasury on tax free investments
Regulations under section 12T(8) on requirements for tax free investments
Notice under section 12T(8) - on the persons or entities that may administer financial instruments or policies as tax free investments
Notice amending the Regulations made under section 72 of the Long-Term Insurance Act, 1998
​19 February 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200 ​Income Tax Act, 1962
BPR 189 - Acquisition of shares subject to suspensive conditions
​18 February 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200
BPR 187 - Waiver of an intra-group loan that funded the acquisition of a mining operation
BPR 188 - Conversion of a public benefit organisation to a for-profit company
​17 February 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements
Tax Information Exchange Agreement with Barbados - date of entry into force is 19 January 2015
All Status Overview documents were updated as well. The Instrument of Ratification in the Multilateral SADC Agreement on Assistance in Tax Matters was deposited on 21 January 2015 in Gaborone
​16 February 2015 ​Legal & Policy - Publications - Find a Guide
Electronic Communications Guide (Refer to the rules made under section 255)
​16 February 2015 ​Imported Cheese Stats ​Imported Cheese Stats up to January 2015
​13 February 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements
FATCA Intergovernmental Agreement, Annex I and MOU published in GG 38466 - date of entry into force is 28 October 2014
Also note the provisions which form an integral part to the FATCA IGA in terms of Article 7 thereof
​12 February 2015 ​​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft IN 63 (Issue 2) on the rules for translation of amounts measured in foreign currencies
Draft IN on Headquarter Companies
Comments are due by no later than 31 May 2015
​12 February 2015 ​Legal & Policy - Preparation of Legislation - Workshops - Rules to the Customs Control Act, 2014
Next External Customs Control Draft Rules Workshop is scheduled for 27 March 2015
Discussion will be on comments received on the draft rules for Chapters 32-41
Book your place before 20 March 2015
The presentation on the discussion of comments received on Chapters 1 and 3-10 is now available
​12 February 2015 ​Legal & Policy - Interpretation & Rulings - Published Binding Rulings - Binding Private Rulings - BPR181-200
BPR 186 - Asset-for-Share transaction between a resident private company and a collective investment scheme (CIS) in securities
​11 February 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - Numbers 1-20
IN 11 (Issue 2) was archived for ease of reference
​​11 February 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Interpretation Note on whether certain quarrying operations constitute mining operations
Comments are due by no later than 30 April 2015
​11 February 2015 ​Legal & Policy - Dispute Resolution & Judgments - High Court: 2016-2014
​5 February 2015 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft Tariff Amendments to the Notes of Schedule No. 6, Parts 1B, 1C and 1D of Schedule No. 6, as well as Draft Rule Amendment of Rule 75(24)
Draft Tariff Amendment to Part 1D of Schedule No. 6 in relation to refunds on certain spirituous beverages
Proposed Changes to the Deferment Scheme
Comments are invited on these drafts to be submitted by no later than 20 and 27 February 2015, respectively
​5 February 2015 ​Legal & Policy - Secondary Legislation - Tariff Amendments: 2015
Three Tariff Amendment Notices amending Part 1 of Schedule No. 1 - effective from 6 February 2015
​5 February 2015 ​Legal & Policy - Voluntary Disclosure Programme (VDP)
VDP 1 Applications have all been processed
​4 February 2015 ​Media Release ​Resignation of Mr Johann van Loggerenberg
​3 February 2015 ​Legal & Policy - International Treaties & Agreements - Exchange of Information Agreements
​Status Summary of Multilateral Mutual Administrative Assistance Conventions / Agreements
The ATAF Instrument of Ratification was deposited on 2 December 2014 in Pretoria
​3 February 2015 ​Legal & Policy - International Treaties & Agreements - DTAs and Protocols (Rest of the World)
The India Protocol was published in GG 38440 today - date of entry into force is 26 November 2014
Status Summary of all DTAs and their Protocols - updated accordingly
​30 January 2015 ​Legal & Policy - Interpretation & Rulings - Interpretation Notes - Numbers 1-20
Issue 5 of Interpretation Note 20 - Additional deduction for learnership agreements
IN 20 (Issue 4) was archived
​30 January 2015 ​Trade Statistics ​Trade Statistics for December 2014
​29 January 2015 ​SARS branches ​SARS Western Cape branches
​29 January 2015 ​Media Release ​CCMA Conciliation
​28 January 2015 Income Tax ​30 January 2015 deadline
​28 January 2014 ​Legal & Policy - Preparation of Legislation - Draft Documents for Public Comment
Draft BGR (Dividends Tax) - Termination of STC Credits: Dividends declared before 1 April 2015 but paid on or after that date
Comments are invited by no later than 20 February 2015
Fourth Batch of Customs Control Rules and Chapter 37 Amendments circulated on 18 and 19 December 2014 respectively
The due date for comments is extended to 20 February 2015
​27 January 2015 ​Dividends Tax ​Legal changes made to Dividends Tax
​22 January 2015 ​Legal & Policy - Dispute Resolution & Judgments - High Court Judgments - 2016-2014
CSARS v Africa Cash & Carry (Pty) Ltd & 18 Others - HC 42974/2014 NG - 1 October 2014
Section 163; Preservation order; Application for postponement or extension of return day of a provisional preservation order
​21 January 2015 ​Legal & Policy - Primary Legislation - Amendment Acts
​The following Amendment Acts were promulgated on 20 January 2015:
Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2014 (Act No. 42 of 2014)
Taxation Laws Amendment Act, 2014 (Act No. 43 of 2014)
Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014)
​20 January 2015 ​Media Release ​SARS Enforcement and Customs Operations for December 2014
​19 January 2015 ​SARS Tender
​RFP 24 2014 - Job Design Solution
Closing Date: 16 February 2015, 11:00
​19 January 2015 ​Legal & Policy - International Agreements - Exchange of Information Agreements
​Summary of all TIEAs was updated to reflect that the TIEA with Grenada was signed on 10 December 2014 in St. Georges, Grenada
​14 January 2015 ​SARS Scam ​Tax Refund
​13 January 2015 ​Media Release ​Response to recent media speculation pertaining to internal disciplinary processes faced by some employees
​12 January 2015 ​Legal & Policy - International Agreements - Exchange of Information Agreements
TIEA between South Africa and the Cook Islands - effective from 8 January 2015
Summary of all TIEAs was updated accordingly
Last Updated: 16/01/2017 12:36 PM ​