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<td colspan="6" style="color: #707070; font-family: Arial, Tahoma, sans-serif; font-size: 11px; font-weight: bold; line-height: 15px; text-align: center" align="center"><a style="color: #61ba8c; font-weight: 400; text-decoration: none">To help
ensure inbox delivery please add</a> <a href="mailto:Integritax@saicanews.co.za" rel="noopener" style="color: #61ba8c; text-decoration: none" target="_blank">Integritax@saicanews.co.za</a> to your safe sender list<br>
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<td style="height: 49px; text-align: left; width: 270.883px" align="left"><strong>Dear</strong> <strong>Peet</strong></td>
<td style="height: 49px; text-align: right; width: 274.917px" align="right"><strong>Membership No</strong>.: 03240972</td>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: justify; width: 420px" align="justify"><img alt="" height="45" src="https://cdn21.mailercdn.net/users/assets/2466/images/important-notices-600.jpg" style=
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<td style="height: 100px; width: 400px">Customs and Excise tariff amendment <a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059216" style=
"color: #61ba8c; text-decoration: none">notice R4755</a> was published in Government Gazette 50550.&nbsp;<br>
<br>
SARS has recently updated Interpretation Note 105 which deals with the section 13bis deduction in respect of buildings used by Hotel Keepers. <a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059217" style=
"color: #61ba8c; text-decoration: none">Click here</a> for the updated note.&nbsp;<br>
<br>
SARS has issued <a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059218" style=
"color: #61ba8c; text-decoration: none">Interpretation Note 131</a> which deals with the section 12Q exemption of income relating to South African ships used in international shipping.&nbsp;</td>
<td style="width: 173px"><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059219" style=
"color: #61ba8c; text-decoration: none"><img align="right" alt="" height="173" src="https://cdn21.mailercdn.net/users/assets/2466/images/Integritax/2024-xero-roadshow_integritax-newsletter-240402--28002-29.jpg" style=
"border: #fff; float: right; height: 173px; width: 173px" width="173"></a></td>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: justify; width: 420px" align="justify"><img alt="" height="42" src="https://cdn21.mailercdn.net/users/assets/2466/images/Integritax/leadinfluenceinspire600px.jpg" style=
"border: #fff; height: 42px; width: 600px" width="600"></td>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: justify; width: 420px" align="justify"><strong>Contribute your view</strong>
<div><br>
SARS has published <a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059220" style=
"color: #61ba8c; text-decoration: none">draft amendments to rules under sections 21(1), 60 and 120</a> of the Customs and Excise Act as well as draft amendments to <a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059221" style=
"color: #61ba8c; text-decoration: none">Schedule 1</a> for public comment. Comment submission due date is <strong>Friday,&nbsp;10 May 2024</strong> 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 <a href="mailto:C&amp;E_Legislativecomments@sars.gov.za" style="color: #61ba8c; text-decoration: none">C&amp;E_Legislativecomments@sars.gov.za</a> and <a href=
"mailto:technicaltariff@sars.gov.za" style="color: #61ba8c; text-decoration: none">technicaltariff@sars.gov.za</a> should for comments on the Schedule.</div>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: left; width: 420px" align="left"><img alt="" height="42" src="https://cdn21.mailercdn.net/users/assets/2466/images/cpd_2.jpg" style="border: #fff; height: 42px; width: 600px" width=
"600"></td>
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<div style="text-align: left" align="left"><strong>Save the dates:</strong></div>
<ul>
<li style="text-align: left"><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059222" style=
"color: #61ba8c; text-decoration: none">2024 TechTalk series - Webcast May</a></li>
<li><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059223" style=
"color: #61ba8c; text-decoration: none">2024 Tax in Practice -&nbsp;Webcast&nbsp;June</a></li>
</ul>
<div style="text-align: left" align="left">&nbsp; &nbsp; &nbsp; &nbsp;&nbsp;For other events, please visit the SAICA&nbsp;<a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059224" style=
"color: #61ba8c; text-decoration: none">Events bookings portal</a>.<br>
&nbsp;</div>
<div style="text-align: justify" align="justify">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.&nbsp;<br>
<br>
To obtain a Confirmation of Completion certificate, whether for attending a live webcast or event or watching a recording on the <a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059225" style=
"color: #61ba8c; text-decoration: none">SAICA eVolve system</a>, 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.</div>
<div style="text-align: left" align="left"><br>
If you have not received your CPD confirmation, please email <a href="mailto:seminarsandevents@saica.co.za" style="color: #61ba8c; text-decoration: none">seminarsandevents@saica.co.za</a>.<br>
<br>
Please refer to the <a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059226" style=
"color: #61ba8c; text-decoration: none">SAICA CPD FAQ</a> document for further information.</div>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: left; width: 420px" align="left"><strong>Integritax quizzes</strong><br>
Access&nbsp;<a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059227" style=
"color: #61ba8c; text-decoration: none">eVOLVE</a> our new online Learner Management System (LMS) &nbsp;and answer the Integritax monthly quizzes to earn up to <strong>30 minutes</strong> CPD per article.</td>
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: left; width: 420px" align="left">
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<td colspan="2" style="font-family: Arial, sans-serif; text-align: left; width: 420px" align="left"><strong>Integritax journal</strong><br>
The following tax-related articles (with accompanying CPD questions) are included in the May 2024 edition of ASA Magazine:&nbsp;
<ul>
<li><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059228" style=
"color: #61ba8c; text-decoration: none">Tax and digital nomads</a> - 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: <a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059229" style=
"color: #61ba8c; text-decoration: none">Deborah Tickle</a>)</li>
<li>&nbsp;<a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059230" style=
"color: #61ba8c; text-decoration: none">The final energy incentive legislation</a> - This article is a follow-up article to “The draft energy incentive legislation”&nbsp;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: <a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059231" style=
"color: #61ba8c; text-decoration: none">Duncan McAllister</a>)</li>
<li><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059232" style=
"color: #61ba8c; text-decoration: none">Overview of the UK Spring 2024 Budget</a> - 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:
<a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059233" style=
"color: #61ba8c; text-decoration: none">Leonita Doran</a>)</li>
</ul>
Additional tax-related articles in the May 2024 edition of ASA Magazine:&nbsp;
<ul>
<li><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059234" style=
"color: #61ba8c; text-decoration: none">SARS updates</a> (Author: <a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059235" style=
"color: #61ba8c; text-decoration: none">Somaya Khaki</a>)</li>
<li><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059236" style=
"color: #61ba8c; text-decoration: none">The ‘two-pot’ retirement system</a> (Author: <a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059237" style=
"color: #61ba8c; text-decoration: none">Elizabete Da Silva</a>)</li>
<li><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059238" style=
"color: #61ba8c; text-decoration: none">Tax disputes -&nbsp;consideration of remedies other than objection and appeal</a> (Author: <a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059239" style=
"color: #61ba8c; text-decoration: none">Azwinndini Magadani</a>)</li>
<li><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059240" style=
"color: #61ba8c; text-decoration: none">Third-party data: The backbone of tax administration</a> (Author: <a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059241" style=
"color: #61ba8c; text-decoration: none">Wesley Moffett</a>)</li>
<li><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059242" style=
"color: #61ba8c; text-decoration: none">The gradual death of the conduit principle</a> (Author: <a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059243" style=
"color: #61ba8c; text-decoration: none">PJ Nel</a>)</li>
<li><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059244" style=
"color: #61ba8c; text-decoration: none">South Africa introduces GloBE Model Rules</a> (Author: <a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059245" style=
"color: #61ba8c; text-decoration: none">Simone Esch</a>)</li>
<li><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059246" style=
"color: #61ba8c; text-decoration: none">South Africa’s 2024 Budget and its impact on taxpayers across the tiers</a>&nbsp;(Author:&nbsp;<a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059247" style=
"color: #61ba8c; text-decoration: none">Beatrie Gouws</a>&nbsp;and&nbsp;<a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059248" style=
"color: #61ba8c; text-decoration: none">David Warneke</a>)</li>
</ul>
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<td colspan="2" style="text-align: center; width: 622.65px" align="center">
<table align="center" bgcolor="" border="0" cellpadding="0" cellspacing="0" style="color: #6e6e70; font-family: Arial, Helvetica, sans-serif; font-size: 14px; height: 83px; width: 15px" width="600">
<tbody>
<tr>
<td colspan="3" style="text-align: justify; width: 600px" align="justify"><img alt="" height="42" src="https://cdn21.mailercdn.net/users/assets/2466/images/2024_Bulk_emails/2024_Integritax/Sub_Banners/technical-resources.jpg" style=
"border: #fff; height: 42px; width: 600px" width="600"></td>
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<td colspan="3" style="text-align: justify; width: 600px" align="justify"><br>
<strong>Legislation online</strong><br>
Access Tax Acts in pdf format via the&nbsp;<a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059249" style=
"color: #61ba8c; text-decoration: none">online legislation</a>.<br>
&nbsp;</td>
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<td colspan="3" style="text-align: justify; width: 600px" align="justify">
<hr></td>
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<td colspan="3" style="text-align: justify; width: 600px" align="justify"><br>
<strong>Tax operational query support</strong><br>
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 <a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059250" style=
"color: #61ba8c; text-decoration: none">SAICA Member Portal</a> for referral to SARS.<br>
&nbsp;</td>
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<td colspan="3" style="text-align: justify; width: 600px" align="justify">
<hr></td>
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<td colspan="3" style="text-align: justify; width: 600px" align="justify"><br>
<strong>SAICA technical resources&nbsp;</strong><br>
An archive of resources or information published on, inter alia, the SARS and National Treasury websites can be accessed on <a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059251" style=
"color: #61ba8c; text-decoration: none">Tax: Legal and Policy.</a>&nbsp;<br>
&nbsp;</td>
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<td colspan="3" style="text-align: justify; width: 600px" align="justify">
<hr></td>
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<td colspan="3" style="text-align: justify; width: 600px" align="justify"><br>
<strong>Contemporary Gazette</strong><br>
Members can access the&nbsp;<a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059252" style=
"color: #61ba8c; text-decoration: none">Contemporary Gazette</a>&nbsp;which provides,&nbsp;inter alia, a comprehensive database of new laws. To login, use the following details:&nbsp;
<ul>
<li>Login name: saica(membership number), for example saica123456789.</li>
<li>Password: membership number.</li>
</ul>
</td>
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<td colspan="3" style="text-align: justify; width: 600px" align="justify">
<hr></td>
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<td colspan="3" style="text-align: justify; width: 600px" align="justify"><strong>Legal and policy</strong><br>
See the latest on the SAICA&nbsp;<a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059253"
style="color: #61ba8c; text-decoration: none">Legal and Policy</a>,&nbsp;including:<br>
&nbsp;</td>
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<tr>
<td colspan="3" style="text-align: justify; width: 600px" align="justify">
<ul>
<li><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059254" style=
"color: #61ba8c; text-decoration: none">Baseline Civil Contractors (Pty) Ltd v Commissioner for the South African Revenue Service (A83/2023) [2024] ZAWCHC 113 (26 April 2024)</a></li>
</ul>
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.
<ul>
<li>National Treasury’s <a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059255" style=
"color: #61ba8c; text-decoration: none">presentation on the upcoming two-pots retirement system</a>.&nbsp;</li>
</ul>
</td>
</tr>
</tbody>
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</td>
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<td colspan="2" style="text-align: center; width: 622.65px" align="center">
<table align="center" bgcolor="" border="0" cellpadding="0" cellspacing="0" style="color: #6e6e70; font-family: Arial, Helvetica, sans-serif; font-size: 14px; height: 13px" width="600">
<tbody>
<tr>
<td colspan="2" style="text-align: left; width: 290px" align="left"><img alt="" height="42" src="https://cdn21.mailercdn.net/users/assets/2466/images/Integritax/general600.jpg" style="border: #fff; height: 42px; width: 600px" width="600"></td>
</tr>
<tr valign="top">
<td colspan="2" style="text-align: left" align="left"><br>
<a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059256" style=
"color: #61ba8c; text-decoration: none">Read the requirements</a> for membership and apply for the below vacancies:</td>
</tr>
<tr>
<td colspan="2">
<ul>
<li style="text-align: left"><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059257" style=
"color: #61ba8c; text-decoration: none">National Tax Committee</a> (1 x vacancy Members in Business (MiB)&nbsp;and 1 x vacancy Large Public Practice)</li>
<li style="text-align: left"><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059258" style=
"color: #61ba8c; text-decoration: none">Central Region Tax Sub-committee</a>&nbsp;(2 x vacancies)</li>
<li style="text-align: left"><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059259" style=
"color: #61ba8c; text-decoration: none">National Tax Operations Sub-committee</a>&nbsp;(1 x vacancy Small or Medium Practice)</li>
<li style="text-align: left"><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059260" style=
"color: #61ba8c; text-decoration: none">Exchange control Sub-committee</a> (1x vacancy)</li>
<li style="text-align: left"><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059261" style=
"color: #61ba8c; text-decoration: none">Northern Region Tax Sub-committee</a> (1x vacancy)</li>
<li style="text-align: left"><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059262" style=
"color: #61ba8c; text-decoration: none">Southern Region Tax Sub-committee</a> (1 x vacancy Large Public Practice)</li>
<li style="text-align: left"><a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059263" style=
"color: #61ba8c; text-decoration: none">Tax Administration Act Sub-committee</a> (2x vacancies)</li>
</ul>
</td>
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The SAICA 2023 Tax Practitioner Annual Declaration is accessible on the <a href=
"https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059264" style=
"color: #61ba8c; text-decoration: none">SAICA Member Portal</a>. Tax Practitioners who have not completed and submitted the declaration are reminded to do so urgently.<br>
<br>
<a href="https://saica.evlink21.net/servlet/link/55728/592224/116172398/2059265" style=
"color: #61ba8c; text-decoration: none">Read</a> for more information on the tax practitioner regulatory requirements and registration/deregistration processes.<br>
<br>
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:&nbsp;
<ul>
<li>members who emigrated less than 5 years ago should provide certificates issued by both South Africa and the country they emigrated to</li>
<li>members who emigrated more than 5 years ago should provide a certificate issued by the country they emigrated to</li>
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