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 		DEAR PEET
 		MEMBERSHIP NO.: 03240972

 		Customs and Excise tariff amendment notice R4755 was published in
Government Gazette 50550. 

SARS has recently updated Interpretation Note 105 which deals with the
section 13bis deduction in respect of buildings used by Hotel Keepers.
Click here for the updated note. 

SARS has issued Interpretation Note 131
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059218]
which deals with the section 12Q exemption of income relating to South
African ships used in international shipping. 
 		
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059219]

 CONTRIBUTE YOUR VIEW 

SARS has published draft amendments to rules under sections 21(1), 60
and 120
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059220]
of the Customs and Excise Act as well as draft amendments to Schedule
1 for public comment. Comment submission due date is FRIDAY, 10 MAY
2024 and comments (recorded on the Customs and Excise Rule amendment
sheet) can be sent directly to SARS. The following email address
should be utilised for comments on the rules
C&E_Legislativecomments@sars.gov.za and technicaltariff@sars.gov.za
should for comments on the Schedule. 

SAVE THE DATES: 

 	* 2024 TechTalk series - Webcast May
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059222]
 	* 2024 Tax in Practice - Webcast June
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059223]

        For other events, please visit the SAICA Events bookings
portal.
  
Delegates who book and attend live SAICA webcasts or face-to-face
events will receive a Confirmation of Attendance email within 8 to 10
days of attendance confirming that the registered delegate attended
the stated webcast or event, as well as the duration of the webcast or
event. Certain institutions and regulators may however require a
Confirmation of Completion certificate as evidence of verifiable
CPD. 

To obtain a Confirmation of Completion certificate, whether for
attending a live webcast or event or watching a recording on the SAICA
eVolve system, you have to successfully complete the relevant
assessment and achieve a pass mark of at least 75%. Once the
assessment has been passed you can download a Confirmation of
Completion certificate. SAICA accepts both the Confirmation of
Attendance and the Confirmation of Completion certificates as evidence
of verifiable CPD completed by members. 

If you have not received your CPD confirmation, please email
seminarsandevents@saica.co.za.

Please refer to the SAICA CPD FAQ
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059226]
document for further information. 

-------------------------

 		INTEGRITAX QUIZZES
Access eVOLVE
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059227]
our new online Learner Management System (LMS)  and answer the
Integritax monthly quizzes to earn up to 30 MINUTES CPD per article.

-------------------------

 INTEGRITAX JOURNAL
The following tax-related articles (with accompanying CPD questions)
are included in the May 2024 edition of ASA Magazine:  

 	* Tax and digital nomads
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059228]
- This article assesses the potential need for a review of South
African domestic legislation to ensure that digital nomads are, where
applicable, adequately taxed. (Author: Deborah Tickle)
 	*  The final energy incentive legislation
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059230]
- This article is a follow-up article to “The draft energy incentive
legislation” published in July 2023, and provides an update of
legislative amendments contained in the 2023 Taxation Laws Amendment
Act and announcements on Budget Day as relates to the solar incentive.
(Author: Duncan McAllister)
 	* Overview of the UK Spring 2024 Budget
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059232]
- This article provides an overview of the main tax measures and
announcements as delivered in Chancellor Jeremy Hunt’s Spring Budget
on 6 March 2024. (Author: Leonita Doran
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059233])

 Additional tax-related articles in the May 2024 edition of ASA
Magazine:  

 	* SARS updates
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059234]
(Author: Somaya Khaki)
 	* The ‘two-pot’ retirement system
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059236]
(Author: Elizabete Da Silva)
 	* Tax disputes - consideration of remedies other than objection and
appeal
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059238]
(Author: Azwinndini Magadani)
 	* Third-party data: The backbone of tax administration
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059240]
(Author: Wesley Moffett)
 	* The gradual death of the conduit principle
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059242]
(Author: PJ Nel)
 	* South Africa introduces GloBE Model Rules
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059244]
(Author: Simone Esch)
 	* South Africa’s 2024 Budget and its impact on taxpayers across
the tiers
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059246] (Author: Beatrie
Gouws and David Warneke)

LEGISLATION ONLINE
Access Tax Acts in pdf format via the online legislation.
 

-------------------------

TAX OPERATIONAL QUERY SUPPORT
If you have any SARS operational queries that you have been unable to
resolve by following the SARS escalation channels, you may log these
on the SAICA Member Portal for referral to SARS.
 

-------------------------

SAICA TECHNICAL RESOURCES 
An archive of resources or information published on, inter alia, the
SARS and National Treasury websites can be accessed on Tax: Legal and
Policy. 
 

-------------------------

CONTEMPORARY GAZETTE
Members can access the Contemporary Gazette
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059252] which
provides, inter alia, a comprehensive database of new laws. To login,
use the following details:  

 	* Login name: saica(membership number), for example saica123456789.
 	* Password: membership number.

-------------------------

 		LEGAL AND POLICY
See the latest on the SAICA Legal and Policy
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059253], including:
 

 	* Baseline Civil Contractors (Pty) Ltd v Commissioner for the South
African Revenue Service (A83/2023) [2024] ZAWCHC 113 (26 April 2024)
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059254]

 This is an appeal against a decision of the tax court, in an
interlocutory application in a pending tax appeal. The appellant
sought a declarator that a ground of appeal which it had noted in the
statement which it filed in terms of rule 32 of the Tax Court Rules in
which it had set out its grounds of appeal against the disallowance of
an objection it had lodged to an income tax assessment, was
permissible. The Commissioner of the SA Revenue Service (‘the
respondent’) had contended that it was not. The tax court found in
favour of the respondent. 

 	* National Treasury’s presentation on the upcoming two-pots
retirement system
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059255]. 

Read the requirements
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059256]
for membership and apply for the below vacancies:

 	* National Tax Committee
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059257]
(1 x vacancy Members in Business (MiB) and 1 x vacancy Large Public
Practice)
 	* Central Region Tax Sub-committee
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059258] (2
x vacancies)
 	* National Tax Operations Sub-committee
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059259] (1
x vacancy Small or Medium Practice)
 	* Exchange control Sub-committee
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059260]
(1x vacancy)
 	* Northern Region Tax Sub-committee
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059261]
(1x vacancy)
 	* Southern Region Tax Sub-committee
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059262]
(1 x vacancy Large Public Practice)
 	* Tax Administration Act Sub-committee
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059263]
(2x vacancies)

The SAICA 2023 Tax Practitioner Annual Declaration is accessible on
the SAICA Member Portal. Tax Practitioners who have not completed and
submitted the declaration are reminded to do so urgently.

Read
[https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059265]
for more information on the tax practitioner regulatory requirements
and registration/deregistration processes.

Tax practitioners who emigrated from South Africa and have been
selected for a review of their 2023 Tax Practitioners CPD compliance
should note the following as relates to the requirement to submit a
police clearance certificate:  

 	* members who emigrated less than 5 years ago should provide
certificates issued by both South Africa and the country they
emigrated to
 	* members who emigrated more than 5 years ago should provide a
certificate issued by the country they emigrated to

TAX RELATED COMMENTS, COMPLIMENTS AND COMPLAINTS

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