On 27 October 2023, the South African Revenue Service (SARS) announced the publication of the Explanatory Summary of the Tax Administration Laws Amendment Bill, 2023, which also served as the Finance Minister’s notice of his intention to introduce the Bill in the National Assembly in the near future.
The Bill provides for the amendment of the Customs and Excise Act, 1964, so as:
- to provide for changes relating to the submission of advance passenger information by operators, including the introduction of the concept of passenger data, to provide for the exemption of an operator as may be prescribed from the obligation of submitting passenger data to the SARS Commissioner if submitted to another organ of state serving as a single window for the collection and sharing of such data, and such organ of state transmits the data to the SARS Commissioner;
- to provide for the submission of a traveller declaration prior to or upon entering or leaving South Africa in accordance with requirements determined by the SARS Commissioner by rule;
- to enable the SARS Commissioner to determine conditions for deferment of payment of duties due in respect of bills of entry (BOE) by rule;
- to include in the refund process the return of provisional payments lodged as security; and
- to effect changes to the general rule enabling provision so as to enable the SARS Commissioner to make rules concerning various aspects relating to the traveller declaration, as well as various matters in relation to deferment and to further enhance the current processes and procedures relating to the liquidation of provisional payments.