Effective September 2019
SARS published the tax certificate specification document on 21 January 2019.
The document specifies the requirements for the generation of an import tax file for the annual as well as the interim submission. The requirements in this version of the BRS will become effective from September 2019 PAYE interim reconciliation period.
The details of the changes are highlighted in green in the BRS.
To access the new BRS, follow the link.