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Tariff Amendments giving effect to the Budget proposal in the 2015 Budget Review

27 March 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS issued various Tariff Amendments to give effect to the 2015 Budget Review on the 27th of March 2015.

Part 5B of Schedule No. 1 - Increase in the Road Accident Fund levy on both petrol and diesel from 104c/li to 154c/li

Part 5A of Schedule No. 1 - Increase in the rate of general fuel levy from 224,5c/li to 255c/li on petrol, and from 209,5c/li to 240c/li on diesel, respectively

Part 2B of Schedule No. 1 - Abolishment of the ad valorem duty on digital cinema projectors above R250 000

Part 1 of Schedule No. 1 - Insertion of items 8528.69.10 and 8528.69.90 to make provision for digital cinema projectors above R250 000


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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