Below, please find issue 103 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

Advance tax rulings

  • Binding General Ruling (VAT) 64 ("BGR 64") | Temporary application of new dwellings for exempt supplies simultaneously held by developers for taxable purposes
    • This is a ruling on the interpretation and application of the following provisions of the Value-Added Tax Act, 1991:
      • section 16(3)(o);
      • section 18(1);
      • section 18B;
      • section 18D;
      • section 10(29); and
      • section 9(13).
      • Find the ruling here.

SARS publications

  • Tax workshops
    • Tax workshop schedules for the North West during July 2023 are now available. Find the schedule here.
    • Tax workshop schedules for the Eastern Cape during July 2023 are now available. Find the schedule here.
  • Correspondence with SARS on estate cases
    • SARS has set out guidelines for a representative taxpayer or authorised agent that engages with SARS on an estate.
    • Find more information here.
  • Tax implications if married in community of property
    • SARS will identify taxpayers who are married in community of property and verify this information against the Department of Home Affairs.
    • SARS has also developed frequently asked questions for the Married in Community Spousal Assessment.
    • Find more information here.
  • Guide on Income Tax and the Individual (2022/23)
    • Find the guide here.
  • Guide on the Determination of Medical Tax Credits (Issue 15)
    • Find the guide here.
  • Retirement Funds Practice Note RF 1/1995 withdrawn | Augmentation of benefits by approved pension and provident funds
    • The Retirement Funds Practice Note RF 1/1995 has been withdrawn with effect from 30/06/2023.
    • Find Practice the Note here.

Customs and excise

  • Customs and Excise Act, 1964 | Updated Facilities Code List
    • The facility codes used in Box 30 on the Customs Clearance Declaration (CCD) have been updated.
    • The changes include:
      • De-grouping depot 56 in ORTIA from Hellman to Hellmann Worldwide Logistics (Pty) Ltd;
      • Container depot K4 in Johannesburg and L2 in Port Elizabeth from Zackpack Johannesburg (Pty) Ltd. to Zacpak
      • Johannesburg Depot (Pty) Ltd.; and
      • The cancellation of de-grouping depot 67 Expeditors SA (Pty) Ltd.
    • Find the updated Facilities Code list – External Annexure here.
    • Find more information here.
  • Customs and Excise Act | Rule Amendment Notice R.3565
    • The Rule Amendment Notice R.3565, as published in Government Gazette 48838 of 23 June 2023, relates to the amendment to rules under sections 49 and 120 – Economic Partnership Agreement between the SADC EPA states, of the one part, and the European Union and its member states, of the other part (DAR247).
    • Find the notice here.
  • Customs and Excise Act | Customs Weekly List of Unentered Goods
    • Find a copy of the Customs Weekly List of Unentered Goods here.


  • United Nations Practical Manual on Transfer Pricing 2021 ("UN Manual")
    • The third edition of the UN Manual was released on 27 April 2021;
    • The new addition includes updated guidance on intra-group services, cost contribution arrangements and intangibles.
    • Find more information here.

OECD publications

  • Organisation for Economic Co-Operation and Development | new version of the BEPS Multilateral Convention Matching Database
    • A new and improved version of the database supporting the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) has been released and will allow tax authorities and other interested parties to make projections on how the MLI modifies a specific tax treaty.
    • Find more information here.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.