Customs and Tax Collection Quiz

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Questions and Answers

Customs only collect customs duties and customs related taxes

False (B)

Customs collect other statutory taxes on behalf of the SARS VAT division

True (A)

Customs do not have any other responsibilities besides collecting customs duties and taxes

False (B)

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Study Notes

Customs Functions

  • Customs collect customs duties and customs-related taxes
  • Customs collect other statutory taxes on behalf of the South African Revenue Service (SARS) Value-Added Tax (VAT) division

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