The SAIT Customs and Excise Tax Technical Work Group submission provides detailed commentary on the 2025 Draft Taxation Laws Amendment Bill, focusing on proposed changes to the Customs and Excise Act. The group supports efforts to simplify the diesel refund system and improve customs processes for express delivery goods, but requests clarity on implementation details. It raises concerns about the proposed voluntary disclosure programme, particularly regarding VAT treatment, eligibility criteria, and administrative fairness. The submission also critiques the proposed VAT liability on waste and scrap from manufacturing under rebate schedules, arguing that it creates inequitable treatment compared to duty-paid entries and may conflict with existing customs rules. Recommendations include clearer legislative wording, stakeholder engagement, and tailored solutions for complex industry scenarios.
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