Tax Administration Laws Amendment Act 2023: Commencement of Traveller Declaration Provisions

Posted 20 March 2026 Written by Acts Online
Category Tax

Brought to you by SA Legal Academy: National Treasury has gazetted a ministerial proclamation regarding the commencement of traveller declaration provisions under the Tax Administration Laws Amendment Act, No. 18 of 2023.

In terms of a ministerial proclamation gazetted by National Treasury, sub-sections 18(1) and 22(1) of the Tax Administration Laws Amendment Act, No. 18 of 2023, will come into operation on the date that section 30 of the Financial Intelligence Centre Act, No. 38 of 2001 (FICA), takes effect. This alignment ensures that the regulatory frameworks governing traveller declarations and the physical conveyance of cash across South African borders are synchronised.

The relevant provisions include:

  • Sub-sections 18(1) and 22(1) of the Tax Administration Laws Amendment Act, No. 18 of 2023, which concern traveller declarations; and
  • Section 30 of the Financial Intelligence Centre Act, No. 38 of 2001, which regulates the conveyance of cash to or from the Republic.

Section 30 of FICA requires any person intending to convey an amount of cash exceeding a prescribed threshold into or out of South Africa to report this to the Financial Intelligence Centre. The proclamation indicates that these tax and anti-money laundering reporting requirements will be operationalised simultaneously, although the specific effective date remains contingent on the final commencement of section 30 of FICA.

What this means for you, your business, or your clients

  • For yourself: No direct individual obligations; impact is channelled through professional advisory and compliance monitoring of cross-border reporting requirements.
  • For your business: Update internal compliance frameworks and reporting procedures to account for the integrated requirements between the South African Revenue Service and the Financial Intelligence Centre regarding physical cash movements.
  • For your clients: Advise clients engaged in international travel or physical cash transport that they must prepare for mandatory declarations to both SARS and the FIC for any cross-border cash conveyance exceeding prescribed limits once the commencement date is finalised.

Originally published at https://legalacademy.co.za/news/read/tax-administration-laws-amendment-act-2023-cryptic-fica-related-commencement-date-gazetted

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