The South African Revenue Service (Sars) annually releases two ‘plan’ documents, a Strategic Plan, and an Annual Performance Plan. We reported on the latter’s release, but the Strategic Plan 2017/2018 - 2021/2022 has yet to be released.
Under the title, ‘Developments in the global tax and customs environment’, it reads “New Customs Acts - During the 2017/18 fiscal period, Sars will continue with the design and development of the necessary processes, policies, procedures and systems in preparation for the implementation of the provisions of the new Customs Acts. The focus of Sars activities during 2017/18 will be on ensuring an effective and efficient process for Registration, Licensing and Accreditation, and Reporting Conveyance and Goods.”
In Sars’ point xviii ‘Increased Customs and Excise Compliance Commitments’ for its 2016/17 financial year released on 05 September 2016, point 15 reads “(xv) Continue the development of processes and systems to support the implementation of the Customs Control Act, 2014 and Customs Duty Act, 2014. We will develop and implement the processes and systems incrementally and with co-operation and participation from the business community. The Acts will be made effective once the processes and systems are stable to ensure the minimum impact on the flow of trade and the economy. By the end of March 2017, Sars will implement phase 1 of the programme, which comprises Registration, Licensing and Accreditation (RLA).”