Call for comment: Draft tariff amendment - to
provide for refunds for spirituous beverages in certain circumstances
SARS has released a draft notice
which proposes the insertion in Part D of Schedule No. 6 of Note 9 and the
following rebate items:
The proposed draft will provide
for a refund of spirituous beverages, which have become off-specification,
contaminated, or have undergone post-manufacturing deterioration.The SAIT will be making
submissions to SARS on this matter. Kindly submit comments to email@example.com by no later
than 1 December 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.