Proposed Amendment to Penal Provisions of the Rules The South African Revenue Service (SARS) has invited comment on its proposed amendment of the rule of Section 96 of the Customs & Excise Act (the Act), 91 of 1964 i.e. Penal Provisions, and the introduction of form DA96 i.e. Notice in Terms of Section 96(1)(a) of the Customs and Excise Act, 1964. Readers will recall that Section 96(1)(a) of the Act refers to “Notice of action and period for bringing an action”. This Section deals with the notice of an action and the period for bringing the action where judicial proceedings are instituted against the State, the Minister of Finance, the Commissioner for SARS, or an officer. The proposed amendment to Section 96 is necessitated since Section 96 was recently amended by Section 26 of the Revenue Laws Second Amendment Act, Act no. 32 of 2005, due to problems being experienced in practice as a result of notices not being in a standardised format, or not being delivered correctly to the Commissioner of SARS. The amendment in the Revenue Laws Second Amendment Act introduced suitable empowering provisions to enable the Commissioner to by rule prescribe the form of the notice and the manner in which it must be delivered. In essence the proposed rule amendment and the introduction of form DA96 is to give effect to the amendment promulgated in the Revenue Laws Second Amendment Act. Comments are invited by no later than 2 May 2006. No Tariff Amendments – 7 April 2006 Tariff Applications – Response Due Reduction in the rate of duty on flavouring preparations in the form of beads whether or not packed for retail sale in the form of drinking straws and conical shaped filters for use in drinking straws from 20% ad valorem to free of duty. Response closes on 14 April 2006. No Trade Remedy Amendments – 7 April 2006 Trade Remedy Applications – No Response Due Rule Amendments – 7 April 2006 Response on the proposed amendment of the penal provisions of the rules of the Act i.e. Section 96(1)(a) due by no later than 2 May 2006.
