On 09 January 2023, the South African Revenue Service (SARS) announced the promulgation, on 05 January 2023, of the Tax Administration Laws Amendment Act, 2022.
The amendments to the Customs and Excise Act, 1964, so as:
- to insert a definition and effect consequential changes related thereto;
- to effect technical corrections;
- to provide for the publication of advance rulings in certain circumstances;
- to enable the SARS Commissioner to make rules for the time for submission of entries in respect of any types of cargo;
- to clarify a provision relating to particulars on invoices and to effect changes to other provisions consequential to this clarification to ensure consistency of wording relating to invoice particulars;
- to repeal an outdated provision;
- to insert a chapter providing for advance rulings in respect of the tariff classification, the application of a specific valuation criterion, and the origin of goods of a specific class or kind and for related matters;
- to provide for consequential amendments relating to advance rulings; and
- to enhance the general enabling rule provision;
The Act can be accessed at: