Many taxpayers face the wrath of SARS when there is outstanding tax debt. SARS has a number of mechanisms to collect outstanding tax debt. One of them is to hold another person personally liable for the taxpayer’s outstanding tax debt.
Generally, customs value (CV) is mostly queried in relation to imports. The reason being that duties and VAT on importation are based on customs value. Exports are mostly free of duty and there is no VAT consequence. As a result, CV for exports is seldom queried by SARS. The exception is export duty on waste scrap metals as provided for in Schedule 1 Part 6 of the Customs and Excise Act, 1964 (CEA).
The South African alcohol manufacturing environment underwent substantial changes over the past decade with the current market being consolidated with major multinationals and larger local manufacturers of alcoholic beverages competing for the South African and global markets.
In life, but more so in tax, you are the master of your destination. If you don’t declare income and are obstructive in a tax audit, your destination is SARS’ wrath.
A recent High Court judgment has delivered a significant victory for a business owner in a long-running electricity billing dispute with the City of Johannesburg, while setting an important legal precedent on the prescription of municipal debts.
The question of whether SARS can condone noncompliance was recently entertained by the Supreme Court of Appeal (SCA). In a recent landmark judgement, the Supreme Court of Appeal (SCA) on 04 April 2025 ruled against SARS in the case of JT International Manufacturing South Africa (Pty) Ltd versus CSARS in which it was held that the Commissioner does have discretion to condone non-compliance.
As many have experienced, the powers afforded to SARS officials in terms of the Customs & Excise Act 91 of 1964 (“CEA”) are downright scary. Imagine you find yourself in the following situation: It is a dark and stormy afternoon. Next thing, there is a loud banging on the door. Wondering who would be dropping by in the midst of a storm, the Clearing Agent rushes over to answer the door. As he opens the door, he sees five men all dressed in black, one of whom has a gun. The larger of the men introduces them all as SARS officials and states that they are there to carry out a search-and-seizure operation.
Transfer of ownership and transfer of risk are two distinct concepts that can take place at different points in time. Transfer of ownership refers to the transfer of property rights including ownership of the goods from one party to another, whereas transfer of risk refers to the point at which liability for any damage or loss of goods passes from one party to another.
Forfeiture is a draconian provision that the customs division of the South African Revenue Service (“SARS”) is now almost always imposing as a penalty where SARS deems goods to have been irregularly dealt with, i.e. where SARS deems goods to have been dealt with contrary to the provisions of the Customs and Excise Act 91 of 1964 as amended (“the Act”) .
The recent media ping-pong between Tshepo Lucky Montana (“Montana”) and the South African Revenue Service (“SARS”) has brought the country’s attention towards SARS’ obligation to protect taxpayer confidentiality and the very limited circumstances where SARS may disclose any information regarding taxpayers.
Earlier today, the Constitutional Court made the final call on the groundbreaking changes to parental leave, triggered by the 2023 judgment of Van Wyk and Others v Minister of Employment and Labour (2022-017842) [2023] ZAGPJHC 1213.
On 28 May 2025 Advocate Michelle Phillips, the Group Chief Executive Officer of Transnet, being the South African state-owned logistics company responsible for rail, port and pipeline infrastructure, gave a presentation on the status of Transnet.
Predominantly in the context of high-risk products, such as tobacco, being exported or in transit through South Africa, the question frequently arises as to whether the goods were indeed exported. Over time, illicit trade is costing the fiscus billions of rand, and it is therefore understandable if the Commissioner for the South African Revenue Service (“the Commissioner” or “SARS”) examines or questions the actual export of such goods. However, SARS cannot disregard or reject compelling evidence of the export in order to claim duties, penalties, and forfeiture amounts.
Today’s date? 25 September 2025. Has the world ended? No. According to a trainee accountant from KPMG South Africa, the world was going to be caught up in “the rapture” that was set to take place from 23 – 24 September 2025.
Mandatory mediation. This is a reality that attorneys and their clients must stomach before they are allocated trial dates for matters instituted in the Gauteng Division of the High Court.
Customs has recently published draft rules which it proposes inserting under sections 40 and 41. The draft rules provide guidance on how to adjust a bill of entry when transfer pricing impacts the customs value declared.
A recent fire broke out on the woodchip route at the port of Richards Bay. Partner Allan Heydorn reports the damage and compares it to a similar incident from 2023.
The express parcel industry provides rapid, reliable and flexible delivery services on a global scale, responding to delivery requests on demand, carrying out door-to-door transportation of goods, and even handling customs clearance when crossing international borders. Unfortunately, the Customs & Excise Act 91 of 1964 (“the Act”) does not currently adequately cater for simplified clearances for the express parcel industry.
The unique opportunity that the VDP provides for taxes other than those governed by the provisions of the Customs and Excise Act no 91 of 1964 (“the Customs Act”) will be extended, and a similar formal framework will soon be available to taxpayers involved in imports, exports, and manufacturing of excisable goods.
In a landmark ruling on 6 May 2025, the Constitutional Court delivered a unanimous judgment in Democratic Alliance v Minister of Home Affairs, declaring Section 6(1)(a) of the Citizenship Act, 1995, unconstitutional—thereby restoring dual citizenship rights to affected South Africans.
South Africa's Department of Home Affairs (DHA) is ushering in a new era of immigration modernisation, driven by digital innovation and sector-specific visa categories. These reforms aim to streamline processes, bolster economic growth, and cement South Africa's position as a competitive global hub for talent and tourism.
We live in a fast-evolving society, where technological advancements have been exponential. Such advancements result in significantly transformed or developed products which are vastly different to earlier versions. These advancements are not always catered for by the Harmonised System Nomenclature ("HS") and its corresponding Explanatory Notes ("EN"), which often need to be amended to provide for new or advanced products.
In an important judgment handed down on Friday, 1 August 2025, the Constitutional Court has clearly and succinctly set out the principles relevant to decision-making processes applicable to trusts.
Two noteworthy High Court judgments have emphasised the substantial financial and adverse repercussions resulting from non-compliance with the onerous obligations imposed on licensees of customs and excise warehouses under the Customs and Excise Act 91 of 1964 (“the Act”).
As more High Courts transition to the Court Online system, a system that enables legal practitioners to deliver court documents electronically, the legal profession is undergoing a paradigm shift in its procedures
As of 1 August 2025, Americans will be paying a 30% higher rate of import duty on goods of South African origin.
In the last five decades, South Africa has been legally expropriating land for public use under the Expropriation Act 63 of 1975, which has recently been repealed and replaced by the highly contentious Expropriation Act 13 of 2024 (“the Expropriation Act”).
SASAR was established in terms of the South African Maritime and Aeronautical Search and Rescue Act, 2002.
As has been recently reported in the media, a prime focus of SARS is the illicit fuel trade, which, according to a recent SARS media report, is “driven by organised criminal networks that smuggle and illegally adulterate fuel.”
The South African Revenue Service (“SARS”) plays an essential and indispensable role in the functioning of the South African economy.
Some may say that our law allows for the public to participate in the legislative process. Others would say that our law requires the public to participate.
Taxpayers may be aware of SARS’ Voluntary Disclosure Programme (“VDP”), which provides taxpayers who are in default on their tax affairs an opportunity to voluntarily approach SARS to disclose their tax non-compliance and thereby regularise their tax affairs.
In South African law, the only marriages recognised are civil marriages, customary marriages, and civil unions.
The Shepstone & Wylie Litigation team was recently involved in an application whereby an executor provided the sole heir of the estate of a majority member, holding a 55% membership interest in a Close Corporation, exclusive control over the management of the business to the exclusion of the three minority members, who held the remaining 45% membership interests shared equally among them, and in the absence of obtaining the consent of the minority members.
A subject which has often arisen for discussion at the monthly meetings of the Richards Bay branch of the Society of Master Mariners is how the port would deal with a major calamity such as a passenger liner running aground.
During the 2025 National Budget presentation, it was apparent that South Africa’s tax deficit is substantially impacting economic growth and public service delivery.
Although section 103 of the Customs and Excise Act 91 of 1964 (“the Act”) is not a new provision, SARS’ reliance on the provision has become increasingly prominent.
When deciding to manufacture wine and other alcoholic beverages in South Africa, manufacturers need to be aware of the regulatory requirements and potential penalties for failing to comply with these requirements.
Those operating within the South African customs and/or excise sphere will know that the Customs and Excise Act 91 of 1964 (“the Act”) requires importers and their agents to self-regulate.
The General Agreement on Tariffs and Trade (“GATT”), established in 1947, was a multilateral agreement aimed at reducing or eliminating trade barriers, thus promoting international trade.
The long-awaited judgment in the Richards Bay Coal Terminal (Pty) Ltd (“RBCT”) case was handed down by the Constitutional Court (“CC”) on 31 March 2025.
The principle “obey now and grieve later” has been firmly established in our South African employment law.
The country’s apex court has recently sought to provide legal certainty as to whether review and/or appeal proceedings are competent when attacking determinations made by the Commissioner in terms of the Customs and Excise Act, 91 of 1964 (“CEA”)[1].
Two important amendments affecting the minimum wage and earnings threshold have come into effect.
It’s important to note that legal practitioners are regulated by a council known as the Legal Practice Council (“LPC”). The LPC is tasked with ensuring that all legal practitioners comply with their legislative requirements as set out in terms of the Legal Practice Act of 28 of 2014 (“LPA”) along with its code of conduct and Rules.
The Budget Speech of 2025 was not as devastating as initially expected with the rumours of the 2% VAT increase, although VAT did not remain untouched.
The postponement of the budget speech which was set to take place on Wednesday, 19 February 2025 has left the country questioning exactly what could have been in the budget that was so controversial that the speech could not go ahead but had to be postponed until 12 March 2025.
During September 2023, offshore bunkering operations in South Africa received a devastating blow when various vessels operating in Algoa Bay were detained and subsequently seized by the South African Revenue Service (“SARS”) following a dispute with their owners and operators surrounding the movement of fuel levy products and residual fuels to and from these vessels, and the implications arising thereof under the Customs and Excise Act No. 91 of 1964 (“the Act”).
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