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11Skills Development Levies Act 9 of 1999
- ARRANGMENT OF SECTIONS (SDL)
- Section 1 (SDL) – Definitions
- Section 2 (SDL) – Administration of Act
- Section 3 (SDL) – Imposition of levy
- Section 4 (SDL) – Exemptions
- Section 5 (SDL) – Registration for payment of levy
- Section 6 (SDL) – Payment of levy to Commissioner and refund
- Section 7 (SDL) – Payment of levy to SETA and refund
- Section 8 (SDL) – Distribution of levies paid to Commissioner
- Section 9 (SDL) – Distribution of levies paid to SETA
- Section 10 (SDL) – Collection costs
- Section 11 (SDL) – Interest on late payment
- Section 12 (SDL) – Penalties on default
- Section 14 (SDL) – Recovery of levy
- Section 15 (SDL) – Appointment of inspectors
- Section 18 (SDL) – Co-operation with inspectors
- Section 19 (SDL) – Undertakings and compliance orders
- Section 22 (SDL) – Regulations
- Section 23 (SDL) – Amendment of Skills Development Act
- Section 24 (SDL) – Short title and commencement
- Schedule (SDL) – Amendment of Skills Development Act
Employment Tax Incentive Act 26 of 2013
- ARRANGEMENT OF SECTIONS (ETI)
- Section 1 (ETI) – Definitions
- Section 2 (ETI) – Instituting of employment tax incentive
- Section 3 (ETI) – Eligible employers
- Section 4 (ETI) – Compliance with wage regulating measures
- Section 5 (ETI) – Penalty and disqualification in respect of displacement
- Section 6 (ETI) – Qualifying employees
- Section 7 (ETI) – Determining amount of employment tax incentive
- Section 7A (ETI) – Minister may announce altered amounts
- Section 8 (ETI) – Unavailability of employment tax incentive for reducing employees’ tax
- Section 9 (ETI) – Roll-over of amounts
- Section 10 (ETI) – Reimbursement
- Section 11 (ETI) – Reporting
- Section 12 (ETI) – Cessation of employment tax incentive
- Section 13 (ETI) – Amendment of laws
- Section 14 (ETI) – Short title and commencement
- Schedule (ETI)
Unemployment Insurance Contributions Act 4 of 2002
- ARRANGEMENT OF SECTIONS (UIF)
- Section 1 (UIF) – Definitions
- Section 2 (UIF) – Purpose of Act
- Section 3 (UIF) – Administration of Act
- Section 4 (UIF) – Application of Act
- Section 5 (UIF) – Duty to contribute to Fund
- Section 6 (UIF) – Determination of contribution
- Section 7 (UIF) – Employer must deduct employee’s contribution
- Section 8 (UIF) – Payment of contribution to Commissioner and refund
- Section 9 (UIF) – Payment of contribution to Unemployment Insurance Commissioner and refund
- Section 9A (UIF) – Estimated assessments
- Section 10 (UIF) – Duty to register as employer and duty to provide particulars
- Section 11 (UIF) – Payment of amounts collected by Commissioner into National Revenue Fund
- Section 12 (UIF) – Interest on late payments
- Section 13 (UIF) – Penalties on default
- Section 15 (UIF) – Labour inspectors
- Section 16 (UIF) – Collection costs
- Section 18 (UIF) – Regulations
- Section 19 (UIF) – Short title and commencement
Securities Transfer Tax Administration Act 26 of 2007
- ARRANGEMENT OF SECTIONS (STTA)
- Section 1 (STTA) – Administration and interpretation of Act
- Section 2 (STTA) – Notification requirement
- Section 3 (STTA) – Payments
- Section 4 (STTA) – Refunds
- Section 5 (STTA) – Interest on overdue payments
- Section 6A (STTA) – Penalty on default
- Section 8 (STTA) – Interest on overdue payments and penalty on default recoverable from person to whom security is transferred
- Section 13 (STTA) – Records
- Section 20 (STTA) – Offences
- Section 22 (STTA) – Short title and commencement
Carbon Tax Act 15 of 2019
- ARRANGEMENT OF SECTIONS (CTA)
- Section 1 (CTA) – Definitions
- Section 2 (CTA) – Imposition of carbon tax
- Section 3 (CTA) – Persons subject to tax
- Section 4 (CTA) – Tax base
- Section 5 (CTA) – Rate of tax
- Section 6 (CTA) – Calculation of amount of tax payable
- Section 7 (CTA) – Allowance for fossil fuel combustion
- Section 8 (CTA) – Allowance for industrial process emissions
- Section 9 (CTA) – Allowance in respect of fugitive emissions
- Section 10 (CTA) – Trade exposure allowance
- Section 11 (CTA) – Performance allowance
- Section 12 (CTA) – Carbon budget allowance
- Section 13 (CTA) – Offset allowance
- Section 14 (CTA) – Limitation of sum of allowances
- Section 15 (CTA) – Administration
- Section 16 (CTA) – Tax period
- Section 17 (CTA) – Payment of tax
- Section 18 (CTA) – Reporting
- Section 19 (CTA) – Regulations
- Section 20 (CTA) – Amendment of laws
- Section 21 (CTA) – Short title and commencement
- Schedule 1 (CTA)
- Schedule 2 (CTA)
- Schedule 3 (CTA)
Mineral and Petroleum Resources Royalty Act No. 28 of 2008
- ARRANGEMENT OF SECTIONS (MPRA)
- Section 1 (MPRA) – Definitions
- Section 2 (MPRA) – Imposition of royalty
- Section 3 (MPRA) – Determination of royalty
- Section 4 (MPRA) – Royalty formulae
- Section 5 (MPRA) – Earnings before interest and taxes
- Section 6 (MPRA) – Gross sales
- Section 6A (MPRA) – Application of Schedule 2
- Section 7 (MPRA) – Small business exemption
- Section 8 (MPRA) – Exemption for sampling
- Section 8A (MPRA) – Rollover relief for transfers between extractors
- Section 9 (MPRA) – Rollover relief for disposals involving going concerns
- Section 10 (MPRA) – Transfer involving body of unincorporated persons
- Section 11 (MPRA) – Arm’s length transactions
- Section 12 (MPRA) – General anti-avoidance rule
- Section 13 (MPRA) – Conclusion of fiscal stability agreements
- Section 14 (MPRA) – Terms and conditions of fiscal stability agreements
- Section 15 (MPRA) – Foreign currency
- Section 16 (MPRA) – Transitional credits
- Section 17 (MPRA) – Act binding on State and application of other laws
- Section 18 (MPRA) – Short title and commencement
- Schedule 1 (MPRA)
- Schedule 2 (MPRA)
Mineral and Petroleum Resources Royalty (Administration) Act No. 29 of 2008
- ARRANGEMENTS OF SECTIONS (MPRAA)
- Section 1 (MPRAA) – Definitions
- Section 2 (MPRAA) – Registration
- Section 3 (MPRAA) – Cancellation of registration
- Section 4 (MPRAA) – Election for unincorporated body of persons
- Section 5 (MPRAA) – Estimates, returns and payments
- Section 5A (MPRAA) – Adjustments of estimates
- Section 6 (MPRAA) – Payments and returns
- Section 6A (MPRAA) – Refunds
- Section 8 (MPRAA) – Maintenance of records
- Section 14 (MPRAA) – Penalty for underpayment as a result of underestimation of royalty payable
- Section 16 (MPRAA) – Interest
- Section 17 (MPRAA) – Administration of Act
- Section 19 (MPRAA) – Reporting, secrecy and disclosure
- Section 20 (MPRAA) – Regulations
- Section 21 (MPRAA) – Short title and commencement
SARS Guides
- SARS Comprehensive Guide to Capital Gains Tax – v9 – (SGD001)
- SARS Comprehensive Guide to Dividends Tax – v5 – (SGD002)
- SARS Dispute Resolution Guide (SGD003)
- SARS Guide for Employers in respect of Allowances – 2022 – (SGD004)
- SARS Guide for Employers in respect of Employees' Tax – 2022 – (SGD005)
- SARS Guide for Employers in respect of Fringe Benefits – (SGD006)
- SARS Guide on Taxation of Foreigners Working in South Africa (SGD007)
- SARS Guide on Taxation in South Africa – 2024 (SGD008)
- SARS Tax Guide 2024 (SGD0008)
- SARS Tax Guide 2023 (SGD0007)
- SARS Tax Guide 2022 (SGD0006)
- SARS Tax Guide 2021 (SGD0005)
- SARS Tax Guide 2020 (SGD0004)
- SARS Tax Guide 2019 (SGD0003)
- SARS Tax Guide 2018 (SGD0002)
- SARS Tax Guide 2017 (SGD0001)
VAT Regulations
- RGN226 – 2020 – Amendment to item no. 412.09/00.00/01.00 in paragraph 8 of Schedule 1 to the VAT Act (28/2/2020)
- RGN429 – 2019 – Regulations prescribing "electronic services" for the purpose of the VAT Act (18/3/2019) – Includes: Consolidated Regulations and Explanatory Memorandum
- RGN447 – 2015 – Regulations made in terms of section 74(1) read with section 23 – Requirements that must be met by a person applying for registration as a VAT vendor (29/5/2015)
- RGN446 – 2015 – Regulations made in terms of section 74(1) read with section 23 – Registration of VAT vendors (29/5/2015)
- RGN316 – 2014 – VAT Export Regulations – Regulations under section 74(1) read with paragraph (d) of the definition of "exported" in section 1(1) of the VAT Act (2/5/2014)
- RGN288 – 2014 – Amendment of para 8 of Sch. 1 – Insertion of item 460.23 to provide for an exemption from levying of VAT on equipment imported for exploration for, or production of, petroleum
- RGN221 – 2014 – Regulations prescribing services for the purpose of the definition of "electronic services" in section 1 of the VAT Act (1/6/2014) – Includes Media Release by National Treasury
- RGN1072 – 2012 – Amendment of paragraph 8 of Schedule 1 to the VAT Act in terms of section 74(3)(a) to insert item 414.00 as a consequence of the amendment in Sch. 4 to the Customs and Excise Act
- RGN995 – 2012 – Amendment of item 470.00 in paragraph 8 of Schedule 1 to the VAT Act, as a consequence of the amendment of rebate item 470.00 in Sch. 4 to the Customs and Excise Act (7/12/2012)
- RGN506 – 2012 – Amendment in para. 8 for Note 2(a) to item 470.00 to regulate VAT exemption on import of goods for processing, etc. or for manufacture for export – amendment Sch. 4 of C&E Act
- RGN291 – 2011 – Time of making of certain payments of VAT prescribed in terms of para. (iv) of proviso to s. 28(1) (1/4/2011)
- RGN290 – 2011 – Manner of submission of certain returns and payments of VAT prescribed in para. (v) of proviso to s. 28(1) – From 1/5/2011 limits on pmts by cheque, some vendors to pay electronically
- RGN157 – 2011- Amendment of Sch. 1 to the VAT Act – Amendment in paragraph 8 of item 407.00 in consequence of the amendment of rebate item 407.00 in Sch. 4 to the Customs and Excise Act (1/3/2011)
- RGN154 – 2011- Amendment of Schedule 1 to the VAT Act (1/3/2011)
- RGN211 – 2010 – Regulations prescribing the period within which tax payable in terms of section 8(3) shall be paid – as six months – section 8(2) (19/3/2010)
- RGN169 – 2010 – Withdrawal of the regulations to calculate the tax payable in terms of a small retailers VAT package – section 16(1) of the VAT Act (1/3/2010)
- RGN766 – 2009 – Amendment of the passenger allowances in items 407.00 and 407.02 in para. 8 to Sch. 1 due to the amendment of the duty free allowances for passengers in Sch. 4 to the C&E Act
- RGN958 – 2007 – Amendment of Item 498.00 in para. 8 of Sch. 1 of VAT Act, for exemption VAT on import of goods by a Customs Controlled Area Enterprise or Industrial Development Zone operator
- RGN271 – 2007 – Fixing the amount of tax in dispute for purposes of appeal to the Tax Board (1/5/2007)
- RGN361 – 2007 – Circumstances for waiver of any amount of additional tax, penalty or interest payable in terms of the Small Business Tax Amnesty and Amendment of Taxation Laws Act (20/4/2007)
- RGN270 – 2007 – Transitional arrangements for municipalities following deletion of para. (c) of definition of "enterprise", the zero-rating of municipal rates and other amendments (28/3/2007)
- RGN558 – 2006 – amendment of item no. 412.10/00.00/01.00 of Sch. 1 to the VAT Act in terms of Sec. 74(3)(a) due to amendment of rebate item 412.10/00.00/01.00 in Sch. 4 of Customs and Excise Act
- RGN1123 – 2005 – Fixing of amount for purposes of appeals to specially constituted Board in terms of section 33A (1/12/2005)
- RGN112 – 2005 – Determination of welfare activities for purposes of the definition of 'welfare organisation' in section 1 (1/2/2005)
- RGN1429 – 2005 – Fixing the amount of tax in dispute for purposes of appeal to the Tax Board (1/1/2005)
- RGN312 – 2004 – Prescribing of procedures for submitting returns in electronic format and requirements for electronic signatures in terms of section 28(7) (28/3/2004)
- RGN111 – 2003 – Amendment of the passenger allowances in items 407.00 and 407.02 in para. 8 of Sch. 1 due to the amendment of the duty free allowances in Sch. 4 to the C&E Act (17/1/2003)
- RGN1160 – 2002 – Determination of interest rate for purposes of the definition of "prescribed rate" in section 1 (1/10/2002)
- RGN2761 – 1998 – Export incentive scheme in terms of paragraph (d) of the definition of 'exported' in section 1 (13/11/1998)
- RGN2835 – 1991 – Directions for purposes of section 10(8) and (13) – fringe benefits – motor vehicles (22/11/1991)
Customs and Excise Rules
Old Income Tax Legislation
- 2023 Income Tax Legislation (OTL6)
- 2022 Income Tax Legislation (OTL5)
- 2021 Income Tax Legislation (OTL4)
- 2020 Income Tax Legislation (OTL3)
- 2019 Income Tax Legislation (OTL2)
- 2018 Income Tax Legislation (OTL1)
- 2023 Explanatory Memorandum (OTL008)
- 2022 Explanatory Memorandum (OTL007)
- 2021 Explanatory Memorandum (OTL006)
- 2020 Explanatory Memorandum (OTL005)
- 2019 Explanatory Memorandum (OTL004)
- 2018 Explanatory Memorandum (OTL003)
- 2017 Explanatory Memorandum (OTL002)
- 2016 Explanatory Memorandum (OTL001)
SARS Published Rulings
- Binding Class Rulings (BCR)
- Binding General Rulings (BGR)
- Binding Private Rulings (BPR)
Transfer Duty Act 40 of 1949
- Transfer Duty Act Citation
- ARRANGEMENT OF SECTIONS (TDA)
- Schedule (Transfer Duty Act) – Repeal of laws
Securities Transfer Tax Act 25 of 2007
- Securities Transfer Tax Act Citation
- ARRANGEMENT OF SECTIONS (STT)
SARS Indirect Taxes Interpretation Notes
- Interpretation Note 10 (IN10) (v4) – Skills development levy exemption: Public benefit organisations (Section 4(c) of SDL Act)
- Interpretation Note 22 (IN22) (v5) – Transfer duty exemption: Public benefit organisations and institutions, boards or bodies
- Interpretation Note 30 (IN30) (v3) – The supply of movable goods as contemplated in section 11(1)(a)(i) read with paragraph (a) of the definition of "exported" and the corresponding documentary proof
- Interpretation Note 31 (IN31) (v4) – Documentary proof required for the zero-rating of goods and services
- Interpretation Note 39 (IN39) (v3) – VAT treatment of public authorities and grants
- Interpretation Note 40 (IN40) (v3) – VAT treatment of the supply of goods and/or services to and/or from a customs controlled area of an industrial development zone
- Interpretation Note 41 (IN41) (v3) – Application of the VAT Act to the gambling industry
- Interpretation Note 42 (IN42) (v2) – The supply of goods and/or services by the travel and tourism industry
- Interpretation Note 52 (IN52) (v3) – Approval to end a tax period on a day other than the last day of a month
- Interpretation Note 56 (IN56) (v2) – Recipient-created tax invoices; credit and debit notes
- Interpretation Note 57 (IN57) – Sale of an enterprise or part thereof as a going concern
- Interpretation Note 61 (IN61) – Remission of interest in terms of section 39(7)(a)
- Interpretation Note 70 (IN70) (v2) – Supplies made for no consideration
- Interpretation Note 81 (IN81) (v2) – The supply of goods and services by professional hunters and taxidermists to non-residents
- Interpretation Note 82 (IN82) – Input tax on motor cars
- Interpretation Note 83 (IN83) (v3) – Application of sections 20(7) and 21(5)
- Interpretation Note 84 (IN84) – The value-added tax treatment of bets
- Interpretation Note 85 (IN85) – The Master Currency case and the zero-rating of supplies made to non-residents
- Interpretation Note 92 (IN92) – Documentary proof prescribed by the Commissioner
- Interpretation Note 103 (IN103) – The value-added tax treatment of supplies of international and ancillary transport services
- Interpretation Note 118 (IN118) – Value-added tax consequences of points-based loyalty programmes (“Consideration”, “input tax” and “supply” definitions, sections 7, 10 of VAT Act)
Estate Duty Act 45 of 1955
- Estate Duty Act Citation
- ARRANGEMENT OF SECTIONS (EDA)
- First Schedule (Estate Duty Act) – Rate of estate duty
- Second Schedule (Estate Duty Act) – Laws repealed
Definitions – Customs and Excise
Customs and Excise Act No. 91 of 1964
- Customs and Excise Act Citation
- ARRANGEMENT OF SECTIONS (Customs Act)
- Schedule – Customs and Excise Index to Schedules (C&E 01)
- Schedule – Customs and Excise Country Codes (C&E 02)
- Schedule 1 (Customs Act) – General Notes (C&E 1)
- Schedule 2 (Customs Act) – Anti-dumping, Countervailing and Safeguard Duties on Imported Goods (C&E 2)
- Schedule 3 (Customs Act) – Industrial Rebates of Customs Duties (C&E 3)
- Schedule 4 (Customs Act) – General Rebates of Customs Duties, Fuel Levy and Environmental Levy (C&E 4)
- Schedule 5 (Customs Act) – Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy (C&E 5)
- Schedule 6 (Custom Act) Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy (C&E 6)
- Schedule 8 (Customs Act) – Licences (C&E 8)
- Schedule 9 (Customs Act) – Laws repealed
- Schedule 10 (Customs Act) – Agreements or Protocols or other parts or provisions thereof contemplated in section 49(5)
Value-Added Tax Act No. 89 of 1991
- VAT Act Citation
- ARRANGEMENT OF SECTIONS (VAT)
- PART I – ADMINISTRATION (VAT)
  - Section 4 (VAT) – Administration of Act
  - Section 5 (VAT) – Exercise of powers and performance of duties
- PART II – VALUE-ADDED TAX (VAT)
- PART III – REGISTRATION (VAT)
- PART IV – RETURNS, PAYMENTS AND ASSESSMENTS (VAT)
- PART V – OBJECTIONS AND APPEALS (VAT)
  - Section 32 (VAT) – Objections to certain decisions
- PART VI – PAYMENT, RECOVERY AND REFUND OF TAX (VAT)
- PART VII – REPRESENTATIVE VENDORS (VAT)
  - Section 46 (VAT) – Persons acting in representative capicity
- PART VIII – SPECIAL PROVISIONS (VAT)
- PART IX – COMPLIANCE (VAT)
- PART X – MISCELLANEOUS (VAT)
- Schedule 1 (VAT) – Exemption: certain goods imported into the Republic
- Schedule 2 (VAT) – Zero rate: supply of goods used or consumed or agricultural, pastoral or other farming purposes
- Schedule 3 (VAT) – Laws repealed
Definitions – VAT
Uncategorized
Definitions – ITA
Income Tax Act No. 58 of 1962
- Income Tax Act Citation
- Income Tax Act Index
- PRELIMINARY (ITA)
  - Section 1 (ITA) – Interpretation
- CHAPTER I – Administration (ITA)
- CHAPTER II – The Taxes (ITA)
- CHAPTER III – General Provisions (ITA)
- First Schedule – Computation of taxable income derived from pastoral, agricultural or other farming operations
- Second Schedule – Computation of gross income derived by way of lump sum benefits
- Third Schedule – Laws Repealed
- Fourth Schedule – Amounts to deducted or withheld by employers and provisional payments in respect of normal tax
- Sixth Schedule – Determination of turnover tax payable by micro businesses
- Seventh Schedule – Benefits or advantages derived by reason of employment or the holding of any office
- Eighth Schedule – Determination of taxable capital gains and assessed capital losses
- Ninth Schedule – Public benefit activities
- Tenth Schedule – Oil and gas activities
- Eleventh Schedule – Government grants exempt from normal tax
Definitions – TAA
Tax Administration Act No. 28 of 2011
- Tax Administration Act Citation
- Tax Administration Act Index
- Chapter 1 – Definitions (TAA)
  - Section 1 (TAA) – Definitions
- Chapter 2 – General administration provisions (TAA)
  - Part A – In general (TAA)
  - Part B – Powers and duties of SARS and SARS officials (TAA)
  - Part C – Delegations (TAA)
    - Section 10 (TAA) – Delegations by the Commissioner
  - Part D – Authority to act in legal proceedings (TAA)
    - Section 11 (TAA) – Legal proceedings involving Commissioner
    - Section 12 (TAA) – Right of appearance in proceedings
  - Part E – Powers and duties of Minister (TAA)
    - Section 13 (TAA) – Powers and duties of Minister
    - Section 14 (TAA) – Power of Minister to appoint Tax Ombud
  - Part F – Powers and duties of Tax Ombud (TAA)
- Chapter 3 – Registration (TAA)
  - Section 22 (TAA) – Registration requirements
  - Section 23 (TAA) – Communication of changes in particulars
  - Section 24 (TAA) – Taxpayer reference number
- Chapter 4 – Returns and records (TAA)
  - Part A – General (TAA)
  - Part B – Reportable Arrangements (TAA)
- Chapter 5 – Information gathering (TAA)
  - Part A – General rules for inspection, verification, audit and criminal investigation (TAA)
  - Part B – Inspection, request for relevant material, audit and criminal investigation (TAA)
  - Part C – Inquiries (TAA)
  - Part D – Search and seizure (TAA)
- Chapter 6 – Confidentiality of information (TAA)
  - Section 67 (TAA) – General prohibition of disclosure
  - Section 68 (TAA) – SARS confidential information and disclosure
  - Section 69 (TAA) – Secrecy of taxpayer information and general disclosure
  - Section 70 (TAA) – Disclosure to other entities
  - Section 71 (TAA) – Disclosure in criminal, public safety or environmental matters
  - Section 72 (TAA) – Self-incrimination
  - Section 73 (TAA) – Disclosure to taxpayer of own record
  - Section 74 (TAA) – Publication of names of offenders
- Chapter 7 – Advance rulings (TAA)
  - Section 75 (TAA) – Definitions
  - Section 76 (TAA) – Purpose of advance rulings
  - Section 77 (TAA) – Scope of advance rulings
  - Section 78 (TAA) – Private rulings and class rulings
  - Section 79 (TAA) – Applications for advance rulings
  - Section 80 (TAA) – Rejection of application for advance ruling
  - Section 81 (TAA) – Fees for advance rulings
  - Section 82 (TAA) – Binding effect of advance rulings
  - Section 83 (TAA) – Applicability of advance rulings
  - Section 84 (TAA) – Rulings rendered void
  - Section 85 (TAA) – Subsequent changes in tax law
  - Section 86 (TAA) – Withdrawal or modification of advance rulings
  - Section 87 (TAA) – Publication of advance rulings
  - Section 88 (TAA) – Non-binding private opinions
  - Section 89 (TAA) – General rulings
  - Section 90 (TAA) – Procedures and guidelines for advance rulings
- Chapter 8 – Assessments (TAA)
  - Section 91 (TAA) – Original assessments
  - Section 92 (TAA) – Additional assessments
  - Section 93 (TAA) – Reduced assessments
  - Section 94 (TAA) – Jeopardy assessments
  - Section 95 (TAA) – Estimation of assessments
  - Section 96 (TAA) – Notice of assessment
  - Section 97 (TAA) – Recording of assessments
  - Section 98 (TAA) – Withdrawal of assessments
  - Section 99 (TAA) – Period of limitations for issuance of assessments
  - Section 100 (TAA) – Finality of assessment or decision
- Chapter 9 – Dispute resolution (TAA)
  - Part A – General (TAA)
  - Part B – Objection and appeal (TAA)
  - Part C – Tax board (TAA)
  - Part D – Tax court (TAA)
  - Part E – Appeal against tax court decision (TAA)
  - Part F – Settlement of dispute (TAA)
- Chapter 10 (TAA) – Tax liability and payment
  - Part A – Taxpayers (TAA)
  - Part B – Payment of tax (TAA)
  - Part C – Taxpayer account and allocation of payments (TAA)
    - Section 165 (TAA) – Taxpayer account
    - Section 166 (TAA) – Allocation of payments
  - Part D – Deferral of payment (TAA)
    - Section 167 (TAA) – Instalment payment agreement
    - Section 168 (TAA) – Criteria for installment payment agreement
- Chapter 11 – Recovery of tax (TAA)
  - Part A – General (TAA)
  - Part B – Judgement procedure (TAA)
  - Part C – Sequestration, liquidation and winding-up proceedings (TAA)
    - Section 177 (TAA) – Institution of sequestration, liquidation or winding-up proceedings
    - Section 178 (TAA) – Jurisdiction of court in sequestration, liquidation or winding-up proceedings
  - Part D – Collection of tax debt from third parties (TAA)
  - Part E – Assisting foreign governments (TAA)
    - Section 185 (TAA) – Tax recovery on behalf of foreign governments
  - Part F – Remedies with respect to foreign assets (TAA)
    - Section 186 (TAA) – Compulsory repatriation of foreign assets of taxpayer
- Chapter 12 – Interest (TAA)
  - Section 187 (TAA) – General interest rules
  - Section 188 (TAA) – Period over which interest accrues
  - Section 189 (TAA) – Rate at which interest is charged
- Chapter 13 – Refunds (TAA)
  - Section 190 (TAA) – Refunds of excess payments
  - Section 191 (TAA) – Refunds subject to set-off and deferral
- Chapter 14 – Write off or compromise of tax debts (TAA)
  - Part A – General provisions (TAA)
  - Part B – Temporary write off of tax debt (TAA)
    - Section 195 (TAA) – Temporary write off of tax debt
    - Section 196 (TAA) – Tax debt uneconomical to pursue
  - Part C – Permanent write off of tax debt (TAA)
  - Part D – Compromise of tax debt (TAA)
  - Part E – Records and reporting (TAA)
    - Section 206 (TAA) – Register of tax debts written off or compromised
    - Section 207 (TAA) – Reporting by Commissioner of tax debts written off or compromised
- Chapter 15 – Administrative non-compliance penalties (TAA)
  - Part A – General (TAA)
    - Section 208 (TAA) – Definitions
    - Section 209 (TAA) – Purpose of Chapter
  - Part B – Fixed amount penalties (TAA)
  - Part C – Percentage based penalty
    - Section 213 (TAA) – Imposition of percentage based penalty
  - Part D – Procedure (TAA)
    - Section 214 (TAA) – Procedures for imposing penalty
    - Section 215 (TAA) – Procedure to request remittance of penalty
  - Part E – Remedies (TAA)
- Chapter 16 – Understatement penalty (TAA)
  - Part A – Imposition of understatement penalty (TAA)
  - Part B – Voluntary disclosure programme (TAA)
- Chapter 17 – Criminal Offences (TAA)
  - Section 234 (TAA) – Criminal offences relating to non-compliance with tax Acts
  - Section 235 (TAA) – Evasion of tax and obtaining undue refunds by fraud or theft
  - Section 236 (TAA) – Criminal offences relating to secrecy provisions
  - Section 237 (TAA) – Criminal offences relating to filing return without authority
  - Section 238 (TAA) – Jurisdiction of courts in criminal matters
- Chapter 18 – Registration of tax practitioners and reporting of unprofessional conduct (TAA)
  - Section 239 (TAA) – Definitions
  - Section 240 (TAA) – Registration of tax practioners
  - Section 240A (TAA) – Recognition of controlling bodies
  - Section 241 (TAA) – Complaint to controlling body
  - Section 242 (TAA) – Disclosure of information regarding complaint and remedies of taxpayer
  - Section 243 (TAA) – Compaint considered by controlling body
- Chapter 19 – General provisions (TAA)
  - Section 244 (TAA) – Deadlines
  - Section 245 (TAA) – Power of Minister to determine date for submission of returns and payment of tax
  - Section 246 (TAA) – Public officers of companies
  - Section 247 (TAA) – Company address for notices and documents
  - Section 248 (TAA) – Public officer in event of liquidation, winding up or business rescue
  - Section 249 (TAA) – Default in appointing public officer or address for notices or documents
  - Section 250 (TAA) – Authentication of documents
  - Section 251 (TAA) – Delivery of documents to persons other than companies
  - Section 252 (TAA) – Delivery of documents to companies
  - Section 253 (TAA) – Documents delivered deemed to have been received
  - Section 254 (TAA) – Defect does not affect validity
  - Section 255 (TAA) – Rules for electronic communication
  - Section 256 (TAA) – Tax compliance status
  - Section 257 (TAA) – Regulations by Minister
- Chapter 20 – Transitional provisions (TAA)
  - Section 258 (TAA) – New taxpayer reference number
  - Section 259 (TAA) – Appointment of Tax Ombud
  - Section 260 (TAA) – Provisions relating to secrecy
  - Section 261 (TAA) – Public officer previously appointed
  - Section 262 (TAA) – Appointment of chairpersons of tax board
  - Section 263 (TAA) – Appointment of members of tax board
  - Section 264 (TAA) – Continuation of tax board, tax court and court rules
  - Section 265 (TAA) – Continuation of appointment to a post or office or delegation by Commissioner
  - Section 266 (TAA) – Continuation of authority to audit
  - Section 267 (TAA) – Conduct of inquiries and exexcution of search and seizure warrants
  - Section 268 (TAA) – Application of Chapter 15
  - Section 269 (TAA) – Continuation of authority, rights and obligations
  - Section 270 (TAA) – Application of Act to prior or continuing action
  - Section 271 (TAA) – Amendment of legislation
  - Section 272 (TAA) – Short title and commencement
- Schedule 1 (TAA)
Double Taxation Agreements
- African Double Taxation Agreements
- Ex-Africa Double Taxation Agreements
SARS Income Tax Interpretation Notes
- Interpretation Note 1 (IN1) (v3) – Provisional Tax Estimates
- Interpretation Note 2 (IN2) – [Archived on 11 February 2016 – section 11C repealed from 1-4-2012] Foreign dividends: deductibility of interest
- Interpretation Note 3 (IN3) (v2) – Resident Definition – Natural Person Ordinarily Resident
- Interpretation Note 4 (IN4) (v5) – Resident Definition – Natural Person Physical Presence
- Interpretation Note 5 (IN5) (v2) – [Archived on 6 March 2017] Employees' tax: directors of private companies
- Interpretation Note 6 (IN6) (v2) – Residence – Place of Effective Management (POEM)
- Interpretation Note 7 (IN7) – Restraint of Trade Payment
- Interpretation Note 8 (IN8) (v3) – Insolvent Estates
- Interpretation Note 9 (IN9) (v7) – Small Business Corporations
- Interpretation Note 11 (IN11) (v4) – Trading Stock Assets Not Used
- Interpretation Note 12 (IN12) – [Archived on 4 March 2021] Recoupment Assets – Deceased Estates
- Interpretation Note 13 (IN13) (v3) – Deductions: Limitation of deductions for employees and office holders (Section 23(m))
- Interpretation Note 14 (IN14) (v5) – Allowances – Advancements – Reimbursements
- Interpretation Note 15 (IN15) (v6) – Exercise of discretion to extend the period to lodge an objection or appeal (Sections 104, 107 of ITA)
- Interpretation Note 16 (IN16) (v4) – Exemption from Income Tax: Foreign Employment Income
- Interpretation Note 17 (IN17) (v5) – Employees Tax – Independent Contractors
- Interpretation Note 18 (IN18) (v5) – Rebate Deduction – Foreign Tax Income
- Interpretation Note 19 (IN19) (v5) – Year of Assessment – Accounts Accepted Other Than Last Day of February
- Interpretation Note 20 (IN20) (v8) – Additional Deduction Learnership Allowance
- Interpretation Note 22 (IN22) (v5) – Transfer duty exemption: Public benefit organisations, institutions, boards or bodies (Sections Sections 9(1)(c), 9(1A) of TDA)
- Interpretation Note 24 (IN24) (v5) – Public Benefit Organisation (PBO) – Trading Rules – Partial Taxation – Trading Receipts
- Interpretation Note 25 (IN25) (v3) – Resident – Natural Person – Application – Physical Presence
- Interpretation Note 26 (IN26) – CCMA – Labour Court – Awards – Employees
- Interpretation Note 27 (IN27) – Personal Liability – Employers – Representative Employers – Shareholders – Directors
- Interpretation Note 28 (IN28) (v3) – Home Office Expenses Deductions
- Interpretation Note 29 (IN29) (v2) – Farming Operations – Equalised Tax Rates
- Interpretation Note 33 (IN33) (v5) – Assessed losses: Companies: The “trade” and “income from trade” requirements (Section 20(1)(a))
- Interpretation Note 34 (IN34) (v2) – Exemption from income tax: Remuneration derived by a person as an officer or crew member of a ship (Section 10(1)(o)(i))
- Interpretation Note 35 (IN35) (v5) – Employees Tax – Personal Service Providers – Labour Brokers
- Interpretation Note 43 (IN43) (v8) – Circumstances in which certain amounts received or accrued from the disposal of shares are deemed to be of a capital nature (Section 9C)
- Interpretation Note 44 (IN44) (v3) – Public Benefit Organisation (PBO) CGT
- Interpretation Note 45 (IN45) (v3) – Deduction of Security Expenditure
- Interpretation Note 47 (IN47) (v5) – Wear and Tear – Depreciation Allowance
- Interpretation Note 48 (IN48) (v3) – Instalment Credit Agreements – Debtors Allowance
- Interpretation Note 50 (IN50) – Deduction – Scientific – Technological – Research Development
- Interpretation Note 51 (IN51) (v6) – Pre-trade – Expenditure – Losses
- Interpretation Note 53 (IN53) (v3) – Limitation – Allowances – Lessors – Affected Assets
- Interpretation Note 54 (IN54) (v2) – Deductions – Corrupt Activities – Fines – Penalties
- Interpretation Note 55 (IN55) (v2) – Taxation – Directors – Employees – Vesting Equity Instruments
- Interpretation Note 58 (IN58) (v3) – Brummeria Case – Right of Use – Loan Capital – Interest Free
- Interpretation Note 59 (IN59) (v3) – Tax Implications – Receipt – Accrual – Government Grants – Scrapping Payments
- Interpretation Note 60 (IN60) (v2) – Loss – Disposal – Depreciable Assets
- Interpretation Note 62 (IN62) – Broad Based Employee Share Plan
- Interpretation Note 63 (IN63) (v2) – Rules for the translation of amounts measured in foreign currencies other than exchange differences governed by section 24I and the Eighth Schedule
- Interpretation Note 64 (IN64) (v4) – Income tax exemption: Bodies Corporate, Share Block Companies and Associations of persons managing the collective interests comment to all members
- Interpretation Note 65 (IN65) (v3) – Trading stock – Inclusion in income when applied, distributed or disposed of otherwise than in the ordinary course of trade (Section 22(8))
- Interpretation Note 66 (IN66) – Scholarship – Bursaries
- Interpretation Note 67 (IN67) (v4) – Connected Persons
- Interpretation Note 68 (IN68) (v3) – Interpretation Note 68 (IN68) – Provisions of the Tax Administration Act, 2011, that did not commence on 1 October 2012 under Proclamation No. 51 (GG 35687)
- Interpretation Note 69 (IN69) (v3) – Game Farming
- Interpretation Note 71 (IN71) – Long Service Awards
- Interpretation Note 72 (IN72) – Right of Use – Motor Vehicle
- Interpretation Note 73 (IN73) (v3) – Tax Implications – Rental Income – Tank Containers
- Interpretation Note 74 (IN74) (v3) – Deduction and Recoupment of Expenditure on Repairs
- Interpretation Note 75 (IN75) (v4) – Exclusion of Certain Companies and Shares from Group of Companies (Section 41)
- Interpretation Note 76 (IN76) – Tax Treatment of Tips for Receipts – Employer's Patrons
- Interpretation Note 77 (IN77) – Taxable Benefit – Employer-Provided Telephone or Computer Equipment
- Interpretation Note 78 ((IN78) – Allowance for Future Expenditure on Contracts
- Interpretation Note 79 (IN79) (v3) – Produce Held By Nursery Operations
- Interpretation Note 80 (IN80) – Income Tax Treatment of Stolen Money
- Interpretation Note 86 (IN86) (v3) – Additional investment and training allowance for industrial policy projects
- Interpretation Note 87 (IN87) (v3) – Headquarter companies
- Interpretation Note 88 (IN88) – Tax deduction for amounts refunded
- Interpretation Note 89 (IN89) – Maintenance orders and the tax-on-tax principle
- Interpretation Note 90 (IN90) (v2) – Year of assessment company: Accounts accepted to date other than last day of financial year end
- Interpretation Note 91 (IN91) (v2) – Reduction of debt
- Interpretation Note 93 (IN93) (v3) – Taxation of foreign dividends
- Interpretation Note 94 (IN94) – Contingent liabilities assumed in the acquisition of a going concern
- Interpretation Note 95 (IN95) (v3) – Deduction for energy-efficient savings
- Interpretation Note 96 (IN96) – Exemption from income tax: Remuneration derived by a person as an officer or crew member of a South African ship
- Interpretation Note 97 (IN97) (v3) – Taxation of REITs and controlled companies
- Interpretation Note 98 (IN98) (v2) – Public benefit organisations: The provision of funds, assets or other resources to any association of persons
- Interpretation Note 99 (IN99) (v3) – Unclaimed benefits
- Interpretation Note 101 (IN101) – Section 24I – Gains or losses on foreign exchange transactions
- Interpretation Note 102 (IN102) (v2) – Classification of risk policy and the once-off election to transfer certain policies or classes of policies issued before 2016 to the risk policy fund
- Interpretation Note 104 (IN104) – Exemption – Foreign pensions and transfers
- Interpretation Note 105 (IN105) (v2) – Deductions in respect of buildings used by hotelkeepers (Section 13bis)
- Interpretation Note 106 (IN106) – Deduction in respect of certain residential units (Section 13sex)
- Interpretation Note 107 (IN107) (v2) – Deduction in respect of commercial buildings (Section 13quin)
- Interpretation Note 109 (IN109) (v2) – Lease premiums (Paragraph (g) of definition of "gross income", section 11(f), section 11(h))
- Interpretation Note 110 (IN110) (v2) – Leasehold improvements (Paragraph (h) of definition of "gross income", section 11(g), section 11(h))
- Interpretation Note 111 (IN111) – No-value provision in respect of the rendering of transport services by any employer (Paragraph 10(2)(b) of Seventh Schedule)
- Interpretation Note 112 (IN112) (v2) – Section 18A: Audit certificate
- Interpretation Note 113 (IN113) – Apportionment of surplus and minimum benefit requirements ("Pension fund" definition, "provident fund" definition, paragraph 2C of Second Schedule)
- Interpretation Note 114 (IN114) – Interaction between section 25B(1) and section 7(8) in case of conflict, inconsistency or incompatibility
- Interpretation Note 115 (IN115) – Withholding tax on interest (Sections 50A to 50H)
- Interpretation Note 116 (IN116) – Withholding tax on royalties (Sections 49A to 49H)
- Interpretation Note 117 (IN117) – Taxation of the receipt of deposits ("Gross income" definition)
- Interpretation Note 119 (IN119) – Deductions in respect of improvements to land or buildings not owned by a taxpayer (Sections 12N, 12NA of ITA)
- Interpretation Note 120 (IN120) – Prohibition of deductions in respect of certain intellectual property (Section 23I)
- Interpretation Note 121 (IN121) – Deduction of medical lump sum payments (Section 12M)
- Interpretation Note 122 (IN122) – Public benefit activity (PBA): Bid to host or hosting of any international event (Paragraph 11(b) in Part I of Ninth Schedule)
- Interpretation Note 123 (IN123) – Effect on the date of issue of a share arising from a change in the redemption features (Section 8E)
- Interpretation Note 124 (IN124) – Public benefit organisations: Provision of residential care for retired persons (Paragraph 3(c) of Part I of Ninth Schedule)
- Interpretation Note 125 (IN125) – Associations: Funding requirement (Section 30B(2)(b)(ix))
- Interpretation Note 126 (IN126) – Extraordinary dividends treated as income or proceeds on the disposal of certain shares (Section 22B, paragraph 43A of the Eighth Schedule)
- Interpretation Note 127 (IN127) – Determination of the taxable income of certain persons from international transactions: Intra-group loans (Section 31)
- Interpretation Note 128 (IN128) – Definition of “associated enterprise” (Section 31)
- Interpretation Note 129 (IN129) – Understatement penalty: Meaning of “maximum tax rate applicable to the taxpayer” (Section 222(5) of TAA)
- Interpretation Note 130 (IN130) – Exemption for international aid received or accrued under an official development assistance agreement (Section 10(1)(yA))
- Interpretation Note 131 (IN131) – Exemption of income relating to South African ships used in international shipping (Section 12Q)
- Interpretation Note 132 (IN132) – Persons not eligible to register as a tax practitioner and deregistration of registered tax practitioners for tax non-compliance (section 24O(3)(d))
- Interpretation Note 133 (IN133) – Income tax exemption: Water services provider (Sections 1(1) and 10(1)(t)(ix))
- Interpretation Note 134 (IN134) – Disposal of assets by deceased person, deceased estate, and transfer of assets between spouses (Sections 9HA, 9HB, 25 of ITA)
SARS Practice Notes
- Practice Note 2 (PN2) – Determination of taxable income where financial assistance has been granted by a non-resident of the Republic to a resident of the Republic
- Practice Note 4 (PN4) – Treatment of gains and losses on foreign exchange transactions
- Practice Note 4(a) (PN4(a))- Nominee directors: directors's fees
- Practice Note 5 (PN5) – Tax implications of lending arrangements in respect of marketable securities
- Practice Note 7 (including Addendum) (PN7) – Transfer pricing
- Practice Note 22 (PN22) – Deduction of recurrent expenditure incurred by public companies
- Practice Note 31 (PN31) – (Withdrawn) Interest paid on money borrowed
- Practice Note 35 (PN35) – Bequest of trust income to surviving spouse
- Practice Note 36 (PN36) – Valuation of trading stock
- Practice Note 37 (PN37) – (Withdrawn) Deduction of fees paid to accountants, bookkeepers, and tax consultants for the completion of income tax returns
- Practice Note 42 (PN42) – Process of manufacture, process similar to a process of manufacture, etc.