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Traders and SARS branch officers with appropriate roles can use the Relationship Management system within RLA to create new trading relationships. This involves selecting a client type, entering and validating a nominee’s Customs client number, and confirming the relationship details through a multi-step process.
- Who it is for:
- traders registered in RLA and SARS branch officers with appropriate roles
- How to act on it:
- Log in to eFiling, navigate to Dashboard > Relationship > Notice of Disclosure, select client type, enter and validate nominee's Customs client number, then proceed to add client type details
After validating the nominee’s client number, users can add the nominee’s client type details, ensuring they match the required category such as registered importer, exporter, agent, or carrier (non-local). The system validates these selections.
- Who it is for:
- traders creating a new relationship in RLA
- How to act on it:
- On the Other Party Client Type Selection page, click Add Client Type and select the appropriate client type for the nominee
If you do not have internet access, you can send an SMS to 47277 (iSARS) with the format 'BOOKING [ID or passport number]' to request a SARS official to call you back and book an appointment. This service is only available to taxpayers registered for Personal Income Tax (PIT).
- Who it is for:
- taxpayers registered for Personal Income Tax (PIT)
- How to act on it:
- Send an SMS to 47277 (iSARS) using the format: BOOKING [ID number or passport number]
If you cannot use the online form or SMS, you can call the SARS Contact Centre at 0800 00 7277. A SARS official will book your appointment on your behalf.
- Who it is for:
- any taxpayer without internet access
- How to act on it:
- Call the SARS Contact Centre on 0800 00 7277 and speak to a SARS official to book an appointment
You can book a virtual appointment with a SARS official through the online eBooking form. You can choose either a telephonic call or a video meeting using Microsoft Teams. This is available to registered taxpayers, representatives, and tax practitioners who have a valid tax reference number.
- Who it is for:
- registered taxpayers, representatives, tax practitioners
- How to act on it:
- Go to the SARS website, access the eBooking form, select engagement type, choose date and time, enter valid tax reference number, and submit the form
Business entities liable for carbon tax in South Africa must complete and submit the DA 180 Environmental Account for Carbon Tax via the EXD 180 return on SARS eFiling. The form consolidates emissions data from all licensed facilities under the entity and requires completion of specific annexures based on the chosen emissions reporting methodology.
- Who it is for:
- business entities liable for carbon tax in South Africa
- How to act on it:
- Register as an eFiling client with SARS, then complete and submit the DA 180 and its annexures via the EXD 180 return on SARS eFiling
This annexure supports the Section 4(2) emissions reporting method and includes additional details for Tier 1 or Tier 2 emissions calculations.
- Who it is for:
- business entities using Section 4(2) methodology for carbon tax reporting
- How to act on it:
- Complete the DA 180.01B.2 annexure as part of the DA 180 submission if using Section 4(2) methodology
This annexure is used to report emissions data under the Section 4(2) emissions determination methodology for Tier 1 or Tier 2 reporting.
- Who it is for:
- business entities using Section 4(2) methodology for carbon tax reporting
- How to act on it:
- Complete the DA 180.01B.1 annexure as part of the DA 180 submission if using Section 4(2) methodology
This annexure must be completed when the business entity uses the Section 4(1) emissions determination methodology approved by the Department of Forestry, Fisheries and the Environment (DFFE) for Tier 3 reporting under the National Greenhouse Gas Emission Reporting Regulations.
- Who it is for:
- business entities using Section 4(1) methodology for carbon tax reporting
- How to act on it:
- Complete the DA 180.01A.1 annexure as part of the DA 180 submission if using Section 4(1) methodology
This annexure is required to provide detailed breakdowns of emissions by facility and activity, aligned with IPCC codes, for consolidated reporting under the DA 180.
- Who it is for:
- business entities reporting emissions from multiple facilities
- How to act on it:
- Complete the DA 180.01C annexure as part of the DA 180 submission to consolidate emissions data across all facilities
This annexure is required when reporting under the Section 4(1) emissions determination methodology and supports detailed emissions data for Tier 3 reporting.
- Who it is for:
- business entities using Section 4(1) methodology for carbon tax reporting
- How to act on it:
- Complete the DA 180.01A.2 annexure as part of the DA 180 submission if using Section 4(1) methodology
This annexure is required when using the Section 4(1) emissions determination methodology and contains supplementary data for Tier 3 reporting under the National Greenhouse Gas Emission Reporting Regulations.
- Who it is for:
- business entities using Section 4(1) methodology for carbon tax reporting
- How to act on it:
- Complete the DA 180.02 annexure as part of the DA 180 submission if using Section 4(1) methodology