Tax, VAT, customs and trade alerts

We provide a wealth of publications by PwC South Africa providing informed commentary on current developments in the tax arena, both locally and internationally.

Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.

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In this alert:

Tax Alert - SARS Withdrawal of All Customs and Excise Concessions

The South African Revenue Service (SARS) issued a Notification on 20 March 2025 of its intention to withdraw all forms of concessions currently in use by traders which are ultra vires.

The notice specifically includes concessions, deviations, agreements or special allowances that have been granted in the past to traders in relation to certain requirements of the Customs and Excise Act of 1964.

Stakeholders have an opportunity to make submissions to SARS (by 23 April 2025) indicating why the concession(s) should not be withdrawn and/or suggest legislative amendments where the current concession is not provided for in the legislation.

Download the latest publication Tax Alert - SARS Withdrawal of All Customs and Excise Concessions

The South African Revenue Service (SARS) issued a Notification on 20 March 2025 of its intention to withdraw all forms of concessions currently in use by traders which are ultra vires.