Category: Income Tax Act Citation

Pre-2014 amendments:

Income Tax Amendment Act 90 of 1962

Income Tax Amendment Act 6 of 1963

Income Tax Act 72 of 1963

Income Tax Act 90 of 1964

Income Tax Act 88 of 1965

Income Tax Act 55 of 1966

Income Tax Act 95 of 1967

Income Tax Act 76 of 1968

Income Tax Act 89 of 1969

Income Tax Act 52 of 1970

Income Tax Act 88 of 1971

Insolvency Amendment Act 6 of 1972

Income Tax Act 90 of 1972

Income Tax Act 65 of 1973

Income Tax Act 85 of 1974

Income Tax Act 69 of 1975

Income Tax Act 103 of 1976

Income Tax Act 113 of 1977

Revenue Laws Amendment Act 114 of 1977

Income Tax Act 101 of 1978

Income Tax Act 104 of 1979

Income Tax Act 104 of 1980

Income Tax Act 96 of 1981

Income Tax Act 91 of 1982

Income Tax Act 94 of 1983

Income Tax Amendment Act 30 of 1984

Income Tax Act 121 of 1984

Income Tax Act 96 of 1985

Income Tax Act 65 of 1986

Transfer of Powers and Duties of the State President Act 97 of 1986

Taxation Laws Amendment Act 108 of 1986

Income Tax Act 85 of 1987

Income Tax Act 90 of 1988

Income Tax Amendment Act 99 of 1988

Legal Succession to the South African Transport Services Act 9 of 1989

Income Tax Act 70 of 1989

Income Tax Act 101 of 1990

Income Tax Act 129 of 1991

Taxation Laws Amendment Act 136 of 1991

Income Tax Act 141 of 1992

Income Tax Act 113 of 1993

Revenue Laws Amendment Act 140 of 1993

Income Tax Amendment Act 168 of 1993

Government Notice R465 / GG 15540 / 19940311

Income Tax Act 21 of 1994

Income Tax Act 21 of 1995

Income Tax Act 36 of 1996

Revenue Laws Amendment Act 46 of 1996

General Law Amendment Act 49 of 1996

Income Tax Act 28 of 1997

South African Revenue Service Act 34 of 1997

Government Notice R1245 / GG 18298 / 19970926

Taxation Laws Amendment Act 30 of 1998

Government Notice 1503 / GG 19496 / 19981120

Taxation Laws Amendment Act 32 of 1999

Government Notice 538 / GG 20008 / 19990422

Government Notice 539 / GG 20008 / 19990422

Government Notice R1021 / GG 20394 / 19990827

Government Notice R1022 / GG 20394 / 19990827

Revenue Laws Amendment Act 53 of 1999

Government Notice 182 / GG 20897 / 20000225

Government Notice 183 / GG 20897 / 20000225

Taxation Laws Amendment Act 30 of 2000

Revenue Laws Amendment Act 59 of 2000

Taxation Laws Amendment Act 5 of 2001

Revenue Laws Amendment Act 19 of 2001

Second Revenue Laws Amendment Act 60 of 2001

Taxation Laws Amendment Act 30 of 2002

Revenue Laws Amendment Act 74 of 2002

Exchange Control Amnesty and Amendment of Taxation Laws Act 12 of 2003

Revenue Laws Amendment Act 45 of 2003

Prevention and Combating of Corrupt Activities Act 12 of 2004

Taxation Laws Amendment Act 16 of 2004

Revenue Laws Amendment Act 32 of 2004

Second Revenue Laws Amendment Act 34 of 2004

Taxation Laws Amendment Act 9 of 2005

Revenue Laws Amendment Act 31 of 2005

Revenue Laws Second Amendment Act 32 of 2005

Small Business Tax Amnesty and Amendment of Taxation Laws Act 9 of 2006

Second Small Business Tax Amnesty and Amendment of Taxation Laws Act 10 of 2006

Revenue Laws Amendment Act 20 of 2006

Revenue Laws Second Amendment Act 21 of 2006

Taxation Laws Amendment Act 8 of 2007

Taxation Laws Second Amendment Act 9 of 2007

Revenue Laws Amendment Act 35 of 2007

Revenue Laws Second Amendment Act 36 of 2007

Taxation Laws Amendment Act 3 of 2008

Taxation Laws Second Amendment Act 4 of 2008

Revenue Laws Amendment Act 60 of 2008

Revenue Laws Second Amendment Act 61 of 2008

Taxation Laws Amendment Act 17 of 2009

Taxation Laws Second Amendment Act 18 of 2009

Taxation Laws Amendment Act 7 of 2010

Voluntary Disclosure Programme and Taxation Laws Second Amendment Act 8 of 2010

Taxation Laws Amendment Act 24 of 2011

Taxation Laws Second Amendment Act 25 of 2011

Tax Administration Act 28 of 2011

[Proc. 51 / GG 35687 / 20120914 w.e.f. 1 October 2012- except for any provisions relating to interest]

Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2012

Tax Administration Laws AmendmentAct 21 of 2012

Taxation Laws Amendment Act 22 of 2012

Rates and Monetary Amounts and Amendment of Revenue Laws Act 23 of 2013

Taxation Laws Amendment Act 31 of 2013

Employment Tax Incentive Act 26 of 2013

Tax Administration Laws Amendment Act 39 of 2013

Income Tax Act No. 58 of 1962 – Citation

Posted on October 15, 2015April 9, 2024 by admin_kmos

Reproduced under Goverment Printer’s Authorisation (Authorisation No. 11779) dated 25 August 2017.

Please remember to periodically “Check for Updates”!

INCOME TAX ACT 58 OF 1962

[English text signed by the State President]

[Assented To: 25 May 1962]

[Commencement Date: 1 July 1962]

as amended by:

Rates and Monetary Amounts and Amendment of Revenue Laws Act 42 of 2014

Taxation Laws Amendment Act 43 of 2014

Tax Administration Laws Amendment Act 44 of 2014

Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2015

Tax Administration Laws Amendment Act 23 of 2015

Taxation Laws Amendment Act 25 of 2015

Revenue Laws Amendment Act 2 of 2016

Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2016

Taxation Laws Amendment Act 15 of 2016

Tax Administration Laws Amendment Act 16 of 2016

Tax Administration Laws Amendment Act 13 of 2017

Rates and Monetary Amounts and Amendment of Revenue Laws Act 14 of 2017

Taxation Laws Amendment Act 17 of 2017

Rates and Monetary Amounts and Amendment of Revenue Laws Act 21 of 2018

Tax Administration Laws Amendment Act 22 of 2018

Taxation Laws Amendment Act 23 of 2018

Rates and Monetary Amounts and Amendment of Revenue Laws Act 32 of 2019

Tax Administration Laws Amendment Act 33 of 2019

Taxation Laws Amendment Act 34 of 2019

Rates and Monetary Amounts and Amendment of Revenue Laws Act 22 of 2020

Taxation Laws Amendment Act 23 of 2020

Tax Administration Laws Amendment Act 24 of 2020

Tax Administration Laws Amendment Act 16 of 2022

Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2022

Taxation Laws Amendment Act 20 of 2022

Latest 2024 Live Updates: COMPLETED (including 1 April 2024 amendments)!

Taxation Laws Amendment Act 17 of 2023

Tax Administration Laws Amendment Act 18 of 2023

Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2023

To report an issue, please contact us at service@hApp-e-tax.co.za

ACT

To consolidate the law relating to the taxation of incomes and donations, to provide for the recovery of taxes on persons, to provide for the deduction by employers of amounts from the remuneration of employees in respect of certain tax liabilities of employees, and to provide for the making of provisional tax payments and for the payment into the National Revenue Fund of portions of the normal tax and interest and other charges in respect of such taxes, and to provide for related matters.