On 01 November 2023, the Finance Minister introduced the Tax Administration Laws Amendment Bill, 2023 in the National Assembly.
The amendments from the Customs and Excise Act, 1964 serves:
- To provide for changes relating to the submission of advance passenger information by operators, including the introduction of the concept of passenger data;
- To provide for the exemption of an operator as may be prescribed from the obligation of submitting passenger data to the South African Revenue Service (SARS) Commissioner if submitted to another organ of state serving as a single window for the collection and sharing of such data, and such organ of state transmits the data to the SARS Commissioner in terms of an agreement contemplated in terms of Section 2(1A);
- To provide for the submission of a traveller declaration prior to or upon entering or leaving South Africa in accordance with requirements determined by rule by the SARS Commissioner; to enable the SARS Commissioner to determine, by rule, the conditions for deferment of payment of duties due in respect of bills of entry;
- To include in the refund process the return of provisional payments lodged as security; to effect changes to the general rule enabling provision to enable the SARS Commissioner to make rules concerning various aspects relating to the traveller declaration, as well as various matters in relation to deferment, and
- To further enhance the current processes and procedures relating to the liquidation of provisional payments.