Call for comment: draft tariff
amendment in chapter 99 in part 1 of schedule No. 1 relating to personal and
This draft amendment proposes
insert Additional Notes 9 and 10 in Chapter 99
substitute the descriptions of tariff
subheadings 9999.00.10 and 9999.00.20
insert "kg" as the statistical unit
This draft amendment will ensure
that personal and household effects, new or used, can be either imported or
exported under the same commodity code in Schedule No. 4 (General
Rebates).The SAIT will be making
submissions to SARS on this matter. Kindly submit comments to email@example.com by no
later than 25 November 2014.
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.