Tax Synopsis

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With the drafting of the Tax Administration Act 28 of 2011, the opportunity was taken to reconsider and redraft the statutory provisions in this regard so as to bring those powers into conformity with taxpayers’ constitutional rights to privacy and property.

However, the statutory regime newly laid down in the Tax Administration Act does not apply to the Customs and Excise Act 91 of 1962. Consequently, the search and seizure provisions of the latter Act remain in place.

In this issue:

• SARS’s powers of search and seizure in terms of the Customs and Excise Act
• Currency exchanges in the duty-free area of South Africa’s international airports are not zero-rated for VAT purposes
• Another section 103 defeat for SARS in the Cape Tax Court
• SARS Watch