Tax Administration Laws Amendment Bill, 2019 The South African Revenue Service (SARS) gave notice in the Government Gazette of October 28 that the finance minister intends to introduce the Tax Administration Laws Amendment Bill, 2019 (Bill, 2019), in the National Assembly on October 30. The bill provides for the amendment of the Customs and Excise Act, 1964, for the following: • to make technical corrections; • to insert definitions; • to extend a provision providing for information sharing and exclude certain information from the application of the prohibition on disclosure of information; • to clarify that an invoice may be amended by the issuing of an amended invoice or by the issuing of a credit or debit note in circumstances where the amount reflected on the invoice is amended; • to clarify that tariff determinations, amendments to tariff determinations or new tariff determinations apply to all identical goods entered by the same person, whether the goods were entered before or after the date on which the determination was issued; • to exclude bulk removals between excise manufacturing warehouses of alcoholic beverages classified under any sub-heading of tariff heading 22.04 or 22.05 of Part 1 of Schedule No.1 to the Act, 1964 from compulsory tariff determinations; • to clarify that value determinations, amendments to value determinations or new value determinations apply to goods mentioned therein entered by the same person before or after the date on which the determination is issued; • to limit the circumstances in relation to which applications for general refunds will be considered; • and to extend the general rule-enabling provision to include matters relating to the making of advance payments in relation to the importation of goods. Value-added Tax (VAT) Amendment The aforementioned bill of 2019 includes the VAT treatment in Part I of Schedule No.1 to the Act, 1964 ‘Ordinary Customs Duty’, in tariff subheadings 9619.00.02: Sanitary towels (pads), of wadding of textile material; 9619.00.03: Pantyliners, of wadding of textile materials; 9619.00.11: Sanitary towels (pads), of paper pulp, paper, cellulose wadding or webs of cellulose fibres; 9619.00.12: Pantyliners, of paper pulp, paper, cellulose wadding or webs of cellulose fibres; 9619.00.21: Sanitary towels (pads), of other materials of heading 39.01 to 39.14; 9619.00.41: Sanitary towels (pads), made up from knitted or crocheted textile material; 9619.00.42: Pantyliners, made up from knitted or crocheted textile material; and 9619.00.91: Other, sanitary towels (pads) and pantyliners. Duty Call’s Watchlist Comment is due on the rebate for air-conditioning machines as well as the export of ferrous and nonferrous waste and scrap metal by November 15.
