What’s New at SARS

27 February 2023 – The awarded tenders list was updated – 2019-2022 Awarded Tenders.

27 February 2023 – Cancellation of RFP30/2022: SARS hereby notifies bidders that the tender process for RFP30-2022 has been cancelled.

27 February 2023 – Tuesday, 28 February 2023 is the deadline for individual provisional taxpayers to file their second provisional tax return (IRP6).

See Provisional Tax or this article to understand the requirements. Avoid penalties and file on time.

24 February 2023 – As communicated earlier this week, achieving our Vision 2024 of a smart, modern SARS with unquestionable integrity that is trusted and admired is of paramount importance. Pivotal to the delivery of our vision are our digital platforms & technology infrastructure. In order to provide clarity & certainty, make it easy for taxpayers & traders to comply with their obligations and building public trust and confidence, our technology assets have to demonstrate the highest levels of availability, robustness and security.

Pursuant to our Vision and Strategic Objectives, which include modernising our systems to provide Digital and Streamlined online services, we are hard at work ensuring that our digital platforms & technology infrastructure are available, robust & secure, by performing regular upgrades, enhancements and maintenance.

In the light of the above, system upgrades are scheduled for Saturday, 25 February from 14:00 until 18:00. During this time various Tax Products on eFiling may not be available.

24 February 2023 – Income Tax Act, 1962

• Notice 3082 published in Government Gazette 48104 of 24 February 2023 – Further information required in terms of section 18A(2)(a)(vii) for purposes of a receipt issued under section 18A(2)(a) of the Income Tax Act, 1962 (with effect from 1 March 2023)

24 February 2023 – Enhanced cooperation and collaboration between SAPS/ DPCI (Hawks) and SARS is being bolstered with the signing of a new memorandum of understanding that promotes the exchange of information, joint initiatives and more effective operational arrangements in line with Financial Action Task Force (FATF) requirements.

View full statement here.

24 February 2023 – RFP38/2022: Appointment of a service provider for health and safety training

24 February 2023 – RFI0006/2022: E-Learning Management System

24 February 2023 – The PAYE Employer Reconciliation BRS for the 2024 tax year has been published.

The following source codes have been amended: 2025, 2036, 3040, 3231, 3232, 3233, 3234 and 4150.

For more information, please visit the Pay As You Earn and Reconciliations webpages.

24 February 2023 – Customs officers of the South African Revenue Service (SARS) and the South African Police Service carried out an early morning raid today on a container ship at the Durban harbour and found 378kg of cocaine in one of the containers on board the ship.

The pure cocaine, estimated to have a value of R1.3billion, was detected after a week-long intelligence driven operation led by the SARS National Targeting Unit. The SARS Marine unit, Durban Operations, South African Police Service (SAPS) Crime Intelligence and National Detective Services boarded the vessel heading from South America to secure several containers that were profiled by SARS.

See the full media release here.

24 February 2023 –  Tuesday, 28 February 2023 is the deadline for individual provisional taxpayers to file their second provisional tax return (IRP6). See Provisional Tax to know if you are an individual provisional taxpayer. This article may provide a simpler explanation to help you understand the requirements.

23 February 2023 – Beware of the latest email scam saying SARS has issued correspondence which requires your attention and telling you to click on a link. Please ignore and don’t click on any links. If in doubt, please send an email to [email protected]. See an example of the latest scam – Scam – Scam Revenue letter – 23 February 2023.

23 February 2023 – Beware of the latest SMS scam saying that you are eligible to receive a tax refund and telling you to click on a link. Please ignore and don’t click on any links. If in doubt, please send an email to [email protected]. See an example of the latest scam – Scam – Tax notification – 23 February 2023.

22 February 2023 – Income Tax Act, 1962

• 2023 Budget FAQs – Solar Panel Tax Incentive for Individuals

22 February 2023 – National Legislation: The 2023 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill has been introduced in the National Assembly by the Minster of Finance on 22 February 2023

22 February 2023 – Income Tax Act, 1962

• Postponement of withdrawal – Practice Notes 31 of 1994 and 37 of 1995

In view of the Budget announcement, the withdrawal of these two Practice Notes is postponed to 1 March 2024.

22 February 2023 – National Legislation

• Taxation Proposals as tabled by the Minister of Finance in his Budget Review 2023 at 14:33

22 February 2023 – Income Tax Act, 1962: The income tax notices, scheduled for publication in the Government Gazette, relate to the –

• fixing of rate per kilometre in respect of motor vehicles – section 8(1)(b)(ii) and (iii);
• determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(c)(ii) (overnight allowance); and
• determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(a)(ii) (daily allowance).

Publication details will follow in due course

22 February 2023 – Request for Information (RFI)07/2022: Proof of Technology – Microsoft Universal Print and Scan to Microsoft OneDrive

22 February 2023 – Today the Minister of Finance is announcing the National Budget for 2023, including changes in tax rates, duties and levies. To see the changes, visit the Budget 2023 and Tax Rates webpages.

The highlights for this year are:

• Granting tax relief by adjusting personal income tax brackets and rebates for the effect of inflation
• An expanded tax incentive for businesses of 125% of the cost of renewable energy assets used for electricity generation, brought into use during a period of two years from 1 March 2023
• A tax rebate to individuals for solar PV panels of 25% of the cost for a limited period, subject to certain conditions, and capped at R15 000 per individual
• Adjustments to tax tables for transfer duty, retirement fund lump sum benefits and retirement fund lump sum withdrawal benefits, for the effect of inflation
• Increases of 4.9% in excise duties on alcohol and tobacco
• No changes to be general fuel levy and road accident fund levy
• The increase of the health promotion levy on beverages to 2.3 cents per gram of sugar is delayed until 1 April 2025.