One of SARS’ strategic objectives is to communicate “clear and certain” key messages to make it easier for taxpayers and traders to meet their tax obligations. In addition, SARS aims to educate taxpayers about their rights and responsibilities.
As such, SARS launched a new service charter last year to inform and educate taxpayers about their rights and responsibilities and expected service level standards from SARS.
New traveller management system
In keeping with its modernisation efforts, and to make things easier for travellers, SARS Customs has introduced a new online traveller declaration system. The Phase 1 pilot of the system was introduced at King Shaka International Airport (KSIA) on 29 November 2022. Its successful implementation will now see it rolled to all South African ports of entry in a phased approach.
Phase 2 was implemented at Cape Town International Airport on 28 February 2023, with O.R. Tambo International Airport next in line on 23 March 2023. The system will be introduced to other airports in the second and third quarters of 2023.
Land ports, including Beit Bridge and Skilpadshek, as well as the Cape Town harbour, will also be included at a later stage.
The system allows travellers leaving or entering South Africa by air to complete and submit an online traveller declaration and obtain electronic confirmation thereof before they travel. The biggest benefit is that if they use this online system to pre-declare goods, including currency, etc., they receive confirmation of their declaration before they fly, and thus do not have to manually complete the TC-01 card at customs when at the airport.
Travellers who are travelling with children or infants will also need to complete a declaration on their behalf.
The system will continue to be utilised on a voluntary basis during the pilot phases until further notice.
For more information on the new traveller management system, go to www.sars.gov.za or click here: Traveller declaration | South African Revenue Service (sars.gov.za)
Employer Filing Season
With the Employer Filing Season coming up in April 2023, there are a number of changes that have been introduced for the 2024 tax year. You can access these by clicking here: Pay As You Earn | South African Revenue Service (sars.gov.za). Employers are encouraged to familiarise themselves with the changes on the Latest Business Requirements Specification (BRS).
Excise Petroleum Products
Petroleum products that are subject to the payment of duty and levies include Petrol, Diesel, Bio-Diesel, Unmarked Aliphatic Hydrocarbon Solvents and Unmarked Illuminating Kerosene (Unmarked Paraffin). These are liable for Excise Duty, Fuel Levy and Road Accident Fund (RAF) Levy if consumed within South Africa. However, Excise duty is paid only if consumed in any of the other Southern African Customs Union (SACU) Member States.
Excise Duty, Fuel Levy and RAF Levy on Petroleum Products is payable by manufacturers of these products. It is also payable when these products are imported for home consumption.
Relevant entities in SA must license with SARS Excise before they start to manufacture or deal in Petroleum products.
Those who wish to import petroleum products must also obtain an import permit from the International Trade Agreement Commission (ITAC) of SA in advance.
All licensees must be registered for eFiling as the submission and payment of accounts can only be made via eFiling.
Regional News
Gauteng South Compliance Initiative
SARS is currently conducting a compliance campaign on businesses operating in malls and the formal sector in the Gauteng South region (this includes areas east, west and south of Johannesburg).
The campaign kicked off recently with visits to the Nigel, Heidelberg and Carletonville business areas, with the objective of getting these businesses to comply with their respective tax obligations.
The next visits will be to the Alberton and Vereeniging areas.
The campaign focuses on businesses that are economically active, eligible to be registered and pay over taxes, but are not fully compliant.
The initial findings of the campaign indicate that there are many economically active enterprises that are either under-registered (not registered for all taxes) or under-stating income. We are leveraging third-party data from financial institutions, banks, other Government departments as well as landlords to identify non-compliant enterprises.
Many businesses have indicated that they were ignorant of their obligations to register for certain taxes. However, SARS would like to remind them that ignorance of the law is not an acceptable excuse for remaining non-compliant as SARS has made various channels available to obtain guidance with regard tax obligations. We encourage all businesses to visit the SARS website, make an appointment to visit one of our conveniently located branches or engage the services of a tax professional before our team engages them.
Should you need assistance to become compliant, you may send a request to contactus@sars.gov.za with “GS TBB” in the subject line.
This article was provided by the South African Revenue Service.
