On 20 June the South African Revenue Service (Sars) published draft Rules 8 to the Customs and Excise Act, 1964, “Registration of persons submitting reporting documents”, 59A “Definitions and application for registration”, and 60 “Submission of applications for licensing and updating of licensing details”, and forms DA8 “APPLICATION FOR REGISTRATION TO SUBMIT REPORTING DOCUMENTS” and DA185 “APPLICATION FORM: REGISTRATION / LICENSING OF CUSTOMS AND EXCISE CLIENTS”, on which comment is due by 19 July.
The publication also includes proposed consequential amendments to other rules as well as changes to forms DA 185 and DA 8 and its respective annexures. The forms are Form DA 8, Form DA 8A, Form DA 8BForm DA 8C, Form DA 185, Form DA 185.4A1, Form DA 185.4A2, Form DA 185.4A3, Form DA 185.4A4, Form DA 185.4A5, Form DA 185.4A6, Form DA 185.4A7, Form DA 185.4A8, Form DA 185.4A9, Form DA 185.4A10, Form DA 185.4A11, Form DA 185.4A12, Form DA 185.4A13, Form DA 185.4A14,Form DA 185.4A15, Form DA 185.4A16, Form DA 185.4A17, Form DA 185.4A18, Form DA 185.4A19, Form DA 185.4B1, Form DA 185.4B2, Form DA 185.4B3, Form DA 185.4B4, Form DA 185.4B5, Form DA 185.4B6, Form DA 185.4B7, Form DA 185.4B8, Form DA 185.4B9, Form DA 185.4B10, Form DA 185.4B11, Form DA 185.4B12, Form DA 185.4B13, Form DA 185.4B14, Form DA 185.4B15, Form DA 185.4B16, Form DA 185.C, and Form DA 185.D.
The main purpose of the proposed amendments is to make provision for the electronic submission of applications for registration and licensing in respect of certain activities regulated by the Act, 1964. The effect of the proposed amendments is that certain applications may be submitted either electronically or in paper format.
However, because development of the electronic system is set to take place in phases, electronic submission will not be available in respect of all applications at this stage.
The current manual mode of submission will continue to apply in respect of applications that are not catered for electronically yet. The amended rules set out which applications can only be submitted in paper format.
Certain amendments are furthermore proposed to bring the 1964 registration and licensing regime closer, within the legal constraints of the Act, 1964, to what the legislative position will eventually be when the new Customs legislation (viz. the Customs Control Act, 2014, Customs Duty Act, 2014 and Customs and Excise Amendment Act, 2014), is implemented.
Consequential amendments are also proposed throughout the rules to reflect the new position in relation to the different modes of submission of the relevant registration and licensing applications.
The following documents are published for purposes of public comment:
(a) A draft containing the proposed formal amendments to the rules under sections 8, 59A and 60;
(b) a draft containing the proposed formal amendments to various rules consequential to the proposed amendments to the rules under section 59A and 60; and
(c) Form DA 185 and Form DA 8 and its respective annexures adapted as a result of the proposed Rule amendments and systems development.
Story by: Riaan de Lange