Tax and Tax Legislation

This page includes resources on COVID-19 tax implications and specifically in respect of correspondence from SARS and National Treasury.

 

Please regularly refer to the following government websites for the latest communication on the COVID-19 tax relief measures:

 

 

This page contains the following content:

Draft Legislation

Document Date
Disaster Management Tax Relief Bill – 24 June 2020 24 Jun 2020
Disaster Management Tax Relief Administration Bill – 24 June 2020 24 Jun 2020
Memorandum of Objects of the Disaster Management Tax Relief Administration Bill, 2020 – 24 June 2020 24 Jun 2020
Media Statement: Publication of the 2nd revised COVID-19 Draft Tax Bill and extension of time for public comments on specific 2020 tax proposals 19 May 2020
Draft Disaster Management Tax Relief Bill – 19 May 2020 19 May 2020
Draft Explanatory Memorandum on the Revised Draft Disaster Management Tax Relief Bill – 19 May 2020 19 May 2020
Notices – Expanding access to living annuities – 19 May 2020 19 May 2020
Media Statement: Publication of the revised COVID-19 Draft Tax Bills for urgent public comment 1 May 2020
Draft Rule amendments under the Customs and Excise Act 1964 – COVID 19 Relief Measures – 1 May 2020 1 May 2020
Revised Draft Disaster Management Tax Relief Administration Bill – 1 May 2020 1 May 2020
Draft Explanatory Memorandum on the Revised Draft Disaster Management Tax Relief Bill – 1 May 2020 1 May 2020
Revised Draft Disaster Management Tax Relief Bill – 1 May 2020 1 May 2020
Draft explanatory notes – Further COVID-19 tax measures 25 Apr 2020
Draft notice for urgent public comment- Expanding access to living annuities 25 Apr 2020
Media statement  – Further tax measures to combat COVID-19 tax measures 23 Apr 2020
Media Statement: Publication of COVID-19 Draft Tax Bills for public comment 1 Apr 2020
Draft Disaster Management Tax Relief Bill 1 Apr 2020
Draft Disaster Management Tax Relief Administration Bill 1 Apr 2020
Draft Explanatory Memorandum on the Draft Disaster Management Tax Relief Bill 1 Apr 2020
Media statement: COVID-19 Tax Measures 29 Mar 2020
Explanatory Notes on COVID 19 Tax measures 29 Mar 2020

SAICA Submissions

Document Date
Comments on revised Draft Disaster Management Tax Relief Bill 15 May 2020
Comments on revised Draft Disaster Management Tax Relief Administration Bill 15 May 2020
Media Release: UIF TERS Top-up confusion – update 7 May 2020
Comments on schedule of services to be phased in as per the COVID-19 risk adjustment strategy 27 Apr 2020
Media Release: UIF TERS top up confusion 25 Apr 2020
Requesting Tax and Accounting Services to be ‘essential services’ 21 Apr 2020
Comments on the Draft 2020 Disaster Management Tax Relief Administration Bill 15 Apr 2020
Comments on the Draft 2020 Disaster Management Tax Relief Bill 15 Apr 2020
SARS measures in response to COVID-19 outbreak 17 Mar 2020

SAICA Technical and Practical Guides

Document Date
SAICA Technical Guidance on the COVID-19 Tax Relief Measures & Other Practical matters – 8 May 2020 8 May 2020
SAICA Technical Guidance on the COVID-19 Tax Relief Measures & Other Practical matters – 20 Apr 2020 20 Apr 2020
VAT exemption and customs rebate on importation of ‘essential goods’ 31 Mar 2020

SARS FAQs & Guides

Document Date
Guide for Employers iro Employees Tax for 2021 – updated for deduction of donations made by employees to Solidarity fund 25 Jun 2020
Guide for Employers in respect of Skills Development Levy updated for

​​Payment holiday for Skills Development Levy contributions

 25 Jun 2020
Updated Tax Relief FAQs for Employers: Questions 21, 22 & 26 18 Jun 2020
External Guide: Book an appointment at a SARS branch 8 Jun 2020
Q&A’s for VAT vendors on COVID-19 tax relief 19 May 2020
Q&A’s for Employers on COVID-19 tax relief 29 Apr 2020
Guide For Provisional Tax – External Guide updated for COVID-19 29 Apr 2020
How to submit a Dispute via eFiling – External Guide updated for COVID-19 29 Apr 2020
Administration of Turnover Tax – External Guide updated for COVID-19 29 Apr 2020
27 Apr 2020
Updated FAQs on Tax Relief Measures 24 Apr 2020
Frequently Asked Questions (FAQs) relating to essential goods, clearance and movement of goods, and services rendered by Customs under the COVID-19 lockdown 22 Apr 2020
Frequently Asked Questions on Tax Relief Measures (will be updated on a regular basis)   20 Apr 2020

SARS Compliance

Document Date
New & emergency applications/registrations processes 4 June 2020
Dealing with Tax Exemption Unit (TEU) during lockdown 22 Apr 2020
SARS Contact Centre operating hours during lockdown 27 Mar 2020
SARS services during lockdown – Letter to taxpayers from Edward Kieswetter 25 Mar 2020
No need to go to a SARS branch, see our online services 17 Mar 2020
Message from the Commissioner, Edward Kieswetter, on the impact of COVID-19 on SARS Operations 17 Mar 2020
Suspension of Tax Mobile Units and Tax workshops 18 Mar 2020
Media release on SARS takes COVID-19 precautions at SARS branches and Ports of entry 8 Mar 2020

SARS Debt Management

Document Date
COVID-19 tax relief measures – how do I contact SARS with my debt queries? 7 May 2020
Letter to taxpayers regarding Debt SMS’s issued 28 Mar 2020

SARS Penalties

 Document Date
COVID-19 tax relief measures – how do I contact SARS with my debt queries? 7 May 2020
Case-by-case application for waiver of penalties – See Draft explanatory notes – Further COVID-19 tax measures 25 Apr 2020

PAYE, ETI & Provisional Tax

Document Date
Guide for Employers iro Employees Tax for 2021.- updated for deduction of donations made by employees to Solidarity fund 25 Jun 2020
PAYE BRS – COVID donations and ETI. 18 Jun 2020
Updated Tax Relief FAQs for Employers: Questions 21, 22 & 26 18 Jun 2020
Q&A’s for Employers on COVID-19 tax relief 29 Apr 2020
 PAYE, ETI and Provisional Tax additional relief measures – See Draft explanatory notes – Further COVID-19 tax measures 25 Apr 2020
Employer COVID-19 Tax Relief User Guide 24 Apr 2020
SAICA Technical Guidance on the COVID-19 Tax Relief Measures & Other Practical matters – 20 April 2020 20 Apr 2020
Disaster Management Tax Relief for Employees’ Tax, ETI and Provisional Tax – SARS YouTube video 8 Apr 2020

SDL Relief

Document Date
Guide for Employers in respect of Skills Development Levy updated for

​​Payment holiday for Skills Development Levy contributions

 25 Jun 2020
SDL 4 month payment holiday – See Draft explanatory notes – Further COVID-19 tax measures 25 Apr 2020

VAT Relief

Document Date
Q&A’s for VAT vendors on COVID-19 tax relief 19 May 2020
ITAC VAT Rebate 412.11 List of critical medical supplies re COVID-19 (Version 3 – 6 May 2020)    8 May 2020
Update on 412.11 and 621.08 8 May 2020
SARS VAT 412.11 Mapping of ESSENTIAL GOODS re COVID-19 – 6 May 2020  6 May 2020
Publication of Notice, Regulation and ITAC VAT Rebate Item 412.11 Updated list of CRITICAL MEDICAL SUPPLIES  4 May 2020
Fast-tracking of VAT refunds – See Draft explanatory notes – Further COVID-19 tax measures 25 Apr 2020
VAT Reference Guide for Foreign Donor Funded Projects in light of COVID-19 14 Apr 2020
Goods qualifying for import VAT exemption under item 412.11 – COVID-19 measures (Updated the 3 April 2020 message to reflect additional exclusion communicated by ITAC, with effect from 8 April 2020) 9 Apr 2020
VAT exemption for essential goods on importation (29 March – Updated to reflect scope of customs duty rebate and 3 April – Updated with contact details) 27 Mar 2020

Customs & Excise Relief

Document Date
ITAC reminder on rebate certificates’ expiry date 29 May 2020
Reporting of Conveyances and Goods – External Policy 12 May 2020
Request for duty payment relief – letter from SARS 7 May 2020
For Customs relief measures only for COVID-19, click here. 27 Apr 2020
Deferral of payment on excise taxes on alcoholic beverages & tobacco products – See Draft explanatory notes – Further COVID-19 tax measures 25 Apr 2020
Update: Customs measures relating to COVID-19 – Impact on Customs of new Government regulations  19 Apr 2020
Request for duty deferment payment relief – SARS response 17 Apr 2020
Application of Origin proof requirement during the COVID-19 crisis under the SADC-EU-EPA 14 Apr 2020
SADC Guidelines on Harmonisation and Facilitation of Cross Border Transport Operations across the Region During the COVID-19 Pandemic (Updated on 15 April with neighbouring countries details) 9 Apr 2020
Notice No. R.458 in Government Gazette No. 43222 9 Apr 2020
Goods qualifying for a full rebate of customs duty and import VAT exemption under 412.11 – COVID-19 measures 3 Apr 2020
COVID-19 Export Control Regulation – Notice R.424  2 Apr 2020
Processing of Rules of Origin certificates during lockdown 2 Apr 2020
Rebates for the manufacturing of hand sanitisers –

COVID-19 communication – clarity regarding the use of ethyl alcohol in the manufacturing of hand sanitisers.

 

Government Gazette No. 43156 No. R.411.

 31 Mar 2020

 

 

 

31 Mar 2020
Clarity relating to processing of cargo and travellers during national lockdown period 27 Mar 2020
Timeframe for the export of goods by vendors and qualifying purchasers affected by COVID-19 26 Mar 2020
Rebate Item 621.08 – Special conditions for certain recipients of partially or undenatured ethyl alcohol 26 Mar 2020
Arrangements for Customs services during lockdown and Customs Branch Managers contact details 26 Mar 2020
SARS Customs letter to Trade on the impact of COVID-19 25 Mar 2020
SARS Customs 12-13th Deferments Payment at the end of the financial year 2019/2020 25 Mar 2020
SARS Customs – impact on the Registration of Cargo Reporters 20 Mar 2020
Letter to Trade – Impact of Corona virus on Trade and the list of closed ports 17 Mar 2020

UIF TERS Relief

Document Date
SAICA UIF updates page 4 June 2020
COVID-19 UIF TERS update 19 May 2020
SAICA UIF TERS Calculator 15 May 2020
Media Release: UIF TERS top up confusion – update 7 May 2020
Media Release: UIF TERS top up confusion 25 Apr 2020
SAICA Technical Guidance on the COVID-19 Tax Relief Measures & Other Practical matters 20 Apr 2020
Queries regarding the PAYE and VAT treatment of the UIF TERS payments 20 Apr 2020
UIF COVID-19 TERS Employee Application User Guide 15 Apr 2020
SAICA Guidance on UIF relief 15 Apr 2020

Living Annuity Relief

Notices on Expanding Access to Living Annuity Funds 2 June 2020
Notices – Expanding access to living annuities – 19 May 2020 19 May 2020
Expanding access for four months – See Draft explanatory notes – Further COVID-19 tax measures 25 Apr 2020
Government Gazette – Amending method/formula for determining annuity amount 25 Apr 2020

Solidarity Fund Donation and PAYE Relief

Document Date
Guide for Employers iro Employees Tax for 2021 – updated for deduction of donations made by employees to Solidarity fund 25 Jun 2020
   
Draft Disaster Management Tax Relief Bill – 19 May 2020 19 May 2020
Draft Explanatory Memorandum on the Revised Draft Disaster Management Tax Relief Bill – 19 May 2020 19 May 2020
Increased tax deduction rate and PAYE limits for these donations – See Draft explanatory notes – Further COVID-19 tax measures 25 Apr 2020

Carbon Tax Relief

Document Date
Three month deferral for filing and payment – See Draft explanatory notes – Further COVID-19 tax measures 25 Apr 2020

Media Articles

Document Date
Moneyweb: Wider relief for companies struggling to pay workers 21 Apr 2020
Webber Wentzel: COVID-19 Tax Measures and Time Concessions 3 Apr 2020