Electronic income

Tax in brief Issue 81 – Income tax

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Find below issue 81 of ENSafrica’s Tax Package, an overview of the latest tax developments in South Africa.


  • The High Court of South Africa, Western Cape Division, Cape Town Ι Tunica Trading 59 (Proprietary) Limited v Commissioner, South African Revenue Service [2022] ZAWCHC 52 Ι Case NO. A145/2021 (21 April 2022)
    • The underlying dispute in this appeal relates to the refusal of the South African Revenue Service Commissioner (“SARS”) to pay a claim filed by Tunica Trading 59 (Proprietary) Limited under section 75(1) of the Act on customs and excise. , 1964, in reimbursement of excise duty and fuel tax which were paid for a batch of fuel allegedly exported by it.

    • SARS sent a letter to Tunica stating that it intended to deny the refund claim, on the grounds that the fuel was not purchased from a licensee of a manufacturing warehouse Customs and Excise, but had instead been purchased from what SARS called “a middleman”.

    • On September 28, 2015, the SARS Internal Administrative Appeals Committee denied an internal administrative appeal by Tunica against this denial (the “September 2015 Decision”).

    • The State’s Attorney acting for SARS sent a letter to Tunica’s lawyers, from which it appears that SARS had found that the September 2015 decision constituted a tariff determination within the meaning of Article 47(9), point (a) of the Customs and Excise Act. .

    • Tunica, out of an abundance of caution, and in order to avoid unnecessary delays in resolving this dispute, has requested leave to amend its Notice of Motion in the Application for Review to include an alternate remedy in the event the court finds that the September 2015 decision was a tariff determination, and that section 47(9)(e) of the Customs and Excise Act nullifies the right of an aggrieved party to review the decision.

    • The court considered the following provisions of the Customs and Excise Act:
      • section 64F;

      • paragraph 96(1)(a);

      • sections 77A to H; and

      • paragraph 47(9)(f)

    • In addition to the above, the court considered the following:
      • section 6 of the Promotion of Administrative Justice Act 2000 (“PAJA”); and

      • Article 172 of the Constitution of the Republic of South Africa, 1996

    • The court held that SARS did not, at any time prior to the commencement of this litigation, advise Tunica that its relief was a local remedy under section 47(9)(e) of the Customs Act and excise.

    • The issue that there is no right of review under Section 6 of the PAJA, when an appeal is available under Section 47(9)(e) of the Customs Act and excise, need not be considered by this court because recourse to Article 47(9)(e) was not available to Tunica.

    • The court found that Tunica had effectively demonstrated that the fuel had been purchased from a concessionaire of a Customs and Excise manufacturing warehouse.

    • Find a copy of the judgment here.

legislation and bill

  • National legislation | Revised Bill
    • The Currency Rates and Amounts Bill 2022 and Tax Laws Amendment Bill (Rates Bill 2022) includes:
      • adjustments to tax rates and thresholds that were announced in Budget 2022;

      • changes in personal income tax brackets and refunds; and

      • employment tax and excise duties on alcohol and tobacco, among others.

    • Find a copy of the revised bill here.

SARS Publications

  • Transfer duty requests
    • Did you know you only have seven days to upload your supporting documents after the final application letter is issued?

    • Find more information here.

  • Call for tenders | Convert documents from PDF to HTML
    • This RFI document sets out the business requirements that SARS has for a PDF to HTML document conversion, which must be considered by the bidder when compiling a proposal.

    • Find more information here.

  • Tax workshops
    • Tax workshop schedule: Bloemfontein branch.

    • Find a copy of the schedule here.

  • Call for tenders | Appointment of a group of design and engineering consultants for the built environment.
    • Find relevant documentation here.

  • Mobile fiscal units
    • SARS has released Western Cape timetables for Mobile Tax Units.

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The content of this article is intended to provide a general guide on the subject. Specialist advice should be sought regarding your particular situation.