What’s New at SARS

Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

12 August 2022 – Customs & Excise Act, 1964: Draft rules and schedule amendments

  • Insertion of rules under sections 64F, 75 and 120 – Drawbacks and refunds
    • DA 63 – Application for refund – Export for trade purposes of imported duty paid goods (Refund item 522.03)
    • DA 64 – Application for drawback/refund
    • DA 66 – General Application for drawback/refund
  • Draft amendment to Part 2 of Schedule No. 5 – Substitution of Note 2, Note 5(a), and item 522.00

Due date for public comment: 26 August 2022

Media Release – Suspension of industrial action at SARS

12 August 2022 – The South African Revenue Service (SARS) welcomes the suspension of the industrial action by two recognized labour unions, PSA and NEHAWU. The PSA was the first officially to suspend the industrial action from 20 July 2022, followed by NEHAWU on 08 August 2022.

In light of this announcement by the two unions, striking employees are back at work and SARS operations, including trade facilitation at our borders, is continuing as usual.

The suspension of the industrial action affords all parties the opportunity to work towards progressing the negotiations and related discussions towards settling the dispute.  In this regard, a follow-up discussion as well as the National Bargaining process will be scheduled soon to continue the engagements.

For further information, please contact [email protected]

Foreign Suppliers of Electronic Services

12 August 2022 – The guide, Foreign Suppliers of Electronic Services, has been revised to include a process for cancellation of VAT registration.

Legal Counsel – Published Binding Rulings – Binding Class Rulings (BCRs) – BCR 61-80

12 August 2022 – Income Tax Act, 1962, and Estate Duty Act, 1955

  • BCR 080 – Tax implications for resident beneficiaries of a foreign pension trust

Status of SARS branch offices and contact centre

12 August 2022 – Only a small number of our branches are closed for in person visits. All our online and digital services are available and we encourage taxpayers to make use of these.

The status of the SARS Tax branches today as at 9:30 and 14:00. Scroll down for the Customs offices.

EC Uitenhage Closed
EC East London Open
EC Gqeberha Open
EC Mthatha Open
FS/NC Welkom Open
FS/NC Bloemfontein Open
FS/NC Kimberley Open
FS/NC Kroonstad Open
FS/NC Bethlehem Open
FS/NC Upington Open
GN Soweto Open
GN Doringkloof Open
GN Rissik Open
GN Randburg Open
GN Roodepoort Open
GN Pretoria CDB Open
GN Ashley Gardens Open
GN Tax Practitioner Unit Open
GS Alberton Office Open
GS Benoni Open
GS Edenvale Open
GS Vereeniging Open
GS Krugersdorp Open
GS Randfontein Open
GS Nigel Open
GS Springs Open
GS Boksburg Open
KZN Richardsbay Open
KZN Port Shepstone Open
KZN Pietermaritzburg Open
KZN Trescon Durban Open
KZN Umhlanga Ridge Open
KZN New Castle Open
KZN Pinetown Open
Limpopo Sibasa Open
Limpopo Giyani Open
Limpopo Lebowakgomo Open
Limpopo Polokwane Open
MP Witbank Open
MP Nelspruit Open
MP Standerton Open
NW Klerksdorp Open
NW Mmabatho Open
NW Rustenburg Open
WC Bellville Open
WC Worcester Open
WC George Open
WC Beaufort West Open
WC Mitchells Plain Closed
WC Paarl Open
WC Cape Town Open

EC = Eastern Cape

FS/NC = Free State/Northern Cape

GN = Gauteng North

GS = Gauteng South

KZN = Kwazulu-Natal

MP = Mpumalanga

NW = North West

WC = Western Cape

Customs Offices:

Region Customs Office Status
Limpopo Beit Bridge Open
Grobler’s Bridge Open
Mpumalanga Jeppes Reef Open
Lebombo Open
Mahamba Open
Mananga Open
Nerston Open
Oshoek Open
Free State Maseru Bridge Open
Ficksburg Open
Calendonspoort Open
Van Rooyenshek Open
DDU LDB Open
BFN Open
Qachasnek Open
Northern Cape Vioolsdrif Open
UPT Open
Nakop Open
North West Kopfontein Open
Skilpadshek Open
Ramathlabama Open
KwaZulu Natal Golela Open
Kosi Bay Open

Alert – Impact on 3rd party Authentication

12 August 2022 – The IBM Security Identity Manager (ISIM) upgrade is scheduled for Friday, 12 August at 17:00 until Saturday, 13 August at 02:00 in the morning.  The standard 3rd party authentication services will be available, however new enrolments or changes, will not be available. Our apologies for the inconvenience.

Media Release – Agencies pledge to strengthen collaboration ahead of critical FATF review

11 August 2022- South African institutions at the heart of fighting corruption, including state capture, pledged their commitment to strengthen their joint efforts and enhance collaboration to ensure those who abused state resources are brought to book.

SARS Commissioner Edward Kieswetter, National Director of Public Prosecutions Shamila Batohi and National Head of the DPCI Godfrey Lebeya, were among the heads at the opening of a three-day workshop on inter-agency collaboration held in Pretoria.

The workshop in July was a historic opportunity for the law enforcement agencies, together with the National Treasury, the South African Revenue Service, the Financial Intelligence Centre, Financial Sector Conduct Authority and the South African Reserve Bank to collectively set the benchmark for inter-agency cooperation in combating illicit financial flows, money laundering, tax crimes and corruption. It was attended by 40 senior officials from National Treasury, SARS, SARB, the Financial Intelligence Centre, the Financial Sector Conduct Authority, the National Prosecuting Authority, the Hawks and the Special Investigating Unit.

At this critical juncture in South Africa’s democracy, the Heads of the participating entities concurred that building strong and resilient institutions that can withstand corruption and any future attempts at state capture is the cornerstone to restoring integrity and rebuilding public confidence.

Central to restoring public trust is to ensure that those found in the Zondo Commission reports to have been involved in the capture of the state and the destruction of state capacity be held accountable for the actions which have caused immeasurable damage to the country in the last decade.

The Heads of entities agreed that to do so successfully requires that:

  • The overall national financial intelligence system that enables inter-agency cooperation must be further developed and strengthened.
  • The agencies involved work more closely together on a joint action plan.
  • They must collaborate actively on sharing information within the remit of the law and improve the use of data.
  • Agencies share best practices and measures to ensure effective implementation and swift action.
  • Enablers of state capture and corruption, such as some banks, auditing firms, estate agents and lawyers, face the brunt of the law and are held accountable by their regulatory bodies.

Against the background of the joint direction provided by the Heads of entities, the OECD experts facilitated a critical self-assessment of the maturity of effective collaboration between law enforcement and regulatory agencies in South Africa using as a standard, a maturity model based on the ten global principles for fighting tax crimes developed by the OECD. The participants identified the problem areas and gaps and the measures needed to remedy these. The workshop also looked at which international cooperation mechanisms are available and being effectively utilised in combating tax crimes, illicit financial flows, money laundering and terror financing.

The results of the self-assessment exercise revealed a positive emerging strategic shift towards embedding the national financial intelligence system. The OECD applauded the shift. The OECD supported the collaborative effort of parties to continue to strengthen the overall strategic context and system by strengthening information gateways between and amongst agencies in pursuit of lawful effective and efficient information exchanges and driving operational collaboration. The OECD flagged the Fusion Centre as an emerging best practice that could ideally be extended to combat money laundering and build further on the work of the South African Anti-Money Laundering Integrated Taskforce (SAMLIT) which is private-public partnership aimed at combating financial crimes and led by the FIC and comprising the relevant law enforcement, regulatory entities, and the banks.

The OECD also encouraged parties to pilot and test the inter-agency proposals on addressing unexplained wealth.

Overall, the results show that South Africa has an established and functioning system, including the establishment of a specialised interagency working group focusing on illicit financial flows but more remains to be done to combat tax crimes, illicit financial flows, money laundering and terror financing. That includes efforts to improve data analysis and coordination, harmonising laws and practice to cut back on red tape to promote the timeous exchange of accurate and reliable information, embedding the ongoing measurement of the maturity of inter-agency collaboration and inter-agency trust and reviewing South Africa’s bilateral and multilateral treaties for fitness of purpose.

The Heads of entities endorsed the outcomes of the workshop and the implementation of recommendations as a further step towards reinvigorating South Africa’s collective response to FATF in January 2023. The important issue now is a strong focus on execution and the achievement of measurable results.

Status of SARS branch offices and contact centre

11 August 2022 – Our current call volumes are high and waiting times extremely long. A number of our branches are also closed for in person visits. All our online services are available and we encourage taxpayers to make use of these.

The status of the SARS tax branches today as at 9:30 and 15:30:

EC Uitenhage Open
EC East London Open
EC Gqeberha Open
EC Mthatha Open
FS/NC Welkom Open
FS/NC Bloemfontein Open
FS/NC Kimberley Open
FS/NC Kroonstad Open
FS/NC Bethlehem Open
FS/NC Upington Open
GN Soweto Open
GN Doringkloof Open
GN Rissik Open
GN Randburg Open
GN Roodepoort Open
GN Pretoria CDB Open
GN Ashley Gardens Open
GN Pretoria North Closed
GN Pavillion Closed
GS Alberton Office Open
GS Benoni Closed
GS Edenvale Closed
GS Vereeniging Open
GS Krugersdorp Open
GS Randfontein Closed
GS Nigel Open
GS Springs Open
GS Boksburg Open
KZN Richardsbay Open
KZN Port Shepstone Open
KZN Pietermaritzburg Open
KZN Trescon Durban Open
KZN Umhlanga Ridge Open
KZN New Castle Open
KZN Pinetown Open
Limpopo Sibasa Open
Limpopo Giyani Open
Limpopo Lebowakgomo Open
Limpopo Polokwane Open
MP Witbank Open
MP Nelspruit Open
MP Standerton Open
NW Klerksdorp Open
NW Mmabatho Open
NW Rustenburg Open
WC Bellville Open
WC Worcester Open
WC George Open
WC Beaufort West Open
WC Mitchells Plain Open
WC Paarl Open
WC Cape Town Open

EC = Eastern Cape

FS/NC = Free State/Northern Cape

GN = Gauteng North

GS = Gauteng South

KZN = Kwazulu-Natal

MP = Mpumalanga

NW = North West

WC = Western Cape

Status of SARS branch offices and contact centre

10 August 2022 – Our current call volumes are high and waiting times extremely long. A number of our branches are also closed for in person visits. All our online services are available and we encourage taxpayers to make use of these.

The status of the SARS tax branches today as at 9:30:

EC Uitenhage Open
EC East London Open
EC Gqeberha Open
EC Mthatha Open
FS/NC Welkom Open
FS/NC Bloemfontein Open
FS/NC Kimberley Open
FS/NC Kroonstad Open
FS/NC Bethlehem Open
FS/NC Upington Open
GN Soweto Open
GN Doringkloof Open
GN Rissik Open
GN Randburg Open
GN Roodepoort Open
GN Pretoria CDB Open
GN Ashley Gardens Open
GS Alberton Office Closed
GS Benoni Closed
GS Edenvale Closed
GS Vereeniging Open
GS Krugersdorp Open
GS Randfontein Closed
GS Nigel Open
GS Springs Open
GS Boksburg Closed
KZN Richardsbay Open
KZN Port Shepstone Open
KZN Pietermaritzburg Open
KZN Trescon Durban Open
KZN Umhlanga Ridge Open
KZN New Castle Open
KZN Pinetown Open
Limpopo Sibasa Open
Limpopo Giyani Open
Limpopo Lebowakgomo Open
Limpopo Polokwane Open
MP Witbank Open
MP Nelspruit Open
MP Standerton Open
NW Klerksdorp Open
NW Mmabatho Open
NW Rustenburg Open
WC Bellville Open
WC Worcester Open
WC George Open
WC Beaufort West Open
WC Mitchells Plain Open
WC Paarl Open
WC Cape Town Open

EC = Eastern Cape

FS/NC = Free State/Northern Cape

GN = Gauteng North

GS = Gauteng South

KZN = Kwazulu-Natal

MP = Mpumalanga

NW = North West

WC = Western Cape

Status of SARS branch offices and contact centre

8 August 2022 – Our current call volumes are high and waiting times extremely long. A number of our branches are also closed for in person visits. All our online services are available and we encourage taxpayers to make use of these.

The status of the SARS tax branches today as at 9:30 and 13:00:

Region Open Offices Closed offices – servicing virtual
EC Uitenhage
  Gqeberha
  East London
  Mthatha
FS/NC Welkom
Bloemfontein
Kimberley
Kroonstad
Bethlehem
Upington
GN Doringkloof
Rissik Street
Randburg
Pretoria CDB
Ashley Gardens
Roodepoort

Soweto

GS Vereeniging Alberton Office
Benoni
Edenvale
Krugersdorp
Randfontein
Nigel
Springs
Boksburg
KZN Newcastle
Richardsbay
Port Shepston
Pietermaritzburg
Pinetown
Trescon Durban
Umhlanga
Limpopo Lebowakgomo
Polokwane
Sibasa
Giyani
MP Nelspruit
Witbank
Standerton
NW Mmabatho
Rustenburg
Klerksdorp
WC Bellville
Worcester
George
Beaufort West
Mitchells Plain
Paarl
Cape Town

 

EC = Eastern Cape

FS/NC = Free State/Northern Cape

GN = Gauteng North

GS = Gauteng South

KZN = Kwazulu-Natal

MP = Mpumalanga

NW = North West

WC = Western Cape

Excise – Taxing of Alcohol Powder Products

5 August 2022 – The current excise duty regime applies a flat excise rate of 34.7c/kg for traditional African beer powder. As there are similar products on the market, and in the interest of equity, these alcohol powder products will be included in the tax net with an excise rate equivalent to that of the traditional African beer powder from 1 October 2022. In terms of the National Treasury’s proposal, alcohol powder products classified as preparations for use in the manufacturing of alcoholic beverages will be taxed. See the letter to trade here.

Table of Contents

Last Updated:

Share on facebook
Facebook
Share on twitter
Twitter
Share on linkedin
LinkedIn
Share on email
Email
Share on print
Print