Print Page   |   Report Abuse
News & Press: SARS News & Tax Administration

Various tariff amendments published

25 May 2015   (0 Comments)
Posted by: Author: SARS
Share |

Author: SARS

Please click below to access the relevant amendment published in Government Gazette 38804 (22 May 2015). 

Notice R.426 Part 2 of Schedule No. 4 - Substitution of rebate items 460.01/03.04/01.04 and 460.01/16.04/01.04 for the importation of fish under full rebate of duty as requested by the DG: Agriculture, Forestry and Fisheries. 

Notice R.427 Schedule No. 6 - Amendment of Note 2 to add rebate items 620.03 and 622.05 to exempt other fermented beverages and tobacco products supplied to the President, diplomats and other foreign representatives from registration in terms of rule 59A.  

Notice R.428 Part 1B of Schedule No. 6 - Insertion of rebate item 619.07/104.10.20/01.01 to provide for a rebate on beer made from malt, used in the manufacture of non-alcoholic beverages.

Notice R.429​ Part 1C of Schedule No. 6 - Substitution of Note 4 to remove the reference to "commercial use", as well as the insertion of rebate items under 620.21/104.17 to provide for a rebate of excise duty on other fermented beverages to be used in the manufacture of non-alcoholic beverages. 

Notice R.430 Part 1D of Schedule No. 6 - Substitution of rebate item 621.11 to include spirits used in the fortification of other mixtures of fermented fruit or mead beverages, fortified with an alcoholic strength of at least 15% by volume, but not exceeding 23% by volume.



WHY REGISTER WITH SAIT?

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.

MINIMUM REQUIREMENTS TO REGISTER

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.

Membership Management Software Powered by YourMembership  ::  Legal