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​Tariff Amendments for Schedule No. 1 and for Schedule No. 2

18 October 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

Amendment of Part 1 of Schedule No. 1 - Deletion of tariff subheading 3921.90.05 and insertion of tariff subheadings 3921.90.07 and 3921.90.09 to reduce the general rate of customs duty on laminates of phenolic resin with a basis of paper - ITAC Report 433.

Notice R.744

Amendment of Part 1 of Schedule No. 2 - Sunset review of anti-dumping duties on garden picks, spades, shovels, rakes and forks, originating in or imported from the People's Republic of China (PRC) - ITAC Report 444.

Notice R.775


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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