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SARS Extends Deadline for Provisional Taxpayers Using eFiling

February 1, 2021

South African Revenue Service

Provisional taxpayers using the eFiling platform have more time to submit returns.

The South African Revenue Service (SARS) announced the extension for income tax returns in Government Gazette 44119.

Returns must now be submitted by 15 February 2021.

In Gazette 44107, SARS announced amendments to Customs and Excise Act Schedules:


• Notice 52 – Amendment to Schedule 8 by the substitution of item 805.26 to extend the validity period of carbon tax manufacturing warehouse licences – with retrospective effect from 1 June 2019;
• Notice 53 – Amendment to Part 3 of Schedule No. 6 by the substitution of Note 6(a)(xii) to provide for the refund of fuel levy as a consequence to the publication of the Taxation Laws Amendment Act 2020 – with retrospective effect from 20 January 2021.

In Gazette 44118, the South African Reserve Bank announced that Bank of India has been deleted as an authorised dealer in foreign exchange.

Meanwhile, in a statement, national treasury announced that the Independent Regulatory Board for Auditors (IRBA) Board of Directors has been dissolved.

The finance minister, Tito Mboweni, met with the IRBA Board of Directors on 26 January 2021 to discuss the position the Board has taken in respect of the Chief Executive Officer and to discuss the resignation of a number of Board Members.

“After careful consideration and, amongst others, taking into account the resignation of a number of board members and challenges in the functioning of the Board, the Minister dissolved the BoD, in line with section 12(5) of the Auditing Profession Act (APA).”

Nonkululeko Gobodo and Major General Roy Andersen will be appointed to act as caretakers until a new Board is appointed within three months.