Taxation Updates

Collection of Taxation news and updates

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Taxation Updates

Media release – Trade statistics for December 2023

South Africa recorded a preliminary trade balance surplus of R14.1 billion in December 2023. This surplus was attributable to exports of R164.0 billion and imports of R149.9 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN)....

Draft rule amendments on transfer pricing adjustments

SARS issued draft rule amendments for comment, providing more clarity for multi-national enterprises on accounting for their transfer pricing adjustments on previous Customs declarations. These amendments are designed to ensure that transfer pricing adjustments affecting the customs value...

Tariff amendments published

There were various tariff amendments published by SARS, including the following items: Find more detail on these in the SARS Notices for the amendments here.

Binding Private Rulings issued by SARS – December 2023

Binding Private Rulings 399-403 Private Binding Rulings (PBRs) are formal decisions issued by the South African Revenue Service (SARS) providing guidance on interpreting and applying tax laws. PBRs are legally binding on SARS, the applicant, and any co-applicants...

SARS News Update: Key Highlights November 2023

SARS GENERAL MATTERS Learn how to activate the post-sequestration number for submitting income tax returns. A step-by-step guide is available to assist taxpayers in submitting returns for the period following sequestration. Taxpayers can access this guide by logging...

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