Category Archives: SARS

South African Revenue Services

Tax Season for Individual Non-provisional

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Employer Interim Reconciliation

The Employer Interim Reconciliation submission period is open from 17 September until 31 October 2018,

Tax Season deadline looming

Individual taxpayers have a few days left until 31 October to file personal income tax returns. Operating hours in SARS branches and Contact Centre were extended to Saturdays,

Corporate Income Tax

SARS implemented changes to the Income Tax Return for Companies(ITR14) on 26 February 2018,

Re-establishment of the Large Business Unit and Illicit Economy Team

SARS wishes to announce that it is re-establishing the Large Business Unit and Illicit Economy Team,

Alberton Branch is closed

The SARS Alberton branch has closed today, 3 October 2018, due to water supply problem in the area. We apologise for the inconvenience.

Two VAT fraudsters sentenced

Western Cape man and an East Rand bogus tax practitioner were sentenced to a combined 26 years direct imprisonment,

Issues with PDF’s?

See our browser compatibility guidelines when you experience any issues with opening PDF’s in eFiling,

How do I get a Tax Directive?

Employers and Fund Administrators can request a tax directive from SARS via the following channels,

VAT rate increase

SARS implemented the increase in VAT from 14% to 15% with effect from 1 April 2018,

Tax Season 2018

Tax Season 2018 will be shortened by three weeks, running from 1 July to 31 October 2018,

Customs bust

SARS Customs officers intercepted a Hong Kong bound female student at ORTIA, with almost R10-million – 630 000 USD,

Customs requirements for travellers

SARS would like to clarify confusion in the media about Customs requirements for travellers returning to South Africa with personal valuables,

Mineral and Petroleum Resource Royalties Return

SARS rolled out a new form for Mineral and Petroleum Resources Return and Payment advice. The form is available to download from 01 October 2018,

eFiling App and MobiSite

SARS eFiling App and MobiSite are now available to taxpayers who want to file their Personal Income Tax Return (ITR12) via these mobile channels from their mobile devices,

Trust Enhancements

On 17 September 2018, SARS implemented several changes to the Income Tax Return for Trusts (ITR12T) in respect of the year of assessment ending on 28 February 2018,

Tax Season for Individuals opens

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Transfer Duty Declaration Amendment

From 1st June 2018, it is mandatory to complete the ‘Deeds Number’ field within the ‘Details of Purchaser’ section on the Transfer Duty Declaration (TDC01),

Outstanding VAT Returns

SARS is reminding VAT vendors to submit their outstanding returns to avoid administrative penalties and/or criminal prosecution,

Corporate Income Tax

SARS implemented changes to the Income Tax Return for Companies(ITR14) on 26 February 2018,

Mobile Tax Units

Find out where our mobile units are this tax season and see our tax workshops to learn more about tax,

Trade Statistics

SARS released trade statistics for May 2018 recording a trade balance surplus of R1.14 billion due to exports of R88.50 billion and imports of R87.36 billion,

Trade Statistics

SARS released trade statistics for February 2018 recording a trade balance surplus of R0.43 billion due to exports of R90.59 billion and imports of R90.16 billion,

VAT rate increase

SARS implemented the increase in VAT from 14% to 15% with effect from 1 April 2018,

How do I get a Tax Directive?

Employers and Fund Administrators can request a tax directive from SARS via the following channels,

Tax Season 2018

Tax Season 2018 will be shortened by three weeks, running from 1 July to 31 October 2018,

Forgot eFiling password?

We realise that you only file your tax once a year so it’s easy to forget your password. So if you’ve forgotten your eFiling password, here’s some help,

Customs requirements for travellers

SARS would like to clarify a recent confusion in the media about Customs requirements for travellers returning to South Africa with personal valuables,

Customs Sufficient Knowledge Launch

The Customs Sufficient Knowledge (CSK) Module went live for selected client types on 11 May,

Single registration

Allows taxpayers to register, maintain and view associated tax and customs registrations in a consolidated tax profile,

Cryptocurrencies

SARS will continue to apply normal income tax rules to cryptocurrencies and will expect affected taxpayers to declare cryptocurrency gains or losses as part of taxable income,

Trusts

On 26 February 2018, SARS implemented several changes to the Income Tax Return for Trusts (ITR12T) in respect of the year of assessment ending on 28 February 2017,

31 May 2018 – Trade Statistics for April 2018

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Pretoria, 31 May 2018 – The South African Revenue Service (SARS) today releases trade statistics for April 2018 recording a trade balance surplus of R1.14 billion. These statistics include trade data with Botswana, Lesotho, Namibia and Swaziland (BLNS). The year-to-date (01 January to 30 April 2018) trade balance deficit of R17.65 billion is a deterioration on the surplus for the comparable period in 2017 of R8.52 billion. Exports year-to-date decreased by 0.3% whilst imports for the same period showed an increase of 7.2%.

24 May 2018 – Customs requirements for South African travellers

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Pretoria, 24 May 2018 – The South African Revenue Service (SARS) would like to clarify a recent confusion in the media about Customs requirements for travellers returning to South Africa with personal valuables.

In terms of Customs legislation, South African residents travelling abroad are not required to declare their personal effects when leaving the country, nor upon return. “Personal effects” is defined in legislation as including items such as personal laptops, iPads, cellphones, golf clubs, cameras and/or other high value items forming part of the traveller’s possessions when leaving the country.

Based on these provisions, no traveller can be penalised for not declaring or registering their personal effects upon leaving the country. However, upon return to South Africa, the traveller may be challenged by a Customs officer to provide proof of local purchase or ownership. It is within the mandate of the Customs Officer to establish whether the goods fit the description of “New or Used goods acquired whilst abroad” which would have a duty implication and, if not declared, also a penalty implication. The proof referred to above may be in the form of an invoice, an insurance record, in the case of a laptop even the content on the laptop, and any other means through which the officer can use his discretionary powers to satisfy that proof.

The alternative to providing such proof is a process created within the policy framework called “Registration for Re-importation”. This is not on a DA65 as many media articles have referred to lately. The DA65 was phased out for travellers many years ago and today it is only used within the commercial cargo environment, for example where goods are temporarily exported for repair abroad.

A more user-friendly and secure process has been created where the traveller completes a TC-01 (Traveller Card) notifying his or her intent to register goods for re-importation. This is presented to the Customs Officer who will then capture this online on a Traveller declaration system (TRD1). The traveller authenticates the declaration by signing on a digital signature pad. A copy is printed for the traveller to retain as proof of registration.

Following this process saves the traveller the burden of having to be questioned on their personal effects when they return. If the traveller is a frequent traveller, this process remains valid for six months.

Where the officer is not satisfied that proof of local purchase or ownership can be established, the officer will advise the traveller that the item(s) will be detained until such proof can be presented. Alternatively, duty and VAT is charged and penalties possibly imposed for non- or false declaration in the event that the traveller has no proof. The traveller can also choose to pay a security amount to cover duty and VAT, in the event that he or she wants to retain the item. This amount is refunded to the traveller once the proof of local purchase or ownership is presented to Customs.

As a result of recent incidents, Customs has reinforced its internal processes by providing practice guidelines to front-line staff. In addition, travellers are advised to follow the procedure outlined above in order to avoid the inconvenience of having to explain ownership upon returning from travel abroad.

18 May 2018 – R30 million worth of Viagra seized at ORTIA

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Pretoria, Friday 18 May 2018 – Customs officials of the South African Revenue Service (SARS) have seized 437kg of male sexual enhancement pills (Viagra) with a street value of R30-million.

The pills were seized at the OR Tambo International Airport at the weekend. This represents the biggest bust of sexual enhancement pills by Customs at ORTIA in the past year.

Customs officers became suspicious about the description on the cargo manifest and who it was consigned to. After searching the cases, they discovered the massive haul of Viagra.

There are increasing incidents of illicit products being smuggled into the country without obtaining the required permits and being sold on the black market.

Customs has been tasked with detaining all medicaments coming into the country on behalf of the Department of Health if they have not been declared correctly or do not have the required permits.

SARS Customs was also involved in the following cases over the past few months:

  • On 15 January 2018, a passenger arriving from India was intercepted and his luggage scanned at ORTIA. The scanner indicated irregular images which resulted in a luggage search. During inspection, 40 000 sexual enhancement tablets, valued at approximately R4-million, was found.

  • On 30 October 2017, a shipment weighing 255kg from Mumbai to Johannesburg was intercepted at a cargo shed. Upon inspection, 35 680 Viagra Tablets, 2 589 Steroid pills and other products were found. The total street value of the consignment was around R5,1-million. 

  • On 14 October 2017, a shipment weighing 17.5kg from India to Johannesburg was intercepted at a cargo shed. Upon inspection, 150 000 Viagra Tablets, valued at approximately R1,5-million.  

All of the above cases were handed over to the Department of Health for further investigation.

The shipment of Viagra detained at the weekend

15 May 2018 – North Gauteng High Court granted an order to give effect to a settlement agreement between SARS and senior SARS official Mr Vlok Symington

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Pretoria, 15 May 2018 – On Friday 11 May 2018, the North Gauteng High Court granted an order to give effect to a settlement agreement between the South African Revenue Service (SARS) and senior SARS official Mr Vlok Symington.

The parties agreed, in good faith, to bring all legal and other related proceedings against each other, including disciplinary charges against Mr Symington and Mr Thabo Titi, the bodyguard of SARS Commissioner Tom Moyane, to an end.  These arose from an incident that took place at the premises of SARS on 18 October 2016. These events have been extensively reported on by the media since 2016.

The events leading up to the incident, the incident itself and the disciplinary charges that arose from the incident against Mr Symington and Mr Titi have been reviewed by SARS and both parties have agreed that it would be in the best interest of all that these matters be settled.

In granting the order, the Honourable Mr Justice Louw welcomed the fact that the parties have reached an amicable resolution without the need for further litigation. All parties are now looking forward to continue working towards fulfilling the mandate of SARS and restoring public trust and credibility to this important fiscal institution.

12 May 2018 – Currency worth close to R2 million seized at Cape Town International Airport

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Cape Town, Saturday 12 May 2018 – SARS Customs officials at Cape Town International Airport confiscated $156 850 (about R1 946 802) which was hidden in the luggage of a South African man en route to Dubai.

After receiving a tip-off from Customs officials at OR Tambo International Airport (ORTIA), the man was stopped by Customs officials and members of the Detector Dog Unit as he was about to embark on the flight to Dubai.

One of the detector dogs reacted positively to the luggage and the bag was opened up and searched. Customs officials then discovered 10 packets of currency hidden amongst his clothing.

The case – for failure to declare money when departing the country – was handed over to the SAPS for further investigation.

“As part of our integrated operations, the possible smuggling of currency was successfully detected by our officers,” said Chief Officer: Customs and Excise, Teboho Mokoena. “We have noticed recently that passengers who normally use ORTIA to try and take out currency, have started rerouting via other ports. This is why it is important that all of our units work closely together to prevent this from happening. I would like to commend the cooperation amongst the different divisions within Customs which led to this successful bust.”

20 April 2018 – New electronic reporting requirements for Customs clients

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Pretoria, 20 April 2018 – This weekend the South African Revenue Service (SARS) will introduce a new electronic cargo reporting system which will be able to track the movement of cargo coming into and leaving the country. 

The paperless cargo reporting system will bring an end to one of the last remaining paper-based processes in SARS. It will provide Customs officials with the capability to track goods from beginning to end.

Chief Officer of Customs and Excise, Teboho Mokoena, says the electronic reporting system will expedite the processing of legitimate trade and improve the management of risk for goods coming in and leaving the country.

Customs clients impacted by the new electronic reporting system include shipping lines, airlines, the national rail carrier, road hauliers, freight forwarders, port and airport authorities, terminal operators, wharf operators, transit shed operators, licensees of depots and registered agents.

South Africa will be following international trends with the introduction of ‘advance reporting of containerised cargo’ destined for South African ports. This reporting requires carriers and forwarders to submit ‘advance loading notices’ to SARS Customs at both master and house bill of lading levels, 24 hours prior to vessel departure.

The implementation of the electronic reporting requirements falls under Customs’ Reporting of Conveyances and Goods (RCG) project, which is one of three main pillars of SARS’s New Customs Acts Programme (NCAP).

Since the Customs Control Act and Customs Duty Act were published in the Government Gazette in 2014, much work has been taking place in SARS to finalise Rules to the Acts, develop the required systems and ensure trade readiness for the implementation.

As the new Acts will only be operationalised on a date yet to be announced by the President of the Republic, it was decided to introduce certain elements of the new legislation under the current Customs and Excise Act, 1964.

The first phase of NCAP to go live is RCG, albeit under the current 1964 Act. Under RCG, it will be mandatory for all cargo reporters in the air, sea, rail and road industries and involved in the movement of international cargo to submit reports to SARS electronically.

One of the benefits to trade of electronic cargo reporting is that it will save on costs involved in paper reporting. For example, carriers can spend hundreds of thousands of rand a year just in the paper and administrative costs associated with submitting paper manifests to SARS offices.

The impact on land clients will be minimal as most road carriers have already been submitting electronic reports since MPR was introduced in 2016.

However, for many sea and air modality clients, who have never submitted electronic reports before, the implementation may take more time to get used to.

During the go-live SARS will have an Operations Support Centre which clients can contact by emailing OSC@sars.gov.za.  For more information, click here.

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19 April 2018 – BRICS members to strengthen Customs co-operation

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Durban, 19 April 2018 – Delegates from BRICS member countries (that is Brazil, Russia, India, China and South Africa) have agreed to strengthen co-operation and mutual assistance to facilitate trade between member countries and other developing countries.

The BRICS Customs administrations gathered in Durban for the 10th Annual BRICS Customs Experts Technical Working Group hosted by the South African Revenue Service (SARS) this week.

One of the main focus areas of the high-level meeting was the establishment of an enabling legal framework for BRICS Customs cooperation.

The BRICS countries have implemented various models of Authorised Economic Operator (AEO) programmes, which give preferential treatment to certain traders, importers and exporters.

While AEO programmes have demonstrated their effectiveness in strengthening supply chain management and economic competitiveness, the BRICS members are at different stages of development.

The meeting agreed that it would be more beneficial at this stage to share information and identify priorities with the aim of working towards bi-lateral agreements.

It was further agreed that certain areas of the Customs Mutual Administrative Assistance Agreement (CMAAA) should be improved before adaptation.

It is expected that clarification of the agreement would, apart from the traditional areas of information exchange and investigative assistance, include detailed provisions on cooperation in human resource development, data exchange and addressing of trade grievances.

The meeting emphasised the need to finalise the BRICS Customs Mutual Administrative Assistance Agreement (CMAAA) by 2021.  This would enable the seamless movement of goods among member countries and bring the reality of economic cooperation even closer. 

The meeting also deliberated on the value of an integrated risk management system as a key area in terms of risk identification, not only for Customs but also for tax administration purposes. This will likely form part of the agenda in the upcoming BRICS Tax meetings in June this year, to be hosted by SARS in Johannesburg.

These annual gatherings have been beneficial for BRICS bloc which has seen enhanced collaboration over the last decade.

To see the picture, click here.

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