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​The Corporate Income Tax guide​​ ​has been updated to provide taxpayers with more clarity regarding the Contributed Tax Capital section to capture only the movement for the current year or the aggregation of all movement since 1 January 2011.

Customs Revision:  Clearance Declaration

When goods in a Customs warehouse are sold, the current Customs Procedure Codes (CPCs) provide for a change of ownership Customs clearance declaration (CCD). Change of ownership information has been added to the policy to define obligations.

Updated Venture Capital Companies (VCC) list with two new companies.

Updated Customs weekly list of unentered goods

Request for Proposal (RFP)32/2020: Appointment of a Qualified Service Provider (Grade 7GB or Higher) for Turnkey Solution for SARS Durban Pier State Warehouse Refurbishment, Durban Harbour, KwaZulu-Natal

Customs & Excise Act, 1964

Rule amendment notices in Government Gazette 44049 of 31 December 2020, under sections 49 and 120:

• Notice R1432 – The Agreement establishing the African Continental Free Trade Area (AfCFTA) (with effect from 1 January 2021).
• Notice R1430 – Insertion of rule 49G to implement the Economic Partnership Agreement (EPA) between the Southern African Customs Union (SACU) member States and Mozambique, of the one part and the United Kingdom of Great Britain and Northern Ireland, of the other part (DAR207)

Customs & Excise Act, 1964

Publication details for tariff amendment notices R1428, R1429, R1431, R1433 and R1434, as published in Government Gazette 44049 of 31 December 2020, are now available

Publication of the Annual Tax Statistics for 2020

We wish to inform that SARS Management in line with President Cyril Ramaphosa’s extension of lock-down period for the next two weeks, have agreed that SARS staff at all our offices will continue to operate remotely via our digital channels until further notice.

Branches will also engage with taxpayers via the use of virtual meetings using MS Teams.  As part of SARS’s commitment to all members of the public, please take note of the following:

• All existing branch appointments will be honoured
• Bookings can only be made via the SARS website
• All new bookings via the SARS site will be honoured via a virtual engagement (MS Teams or telephonic engagement)
• The SARS contact centre will continue to service any queries from members of the public.
• All South African Ports of Entry manned by SARS customs officials will continue to operate during this lockdown period. Please note that strict social distance measures will apply, and all members of the public are required to wear masks at all times when entering any SARS building or engaging with any customs officials. No access will be allowed without the wearing of a mask.

Customs & Excise Act, 1964

The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –

• the General Notes to Schedule No. 1, to give effect to the implementation of the agreement to establish the African Continental Free Trade Area (AfCFTA) (with effect from 1 January 2021);
• insert Part F in the Schedule to the General Notes to implement the Rules of Origin contained in Annex II to the African Continental Free Trade Area (AfCFTA) (with effect from 1 January 2021);
• Part 1 of Schedule No. 1, by the insertion of the AfCFTA column, in order to give effect to the implementation of the agreement to establish the African Continental Free Trade Area (AfCFTA) (with effect from 1 January 2021);
• insert Part 8 to Schedule No. 10 to give effect to the implementation of the agreement to establish the African Continental Free Trade Area (AfCFTA) (with effect from 1 January 2021); and
• Part 1 of Schedule No. 1, by the substitution of various tariff subheadings under tariff heading 76.06 and 76.07, to increase the rate of customs duty on aluminium rolled sheets, plates, strips, can stock and foil products from free of duty to 15% – ITAC Report 622.

Publication details will be made available later

Trade Statistics for November 2020