On 26 August 2022, the South African Revenue Service (SARS) announced the immediate amendment of miscellaneous DA Forms and Rules 59A and 60 to the Customs and Excise Act, 1964. (DA237)
The forms are:
- DA 46A.04 Declaration by Producer [Generalised System of Preferences (GSP)]
- DA 185 Application Form: Registration/Licensing of customs and excise clients
- DA 185.4A9 Non-commercial manufacturer of biodiesel Section 37B and Rule 37B 02a
Amendment of Rule 59A.01A
1. Rule 59A.01A is amended by the substitution in item (aa) of subparagraph (v) of paragraph (b) for the words preceding subitem (A) of the following words:
“(aa) an importer or exporter contemplated in subparagraph (iii) or (iiiA) or a remover in bond contemplated in rule 64D.01 or a searcher of or for wreck contemplated in rule 64C.01–“.
Amendment to Rule 59A.11
2. Rule 59A.11 is amended by the substitution for paragraph (a) of the following paragraph:
“(a) The rules for electronic communication published in terms of section 255 of the Tax Administration Act by Government Notice No. 644 dated 25 August 2014, [excluding rule 5 thereof,] apply for purposes of electronic communication contemplated in the rules under section 59A, subject to paragraph (b).”.
Amendment to Rule 60.10A
3. Rule 60.10A is amended by the substitution for paragraph (a) of the following paragraph:
“(a) The rules for electronic communication published in terms of section 255 of the Tax Administration Act by Government Notice No. 644 dated 25 August 2014, [excluding rule 5 thereof,] apply for purposes of electronic communication contemplated in the rules under section 60, subject to paragraph (b).”.
Amendment to Rule 120.13
4. Rule 120.13.06 is amended by the substitution for paragraph (a) of the following paragraph:
“(a) The rules for electronic communication published in terms of section 255 of the Tax Administration Act by Government Notice No. 644 dated 25 August 2014, [excluding rule 5 thereof,] apply for purposes of electronic communication contemplated in the rules under section 120(1)(mC), subject to paragraph (b).”.
Amendment to the Schedule to the Rules
5. (a) Item 202.00 of the Schedule to the Rules is hereby amended by the substitution of the following forms:
“DA46A.04 Declaration by producer
DA185 Application form: Registration/Licensing of Customs and Excise Clients
DA185.4A9 Registration Client Type 4A9 – Non-commercial manufacturer of biodiesel.”
(b) By the deletion of form DA 185.4A8 commercial manufacturer of biofuel”.