On 16 October the South African Revenue Service (SARS) announced that Rule amendments under sections 59A and 60 to the Customs and Excise Act, 1964 – “Days” in relation to the grace period allowed for compliance when updating registration or licensing information amended to “calendar days”.
The amendments came into effect on 16 October save for paragraph(a)(ii) of item 1 and paragraph (a)(ii) of item 2 which are regarded to have come into effect on 24 April.
Amendment of Rules 59A.01A to the act, 1964:
1. Rule 59A.01A is hereby amended –
(a) by the substitution in paragraph (c)(ii)(bb) –
(i) for the expression “60 days” of the expression “60 calendar days”; and
(ii) for the expression “20 April 2020” of the expression “24 April 2020”; and
(b) by the substitution in paragraph (c)(iii)(B) for the expression “60 days” of the expression “60 calendar days”.
Amendment of Rule 60.10(1) to the Act, 1964:
2. Rule 60.10(1) is hereby amended –
(a) by the substitution in paragraph (b)(ii) –
(i) for the expression “60 days” of the expression “60 calendar days”; and
(ii) for the expression “20 April 2020” of the expression “24 April 2020”; and
(b) by the substitution in paragraph (b)(iii)(B) for the expression “60 days” of the expression “60 calendar days”.
The Notice is accessible at:
Story by: Riaan de Lange