A CEB01 is a Customs and Excise Billing Declaration record given by the South African Revenue Service (SARS) to specific taxpayers responsible for customs and excise duties, levies, or taxes. It displays the sum of customs and excise liability the taxpayer should forward to SARS and the payment reference number (PRN) that should be utilized to make the discharge. In addition, it shows the penalty and interest amounts, if any, that the taxpayer must pay to SARS for late or incorrect declarations or payments. However, a CEB01 must be paid by the due date specified on the form – usually the last business day of the month following the assessment month. Note that a CEB01 can be obtained electronically via eFiling or at a SARS branch.
What is a CEB01?
As covered above, a CEB01 is a Customs and Excise Billing Proclamation record given by SARS to specific taxpayers accountable for customs and excise duties, levies, or taxes. Customs and excise duties, levies, or taxes are inflicted on the importation, exportation, manufacture, or consumption of specific items or services, such as alcohol, tobacco, fuel, sugar, environmental levy goods, etc. These fees are fetched by SARS on behalf of the administration to generate revenue, safeguard local manufacturers, or boost social and environmental goals.
A CEB01 displays the customs and excise liability figure the taxpayer should forward based on the declarations or returns submitted to SARS. Also, a CEB01 shows the payment reference number (PRN) that must be used to make the payment. The PRN is a unique number that links the payment to the taxpayer and the tax type. Furthermore, a CEB01 shows the penalty and interest amounts the taxpayer must pay SARS for late or incorrect declarations or payments. Penalties and interest are imposed by SARS to enforce compliance and deter non-compliance with the customs and excise laws and regulations.
Remember, a CEB01 must be cleared by the due date highlighted on the document – usually the last working day of the month after the assessment. For instance, if the CEB01 is given for the month of January, the clearance must be completed by the last working day of February. A CEB01 can be obtained electronically via eFiling or at a SARS branch. Generally, a CEB01 is an important document that ensures taxpayers’ compliance with customs and excise laws and regulations and the government’s revenue collection.
How do I know if I have been auto-assessed by SARS?
An auto assessment is an automatic assessment issued by SARS to certain taxpayers who have simple tax affairs and receive income from one or more employers, financial institutions, medical schemes, retirement annuity funds, or other third-party data providers. SARS will use the data collected from these sources to generate the assessment automatically, without any input from the taxpayer. The auto assessment will display the taxpayer’s earnings, deductions, tax credits, and tax payable or refundable for the evaluation year.
To tell if you have been auto-assessed by SARS, you have to implement the following techniques:
- You must be a registered taxpayer with a valid tax number and an active eFiling profile or SARS MobiApp account.
- You must have obtained earnings from one or more businesses, financial centers, medical schemes, retirement annuity money, or other third-party information givers, and SARS must have checked the tariff certs from these avenues.
- You must not have any other earnings or deductions not highlighted on the tariff certs, such as rental earnings, company earnings, travel expenditures, home office outlays, donations, etc.
- You must not have any outstanding tax returns, debt, or audit cases with SARS.
If you meet the highlighted requirements, you may be picked for auto assessment by SARS. You will get a message or email from SARS telling you that you have been auto-assessed and taking you to eFiling or the SARS MobiApp to check your auto-assessment. You can also check your auto-assessment status via the SARS Online Query Service.
Does a negative balance mean SARS owes me?
A negative balance on your SARS statement of account or notice of assessment means that SARS owes you money, and you should receive a refund. A negative balance is usually the result of overpayment of tax, withholding of tax credits, or adjustment of tax liability by SARS. A minus sign (-) before the amount indicates a negative balance.
If you are owed a refund by SARS, it will be processed electronically. It usually reflects in your bank account within 2 to 3 days of the notice of assessment being issued. However, there may be instances when your refund is not released immediately, such as:
- Your bank details have not been updated or verified by SARS.
- Your tax return is selected for verification or audit by SARS.
- You have outstanding tax returns or tax debt with SARS.
- You have unpaid balances with other government agencies, such as the Department of Labour or the Department of Justice.
How do I check my SARS compliance?
You can check your SARS compliance status online via eFiling or the SARS MobiApp. To do that, you have to implement these steps:
- Register or log in to your eFiling profile or SARS MobiApp account.
- Activate the Tax Compliance Status service under the Tax Status tab. You just have to activate it once, and it will stay active.
- View your My Compliance Profile under the Tax Compliance Status menu. Your compliance status will be displayed by SARS against the four criteria. A color-coded profile will appear to indicate whether you are tax-compliant. Green means your tax affairs are in order and tax compliant. Red signifies your tariff matters are not in line and you are not tariff compliant.
- If you are not tariff compliant, you can check the reasons for non-compliance and take pivotal actions to rectify them.
