On 17 June 2022, the South African Revenue Service (SARS) informed of the amendment to Rule 59A.01A to the Customs and Excise Act, 1964, relating to submission of registration applications by the two types of electronic users.
The Rule 59A.01A amendment reads:
(a) by the substitution in paragraph (a) for subparagraph (v) of the following subparagraph: “(v) submitting communications to the Commissioner electronically as an electronic user[s] – (aa) for electronic data interchange (EDI); or (bb) for eFiling;”;
(b) by the substitution in subparagraph (i) of paragraph (b) for the words preceding item (aa) of the following words: “(i) Application for registration must, subject to subparagraph (iA) and (iB), be made –”;
(c) by the substitution in subparagraph (iA) of paragraph (b) for item (dd) of the following item:“(dd) activities referred to in paragraph (a)(v)(aa) and (viii) to (xv).”; and
(d) by the insertion in paragraph (b) of the following subparagraph after subparagraph (iA):“(iB) Registration in accordance with rule 5 of the Rules for Electronic Communication prescribed under section 255(1) of the Tax Administration Act, 2011, is for purposes of these rules a registration for electronic user for eFiling as required in terms of paragraph (a)(v)(bb).”