Subject to certain exceptions, section 44 (11) (a) of the Customs and Excise Act No.91 of 1964 (“the Customs Act”) provides that there shall be no liability for any underpayment of customs duties after a period of two years from the date of acceptance of a bill of entry where such underpayment was discovered as a result of, during the course of, or following upon, an inspection and that underpayment occurred on a date earlier than two years prior to the date on which such inspection commenced.
The Supreme Court of Appeal (“SCA”) has ruled in favour of customs clearing agent, QI Logistics (Pty) Ltd (“QI”), setting aside decisions by the Commissioner for the South African Revenue Service (“SARS”) to hold QI liable for more than R35 million linked to fuel shipments transported from Mozambique to Zimbabwe and Botswana.
The Western Cape High Court (Full Bench) has confirmed that taxpayers objecting to an assessment, including an estimated assessment, must submit all documents required to substantiate their grounds of objection, regardless of whether there was an estimated assessment by SARS.
BEWARE OF CYBERCRIME.WE ARE NOT RESPONSIBLE IF YOU PAY INTO THE WRONG ACCOUNT
Shepstone & Wylie (S&W) will not change its banking details.
Any communication you receive stating we have done so will be false - please contact us immediately.
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If you don’t use the bank approved beneficiary option, you must always call us to verify our banking details before making any payment.
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