Draft Documents for Public Comment

• Draft amendment to rules under sections 18 and 120 – Obtaining permission for carrying out of activities for the purpose of preservation or maintenance of goods in transit through the Republic

• Draft amendment to rule under section 120 – Insertion of rule relating to sealing of goods

• Draft amendments to paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 – Special shops for diplomats

• Draft amendments to rules under sections 49 and 120 – Insertion of rules in respect of the Economic Partnership Agreement between the Southern African Customs Union Member States and Mozambique, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part
  • DA 185 – Application form – Registration / Licensing of Customs and Excise Clients
  • DA 185.4A2 – Registration Client Type 4A2 – Exporter (Located or not located in the Republic)
  • DA 185.4A7 – Registration Client Type 4A7 – Producer

• Explanatory memorandum;
• Amendment to Chapter 44 – To create an 8-digit tariff subheading for particle board of wood coated, covered or laminated with melamine; 
• Amendment to Chapter 72 – To create an 8-digit tariff subheading for wires coated or plated with copper with diameter of 1.30 mm or more but not exceeding 4.88 mm, consisting of a carbon content greater than 0.4% but not exceeding 0.85%; and
• Amendment to Chapter 94 – For the creation of separate 8-digit tariff subheadings under tariff headings 94.01, 94.03 and 94.04.

• Draft tariffs amendments – Part 1 of Schedule No. 1
• Explanatory Memorandum

• Draft rule amendment under section 120 – Rule 120A.03 and items to the Schedule to the Rules

• Draft amendments under sections 59, 60 and 120 – Rules 59A.01A and 60.10(1) – Calendar day grace period
  (Previously published for public comment on 7 August 2020)

• clarifies the grace period allowed for compliance with new registration or licensing requirements when updating information, and substitutes the period of “60 days” with “60 calendar days”; and
• corrects references in the rules to “20 April 2020” to correspond with the implementation date of 24 April 2020, as indicated in Notice R.473 of Government Gazette 43245.
  
  Please note: Public comment is only invited in respect of the proposed amendment referred to in the second bullet point. The proposed amendment in respect of the first bullet point was already published for public comment on 7 August 2020.

• Draft amendments under sections 59, 60 and 120 – Rules 59A.01A and 60.10(1) – Calendar day grace period

• Draft Interpretation Note – Vesting of income in a resident beneficiary by a non-resident trust: Interaction between section 25B(1) and section  7(8)​

• Draft Interpretation Note – Taxation of amounts received by or accrued to missionaries

• Draft rule amendment under sections 39 and 120 – Rule 39.01 – telephonic clearing instructions

• Draft Interpretation Note – Withholding tax on interest

• Draft Interpretation Note – Doubtful debts
  • Notes outlining the application process
  • Request for information (RFI) A – section 11(j)(i)
  • Request for information (RFI) B – section 11(j)(ii)
  • Excel-based Loss Allowance Models [Note that there are two excel forms, relating to subparagraphs (i) and (ii) respectively]

• Media statement – Publication of the revised COVID-19 Draft Tax Bills for public comment
• Revised Draft Bill – Disaster Management Tax Relief Bill, 2020
• Revised Draft Bill –  Disaster Management Tax Relief Administration Bill, 2020
• Draft Explanatory Memorandum on the Revised Draft Disaster Management Tax Relief Bill
• Draft rule amendments under Customs and Excise Act 1964 – COVID-19 Relief Measures

• Draft Interpretation Note – Associations: Funding requirement

• Draft explanatory notes – Further COVID-19 tax measures
• Draft notices for urgent public comment – Expanding access to living annuities

• Draft amendment to Part 1 of Schedule No. 4 – By the insertion of rebate item 406.04/00.00/01.00
• Draft amendment to Paragraph 8 of Schedule No. 1 to the VAT Act – Substitution of rebate 406.00
• Please record your comments on the Comment sheet

• Draft amendment to rules under sections 19A, 32, 36 and 120 – Rules relating to excise
• Please record your comments on the Comment sheet

• Draft amendment to rules under sections 24 and 120 – Rule 24.01 and 24.04 relating to ships’ or aircraft stores consumed in the Republic
• Please record your comments on the Comment sheet

• Draft guide to building allowances (Issue 2)

• ​Draft Notice – Insertion of the environmental levy account for carbon tax in the Schedule to the Rules
  • DA 180 – Environmental  levy account for carbon tax
  • DA 180.01A.1 – Fuel combustion (Stationary)
  • DA 180.01A.2 – Fuel combustion (Non-stationary)
  • DA 180.01B.1 – Fugitive (Oil and natural gas)
  • DA 180.01B.2 – Fugitive  (Coal Mining and Handling)
  • DA 180.01C – Industrial process
  • DA 180.02 – Carbon tax allowances
• Completion notes to DA 180 carbon tax account

• Draft BGR – Determination of the threshold for applying the higher rate of donation tax

• Amendment to rules under section 110 – Tobacco product counters

• Explanatory note
• Draft amendment to Part 1 of Schedule No. 1 – in order to insert the provision of carbon emissions tax
• Draft amendment to Part 3F of Schedule No. 1 – to provide for the environmental levy on carbon emissions
• Draft amendment to Part 6 of Schedule No. 6 – to provide for rebates and refunds on carbon tax

• Media Statement – Publication of the 2019 Draft Income Tax Amendment Bill for public comment
   
• Draft Bill – Income Tax Act Amendment Bill, 2019
   
• Explanatory Memorandum to the Draft Income Tax Amendment Bill, 2019

• Draft CRS Regulations

• Explanatory memorandum
• Draft amendment to Part 1 of Schedule No. 1 – in order to insert the provision of carbon emissions tax
• Draft amendment to Part 3F of Schedule No. 1 – to provide for the environmental levy on carbon emissions
• Draft amendment to Part 6 of Schedule No. 6 – to provide for rebates and refunds on carbon tax

1. Correlation table
   This document is comprehensive and contains a birds eye view of the tariff structure as contained in the 1964 Act, any changes to the wording and structure and where in the new Customs Tariff it can be found. The correlation is from the 1964 Act to the new Customs Tariff and the other way round.
2. The General Notes to the Customs Tariff
   The General Notes are circulated without the rest of Schedule No. 1 as it will make the documents bulky and difficult to email. Schedule No. 1 contains a few changes that are elaborated on in the correlation table (see lines 60 to 73) but in essence it contains the current tariff code structure of the existing Schedule No. 1 Part 1 of the 1964 Act.
3. Schedule No. 2 to the Custom Tariff
   Schedule No. 2 remained unchanged with the exception of the Notes which were previously repeated in each Part of Schedule No. 2. The changes are contained in the correlation table.
4. Schedule No. 3 to the Customs Tariff
   Schedule No. 3 significantly changed and contains both the provisions of Schedule No. 3 and Schedule No. 4 to the 1964 Act. The Schedule is also aligned with the procedures as contained in the CDA and CCA. All the changes are elaborated upon in the correlation table.
5. Schedule No. 4 to the Customs Tariff
   Schedule No. 4 contains the refund and drawback provisions previously contained in Schedule No. 5 to the 1964 Act. The Schedule now also makes provision for some refunds contained in Chapters 25 and 26 of the CCA that did not form part of the 1964 version of Schedule No. 5. All the changes and movement of items are elaborated upon in the correlation table.
6. Schedule No. 5 to the Customs Tariff
   Schedule No. 5 contains the provisions for ordinary levy that previously resorted in Part 8 of Schedule No. 1 of the 1964 Act.

• Draft Rule Amendments – Rules under section 110 for tobacco product counter
  
  
  
• Comment Sheet

• Draft amendment to section C of Part 1 of Schedule No. 6, by the insertion of Note 7 as well as rebate items 620.25/104.15, 620.25/104.15.21/01.01 and 620.25/104.15.23/02.01

• Draft rule inserting form DA 133 – Return in respect of spirits/fortified wine/unfortified wine received and used under rebate of duty
   
  • Form DA 133

• Section C of Part 1 of Schedule No. 6 is amended to provide for the rebate provision on unfortified wine used in the manufacture of other foodstuffs.
   
• Form DA 133 is being inserted in the Schedule to the Rules. This form is used by the rebate user for recording the manufacturing, other operation or process.

• Draft IN on the meaning of “bulk” in Schedule 2

• Customs Duty Rules “frozen” draft (including Part on Deferment)
  
  
• Customs Control Rules “frozen” draft (including consequential amendments to Chapter 30)

• Draft rules under sections 39B and 41 incomplete and provisional entries

• Draft deferment rules in terms of the Customs Duty Act, 2014

​Customs Duty Rules (Third Draft)

• Clean copy
• Copy showing changes

Explanatory Note
The third draft of the Customs Duty Rules made under the Customs Duty Act, 2014 (Act No. 30 of 2014), is hereby published for sight. As previously explained to stakeholders, this draft has been “frozen” for purposes of SARS systems development.

Please note that the draft is not published for public comment at this stage.

• Refer to explanatory note

• Draft Interpretation Note on the withholding tax on royalties