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Customs rule amendment: Substitution of DA260 accounts for other fermented beverages

Tuesday, 23 June 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

The rules under sections 26A and 120 of the Customs and Excise Act have been amended.

Excise Accounts DA260 have been substituted for Other Fermented Beverages (OFBs) for SOSOS and SVM warehouses. 

This is effective from 14:59 on 25 February 2015 when the taxation proposals were tabled in Parliament. 

Please click here to access the government notice (19 June 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.

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