The South African Revenue Service (Sars) on 27 October advised that Rule 54l.06 to the Customs and Excise Act, 1964 (Schedule No.1 Part 7) had been drafted to facilitate the imposition of the sugar tax and would be published on 10 November 2017. Comment will be due by 30 November.
By way of background, the Finance Minister in the February 2016 Budget announced a decision to introduce a tax on sugar-sweetened beverages to help reduce excessive sugar intake. The Health Promotion Levy on sugary beverages has been introduced in the Rates and Monetary Amounts Bill.