ENSafrica’s taxation in brief – Number 87 | 2022-07

Find below issue 87 of ENSafrica’s Tax Package, an overview of the latest tax developments in South Africa.

Customs and excise

  • Customs and Excise Act 1964 | opinion R 2215 published in Official Journal No. 46648
    • Amendments to the rules under sections 19, 60 and 120 – insertion of rules numbered 19.09 relating to the surveillance of certain customs and excise warehouses by means of video surveillance equipment (DAR235).
      • Find a copy of the notice here.
  • Customs and Excise Act 1964 | Goods not seized
    • SARS released the weekly customs list of undeclared goods.
      • Find a copy of the list here.
  • Customs and Excise Act | Notices of tariff modification published in Official newspaper
    • The tariff changes relate to the imposition of a provisional payment in connection with anti-dumping duties against the alleged dumping of frozen potato chips originating in or imported from Belgium, Germany and the Netherlands; and
    • The amendments to
      • Part 2 of Annex No. 3 by replacing Articles 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08 to include imports originating in or imported from Belarus, Indonesia and Turkey – ITAC Minute M09/2021 (until July 23, 2022 inclusive);
      • Part 2 of Annex No. 3 by replacing Articles 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08 to include imports originating in or imported from Belarus, Indonesia and Turkey – ITAC Minute M09/2021 (effective July 24, 2022 to July 23, 2023 included) ); and
      • Part 2 of Schedule No. 4 by inserting various items under refund item 460.15 to provide a temporary refund provision on the importation of primary flat steel products classified under tariff headings 72.08, 72.09, 72.10, 72.11, 72.12, 7225.1, 7225.99 and 7226.9 – ITAC Report No. 667.
  • Customs and Excise Act | Preparation of legislation | Write documents for public comment
    • The proposed amendments are proposed in Part 1C of Schedule No. 6 to the Customs and Excise Act and include replacing the description of refund items 620.13/104.15.25/01.02/71 and 620.13/104.15 .27/02.02/78
      • Find the draft for public comment here.

HERSAR publications and other relevant information

  • Connected government Newsletter | The June 2022 issue of Connected government the newsletter is now available
    • Of significance in this edition is the government’s tax education and information program, as well as the notice regarding the opening of the personal filing season, and more.
      • Find the link to Government Connect Issue 4 here.
  • Legal Counsel Publications | Find a guide
    • The Recreation Club Tax Exemption Guide (Issue 4) has been published.
      • Find a copy of the Guide here.
  • Legal Counsel Publications | FAQs
    • Frequently Asked Questions: Estates of Deceased Persons (Issue 2) has been published.
      • Find a copy of the FAQ here.
  • Press release | SARS remains open to further engagement with unions
    • SARS would like to confirm that the members of PSA and NEHAWU have taken industrial action in accordance with the advice given by the union to the management of SARS.
      • Find a copy of the press release here.
  • Update | List of prohibited and restricted imports and exports
    • Tariff headings 4902.10 and 4902.90 are not subject to an ITAC import permit.
      • Find the updated list of prohibited and restricted imports and exports here.
  • Issuance of SADC certificates
    • As a result of the ongoing industrial action, SARS has issued a letter containing the temporary measures it has instituted regarding the authorization and authentication of SADC certificates of origin for goods exported from South Africa. South.
      • Find a copy of the letter here.

international OECD

  • OECD | The competent authorities of the members of the Global Forum exchange on their practicees and experiences
    • The 9th Meeting of Competent Authorities was held virtually on June 30 and July 1, 2022. The event brought together 355 participants from 106 jurisdictions. Discussions focused on the implementation of standards for Exchange of Information on Request (EOIR) and Automatic Exchange of Financial Account Information (AEOI).
      • A copy of the press release is available here.
  • OECD | Madagascar and Honduras join a multilateral convention to fight against tax evasion and evasion
    • Find more information on the latest updates regarding the Convention on Mutual Administrative Assistance in Tax Matters here.
  • OECD | The tax challenges of digitalization
    • OECD invites public input on first pillar Amount A progress report
      • Find more information here.
  • OECD | International tax reform
    • The Multilateral Convention for the implementation of the first pillar is on track for delivery by mid-2023
      • Find more information here.
  • OECD | Media Advisory
    • Launch of housing taxation in OECD countries on Thursday 21 July
      • Find more information here.

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