KEEPING SARS INFORMED: A COMPANY’S OBLIGATION UNDER SECTION 59A OF THE CUSTOMS AND EXCISE ACT 91 OF 1964
Companies involved in customs and excise activities operate within a highly regulated environment. Registration and licensing with the South African Revenue Service (“SARS”) is not merely a once-off administrative requirement; it gives rise to an ongoing obligation to ensure that SARS is kept informed of any material changes to the information originally provided during the registration or licensing process.

