Draft tariff amendment in relation to customs duty refunds on certain spirituous beverages.
SARS has proposed an amendment to Part 1D of Schedule No. 6. of the Customs and Excise Act. The effect will provide for a refund on 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 18 February 2015.
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.