Details have emerged of
a new requirement before
registration, licensing and
accreditation (RLA) by SA
Revenue Service can begin.
The process was due to start
on April 1, but the requirement
for eligibility is a certificate of
sufficient knowledge.
Sars has officially indicated
that before any company or
individual can register, license
or accredit itself a knowledge
test must be undertaken and
the pass rate must be 60%.
The aim of this is to ensure
that those interacting with
customs have sufficient
knowledge of customs and
excise law.
The open-book test will
have to be undertaken at Sars
premises at no added cost.
Once the test is completed
and a 60% pass rate achieved
a certificate of sufficient
knowledge will be issued after
which RLA can follow.
It remains unclear when
Sars will start the RLA
process. All customs clients
have to re-apply for registration
and licensing under the new
legislation which has yet to
become effective.
Sars previously indicated
to FTW that clients would
only be able to apply for
registration and licensing
once the development of the
organisation’s electronic
system capability had been
completed. At the time Sars
said it anticipated opening
applications for registration
and licensing a reasonable
period before the effective date
of the new customs acts.
“Before this can happen the
sufficient knowledge test now
has to happen first,” a customs
expert told FTW. “The idea
behind the test seems to be
solid and not just aimed at
adding more red tape. It really
is to everyone’s benefit if there
is sufficient knowledge in the
system.”
In the interim the Cape’s
Port Liaison Forum has called
for more clarity around the
test.
“There needs to be more
information around who has
to do the test – is it everyone
in a company that works
with customs or is it only
one person? Is the certificate
issued to the individual or the
company? If the person in a
company who has undertaken
the test resigns does that
mean the company has to
redo it and is not licensed
any more? Is the certificate
portable?” he asked. “What
is clear at this stage is that
without the knowledge
certificate all licence and
registration applications will
remain pending until such
time as a certificate can be
produced. Without being
licensed and registered you
cannot do business with
Sars. There could be big
repercussions for companies if
they are not staying up to date
with the developments around
these new customs acts.”
At the time of going to print
Sars was not in a position to
comment on the matter.
