BPR236 (ITA) – Set-off of a loan account arising from an intra-group transaction to acquire equity shares (Sections 10(1)(k), 24J, 41, 45, 56, 58, 64D, 64E, 64FA, para. 11, 35, 75 Eighth Schedule)

Posted on January 23, 2019 by admin_kmos

Posted in BPR236 (ITA) - (Replaced on 25 July 2016 - see SARS website) Set-off of a loan account arising from an intra-group transaction to acquire equity shares

BPR237 (ITA) (VAT) (TDA) – Reinstatement of a deregistered company to transfer immovable properties (Section 44(13) if ITA, section 8(25) of VAT Act, 9(1)(l)(iB) of TDA)

Posted on January 23, 2019 by admin_kmos

Posted in BPR237 (ITA) (VAT) (TDA) - Reinstatement of a deregistered company to transfer immovable properties (Section 44(13) if ITA, section 8(25) of VAT Act, 9(1)(l)(iB) of TDA)

BPR238 (ITA) – Taxation of receipts by or accruals to a programme of activities of a clean development mechanism project (“Gross income” definition)

Posted on January 23, 2019 by admin_kmos

Posted in BPR238 (ITA) - Taxation of receipts by or accruals to a programme of activities of a clean development mechanism project ("Gross income" definition)

BPR239 (ITA) – Cash contributions made to a special purpose vehicle established to provide housing to mine workers (“Capital expenditure”, section 15(a), 36(11), paragraphs 3, 11 of Eighth Schedule)

Posted on January 23, 2019 by admin_kmos

Posted in BPR239 (ITA) - Cash contributions made to a special purpose vehicle established to provide housing to mine workers ("Capital expenditure", section 15(a), 36(11), paragraphs 3, 11 of Eighth Schedule)

BPR240 (ITA) – Taxation of parties to share index linked notes (“Gross income” definition, section 8(4)(a), section 11(a), section 23H, section 24C, section 24J, section 24L, section 24M)

Posted on January 23, 2019 by admin_kmos

Posted in BPR240 (ITA) - Taxation of parties to share index linked notes ("Gross income" definition, section 8(4)(a), section 11(a), section 23H, section 24C, section 24J, section 24L, section 24M)

BPR241 (ITA) – Award received for a black economic empowerment (BEE) training initiative (Section 10(1)(k), section 24C, section 25B, paragraphs 11(1)(d), 13(1)(a)(iiA), 38, 75, 80 of Eighth Schedule)

Posted on January 23, 2019 by admin_kmos

Posted in BPR241 (ITA) - Award received for a black economic empowerment (BEE) training initiative (Section 10(1)(k), section 24C, section 25B, paragraphs 11(1)(d), 13(1)(a)(iiA), 38, 75, 80 of Eighth Schedule)

BPR242 (ITA) – Venture capital company investment in qualifying companies carrying on business as hotel keepers (“Controlled group company”, “equity share”, “hotel keeper”, sections 11(e), 12C, 12J)

Posted on January 23, 2019 by admin_kmos

Posted in BPR242 (ITA) - Venture capital company investment in qualifying companies carrying on business as hotel keepers (“Controlled group company", “equity share”, "hotel keeper”, sections 11(e), 12C, 12J)

BPR243 (ITA) – Termination of a subcontracting agreement and implementing of a toll manufacturing arrangement (“Asset” definition, paragraph 11(1)(b) of Eighth Schedule)

Posted on January 23, 2019 by admin_kmos

Posted in BPR243 (ITA) - Termination of a subcontracting agreement and implementing of a toll manufacturing arrangement ("Asset" definition, paragraph 11(1)(b) of Eighth Schedule)

BPR244 (ITA) – Disposal of an undivided interest in immovable property by way of an amalgamation transaction (“Trading stock” definition, section 13quin, section 41(1), section 44)

Posted on January 23, 2019 by admin_kmos

Posted in BPR244 (ITA) - Disposal of an undivided interest in immovable property by way of an amalgamation transaction (“Trading stock” definition, section 13quin, section 41(1), section 44)

BPR245 (ITA) (VAT) – Time of accrual of short-term insurance premiums and time of supply of security provided to the Master of the High Court (“Invoice” definition, sections 9, 20 of VAT Act)

Posted on January 23, 2019 by admin_kmos

Posted in BPR245 (ITA) (VAT) - Time of accrual of short-term insurance premiums and time of supply of security provided to the Master of the High Court ("Invoice" definition, sections 9, 20 of VAT Act)

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11Skills Development Levies Act 9 of 1999

ARRANGMENT OF SECTIONS (SDL)

Citation (SDL)

Section 1 (SDL) - Definitions

“this Act” definition of section 1 of SDL Act

“Tax Administration Act” definition of section 1 of SDL Act

“Skills Development Act” definition of section 1 of SDL Act

“SETA” definition of section 1 of SDL Act

“Sector” definition of section 1 of SDL Act

“Prescribed” definition of section 1 of SDL Act

“Penalty” definition of section 1 of SDL Act

“National Skills Fund” definition of section 1 of SDL Act

“National Skills Authority” definition of section 1 of SDL Act

“Minister” definition of section 1 of SDL Act

“Levy” definition of section 1 of SDL Act

“Interest” definition of section 1 of SDL Act

“Income Tax Act” definition of section 1 of SDL Act

“Employer” definition of section 1 of SDL Act

“Employee” definition of section 1 of SDL Act

“Director-General” definition of section 1 of SDL Act

“Commissioner” definition of section 1 of SDL Act

“Approved body” definition of section 1 of SDL Act

Section 1 (SDL) – Definitions

Section 2 (SDL) - Administration of Act

Section 2 (SDL) – Administration of Act

Section 3 (SDL) - Imposition of levy

Section 3 (SDL) – Imposition of levy

Section 4 (SDL) - Exemptions

Section 4 (SDL) – Exemptions

Section 5 (SDL) - Registration for payment of levy

Section 5 (SDL) – Registration for payment of levy

Section 6 (SDL) - Payment of levy to Commissioner and refund

Section 6 (SDL) – Payment of levy to Commissioner and refund

Section 7 (SDL) - Payment of levy to SETA and refund

Section 7 (SDL) – Payment of levy to SETA and refund

Section 8 (SDL) - Distribution of levies paid to Commissioner

Section 8 (SDL) – Distribution of levies paid to Commissioner

Section 9 (SDL) - Distribution of levies paid to SETA

Section 9 (SDL) – Distribution of levies paid to SETA

Section 10 (SDL) - Collection costs

Section 10 (SDL) – Collection costs

Section 11 (SDL) - Interest on late payment

Section 11 (SDL) – Interest on late payment

Section 12 (SDL) - Penalties on default

Section 12 (SDL) – Penalties on default

Section 14 (SDL) - Recovery of levy

Section 14 (SDL) – Recovery of levy

Section 15 (SDL) - Appointment of inspectors

Section 15 (SDL) – Appointment of inspectors

Section 18 (SDL) - Co-operation with inspectors

Section 18 (SDL) – Co-operation with inspectors

Section 19 (SDL) - Undertakings and compliance orders

Section 19 (SDL) – Undertakings and compliance orders

Section 22 (SDL) - Regulations

Section 22 (SDL) – Regulations

Section 23 (SDL) - Amendment of Skills Development Act

Section 23 (SDL) – Amendment of Skills Development Act

Section 24 (SDL) - Short title and commencement

Section 24 (SDL) – Short title and commencement

Schedule (SDL) - Amendment of Skills Development Act

Schedule (SDL) – Amendment of Skills Development Act

Employment Tax Incentive Act 26 of 2013

ARRANGEMENT OF SECTIONS (ETI)

Index to ETI

ARRANGEMENT OF SECTIONS (ETI)

Section 1 (ETI) - Definitions

“Wage” definition of section 1 of ETI

“Tax Administration Act” definition of section 1 of ETI

“Special economic zone” definition of section 1 of ETI

“Qualifying employee” definition of section 1 of ETI

“Monthly remuneration” definition of section 1 of ETI

“Labour Relations Act” definition of section 1 of ETI

“Income Tax Act” definition of section 1 of ETI

“Employees’ tax” definition of section 1 of ETI

“Employee” definition of section 1 of ETI

“Company” definition of section 1 of ETI

“Associated person” definition of section 1 of ETI

Section 1 (ETI) – Definitions

Section 2 (ETI) - Instituting of employment tax incentive

Section 2 (ETI) – Instituting of employment tax incentive

Section 3 (ETI) - Eligible employers

Section 3 (ETI) – Eligible employers

Section 4 (ETI) - Compliance with wage regulating measures

Section 4 (ETI) – Compliance with wage regulating measures

Section 5 (ETI) - Penalty and disqualification in respect of displacement

Section 5 (ETI) – Penalty and disqualification in respect of displacement

Section 6 (ETI) - Qualifying employees

Section 6 (ETI) – Qualifying employees

Section 7 (ETI) - Determining amount of employment tax incentive

Section 7 (ETI) – Determining amount of employment tax incentive

Section 7A (ETI) - Minister may announce altered amounts

Section 7A (ETI) – Minister may announce altered amounts

Section 8 (ETI) - Unavailability of employment tax incentive for reducing employees’ tax

Section 8 (ETI) – Unavailability of employment tax incentive for reducing employees’ tax

Section 9 (ETI) - Roll-over of amounts

Section 9 (ETI) – Roll-over of amounts

Section 10 (ETI) - Reimbursement

Section 10 (ETI) – Reimbursement

Section 11 (ETI) - Reporting

Section 11 (ETI) – Reporting

Section 12 (ETI) - Cessation of employment tax incentive

Section 12 (ETI) – Cessation of employment tax incentive

Section 13 (ETI) - Amendment of laws

Section 13 (ETI) – Amendment of laws

Section 14 (ETI) - Short title and commencement

Section 14 (ETI) – Short title and commencement

Schedule (ETI)

Unemployment Insurance Contributions Act 4 of 2002

ARRANGEMENT OF SECTIONS (UIF)

Citation (UIF)

ARRANGEMENT OF SECTIONS (UIF)

Section 1 (UIF) - Definitions

“Unemployment Insurance Fund” definition of section 1 of UIF

“Unemployment Insurance Commissioner” definition of section 1 of UIF

“Unemployment Insurance Act” definition of section 1 of UIF

“This Act” definition of section 1 of UIF

“Tax Administration Act” definition of section 1 of UIF

“Remuneration” definition of section 1 of UIF

“Regulation” definition of section 1 of UIF

“Minister” definition of section 1 of UIF

“Labour inspector” definition of section 1 of UIF

“Income Tax Act” definition of section 1 of UIF

“Financial year” definition of section 1 of UIF

“Employer” definition of section 1 of UIF

“Employee” definition of section 1 of UIF

“Domestic worker” definition of section 1 of UIF

“Director-General” definition of section 1 of UIF

“Contribution” definition of section 1 of UIF

“Commissioner” definition of section 1 of UIF

“Board” definition of section 1 of UIF

Section 1 (UIF) – Definitions

Section 2 (UIF) - Purpose of Act

Section 2 (UIF) – Purpose of Act

Section 3 (UIF) - Administration of Act

Section 3 (UIF) – Administration of Act

Section 4 (UIF) - Application of Act

Section 4 (UIF) – Application of Act

Section 5 (UIF) - Duty to contribute to Fund

Section 5 (UIF) – Duty to contribute to Fund

Section 6 (UIF) - Determination of contribution

Section 6 (UIF) – Determination of contribution

Section 7 (UIF) - Employer must deduct employee’s contribution

Section 7 (UIF) – Employer must deduct employee’s contribution

Section 8 (UIF) - Payment of contribution to Commissioner and refund

Section 8 (UIF) – Payment of contribution to Commissioner and refund

Section 9 (UIF) - Payment of contribution to Unemployment Insurance Commissioner and refund

Section 9 (UIF) – Payment of contribution to Unemployment Insurance Commissioner and refund

Section 9A (UIF) - Estimated assessments

Section 9A (UIF) – Estimated assessments

Section 10 (UIF) - Duty to register as employer and duty to provide particulars

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 11 (UIF) – Payment of amounts collected by Commissioner into National Revenue Fund

Section 12 (UIF) - Interest on late payments

Section 12 (UIF) – Interest on late payments

Section 13 (UIF) - Penalties on default

Section 13 (UIF) – Penalties on default

Section 15 (UIF) - Labour inspectors

Section 15 (UIF) – Labour inspectors

Section 16 (UIF) - Collection costs

Section 16 (UIF) – Collection costs

Section 18 (UIF) - Regulations

Section 18 (UIF) – Regulations

Section 19 (UIF) - Short title and commencement

Section 19 (UIF) – Short title and commencement

Securities Transfer Tax Administration Act 26 of 2007

ARRANGEMENT OF SECTIONS (STTA)

Citation (STTA)

ARRANGEMENT OF SECTIONS (STTA)

Section 1 (STTA) - Administration and interpretation of Act

Section 1 (STTA) – Administration and interpretation of Act

Section 2 (STTA) - Notification requirement

Section 2 (STTA) – Notification requirement

Section 3 (STTA) - Payments

Section 3 (STTA) – Payments

Section 4 (STTA) - Refunds

Section 4 (STTA) – Refunds

Section 5 (STTA) – Interest on overdue payments

Section 6A (STTA) - Penalty on default

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 8 (STTA) – Interest on overdue payments and penalty on default recoverable from person to whom security is transferred

Section 13 (STTA) - Records

Section 13 (STTA) – Records

Section 20 (STTA) - Offences

Section 20 (STTA) – Offences

Section 22 (STTA) - Short title and commencement

Section 22 (STTA) – Short title and commencement

Carbon Tax Act 15 of 2019

ARRANGEMENT OF SECTIONS (CTA)

Carbon Tax Act – Index

Carbon Tax Act Citation

Section 1 (CTA) - Definitions

“Tax period” definition of section 1 of CTA

“Taxpayer” definition of section 1 of CTA

“Person” definition of section 1 of CTA

“Minister” definition of section 1 of CTA

“IPCC code” definition of section 1 of CTA

“IPCC” definition of section 1 of CTA

“Industrial process” definition of section 1 of CTA

“Greenhouse gas” definition of section 1 of CTA

“Fugitive emissions” definition of section 1 of CTA

“Emissions intensity benchmark” definition of section 1 of CTA

“Emissions intensity” definition of section 1 of CTA

“Emissions” definition of section 1 of CTA

“Emission factor” definition of section 1 of CTA

“Commissioner” definition of section 1 of CTA

“Combustion” definition of section 1 of CTA

“Carbon tax” definition of section 1 of CTA

“Carbon dioxide (CO2) equivalent” definition of section 1 of CTA

“Carbon budget” definition of section 1 of CTA

“Allowance” definition of section 1 of CTA

Section 1 (CTA) – Definitions

Section 2 (CTA) - Imposition of carbon tax

Section 2 (CTA) – Imposition of carbon tax

Section 3 (CTA) - Persons subject to tax

Section 3 (CTA) – Persons subject to tax

Section 4 (CTA) - Tax base

Section 4 (CTA) – Tax base

Section 5 (CTA) - Rate of tax

Section 5 (CTA) – Rate of tax

Section 6 (CTA) - Calculation of amount of tax payable

Section 6 (CTA) – Calculation of amount of tax payable

Section 7 (CTA) - Allowance for fossil fuel combustion

Section 7 (CTA) – Allowance for fossil fuel combustion

Section 8 (CTA) - Allowance for industrial process emissions

Section 8 (CTA) – Allowance for industrial process emissions

Section 9 (CTA) - Allowance in respect of fugitive emissions

Section 9 (CTA) – Allowance in respect of fugitive emissions

Section 10 (CTA) - Trade exposure allowance

Section 10 (CTA) – Trade exposure allowance

Section 11 (CTA) - Performance allowance

Section 11 (CTA) – Performance allowance

Section 12 (CTA) - Carbon budget allowance

Section 12 (CTA) – Carbon budget allowance

Section 13 (CTA) - Offset allowance

Section 13 (CTA) – Offset allowance

Section 14 (CTA) - Limitation of sum of allowances

Section 14 (CTA) – Limitation of sum of allowances

Section 15 (CTA) - Administration

Section 15 (CTA) – Administration

Section 16 (CTA) - Tax period

Section 16 (CTA) – Tax period

Section 17 (CTA) - Payment of tax

Section 17 (CTA) – Payment of tax

Section 18 (CTA) - Reporting

Section 18 (CTA) – Reporting

Section 19 (CTA) - Regulations

Section 19 (CTA) – Regulations

Section 20 (CTA) - Amendment of laws

Section 20 (CTA) – Amendment of laws

Section 21 (CTA) - Short title and commencement

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)

MPRA Index

MPRA Citation

Section 1 (MPRA) - Definitions

“Unrefined mineral resource” definition of section 1 of MPRA

“Transfer” definition of section 1 of MPRA

“Royalty” definition of section 1 of MPRA

“Republic” definition of section 1 of MPRA

“Refined mineral resource” definition of section 1 of MPRA

“Person” definition of section 1 of MPRA

“Mineral resource” definition of section 1 of MPRA

“Mineral and Petroleum Resources Development Act” definition of section 1 of MPRA

“Income Tax Act” definition of section 1 of MPRA

“Gross sales” definition of section 1 of MPRA

“Extractor” definition of section 1 of MPRA

“Earnings before interest and taxes” definition of section 1 of MPRA

“Administration Act” definition of section 1 of MPRA

Section 2 (MPRA) - Imposition of royalty

Section 2 (MPRA) – Imposition of royalty

Section 3 (MPRA) - Determination of royalty

Section 3 (MPRA) – Determination of royalty

Section 4 (MPRA) - Royalty formulae

Section 4 (MPRA) – Royalty formulae

Section 5 (MPRA) - Earnings before interest and taxes

Section 5 (MPRA) – Earnings before interest and taxes

Section 6 (MPRA) - Gross sales

Section 6 (MPRA) – Gross sales

Section 6A (MPRA) - Application of Schedule 2

Section 6A (MPRA) – Application of Schedule 2

Section 7 (MPRA) - Small business exemption

Section 7 (MPRA) – Small business exemption

Section 8 (MPRA) - Exemption for sampling

Section 8 (MPRA) – Exemption for sampling

Section 8A (MPRA) - Rollover relief for transfers between extractors

Section 8A (MPRA) – Rollover relief for transfers between extractors

Section 9 (MPRA) - Rollover relief for disposals involving going concerns

Section 9 (MPRA) – Rollover relief for disposals involving going concerns

Section 10 (MPRA) - Transfer involving body of unincorporated persons

Section 10 (MPRA) – Transfer involving body of unincorporated persons

Section 11 (MPRA) - Arm’s length transactions

Section 11 (MPRA) – Arm’s length transactions

Section 12 (MPRA) - General anti-avoidance rule

Section 12 (MPRA) – General anti-avoidance rule

Section 13 (MPRA) - Conclusion of fiscal stability agreements

Section 13 (MPRA) – Conclusion of fiscal stability agreements

Section 14 (MPRA) - Terms and conditions of fiscal stability agreements

Section 14 (MPRA) – Terms and conditions of fiscal stability agreements

Section 15 (MPRA) - Foreign currency

Section 15 (MPRA) – Foreign currency

Section 16 (MPRA) - Transitional credits

Section 16 (MPRA) – Transitional credits

Section 17 (MPRA) - Act binding on State and application of other laws

Section 17 (MPRA) – Act binding on State and application of other laws

Section 18 (MPRA) - Short title and commencement

Section 18 (MPRA) – Short title and commencement

Schedule 1 (MPRA)

Section 1 (MPRA) – Definitions

Schedule 1 (MPRA)

Schedule 2 (MPRA)

Mineral and Petroleum Resources Royalty (Administration) Act No. 29 of 2008

ARRANGEMENTS OF SECTIONS (MPRAA)

MPRAA Index

MPRAA Citation

Section 1 (MPRAA) - Definitions

“Year of assessment” definition of section 1 of MPRAA

“Tax Administration Act” definition of section 1 of MPRAA

“Royalty Act” definition of section 1 of MPRAA

“Registered person” definition of section 1 of MPRAA

“Financial year” definition of section 1 of MPRAA

Section 1 (MPRAA) – Definitions

Section 2 (MPRAA) - Registration

Section 2 (MPRAA) – Registration

Section 3 (MPRAA) - Cancellation of registration

Section 3 (MPRAA) – Cancellation of registration

Section 4 (MPRAA) - Election for unincorporated body of persons

Section 4 (MPRAA) – Election for unincorporated body of persons

Section 5 (MPRAA) - Estimates, returns and payments

Section 5 (MPRAA) – Estimates, returns and payments

Section 5A (MPRAA) - Adjustments of estimates

Section 5A (MPRAA) – Adjustments of estimates

Section 6 (MPRAA) - Payments and returns

Section 6 (MPRAA) – Payments and returns

Section 6A (MPRAA) - Refunds

Section 6A (MPRAA) – Refunds

Section 8 (MPRAA) - Maintenance of records

Section 8 (MPRAA) – Maintenance of records

Section 14 (MPRAA) - Penalty for underpayment as a result of underestimation of royalty payable

Section 14 (MPRAA) – Penalty for underpayment as a result of underestimation of royalty payable

Section 16 (MPRAA) - Interest

Section 16 (MPRAA) – Interest

Section 17 (MPRAA) - Administration of Act

Section 17 (MPRAA) – Administration of Act

Section 19 (MPRAA) - Reporting, secrecy and disclosure

Section 19 (MPRAA) – Reporting, secrecy and disclosure

Section 20 (MPRAA) - Regulations

Section 20 (MPRAA) – Regulations

Section 21 (MPRAA) - Short title and commencement

Section 21 (MPRAA) – Short title and commencement

SARS Guides

SARS Comprehensive Guide to Capital Gains Tax - v9 - (SGD001)

SARS Comprehensive Guide to Capital Gains Tax – v9 – (SGD001)

SARS Comprehensive Guide to Dividends Tax - v5 - (SGD002)

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 Allowances – 2022 – (SGD004)

SARS Guide for Employers in respect of Employees' Tax - 2022 - (SGD005)

SARS Guide for Employers in respect of Employees’ Tax – 2022 – (SGD005)

SARS Guide for Employers in respect of Fringe Benefits - (SGD006)

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 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)

SARS Guides

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)

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

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)

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)

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)

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

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

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

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 (1/11/2012)

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)

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

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 (6/7/2012)

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)

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

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 payments 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)

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)

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)

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)

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

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

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 (12/10/2007)

RGN271 - 2007 - Fixing the amount of tax in dispute for purposes of appeal to the Tax Board (1/5/2007)

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)

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)

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

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)

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)

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)

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)

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)

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)

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)

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)

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

2024 Income Tax Legislation (OTL7)

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)

2024 Explanatory Memorandum (OTL009)

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)

BCR1 (ITA) - Definition of equity instrument and restricted equity instrument (Section 8C)

BCR1 (ITA) – Definition of equity instrument and restricted equity instrument (Section 8C)

BCR2 (ITA) - Expenditure incurred on corporate social investment programs (Section 11(a), section 23(g))

BCR2 (ITA) – Expenditure incurred on corporate social investment programs (Section 11(a), section 23(g))

BCR3 (ITA) - Distribution of an actuarial surplus to former members and active members of a retirement fund (Section 1, paragraph 2C of the Second Schedule)

BCR3 (ITA) – Distribution of an actuarial surplus to former members and active members of a retirement fund (Section 1, paragraph 2C of the Second Schedule)

BCR4 (ITA) - Distributions made to participatory interest holders in a collective investment scheme which are reinvested with the scheme (Section 10(1)(k)(i), section 22(1), paragraph 20(1))

BCR4 (ITA) – Distributions made to participatory interest holders in a collective investment scheme which are reinvested with the scheme (Section 10(1)(k)(i), section 22(1), paragraph 20(1))

BCR5 (ITA) - Discretionary lump sum payments paid to pensioners in terms of an event contemplated by the rules of the pension fund (Paragraph 2C of the Second Schedule)

BCR5 (ITA) – Discretionary lump sum payments paid to pensioners in terms of an event contemplated by the rules of the pension fund (Paragraph 2C of the Second Schedule)

BCR6 (ITA) - Deduction of levy payments to be made by taxpayers for research and development expenditure incurred by another taxpayer on their behalf (Section 11D)

BCR6 (ITA) – Deduction of levy payments to be made by taxpayers for research and development expenditure incurred by another taxpayer on their behalf (Section 11D)

BCR7 (ITA) - Conversion of two public sector pension funds to a closed defined benefit fund and a contribution fund respectively ("Pension fund”, “gross income” definitions, Second Schedule)

BCR7 (ITA) – Conversion of two public sector pension funds to a closed defined benefit fund and a contribution fund respectively (“Pension fund”, “gross income” definitions, Second Schedule)

BCR8 (ITA) - This BCR has been replaced on 11 March 2015 – refer to par. 9

BCR8 (ITA) – Tax Consequences of proceeds of annuity policies purchased by employers to settle post-retirement medical aid subsidy obligations (Paragraphs 2(i), 12A of Seventh Schedule)

BCR9 (ITA) - Foreign share buy-backs (“Dividend” definition, “foreign dividend”, section 10(1)(k)(ii)(dd))

BCR9 (ITA) – Foreign share buy-backs (“Dividend” definition, “foreign dividend”, section 10(1)(k)(ii)(dd))

BCR10 (ITA) - Distribution of pension fund surplus to former members, pensioners and/or their beneficiaries (Paragraph 2C of the Second Schedule)

BCR10 (ITA) – Distribution of pension fund surplus to former members, pensioners and/or their beneficiaries (Paragraph 2C of the Second Schedule)

BCR11 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) Accrual of a conditional award and attendant tax implications

BCR11 (ITA) – Accrual of a conditional award and attendant tax implications (Paragraph (c) of “gross income” definition)

BCR12 (ITA) - Income tax implications attendant upon the vesting of an 'equity instrument' listed on a foreign stock exchange (Section 8C, section 6quat, section 7(1))

BCR12 (ITA) – Income tax implications attendant upon the vesting of an ‘equity instrument’ listed on a foreign stock exchange (Section 8C, section 6quat, section 7(1))

BCR13 (ITA) - Nature of dividend income when distribution by a discretionary trust to income beneficiaries by virtue of employment (“Gross income” defintion, section 10(1)(k)(i), section 25B)

BCR13 (ITA) – Nature of dividend income when distribution by a discretionary trust to income beneficiaries by virtue of employment (“Gross income” defintion, section 10(1)(k)(i), section 25B)

BCR14 (ITA) - Deductibility of interest incurred in respect of a loan entered into to purchase restricted equity instruments in a share purchase scheme (8C, 10(1)(nE), 23(m), 24J(2), para 20, 76)

BCR14 (ITA) – Deductibility of interest incurred in respect of a loan entered into to purchase restricted equity instruments in a share purchase scheme (8C, 10(1)(nE), 23(m), 24J(2), paragraph 20, 76 of Eighth Schedule)

BCR15 (ITA) - Repealed legislation and the application of section 12(1) of the Interpretation Act, 1957 (Act No. 33 of 1957) (Section 27 (5B))

BCR15 (ITA) – Repealed legislation and the application of section 12(1) of the Interpretation Act, 1957 (Act No. 33 of 1957) (Section 27 (5B))

BCR16 (ITA) - Capital gains tax - Re-designation of preference shares (Paragraph 11, paragraph 33, paragraph 35 of Eighth Schedule)

BCR16 (ITA) – Capital gains tax – Re-designation of preference shares (Paragraph 11, paragraph 33, paragraph 35 of Eighth Schedule)

BCR17 (ITA) - Creation of a permanent establishment if a foreign partnership carries on business in SA (“Gross income” definition, section 10(1)(h), 10(1)(k)(i), paragraph 2 of Eighth Schedule)

BCR17 (ITA) – Creation of a permanent establishment if a foreign partnership carries on business in SA (“Gross income” definition, section 10(1)(h), 10(1)(k)(i), paragraph 2 of Eighth Schedule)

BCR18 (ITA) - Overseas incentive trips for employees with both business and private elements and related taxable benefit implications (Paragraphs 1, 2(c), 2(d), 2(e), 8, 9, 10 of Seventh Schedule)

BCR18 (ITA) – Overseas incentive trips for employees with both business and private elements and related taxable benefit implications (Paragraphs 1, 2(c), 2(d), 2(e), 8, 9, 10 of Seventh Schedule)

BCR19 (ITA) - Accrual date of a liquidation benefit ("Gross income" definition, “retirement lump sum withdrawal benefit” definition, section 10(1)(i)(xv)(bb), paragraph 2(b) of Second Schedule)

BCR19 (ITA) – Accrual date of a liquidation benefit (“Gross income” definition, “retirement lump sum withdrawal benefit” definition, section 10(1)(i)(xv)(bb), paragraph 2(b) of Second Schedule)

BCR20 (ITA) - Transfer of pension and provident fund contributions from South African pension and provident funds to foreign pension and provident funds (Section 9(1)(g))

BCR20 (ITA) – Transfer of pension and provident fund contributions from South African pension and provident funds to foreign pension and provident funds (Section 9(1)(g))

BCR21 (ITA) - Shares in a particular share option scheme to be rendered restricted equity instruments and the date on which those shares vest in a taxpayer (section 8C)

BCR21 (ITA) – Shares in a particular share option scheme to be rendered restricted equity instruments and the date on which those shares vest in a taxpayer (section 8C)

BCR22 (ITA) - Potential double taxation of profits attributable to protected cell companies ("Company" definition, section 9D)

BCR22 (ITA) – Potential double taxation of profits attributable to protected cell companies (“Company” definition, section 9D)

BCR23 (ITA) - Tax consequences resulting from the demerger of a Swiss depository company (“Gross income” definition, section 22, paragraph 11 of Eighth Schedule)

BCR23 (ITA) – Tax consequences resulting from the demerger of a Swiss depository company (“Gross income” definition, section 22, paragraph 11 of Eighth Schedule)

BCR24 (ITA) - Securities lending transactions - 'Short selling' of debt securities (“Gross income” definition, section 11(a), section 23(g), section 24J)

BCR24 (ITA) – Securities lending transactions – ‘Short selling’ of debt securities (“Gross income” definition, section 11(a), section 23(g), section 24J)

BCR25 (ITA) - Replaced on 1 September 2014 to provide for textual changes and to correct "exercise" to "vesting" in the section 8C formulae

BCR25 (ITA) – Income tax implications for employees or senior executives in relation to a share option plan or share appreciation rights plan (Section 8A, 8C, 10(1)(o), para 11A of Fourth Schedule)

BCR26 (ITA) - Tax status of bursaries awarded to students (Section 10(1)(q))

BCR26 (ITA) – Tax status of bursaries awarded to students (Section 10(1)(q))

BCR27 (ITA) - Tips held for safekeeping by employers and subsequently paid over to employees at regular intervals (“Remuneration” definition, paragraph 2(1) of Fourth Schedule)

BCR27 (ITA) – Tips held for safekeeping by employers and subsequently paid over to employees at regular intervals (“Remuneration” definition, paragraph 2(1) of Fourth Schedule)

BCR28 (ITA) - Market value of a share immediately after a dividend distribution (Paragraph 33(1)(a), paragraph 74, paragraph 76, paragraph 76A of Eighth Schedule)

BCR28 (ITA) – Market value of a share immediately after a dividend distribution (Paragraph 33(1)(a), paragraph 74, paragraph 76, paragraph 76A of Eighth Schedule)

BCR29 (ITA) - Deductibility of contingent liabilities taken over when buying the assets and liabilities of another company within the same group of companies (Section 11(a), 23(g), 23E)

BCR29 (ITA) – Deductibility of contingent liabilities taken over when buying the assets and liabilities of another company within the same group of companies (Section 11(a), 23(g), 23E)

BCR30 (ITA) - Equity instruments acquired in terms of a share value incentive plan (Section 8C)

BCR30 (ITA) – Equity instruments acquired in terms of a share value incentive plan (Section 8C)

BCR31 (ITA) - The guidance contained in this ruling is affected by subsequent law changes

BCR31 (ITA) – Income distributed by a discretionary trust and benefit units allocated to beneficiaries by virtue of employment (“Gross income” definition, section 8C, section 10(1)(k)(i))

BCR32 (ITA) - Distribution of certain shares to certain foreign shareholders as a result of restructuring (Section 46)

BCR32 (ITA) – Distribution of certain shares to certain foreign shareholders as a result of restructuring (Section 46)

BCR33 (ITA) - Conversion of a public company to a private company (Paragraph 1, paragraph 11, paragraph 31, paragraph 33 of Eighth Schedule)

BCR33 (ITA) – Conversion of a public company to a private company (Paragraph 1, paragraph 11, paragraph 31, paragraph 33 of Eighth Schedule)

BCR34 (ITA) - Taxation of exchange traded notes ("Gross income", "trading stock", section 8(4)(a), section 22, section 23B, section 23H, section 24C, section 24J, section 24L, section 24M)

BCR34 (ITA) – Taxation of exchange traded notes (“Gross income”, “trading stock”, section 8(4)(a), section 22, section 23B, section 23H, section 24C, section 24J, section 24L, section 24M)

BCR35 (ITA) (v2) - Tax implications arising from the conversion of par value shares to no par value shares ("Gross income" definition, paragraph 11 of Eighth Schedule)

BCR35 (ITA) – Tax implications arising from the conversion of par value shares to no par value shares (“Gross income” definition, paragraph 11 of Eighth Schedule)

BCR36 (ITA) - Reserves of a collective investment scheme in securities and the distribution thereof to unit holders (Section 10(1)(iB), section 10(1)(k)(i)(ee), section 25B)

BCR36 (ITA) – Reserves of a collective investment scheme in securities and the distribution thereof to unit holders (Section 10(1)(iB), section 10(1)(k)(i)(ee), section 25B)

BCR37 (ITA) - Distribution of shares in an unbundling transaction (Section 46)

BCR37 (ITA) – Distribution of shares in an unbundling transaction (Section 46)

BCR38 (ITA) - Exchange of one restricted equity instrument for another (Section 8C, section 42)

BCR38 (ITA) – Exchange of one restricted equity instrument for another (Section 8C, section 42)

BCR39 (ITA) - Reduction of an STC credit and sections 64G(2)(a) and 64H(2)(a) declarations (Section 64G, section 64H, section 64J)

BCR39 (ITA) – Reduction of an STC credit and sections 64G(2)(a) and 64H(2)(a) declarations (Section 64G, section 64H, section 64J)

BCR40 (ITA) - Investors acquiring rights in a completed film (Section 10(zG), section 23(n) section 24F)

BCR40 (ITA) – Investors acquiring rights in a completed film (Section 10(zG), section 23(n) section 24F)

BCR41 (ITA) - Dividends distributed by a foreign company ("Foreign dividend" definition)

BCR41 (ITA) – Dividends distributed by a foreign company (“Foreign dividend” definition)

BCR42 (ITA) - Preferred securities issued by a company registered in a foreign country (“Listed share” definition, section 10B(2)(d))

BCR42 (ITA) – Preferred securities issued by a company registered in a foreign country (“Listed share” definition, section 10B(2)(d))

BCR43 (ITA) - Antecedent cession of rights to future production rebate credit certificates (PRCCs) ("Gross income" definition)

BCR43 (ITA) – Antecedent cession of rights to future production rebate credit certificates (PRCCs) (“Gross income” definition)

BCR44 (ITA) - (Replaced on 20 May 2014 to provide for textual changes and clarifications) Repurchase of non-redeemable, non-participating preference shares

BCR44 (ITA) – (Replaced on 20 May 2014 to provide for textual changes and clarifications) Repurchase of non-redeemable, non-participating preference shares

BCR45 (ITA) - Post retirement medical aid benefits (Paragraph (c), paragraph (f), paragraph (i) of "gross income" definition)

BCR45 (ITA) – Post retirement medical aid benefits (Paragraph (c), paragraph (f), paragraph (i) of “gross income” definition)

BCR46 (ITA) - Dividends distributed by foreign companies ("Foreign dividend" definition)

BCR46 (ITA) – Dividends distributed by foreign companies (“Foreign dividend” definition)

BCR47 (ITA) - Limitation of dividend exemption (Section 10(1)(k)(i)(hh))

BCR47 (ITA) – Limitation of dividend exemption (Section 10(1)(k)(i)(hh))

BCR48 (ITA) - Deductibility of expenditure incurred by a portfolio of a collective investment scheme in securities ("Income" definition, section 11(a), section 23(f), section 25BA)

BCR48 (ITA) – Deductibility of expenditure incurred by a portfolio of a collective investment scheme in securities (“Income” definition, section 11(a), section 23(f), section 25BA)

BCR49 (ITA) - Deductibility of insurance premiums in respect of an environmental maintenance programme guarantee (Section 11(a), section 23(g), section 23L)

BCR49 (ITA) – Deductibility of insurance premiums in respect of an environmental maintenance programme guarantee (Section 11(a), section 23(g), section 23L)

BCR50 (ITA) - (The reference to Company B has been corrected to Company A in the third bullet point in paragraph 7) REIT, amalgamation transaction, followed by an asset-for-share transaction

BCR50 (ITA) – Tax consequences for unitholders in a REIT of an amalgamation transaction, followed by an asset-for-share transaction (Section 9C, section 42, section 44(6))

BCR51 (ITA) - Taxation of employees participating in a perpetuity employee share incentive scheme (Section 8C, section 10(1)(k), section 25B, section 64F(1)(l))

BCR51 (ITA) – Taxation of employees participating in a perpetuity employee share incentive scheme (Section 8C, section 10(1)(k), section 25B, section 64F(1)(l))

BCR52 (ITA) - Income tax and securities transfer tax consequences for the shareholders of a listed company following an unbundling transaction (Section 46, paragraph 76B of Eighth Schedule)

BCR52 (ITA) – Income tax and securities transfer tax consequences for the shareholders of a listed company following an unbundling transaction (Section 46, paragraph 76B of Eighth Schedule)

BCR53 (ITA) (VAT) - Programme of activities of a clean development mechanism project (Section 12K, section 22 of ITA and section 11(2)(l) of VAT Act)

BCR53 (ITA and VAT) – Programme of activities of a clean development mechanism project (Section 12K, section 22 of ITA and section 11(2)(l) of VAT Act)

BCR54 (ITA) - Employer-provided accommodation (Paragraph 2(a), paragraph 5(1), paragraph 5(2), paragraph 5(3A) of Seventh Schedule)

BCR54 (ITA) – Employer-provided accommodation (Paragraph 2(a), paragraph 5(1), paragraph 5(2), paragraph 5(3A) of Seventh Schedule)

BCR55 (ITA) - Income tax and value-added tax consequences of a customer loyalty scheme ("Gross income" definition, sections 11(a), 23(g), 23H of ITA, sections 7(1)(a), 10(23), 21 of VAT Act)

BCR55 (ITA) – Income tax and value-added tax consequences of a customer loyalty scheme (“Gross income” definition, sections 11(a), 23(g), 23H of ITA, sections 7(1)(a), 10(23), 21 of VAT Act)

BCR56 (ITA) (STT) - Amalgamation of portfolios of declared hedge fund collective investment schemes with registered schemes (Section 41(1), 44, paragraphs, 3, 10, 11, 61(3) of Eighth Schedule)

BCR56 (ITA) (STT) – Amalgamation of portfolios of declared hedge fund collective investment schemes with registered schemes (Section 41(1), 44, paragraphs, 3, 10, 11, 61(3) of Eighth Schedule)

BCR57 (ITA) - Section 12J(2) deduction by partners (Section 12J, section 24H)

BCR57 (ITA) – Section 12J(2) deduction by partners (Section 12J, section 24H)

BCR58 (ITA) - Consequences for beneficiaries on the unwinding of an employee share incentive scheme (Section 8C)

BCR58 (ITA) – Consequences for beneficiaries on the unwinding of an employee share incentive scheme (Section 8C)

BCR59 (ITA) - Asset for share transaction involving a foreign collective investment scheme ("Company" definition, section 42)

BCR59 (ITA) – Asset for share transaction involving a foreign collective investment scheme (“Company” definition, section 42)

BCR60 (ITA) - Consequences of an employee share trust disposing of the underlying shares and distributing the net proceeds to the beneficiaries (Section 8C, paragraphs 56, 80 of Eighth Schedule)

BCR60 (ITA) – Consequences of an employee share trust disposing of the underlying shares and distributing the net proceeds to the beneficiaries (Section 8C, paragraphs 56, 80 of Eighth Schedule)

BCR61 (ITA) - Foreign return of capital ("Foreign return of capital" definition)

BCR61 (ITA) – Foreign return of capital (“Foreign return of capital” definition)

BCR62 (ITA) - Research and development conducted on behalf of a taxpayer (Section 11D(2), section 11D(4), section 11D(9))

BCR62 (ITA) – Research and development conducted on behalf of a taxpayer (Section 11D(2), section 11D(4), section 11D(9))

BCR64 (STT) - Transfer of a security that constitutes a participatory interest in a collective investment scheme (“Security” definition, section 2(1)(a), section 8(1)(f) of STT Act)

BCR64 (STT) – Transfer of a security that constitutes a participatory interest in a collective investment scheme (“Security” definition, section 2(1)(a), section 8(1)(f) of STT Act)

BCR65 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) Post-retirement medical aid benefits

BCR65 (ITA) – Post-retirement medical aid benefits (“Remuneration” definition, “employer” definition of Fourth Schedule, paragraphs 2(l), paragraph 4, paragraph 12D of Seventh Schedule)

BCR66 (ITA) (STT) - Tax consequences for recipients of shares in an unbundled company (Definition of "unbundling transaction", sections 46(3), 46(7), paragraph 76B of Eighth Schedule)

BCR66 (ITA) (STT) – Tax consequences for recipients of shares in an unbundled company (Definition of “unbundling transaction”, sections 46(3), 46(7), paragraph 76B of Eighth Schedule)

BCR67 (ITA) (VAT) - Tax consequences for members arising out of conversion of association to private company (Sections 41, 44, 56, paragraph 35 of Eight Schedule, section 2 of VAT Act)

BCR67 (ITA) (VAT) – Tax consequences for members arising out of conversion of association to private company (Sections 41, 44, 56, paragraph 35 of Eight Schedule, section 2 of VAT Act)

BCR68 (ITA) - Surplus retirement fund assets (“Gross income” definition, section 11F, paragraph 2(l) of Seventh Schedule)

BCR68 (ITA) – Surplus retirement fund assets (“Gross income” definition, section 11F, paragraph 2(l) of Seventh Schedule)

BCR69 (ITA) - Employee share ownership plan (“Dividend” definition, sections 8C, 10(1)(k)(i), 11(a), 23(g), 23H, paragraphs 13(1)(a)(iiB), 38 of Eighth Schedule)

BCR69 (ITA) – Employee share ownership plan (“Dividend” definition, sections 8C, 10(1)(k)(i), 11(a), 23(g), 23H, paragraphs 13(1)(a)(iiB), 38 of Eighth Schedule)

BCR70 (ITA) (STT) - Recipients of shares in an “unbundled” company (Section 46 of ITA, section 8(1)(a)(iv) of STT Act)

BCR70 (ITA) (STT) – Recipients of shares in an “unbundled” company (Section 46 of ITA, section 8(1)(a)(iv) of STT Act)

BCR71 (ITA) (STT) - Transfer of portfolio investments by foreign pension funds to an authorised contractual scheme (Sections 64H(3), 108 ITA, section 1 of STT Act, UK, Ireland DTAs)

BCR71 (ITA) (STT) – Transfer of portfolio investments by foreign pension funds to an authorised contractual scheme (Sections 64H(3), 108 ITA, section 1 of STT Act, UK, Ireland DTAs)

BCR72 (ITA) - Deductibility of employment related expenditure, incurred as part of a B-BBEE ownership transaction and the PAYE treatment of interest-free loan to a share trust (Sections 11(a), 23H)

BCR72 (ITA) – Deductibility of employment related expenditure, incurred as part of a B-BBEE ownership transaction and the PAYE treatment of interest-free loan to a share trust (Sections 11(a), 23H)

BCR73 (ITA) - Dividends: When the "qualifying purpose" definition must be satisfied (Section 8EA(2), 8EA(3))

BCR73 (ITA) – Dividends: When the “qualifying purpose” definition must be satisfied (Section 8EA(2), 8EA(3))

BCR74 (ITA) - Treaty relief – Authorised contractual scheme ("Company", "foreign company", "foreign partnership" definitions, section 50A, 50C, 50E, 64D, 64EA, 64G, 64H, 108)

BCR74 (ITA) – Treaty relief – Authorised contractual scheme (“Company”, “foreign company”, “foreign partnership” definitions, section 50A, 50C, 50E, 64D, 64EA, 64G, 64H, 108)

BCR75 (ITA) - Settlement of post-retirement medical aid and retirement gratuity benefits ("Gross income", "Severance benefits", "remuneration" definition, section 11F)

BCR75 (ITA) – Settlement of post-retirement medical aid and retirement gratuity benefits (“Gross income”, “Severance benefits”, “remuneration” definition, section 11F)

BCR77 (ITA) - Capital gains tax consequences of in specie distribution by company to its shareholders (Paragraphs 75, 76B of Eighth Schedule)

BCR77 (ITA) – Capital gains tax consequences of in specie distribution by company to its shareholders (Paragraphs 75, 76B of Eighth Schedule)

BCR78 (ITA) - Employee share incentive scheme – shares in a foreign company ("Gross income", trade", "asset", "proceeds", "capital gain", "disposal" definitions, section 6quat, 10B, 11(a), 23H)

BCR78 (ITA) – Employee share incentive scheme – shares in a foreign company (“Gross income”, trade”, “asset”, “proceeds”, “capital gain”, “disposal” definitions, section 6quat, 10B, 11(a), 23H)

BCR79 (ITA) - Cancellation of share exchange (Paragraph 3(c), 4(c), 11(2)(o), 20(4) of Eighth Schedule of ITA)

BCR79 (ITA) – Cancellation of share exchange (Paragraph 3(c), 4(c), 11(2)(o), 20(4) of Eighth Schedule of ITA)

BCR80 (ITA) (EDA) - Tax implications for resident beneficiaries of a foreign pension trust (Sections 7(1), 9HA, 11F, 25B, 54, 55, 58, paragraphs 20(1), 35(1), 54, 80, 81 Eighth Sch, section 3 of EDA)

BCR80 (ITA) (EDA) – Tax implications for resident beneficiaries of a foreign pension trust (Sections 7(1), 9HA, 11F, 25B, 54, 55, 58, paragraphs 20(1), 35(1), 54, 80, 81 Eighth Sch, section 3 of EDA)

BCR81 (ITA) - Hybrid equity interest or third-party backed share (Sections 8E, 8EA)

BCR81 (ITA) – Hybrid equity interest or third-party backed share (Sections 8E, 8EA)

BCR82 (ITA) - Deductibility of mining rehabilitation insurance premiums (Sections 8(4)(a), 11(a), 23(c), 23(g), 23H, 23L)

BCR82 (ITA) – Deductibility of mining rehabilitation insurance premiums (Sections 8(4)(a), 11(a), 23(c), 23(g), 23H, 23L)

BCR83 (ITA) - Simultaneous unbundling of shares held in more than one listed company (Section 46, paragraphs 75, 31(1)(a) of Eighth Schedule)

BCR83 (ITA) – Simultaneous unbundling of shares held in more than one listed company (Section 46, paragraphs 75, 31(1)(a) of Eighth Schedule)

BCR84 (ITA) - Transfer of funds held in trust to a “beneficiary fund” (Sections 55(1), 58(1), paragraphs 35, 38 of Eighth Schedule)

BCR84 (ITA) – Transfer of funds held in trust to a “beneficiary fund” (Sections 55(1), 58(1), paragraphs 35, 38 of Eighth Schedule)

BCR85 (ITA) - En commandite partnerships investing in photovoltaic solar energy plants (Sections 12B(1)(h), 12B(2), 24H)

BCR85 (ITA) – En commandite partnerships investing in photovoltaic solar energy plants (Sections 12B(1)(h), 12B(2), 24H)

BCR86 (ITA) - Waiver of debt by an employer - unwinding of a share purchase scheme (Section 10(1)(nE), 19, paragraph 2 of Fourth Schedule, 2(h) of Seventh Schedule, 12A, 20(3)(b) of Eighth Schedule)

BCR86 (ITA) – Waiver of debt by an employer – unwinding of a share purchase scheme (Section 10(1)(nE), 19, paragraph 2 of Fourth Schedule, 2(h) of Seventh Schedule, 12A, 20(3)(b) of Eighth Schedule)

BCR87 (ITA) - Consequences for shareholders upon termination of a venture capital company (Sections 8(4)(a), 9C(5), 12J, 44 of Income Tax Act)

BCR87 (ITA) – Consequences for shareholders upon termination of a venture capital company (Sections 8(4)(a), 9C(5), 12J, 44 of Income Tax Act)

BCR89 (ITA) - Qualifying purpose and third-party backed shares (Section 8EA)

BCR89 (ITA) – Qualifying purpose and third-party backed shares (Section 8EA)

BCR90 (ITA) (STT) - Award of listed shares under a share incentive scheme (Sections 8C, 10(1)(k), 11(a), 23(g), 23H, 56, 58, para 2, 11A of Fourth Sch, para 35 of Eighth Sch, section 1 of STT Act))

BCR90 (ITA) (STT) – Award of listed shares under a share incentive scheme (Sections 8C, 10(1)(k), 11(a), 23(g), 23H, 56, 58, para 2, 11A of Fourth Sch, para 35 of Eighth Sch, section 1 of STT Act))

BCR91 (ITA) (STT) - Award of listed shares under share incentive schemes (Sections 8C, 10(1)(k)(i), 11(a), 23(g), 23H, 56, 58, paragraph 2, 11A of Fourth Schedule, paragraph 35 of Eighth Schedule)

BCR91 (ITA) (STT) – Award of listed shares under share incentive schemes (Sections 8C, 10(1)(k)(i), 11(a), 23(g), 23H, 56, 58, paragraph 2, 11A of Fourth Schedule, paragraph 35 of Eighth Schedule)

BCR88 (ITA) – En commandite partners investing in solar assets (Sections 12B(1)(h), 24H, 20(1)(b), 20(2A)(a) of the VAT Act)

Binding General Rulings (BGR)

BGR1 (VAT) - VAT rulings (Section 1(1) definition of "input tax")

BGR1 (VAT) – VAT rulings (Section 1(1) definition of “input tax”)

BGR2 (VAT) - General written rulings and decisions (Section 41 and sectoin 72 of the VAT Act)

BGR2 (VAT) – General written rulings and decisions (Section 41 and sectoin 72 of the VAT Act)

BGR3 (VAT) - (BGR applies from date of issue until until 31 August 2007) General written rulings and decisions (Section 28 and section 72)

BGR3 (VAT) – General written rulings and decisions (Section 28 and section 72)

BGR4 (VAT) (v3) - Transitional arrangements for municipalities: Returns and payments of tax in respect of supplies which became taxable for the first time during the transition period (Section 41(c))

BGR4 (VAT) (v3) – Transitional arrangements for municipalities: Returns and payments of tax in respect of supplies which became taxable for the first time during the transition period (Section 41(c))

BGR5 (VAT) - Discounts, rebates and incentives in the motor industry (Section 1, section 20 and section 21)

BGR5 (VAT) – Discounts, rebates and incentives in the motor industry (Section 1, section 20 and section 21)

BGR6 (VAT) (v2) - Discounts, rebates and incentives in the fast moving consumable goods industry (Section 1, section 20 and section 21)

BGR6 (VAT) (v2) – Discounts, rebates and incentives in the fast moving consumable goods industry (Section 1, section 20 and section 21)

BGR7 (ITA) (v4) - Wear-and-tear or depreciation allowance (Section 11(e))

BGR7 (ITA) (v4) – Wear-and-tear or depreciation allowance (Section 11(e))

BGR8 (ITA) (v3) - Application of the principles enunciated by the Brummeria case (Section 1(1), definition of "gross income")

BGR8 (ITA) (v3) – Application of the principles enunciated by the Brummeria case (Section 1(1), definition of “gross income”)

BGR9 (ITA) (v4) - Taxes on income and substantially similar taxes for purposes of South Africa's tax treaties

BGR9 (ITA) (v4) – Taxes on income and substantially similar taxes for purposes of South Africa’s tax treaties

BGR11 (VAT) (v3) - Use of an exchange rate (Section 9, section 10 and section 20)

BGR11 (VAT) (v3) – Use of an exchange rate (Section 9, section 10 and section 20)

BGR12 (VAT) (v3) - (Withdrawn 1 January 2022) Input tax on the acquisition of a non-taxable supply of second-hand motor vehicles by motor dealers (Section 1(1), definition of "input tax")

BGR12 (VAT) (v3) – (Withdrawn 1 January 2022) Input tax on the acquisition of a non-taxable supply of second-hand motor vehicles by motor dealers (Section 1(1), definition of “input tax”)

BGR13 (VAT) (v3) - (Withdrawn 1 January 2022) Calculation of VAT for certain betting transactions (Section 8(13), section 16(3)(d), section 16(4) and section 72)

BGR13 (VAT) (v3) – (Withdrawn 1 January 2022) Calculation of VAT for certain betting transactions (Section 8(13), section 16(3)(d), section 16(4) and section 72)

BGR14 (VAT) (v4) - (Withdrawn up to paragraphs 2.7.2 and 2.7.3 from 1 January 2022) VAT treatment of specific supplies in the short-term insurance industry

BGR14 (VAT) (v4) – (Withdrawn to extent of paragraphs 2.7.2 and 2.7.3 from 1 January 2022) VAT treatment of specific supplies in the short-term insurance industry (section 1(1), 7, 8, section 9, section 11, section 16, section 20, section 21, section 54 section 72)

BGR15 (VAT) (v2) - Recipient-created tax invoices, credit and debit notes (Section 20(2) and section 21(4))

BGR15 (VAT) (v2) – Recipient-created tax invoices, credit and debit notes (Section 20(2) and section 21(4))

BGR16 (VAT) (v3) - Standard apportionment method (Section 17(1))

BGR16 (VAT) (v3) – Standard apportionment method (Section 17(1))

BGR17 (VAT) - Cancellation of registration of separate enterprises, branches and divisions (Section 1(1), section 8(2) and section 50)

BGR17 (VAT) – Cancellation of registration of separate enterprises, branches and divisions (Section 1(1), section 8(2) and section 50)

BGR19 (VAT) (v2) - Approval to end a tax period on a day other than the end of the month (Section 27(6))

BGR19 (VAT) (v2) – Approval to end a tax period on a day other than the end of the month (Section 27(6))

BGR20 (ITA) (v4) - Interpretation of the term "substantially the whole" (Section 10(1)(cN),section 10(1)(cO), section 10(1)(cQ), section 30B section 30C, paragraph 63A, paragraph 63B Eighth Schedule)

BGR20 (ITA) (v4) – Interpretation of the term “substantially the whole” (Section 10(1)(cN),section 10(1)(cO), section 10(1)(cQ), section 30B section 30C, paragraph 63A, paragraph 63B Eighth Schedule)

BGR21 (VAT) - Address to be reflected on a tax invoice, credit and debit note (Section 20(4), section 20(5), section 20(5A), section 21(3), section 21(8))

BGR22 (ITA) - Subsistence allowance – amounts deemed to be expended for business purposes (Section 8(1)(a) and section 8(1)(c))

BGR22 (ITA) – Subsistence allowance – amounts deemed to be expended for business purposes (Section 8(1)(a) and section 8(1)(c))

BGR23 (ITA) - Travel allowance – fuel cost to an employee who receives a petrol or garage card (Section 8(1)(b)(ii) and section 8(1)(b)(iii))

BGR23 (ITA) – Travel allowance – fuel cost to an employee who receives a petrol or garage card (Section 8(1)(b)(ii) and section 8(1)(b)(iii))

BGR24 (ITA) (v2) - Section 18A(2) receipt for purposes of a deduction as contemplated in section 37C(3) and section 37C(5)

BGR24 (ITA) (v2) – Section 18A(2) receipt for purposes of a deduction as contemplated in section 37C(3) and section 37C(5)

BGR25 (ITA) (v2) - (Applies from date of issue until 4 October 2018) Exemption – Foreign pensions (Section 10(1)(gC)(ii))

BGR25 (ITA) (v2) – (Applies from date of issue until 4 October 2018) Exemption – Foreign pensions (Section 10(1)(gC)(ii))

BGR26 (VAT) (v2) - VAT treatment of the supply and importation of herbs (section 11(1)(j), section 13(3), paragraph 7(a) of Schedule 1 and Item 12 in part B of Schedule 2)

BGR26 (VAT) (v2) – VAT treatment of the supply and importation of herbs (section 11(1)(j), section 13(3), paragraph 7(a) of Schedule 1 and Item 12 in part B of Schedule 2)

BGR27 (VAT) (v2) - Application of sections 20(7) and section 21(5)

BGR27 (VAT) (v2) – Application of sections 20(7) and section 21(5)

BGR28 (VAT) (v2) - Electronic services (Sections 20, section 21 and section 65)

BGR28 (VAT) (v2) – Electronic services (Sections 20, section 21 and section 65)

BGR29 (ITA) (v2) - Unbundling transactions: Meaning of "as at the end of the day after that distribution" (section 46(3)(a)(v))

BGR29 (ITA) (v2) – Unbundling transactions: Meaning of “as at the end of the day after that distribution” (section 46(3)(a)(v))

BGR30 (ITA) (v2) - Allocation of direct and indirect expenses within and between an insurer's funds (Section 29A)

BGR30 (ITA) (v2) – Allocation of direct and indirect expenses within and between an insurer’s funds (Section 29A)

BGR31 (ITA) (v2) - Interest on late payment of benefits (Section Schedule)

BGR31 (ITA) (v2) – Interest on late payment of benefits (Section Schedule)

BGR32 (VAT) - VAT treatment of specific supplies in the short-term re-insurance industry (Section 1(1), section 7, section 8, section 9, section 11, section 16, section 20, section 21)

BGR32 (VAT) – VAT treatment of specific supplies in the short-term re-insurance industry (Section 1(1), section 7, section 8, section 9, section 11, section 16, section 20, section 21)

BGR33 (VAT) (v2) - The value-added tax treatment of the supply and importation of vegetable oil (Section 11(1)(j), section 13(3), paragraph 7(a) of Schedule 1, item 14 in Part B of Schedule 2)

BGR33 (VAT) (v2) – The value-added tax treatment of the supply and importation of vegetable oil (Section 11(1)(j), section 13(3), paragraph 7(a) of Schedule 1, item 14 in Part B of Schedule 2)

BGR34 (VAT) (v2) - (Withdrawn 1 January 2022) Management of superannuation schemes: Long-term insurers (Section 2(1)(i), section 10(22A), section 72)

BGR34 (VAT) (v2) – (Withdrawn 1 January 2022) Management of superannuation schemes: Long-term insurers (Section 2(1)(i), section 10(22A), section 72)

BGR35 (VAT) (v2) - The value-added tax treatment of the supply and importation of frozen potato products (Section 11(1)(j), 13(3), paragraph 7(a) of Schedule 1, Item 12 in Part B of Schedule 2)

BGR35 (VAT) (v2) – The value-added tax treatment of the supply and importation of frozen potato products (Section 11(1)(j), section 13(3), paragraph 7(a) of Schedule 1, Item 12 in Part B of Schedule 2)

BGR36 (VAT) - (Withdrawn with effect 19 January 2017) Circumstances prescribed by the Commissioner for the application of section 16(2)(g)

BGR36 (VAT) – (Withdrawn with effect 19 January 2017) Circumstances prescribed by the Commissioner for the application of section 16(2)(g)

BGR37 (VAT) - (BGR applies from date of issue until 31 March 2018) Zero-rating of international travel insurance (Section 11, section 72)

BGR37 (VAT) – Zero-rating of international travel insurance (Section 11, section 72)

BGR38 (VAT) (v2) - The value-added tax treatment of the supply and importation of vegetables and fruit (Section 11(1)(j), 13(3), paragraph 7(a) of Schedule 1, Item 12 and 13 in Part B of Schedule 2)

BGR38 (VAT) (v2) – The value-added tax treatment of the supply and importation of vegetables and fruit (Section 11(1)(j), 13(3), paragraph 7(a) of Schedule 1, Item 12 and 13 in Part B of Schedule 2)

BGR39 (VAT) (v2) - VAT treatment of municipalities affected by changes to municipal boundaries (Section 8(28))

BGR39 (VAT) (v2) – VAT treatment of municipalities affected by changes to municipal boundaries (Section 8(28))

BGR40 (ITA) - Remuneration paid to non-executive directors (Section 23(m), the Fourth Schedule, paragraph (1), definition of “remuneration”)

BGR40 (ITA) – Remuneration paid to non-executive directors (Section 23(m), the Fourth Schedule, paragraph (1), definition of “remuneration”)

BGR41 (VAT) (v2) - VAT treatment of non-executive directors (Proviso (iii) to the definition of "enterprise" in 1(1) and section 23(4)(b))

BGR41 (VAT) (v2) – VAT treatment of non-executive directors (Proviso (iii) to the definition of “enterprise” in 1(1) and section 23(4)(b))

BGR42 (ITA) - No-value provision in respect of transport services (Paragraph 10(2)(b) of the Seventh Schedule)

BGR42 (ITA) – No-value provision in respect of transport services (Paragraph 10(2)(b) of the Seventh Schedule)

BGR43 (VAT) - Deduction of input tax in respect of second-hand gold (Section 1(1) definition of "input tax" and definition of "second-hand goods")

BGR43 (VAT) – Deduction of input tax in respect of second-hand gold (Section 1(1) definition of “input tax” and definition of “second-hand goods”)

BGR44 (ETI) (v2) - Meaning of 160 hours for purposes of section 4(1)(b)

BGR44 (ETI) (v2) – Meaning of 160 hours for purposes of section 4(1)(b)

BGR45 (VAT) (v2) - Supply of potatoes (Section 11(1)(g), section 11(1)(j), Part A, Part B Schedule 2)

BGR45 (VAT) (v2) – Supply of potatoes (Section 11(1)(g), section 11(1)(j), Part A, Part B Schedule 2)

BGR46 (VAT) - (Applies until 31 March 2018) Supply of brown bread (Section 11(1)(j), Part B of Schedule 2)

BGR46 (VAT) – Supply of brown bread (Section 11(1)(j), Part B of Schedule 2)

BGR47 (ETI) (v2) - Meaning of month in the definition of "monthly remuneration" for employers remunerating employees on a weekly or fortnightly basis

BGR47 (ETI) (v2) – Meaning of month in the definition of “monthly remuneration” for employers remunerating employees on a weekly or fortnightly basis

BGR48 (VAT) - The temporary letting of dwellings by developers and the expiry of section 18B

BGR48 (VAT) – The temporary letting of dwellings by developers and the expiry of section 18B

BGR49 (VAT) - (BGR withdrawn retrospectively from 1 April 2019, because of the introduction of Part C of Schedule 2 to the VAT Act) The supply and importation of sanitary towels (pads)

BGR49 (VAT) – The supply and importation of sanitary towels (pads) (Section 11(1)(j), section 13(3))

BGR50 (ITA) - No-value provision in respect of the rendering of transport services by any employer (Paragraph 10(2)(b) of Seventh Schedule)

BGR50 (ITA) – No-value provision in respect of the rendering of transport services by any employer (Paragraph 10(2)(b) of Seventh Schedule)

BGR51 (VAT) - (BGR withdrawn because of restrospective amendments to section 24(1) of the VAT Act) Cancellation of registration of a foreign electronic services supplier

BGR51 (VAT) – Cancellation of registration of a foreign electronic services supplier (Section 24(1), section 24(2), section 72 of VAT Act)

BGR52 (VAT) - (Withdrawn 1 March 2022) Timeframe for the export of goods by vendors and qualifying purchasers affected by the global COVID-19 pandemic

BGR52 (VAT) – (Withdrawn 1 March 2022) Timeframe for the export of goods by vendors and qualifying purchasers affected by the global COVID-19 pandemic

BGR53 (ITA) - Rules for the taxation of interest payable by SARS under section 7E

BGR53 (ITA) – Rules for the taxation of interest payable by SARS under section 7E

BGR54 (ITA) - Unbundling of unlisted company: Impact of non-qualifying shareholders (Section 46 of ITA)

BGR54 (ITA) – Unbundling of unlisted company: Impact of non-qualifying shareholders (Section 46 of ITA)

BGR55 (VAT) - Sale of dwellings by fixed property developers following a change in use adjustment under section 18(1) or 18B(3)

BGR55 (VAT) – Sale of dwellings by fixed property developers following a change in use adjustment under section 18(1) or 18B(3)

BGR56 (VAT) - Application for a decision under section 72

BGR56 (VAT) – Application for a decision under section 72

BGR57 (VAT) - Whether “consideration” includes amount of transfer duty for purposes of calculating notional input tax deduction on acquisition of second-hand fixed property (Section 16 VAT Act)

BGR57 (VAT) – Whether “consideration” includes amount of transfer duty for purposes of calculating notional input tax deduction on acquisition of second-hand fixed property (Section 16 VAT Act)

BGR58 (ITA) - Purchase of different types of annuities at retirement ("Pension fund", “pension preservation fund”, “provident fund”, “provident pres. fund”, “retirement annuity fund” definitions)

BGR58 (ITA) – Purchase of different types of annuities at retirement (“Pension fund”, “pension preservation fund”, “provident fund”, “provident pres. fund”, “retirement annuity fund” definitions)

BGR59 (VAT) - Calculation of VAT for table games of chance (Sections 8, 16(3), 16(4), 72 of VAT Act)

BGR59 (VAT) – Calculation of VAT for table games of chance (Sections 8, 16(3), 16(4), 72 of VAT Act)

BGR60 (ITA) - Disqualification as a qualifying company under section12R(4)(b)

BGR60 (ITA) – Disqualification as a qualifying company under section12R(4)(b)

BGR61 (STT) - Securities transfer tax implications on the re-use of collateral

BGR61 (STT) – Securities transfer tax implications on the re-use of collateral

BGR62 (VAT) (v2) - Value-added tax implications of securities lending arrangements (Sections 2(1)(f) and 12(a) of VAT Act)

BGR62 (VAT) – Value-added tax implications of securities lending arrangements (Sections 2(1)(f) and 12(a) of VAT Act)

BGR63 (VAT) - Further particulars prescribed by the Commissioner under section 20(8A)(c)

BGR63 (VAT) – Further particulars prescribed by the Commissioner under section 20(8A)(c)

BGR64 (VAT) (v2) - Temporary application of new dwellings for exempt supplies simultaneously held by developers for taxable purposes (Sections 18D, 18(1), 16(3)(o), 10(29), 9(13) of VAT Act)

BGR64 (VAT) (v2) – Temporary application of new dwellings for exempt supplies simultaneously held by developers for taxable purposes (Sections 18D, 18(1), 16(3)(o), 10(29), 9(13) of VAT Act)

BGR65 (VAT) - VAT treatment of rounding difference in cash transactions (Sections 21(1), (3), (5), 16(2), (3) of VAT Act)

BGR65 (VAT) – VAT treatment of rounding difference in cash transactions (Sections 21(1), (3), (5), 16(2), (3) of VAT Act)

BGR66 (VAT) - VAT Implications of Overpayments on the Importation of Goods ("Input tax" definition, sections 16(2)(d), 16(2)(dA), 16(3)(a)(iii), 16(3)(b)(ii) of VAT Act)

BGR66 (VAT) – VAT Implications of Overpayments on the Importation of Goods (“Input tax” definition, sections 16(2)(d), 16(2)(dA), 16(3)(a)(iii), 16(3)(b)(ii) of VAT Act)

BGR67 (ITA) - Income Tax Exemption of a Grant Received under the Clothing, Textiles, Footwear and Leather Growth Programme (Sections 10(1)(y), 12P(2), Eleventh Schedule of ITA Act)

BGR67 (ITA) – Income Tax Exemption of a Grant Received under the Clothing, Textiles, Footwear and Leather Growth Programme (Sections 10(1)(y), 12P(2), Eleventh Schedule of ITA Act)

BGR68 (VAT) - Acceptable Documentation for Input Tax on Upward Adjustments on Imports (Sections 16(2)(g), 72 of VAT Act)

BGR68 (VAT) – Acceptable Documentation for Input Tax on Upward Adjustments on Imports (Sections 16(2)(g), 72 of VAT Act)

BGR69 (VAT) - Documents and Records to be Retained and Maintained by Agent under Section 54(2C) and (3)

BGR69 (VAT) – Documents and Records to be Retained and Maintained by Agent under Section 54(2C) and (3)

BGR70 (ITA) - Issue of a Single Section 18A Receipt to a Donor Taxpayer for Multiple Bona Fide Donations (Section 18A(1) and (2)(a))

BGR70 (ITA) – Issue of a Single Section 18A Receipt to a Donor Taxpayer for Multiple Bona Fide Donations (Section 18A(1) and (2)(a))

BGR71 (ITA) - (Section 18A Receipt: Donation of Property in Kind (Section 18A(2))

BGR71 (ITA) – (Section 18A Receipt: Donation of Property in Kind (Section 18A(2))

BGR72 (VAT) - Particulars to be Contained in a Credit Note for a Valid Deduction under Section 16(3)(a)(v) for Prepaid Vouchers (Sections 21, 16)(2) and (3))

BGR72 (VAT) – Particulars to be Contained in a Credit Note for a Valid Deduction under Section 16(3)(a)(v) for Prepaid Vouchers (Sections 21, 16)(2) and (3))

BGR73 (ITA) - Meaning of taxable income for purposes of setting-off the balance of an assessed loss by a company (Section 20(1)(a)(i))

BGR73 (ITA) – Meaning of taxable income for purposes of setting-off the balance of an assessed loss by a company (Section 20(1)(a)(i))

BGR74 (VAT) - VAT treatment of certain supplies of goods or services made by municipalities to a national or provincial government ("Grant", "input tax" definitions, sections 7, 8(5A), 54 of VAT Act)

BGR74 (VAT) – VAT treatment of certain supplies of goods or services made by municipalities to a national or provincial government (“Grant”, “input tax” definitions, sections 7, 8(5A), 54 of VAT Act)

Binding Private Rulings (BPR)

BPR1 (VAT) - Definition of enterprise, zero-rating of salvage services, input tax deduction in respect of personal subsistence of employees ("Enterprise", "input tax", "vendor", sections 11, 17, 23)

BPR1 (VAT) – Definition of enterprise, zero-rating of salvage services, input tax deduction in respect of personal subsistence of employees (“Enterprise”, “input tax”, “vendor”, sections 11, 17, 23)

BPR2 (ITA) - Method for determination of the interest amount that accrues on the collection of a distressed debtors book (Section 24J)

BPR2 (ITA) – Method for determination of the interest amount that accrues on the collection of a distressed debtors book (Section 24J)

BPR3 (ITA) - Method for determination of the valuation date value of financial instruments listed on a recognised exchange to be used for CGT purposes (9D, paragraphs 1, 26, 29 Eighth Schedule)

BPR3 (ITA) – Method for determination of the valuation date value of financial instruments listed on a recognised exchange to be used for CGT purposes (9D, paragraphs 1, 26, 29 Eighth Schedule)

BPR4 (VAT) - Definition of enterprise, exemption of goods on importation ("Enterprise", "input tax", "vendor", section 7(1)(b), section 13(3), section 23(1), Schedule 1, Item 470.01)

BPR4 (VAT) – Definition of enterprise, exemption of goods on importation (“Enterprise”, “input tax”, “vendor”, section 7(1)(b), section 13(3), section 23(1), Schedule 1, Item 470.01)

BPR5 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) Dividend income received by a trust

BPR5 (ITA) – Whether dividend income received by a trust retains its nature in the hands of the beneficiaries on distribution thereof, by the trust, in the same tax year (Sections 10(1)(k)(i), 25B)

BPR6 (ITA) - (Policy guidance on the subject provided in Interpretation Note 78 "Allowance for future expenditure on contracts") The application of section 24C - repair and maintenance contract

BPR6 (ITA) – The application of section 24C in the context of a repair and maintenance contract (Section 24C)

BPR7 (ITA) - The guidance contained in this ruling is affected by subsequent law changes and policy guidance in Interp Note 35 "Employees’ tax: Personal service providers and labour brokers"

BPR7 (ITA) – Service fees received by a non-resident labour broker ( “Gross income” definition, paragraph 2 of Fourth Schedule, SA-UK DTA)

BPR8 (ITA) - Certain variable payments made to a marketing executive and the application of section 23(m)

BPR8 (ITA) – Certain variable payments made to a marketing executive and the application of section 23(m)

BPR9 (VAT) - (Policy guidance on the subject provided in Interpretation Note 57: “Sale of an enterprise or part thereof as a going concern”) Sale of an administration business

BPR9 (VAT) – Sale of an administration business (Section 11(1)(e))

BPR10 (ITA) - The applicability of the mining tax dispensations contained in the Act to a specific contract mining arrangement (Section 11(a), section 15, section 36 and section 37A)

BPR10 (ITA) – The applicability of the mining tax dispensations contained in the Act to a specific contract mining arrangement (Section 11(a), section 15, section 36 and section 37A)

BPR11 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) Transfer of a pre-1 March 1998 amount from a pension fund as an own contribution to other RFs

BPR11 (ITA) – Transfer of a pre-1 March 1998 amount from a pension fund as an own contribution to other retirement funds (Paragraph 1, paragraph 2A, paragraph 6 of Second Schedule)

BPR12 (ITA) - Determination of gross income of a livestock auctioneer and agent ("Gross income" definition)

BPR12 (ITA) – Determination of gross income of a livestock auctioneer and agent (“Gross income” definition)

BPR13 (ITA) - Section 8C and the variation of share options obtained under a share option scheme (Section 8A, section 8C, paragraph 11(1) of Eighth Schedule)

BPR13 (ITA) – Section 8C and the variation of share options obtained under a share option scheme (Section 8A, section 8C, paragraph 11(1) of Eighth Schedule)

BPR14 (ITA) - Employees' tax in respect of gains, as contemplated in sections 8A and 8C of the Act, made by retired employees (Paragraph 11A of Fourth Schedule)

BPR14 (ITA) – Employees’ tax in respect of gains, as contemplated in sections 8A and 8C of the Act, made by retired employees (Paragraph 11A of Fourth Schedule)

BPR15 (VAT) (TDA) - The guidance in BPR15 is affected by subsequent law changes and guidance in Interpretation Note 57: “Sale of an enterprise or part thereof as going concern”

BPR15 (VAT) (TDA) – Supply of goods or services: Vendors one and the same person – section 8(25) of the VAT Act, fixed property: Exemption from transfer duty – section 9(1)(l) of the Transfer Duty Act

BPR16 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) Loans from a subsidiary company to a holding company

BPR16 (ITA) – Loans from a subsidiary company to a holding company (Section 64C(2)(g), section 64C(4)(d))

BPR17 (VAT) - Policy guidance on the subject provided in Interpretation Note No. 81 "The supply of goods and services by professional hunters and taxidermists to non-residents"

BPR17 (VAT) – The supply of trophy, accommodation and services to a person who is not a resident of the Republic (Section 11(2)(l), section 72)

BPR18 (ITA) - Deduction of letting commission paid by a property investment company to a property management company (Section 11(a), section 23H)

BPR18 (ITA) – Deduction of letting commission paid by a property investment company to a property management company (Section 11(a), section 23H)

BPR19 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes and policy guidance on the subject provided in Comprehensive guide to CGT) Trusts

BPR19 (ITA) – Receipt of a cash payment from a trust – disposal of vested rights by the beneficiary for capital gains tax purposes (Paragraph 11 of Eighth Schedule)

BPR20 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) Transfer of an amount of share premium to another reserve - nature of share premium

BPR20 (ITA) – Impact that the transfer of an amount of share premium of a company to another reserve of that company has on the nature of the share premium (“Dividend” definition, section 64C)

BPR21 (ITA) - Date upon which restricted equity instruments vest and the date on which the liability to withhold employees' tax arises (Section 8C, paragraphs 2, 11A of Fourth Schedule)

BPR21 (ITA) – Date upon which restricted equity instruments vest and the date on which the liability to withhold employees’ tax arises (Section 8C, paragraphs 2, 11A of Fourth Schedule)

BPR22 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) Bonuses and penalties payable in terms of an employees' bonus incentive and retention scheme

BPR22 (ITA) – Taxation aspects of bonuses and penalties payable in terms of an employees’ bonus incentive and retention scheme (Sections 11(a), 23(g), 23H, paragraphs 1, 2 Fourth Schedule)

BPR23 (VAT) - Value-added tax implications to the parties relating to the establishment of a residential township development (Sections 7(1)(a), 12(c), 16(2), 16(3), 18(1), 23(1))

BPR23 (VAT) – Value-added tax implications to the parties relating to the establishment of a residential township development (Sections 7(1)(a), 12(c), 16(2), 16(3), 18(1), 23(1))

BPR24 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) Share for share relief provision (Section 41, section 43)

BPR24 (ITA) – Share for share relief provision (Section 41, section 43)

BPR25 (ITA) - The replacement of debt and the subsequent transfer thereof together with the assets in an asset-for-share-transaction (Section 42)

BPR25 (ITA) – The replacement of debt and the subsequent transfer thereof together with the assets in an asset-for-share-transaction (Section 42)

BPR26 (VAT) - Sale of land subject to a lease with assignment of that lease - going concern (Section 10(4), section 10(23), section 11(1)(e), section 18A(1))

BPR26 (VAT) – Sale of land subject to a lease with assignment of that lease – going concern (Section 10(4), section 10(23), section 11(1)(e), section 18A(1))

BPR27 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) Taxation aspects of an amalgamation transaction (Section 44(1))

BPR27 (ITA) – Taxation aspects of an amalgamation transaction (Section 44(1))

BPR28 (ITA) - Deduction of recurring expenditure incurred in terms of hybrid-debt instruments where the proceeds of such instruments rank as primary share capital for a bank (11(a), 23(g), 24J(2))

BPR28 (ITA) – Deduction of recurring expenditure incurred in terms of hybrid-debt instruments where the proceeds of such instruments rank as primary share capital for a bank (11(a), 23(g), 24J(2))

BPR29 (ITA) - Provision of free meals and refreshments to employees (Paragraph 2(c), paragraph 8(3) of Seventh Schedule)

BPR29 (ITA) – Provision of free meals and refreshments to employees (Paragraph 2(c), paragraph 8(3) of Seventh Schedule)

BPR30 (ITA) - Distributions made by a collective investment scheme which are reinvested with the scheme (Section 10(1)(iA))

BPR30 (ITA) – Distributions made by a collective investment scheme which are reinvested with the scheme (Section 10(1)(iA))

BPR31 (ITA) - Sale of shares held in a collective investment scheme - whether the proceeds are capital or revenue in nature ("Gross income" definition, paragraph 61 of Eighth Schedule)

BPR31 (ITA) – Sale of shares held in a collective investment scheme – whether the proceeds are capital or revenue in nature (“Gross income” definition, paragraph 61 of Eighth Schedule)

BPR32 (ITA) - Payments made to a third party for making available its manufacturing facility (Section 11(a), section 23(g), section 22)

BPR32 (ITA) – Payments made to a third party for making available its manufacturing facility (Section 11(a), section 23(g), section 22)

BPR33 (ITA) - Applicability of tax dispensations contained in the Act with regard to a specific contract mining agreement (Section 11(a), section 15, section 36, section 37A)

BPR33 (ITA) – Applicability of tax dispensations contained in the Act with regard to a specific contract mining agreement (Section 11(a), section 15, section 36, section 37A)

BPR34 (ITA) - Applicability of tax dispensations contained in the Act with regard to a specific contract mining arrangement (Section 11(a), section 15, section 36, section 37A)

BPR34 (ITA) – Applicability of tax dispensations contained in the Act with regard to a specific contract mining arrangement (Section 11(a), section 15, section 36, section 37A)

BPR35 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) - group of companies and connected person

BPR35 (ITA) – Definition of group of companies and connected person (“Company” definition, “connected person” definition)

BPR36 (ITA) - Applicability of tax dispensations contained in the Act with regard to a specific contract mining arrangement (Section 1, section 15, section 36)

BPR36 (ITA) – Applicability of tax dispensations contained in the Act with regard to a specific contract mining arrangement (Section 1, section 15, section 36)

BPR37 (ITA) - Disposal of the right to receive royalty income - an intra-group transaction or a debt cancellation (Section 45, paragraph 4(a), paragraphs 35, 12(5), 56(1), 38 of Eighth Schedule)

BPR37 (ITA) – Disposal of the right to receive royalty income – an intra-group transaction or a debt cancellation (Section 45, paragraph 4(a), paragraphs 35, 12(5), 56(1), 38 of Eighth Schedule)

BPR39 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) - Unbundling transaction

BPR39 (ITA) – Unbundling transaction – the number of shares to be distributed and the distribution of shares to shareholders who are resident in certain foreign jurisdictions (Section 46)

BPR40 (ITA) - Liability to withhold employees' tax in respect of section 8C gains realised by participants in an employee share option scheme (Section 8C, paragraphs 2, 11A of Fourth Schedule)

BPR40 (ITA) – Liability to withhold employees’ tax in respect of section 8C gains realised by participants in an employee share option scheme (Section 8C, paragraphs 2, 11A of Fourth Schedule)

BPR41 (ITA) - De-grouping provisions: where the transferror in the first intra-group transaction and the transferee in the second intra-group transaction are the same company (Section 45(4)(a))

BPR41 (ITA) – De-grouping provisions: where the transferror in the first intra-group transaction and the transferee in the second intra-group transaction are the same company (Section 45(4)(a))

BPR42 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) - 'film owner' for purposes of section 24F

BPR42 (ITA) – Determination of who qualifies as a ‘film owner’ for purposes of section 24F

BPR43 (ITA) - Private use of a company motor vehicle (Paragraph 7(10) of Seventh Schedule)

BPR43 (ITA) – Private use of a company motor vehicle (Paragraph 7(10) of Seventh Schedule)

BPR44 (ITA) - Foreign business establishment exclusion (Section 9D(10)(a)(iv))

BPR44 (ITA) – Foreign business establishment exclusion (Section 9D(10)(a)(iv))

BPR45 (ITA) - Deductibility of conditional interest incurred in terms of a loan (Section 24J, section 11(a), section 23(g))

BPR45 (ITA) – Deductibility of conditional interest incurred in terms of a loan (Section 24J, section 11(a), section 23(g))

BPR46 (ITA) - Accrual of an unclaimed retirement fund (lump sum) benefit (“Gross income” definition, paragraph 2 of Fourth Schedule)

BPR46 (ITA) – Accrual of an unclaimed retirement fund (lump sum) benefit (“Gross income” definition, paragraph 2 of Fourth Schedule)

BPR47 (ITA) - Agency income earned by a controlled foreign company to be excluded from its net income (Section 9D(2A), section 9D(9)(b)(ii)(cc)(C))

BPR47 (ITA) – Agency income earned by a controlled foreign company to be excluded from its net income (Section 9D(2A), section 9D(9)(b)(ii)(cc)(C))

BPR48 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) - 'foreign business establishment' as envisaged in section 9D(1)

BPR48 (ITA) – Deeming a place of business to be a ‘foreign business establishment’ as envisaged in section 9D(1) (Section 9D(1), section 9D(10)(a)(i))

BPR49 (ITA) - (The guidance contained in this ruling is affected by subsequent case law) - proceeds received in terms of a 99 year lease

BPR49 (ITA) – Nature of proceeds received for the lease of property in terms of a 99 year lease (Paragraph 2 of Eighth Schedule)

BPR50 (ITA) - Cash grants made by an employer to share-incentive scheme trusts and their deductibility for tax purposes (Section 11(a), section 23H)

BPR50 (ITA) – Cash grants made by an employer to share-incentive scheme trusts and their deductibility for tax purposes (Section 11(a), section 23H)

BPR51 (ITA) - Environmental expenditure allowances (Section 37B)

BPR51 (ITA) – Environmental expenditure allowances (Section 37B)

BPR52 (ITA) - (The guidance contained in this ruling may be affected by subsequent law changes) Repatriation of foreign dividends paid to a resident company which was previously exempt

BPR52 (ITA) – Repatriation of profits in the form of foreign dividends paid by a foreign subsidiary to a resident company which was previously exempt from income tax (Section 10(1)(k)(ii)(dd))

BPR53 (VAT) - VAT implications arising from the construction of buildings by an entity and the subsequent donation of such buildings to another entity (Sections 10(4), 10(23), 16(3), 18(1))

BPR53 (VAT) – VAT implications arising from the construction of buildings by an entity and the subsequent donation of such buildings to another entity (Sections 10(4), 10(23), 16(3), 18(1))

BPR54 (ITA) - Corporate rules - amalgamation transactions (Section 41(4), section 44(1), section 44(13))

BPR54 (ITA) – Corporate rules – amalgamation transactions (Section 41(4), section 44(1), section 44(13))

BPR55 (ITA) - Application of the definition of 'dividend' to the redemption of a participatory interest by a foreign collective investment scheme (Paragraph (c) of "dividend" definition)

BPR55 (ITA) – Application of the definition of ‘dividend’ to the redemption of a participatory interest by a foreign collective investment scheme (Paragraph (c) of “dividend” definition)

BPR56 (ITA) (VAT) - Taxability of income and capital gains in the hands of vesting beneficiaries whether a resident or not (Section 25B, paragraph 80 of Eighth Schedule)

BPR56 (ITA) (VAT) – Taxability of income and capital gains in the hands of vesting beneficiaries whether a resident or not (Section 25B, paragraph 80 of Eighth Schedule)

BPR57 (ITA) - Interest incurred on a loan obtained to acquire the business of a company as a going concern through the acquisition of the shares of the company (Section 24J)

BPR57 (ITA) – Interest incurred on a loan obtained to acquire the business of a company as a going concern through the acquisition of the shares of the company (Section 24J)

BPR58 (ITA) (VAT) - Acquisition of shares as a result of restructuring and interest on loan created in restructuring process (Sections 8C, 23(f), 24J, 45, paragraph 20(1)(h)(i) of Eighth Schedule)

BPR58 (ITA) (VAT) – Acquisition of shares as a result of restructuring and interest on loan created in restructuring process (Sections 8C, 23(f), 24J, 45, paragraph 20(1)(h)(i) of Eighth Schedule)

BPR59 (ITA) (VAT) (TDA) - Corporate rules - Transfer of the assets of a businesses conducted by a sole proprietor to companies and close corporations (Section 42, section 54)

BPR59 (ITA) (VAT) (TDA) – Corporate rules – Transfer of the assets of a businesses conducted by a sole proprietor to companies and close corporations (Section 42, section 54)

BPR60 (ITA) - Short sale transactions and securities lending arrangements ("Gross income" definition, section 11(a), section 23(g))

BPR60 (ITA) – Short sale transactions and securities lending arrangements (“Gross income” definition, section 11(a), section 23(g))

BPR61 (ITA) - Application of the definitions of 'company' and 'controlled foreign company' with regard to a foreign limited partnership (“Company” definition, section 9D, section 10)

BPR61 (ITA) – Application of the definitions of ‘company’ and ‘controlled foreign company’ with regard to a foreign limited partnership (“Company” definition, section 9D, section 10)

BPR62 (ITA) - Settlement of loan by offshore holdco in favour of SA sub. without requiring quid pro quo (8(4)(m), 20(1)(a)(ii), 54, 64C(2), paragraph 3(b), 20(3)(b), 12(5) of Eighth Schedule)

BPR62 (ITA) – Settlement of loan by offshore holdco in favour of SA sub. without requiring quid pro quo (8(4)(m), 20(1)(a)(ii), 54, 64C(2), paragraph 3(b), 20(3)(b), 12(5) of Eighth Schedule)

BPR63 (ITA) - Interest incurred on loans obtained to acquire the shares of a company as opposed to acquiring the business of the company (Section 11(a), section 24J, section 23(f), section 23(g))

BPR63 (ITA) – Interest incurred on loans obtained to acquire the shares of a company as opposed to acquiring the business of the company (Section 11(a), section 24J, section 23(f), section 23(g))

BPR64 (ITA) - Employees' tax - Annuity payments from one long-term insurance company to another (Paragraph 1, paragraph 2 of Fourth Schedule)

BPR64 (ITA) – Employees’ tax – Annuity payments from one long-term insurance company to another (Paragraph 1, paragraph 2 of Fourth Schedule)

BPR65 (ITA) - Determination of residency for South African income tax purposes in the context of the term 'ordinarily resident' ("Resident" definition)

BPR65 (ITA) – Determination of residency for South African income tax purposes in the context of the term ‘ordinarily resident’ (“Resident” definition)

BPR66 (ITA) - Deductibility of interest incurred on loans obtained to acquire the businesses of a group of companies as going concerns via acquisition of shares in a holding company (Section 24J(2))

BPR66 (ITA) – Deductibility of interest incurred on loans obtained to acquire the businesses of a group of companies as going concerns via acquisition of shares in a holding company (Section 24J(2))

BPR67 (ITA) - Foreign business establishment: Sharing of employees, equipment and facilities amongst controlled foreign companies which are part of the same group of companies (Section 9D(10)(a)(i))

BPR67 (ITA) – Foreign business establishment: Sharing of employees, equipment and facilities amongst controlled foreign companies which are part of the same group of companies (Section 9D(10)(a)(i))

BPR68 (ITA) - Classification of the extraction of clay from the soil (Section 15, section 36, section 37)

BPR68 (ITA) – Classification of the extraction of clay from the soil (Section 15, section 36, section 37)

BPR69 (VAT) - VAT implications regarding supply of services where mitigation services costs are received, the time of supply and the deduction of VAT charged (Sections 7(1)(a), 9(3), 16, 17, 20)

BPR69 (VAT) – VAT implications regarding supply of services where mitigation services costs are received, the time of supply and the deduction of VAT charged (Sections 7(1)(a), 9(3), 16, 17, 20)

BPR70 (ITA) - CGT implications for transfer of trust funds held by offshore trust to new offshore discretionary trust (Sections 7(8), 25D, 54, paragraphs 11, 38, 43, 72, 80, 84 Eighth Schedule)

BPR70 (ITA) – CGT implications for transfer of trust funds held by offshore trust to new offshore discretionary trust (Sections 7(8), 25D, 54, paragraphs 11, 38, 43, 72, 80, 84 Eighth Schedule)

BPR71 (ITA) - Improvements effected on leasehold property (Paragraph (h) of "gross income" definition)

BPR71 (ITA) – Improvements effected on leasehold property (Paragraph (h) of “gross income” definition)

BPR72 (VAT) - VAT implications with regard to qualified goods imported for processing and the subsequent exportation of the end products (Section 13(3))

BPR72 (VAT) – VAT implications with regard to qualified goods imported for processing and the subsequent exportation of the end products (Section 13(3))

BPR73 (ITA) - Extinction of inter-company loans as a result of voluntary winding-up (Section 8(4)(m), section 20(1)(a)(ii), paragraph 12(5) of Eighth Schedule)

BPR73 (ITA) – Extinction of inter-company loans as a result of voluntary winding-up (Section 8(4)(m), section 20(1)(a)(ii), paragraph 12(5) of Eighth Schedule)

BPR74 (ITA) - Date upon which shares vest in a taxpayer and related interest expense (Section 8C)

BPR74 (ITA) – Date upon which shares vest in a taxpayer and related interest expense (Section 8C)

BPR75 (ITA) - Lump sum benefit to be paid from a deemed public sector fund and the application of Formula C ("Gross income" definition, paragraphs 1, 2, 2A, 2B, 2C of Second Schedule)

BPR75 (ITA) – Lump sum benefit to be paid from a deemed public sector fund and the application of Formula C (“Gross income” definition, paragraphs 1, 2, 2A, 2B, 2C of Second Schedule)

BPR76 (ITA) - Nature of income in the hands of a vested beneficiary of a trust (Section 10(1)(k)(i), section 25B)

BPR76 (ITA) – Nature of income in the hands of a vested beneficiary of a trust (Section 10(1)(k)(i), section 25B)

BPR77 (ITA) - Transfer of compensation award granted to an incapacitated person to a trust to be administered by trustees for the benefit of that person (Paragraph 11 of Eighth Schedule)

BPR77 (ITA) – Transfer of compensation award granted to an incapacitated person to a trust to be administered by trustees for the benefit of that person (Paragraph 11 of Eighth Schedule)

BPR78 (ITA) - Income tax consequences of leasehold improvements for both the lessor and the lessee (Section 11(g), section 11(h))

BPR78 (ITA) – Income tax consequences of leasehold improvements for both the lessor and the lessee (Section 11(g), section 11(h))

BPR79 (ITA) - Income tax implications for the land owner and the developer relating to the establishment of a residential township development in terms of lease agreements (Sections 11(a), 11(h), 22)

BPR79 (ITA) – Income tax implications for the land owner and the developer relating to the establishment of a residential township development in terms of lease agreements (Sections 11(a), 11(h), 22)

BPR80 (ITA) - Donation of shares ("Dividend" definition, section 54, section 56, section 64)

BPR80 (ITA) – Donation of shares (“Dividend” definition, section 54, section 56, section 64)

BPR81 (ITA) - Determination of the value of the taxable benefit of residential accommodation (Paragraph 9(7) of Seventh Schedule)

BPR81 (ITA) – Determination of the value of the taxable benefit of residential accommodation (Paragraph 9(7) of Seventh Schedule)

BPR82 (ITA) - Permanent establishment and royalties (Section 9(1)(b), section 10(1)(h), section 108)

BPR82 (ITA) – Permanent establishment and royalties (Section 9(1)(b), section 10(1)(h), section 108)

BPR83 (ITA) - Capital gains tax implications on the conversion of a company through the amendment of its incorporation documentation (Paragraph 11(1) of Eighth Schedule)

BPR83 (ITA) – Capital gains tax implications on the conversion of a company through the amendment of its incorporation documentation (Paragraph 11(1) of Eighth Schedule)

BPR84 (ITA) - The 'group of companies' concept for the purposes of section 45(4)

BPR84 (ITA) – The ‘group of companies’ concept for the purposes of section 45(4)

BPR85 (ITA) - Taxation aspects of income derived by non South African residents from employment in South Africa (Paragraph 2 of Fourth Schedule, India, USA, Czech, Romania, UK, Netherlands DTAs)

BPR85 (ITA) – Taxation aspects of income derived by non South African residents from employment in South Africa (Paragraph 2 of Fourth Schedule, India, USA, Czech, Romania, UK, Netherlands DTAs)

BPR86 (ITA) - Where two parties conduct mining operations in terms of an unincorporated joint venture agreement (Sections 1, 15, 24H, 36, 37A, paragraphs 1, 11, 33, 38 Eighth Schedule)

BPR86 (ITA) – Where two parties conduct mining operations in terms of an unincorporated joint venture agreement (Sections 1, 15, 24H, 36, 37A, paragraphs 1, 11, 33, 38 Eighth Schedule)

BPR87 (ITA) - Capital gains tax consequences arising from restructuring activities involving trusts (Paragraphs 80(1), 80(2) of Eighth Schedule)

BPR87 (ITA) – Capital gains tax consequences arising from restructuring activities involving trusts (Paragraphs 80(1), 80(2) of Eighth Schedule)

BPR88 (ITA) - Contributed capital of a foreign limited liability co-operative ("Equity share capital" definition)

BPR88 (ITA) – Contributed capital of a foreign limited liability co-operative (“Equity share capital” definition)

BPR89 (ITA) - Waiver of certain rights connected to shares (Sections 64B, paragraph 11(1)(b), paragraph 12(5)(a) of Eighth Schedule)

BPR89 (ITA) – Waiver of certain rights connected to shares (Sections 64B, paragraph 11(1)(b), paragraph 12(5)(a) of Eighth Schedule)

BPR90 (ITA) - Royalty income attributable to a foreign business establishment of a controlled foreign company (Section 9D(10)(a)(iii))

BPR90 (ITA) – Royalty income attributable to a foreign business establishment of a controlled foreign company (Section 9D(10)(a)(iii))

BPR91 (ITA) - Securities lending transaction (Section 24J)

BPR91 (ITA) – Securities lending transaction (Section 24J)

BPR92 (ITA) - Possible recoupment of rental paid on the subsequent acquisition of the leased property by the lessee (Section 8(5)(b))

BPR92 (ITA) – Possible recoupment of rental paid on the subsequent acquisition of the leased property by the lessee (Section 8(5)(b))

BPR93 (ITA) - Deductibility of environmental expenditure subsequently incurred in respect of asset that have been acquired in an asset-for-share transaction (Section 37B(6), section 42(3)(a)(ii))

BPR93 (ITA) – Deductibility of environmental expenditure subsequently incurred in respect of asset that have been acquired in an asset-for-share transaction (Section 37B(6), section 42(3)(a)(ii))

BPR94 (ITA) - Charges incurred in relation to the acquisition of trading stock (Section 11(a), section 22, section 23(g))

BPR94 (ITA) – Charges incurred in relation to the acquisition of trading stock (Section 11(a), section 22, section 23(g))

BPR95 (ITA) - Adequate consideration as contemplated under section 58(1)

BPR95 (ITA) – Adequate consideration as contemplated under section 58(1)

BPR96 (ITA) - Group restructuring transactions and possible relief measures (Section 46, section 47, section 64B(5)(f))

BPR96 (ITA) – Group restructuring transactions and possible relief measures (Section 46, section 47, section 64B(5)(f))

BPR97 (ITA) - Capital gains tax liability in relation to assets of a trust which vest in the hands of the vesting beneficiaries (Paragraphs 11, 13, 20, 31, 38, 62, 80 of Eighth Schedule)

BPR97 (ITA) – Capital gains tax liability in relation to assets of a trust which vest in the hands of the vesting beneficiaries (Paragraphs 11, 13, 20, 31, 38, 62, 80 of Eighth Schedule)

BPR98 (ITA) - Capital gain or loss on ceded policies (Paragraph 55(1)(a)(ii) of Eighth Schedule)

BPR98 (ITA) – Capital gain or loss on ceded policies (Paragraph 55(1)(a)(ii) of Eighth Schedule)

BPR99 (STT) - Transfer of beneficial ownership of South African listed shares under a 'riskless principal' transaction ("Transfer" definition)

BPR99 (STT) – Transfer of beneficial ownership of South African listed shares under a ‘riskless principal’ transaction (“Transfer” definition)

BPR100 (ITA) (VAT) - Accrual date of short-term insurance premiums payable in terms of a guarantee policy, suretyship provided to the Master, time of supply of policy ("Gross income" definition)

BPR100 (ITA) (VAT) – Accrual date of short-term insurance premiums payable in terms of a guarantee policy, suretyship provided to the Master, time of supply of policy (“Gross income” definition)

BPR101 (STT) - Securities Transfer Tax - Asset-for-share transaction (Section 8(1)(a))

BPR101 (STT) – Securities Transfer Tax – Asset-for-share transaction (Section 8(1)(a))

BPR102 (ITA) - Registration of an external company and identifying a permanent establishment ("Permanent establishment" definition, section 10(1)(h), paragraph 2(1) of Eighth Schedule)

BPR102 (ITA) – Registration of an external company and identifying a permanent establishment (“Permanent establishment” definition, section 10(1)(h), paragraph 2(1) of Eighth Schedule)

BPR103 (ITA) - Share incentive scheme ("Gross income" definition, section 11(a), section 23(g), section 8C, section 55, section 58)

BPR103 (ITA) – Share incentive scheme (“Gross income” definition, section 11(a), section 23(g), section 8C, section 55, section 58)

BPR104 (ITA) (STT) - Intra-group transfer of shares as a result of restructuring (Section 45 of ITA, section 8(1)(a) of STT Act)

BPR104 (ITA) (STT) – Intra-group transfer of shares as a result of restructuring (Section 45 of ITA, section 8(1)(a) of STT Act)

BPR105 (ITA) - Tax implications for a resident relating to a single premium whole life insurance policy issued by an offshore insurer (Section 7(1))

BPR105 (ITA) – Tax implications for a resident relating to a single premium whole life insurance policy issued by an offshore insurer (Section 7(1))

BPR106 (ITA) - Application of section 24C to a maintenance trust ("Gross income" definition, section 24C, paragraph 80(2) of Eighth Schedule)

BPR106 (ITA) – Application of section 24C to a maintenance trust (“Gross income” definition, section 24C, paragraph 80(2) of Eighth Schedule)

BPR107 (ITA) - Recoupment of lease premium and rental amounts previously allowed as deductions in respect of a leased property (Section 8(5), paragraphs 20(1)(a), 20(1)(h)(ii)(aa) of Eighth Schedule)

BPR107 (ITA) – Recoupment of lease premium and rental amounts previously allowed as deductions in respect of a leased property (Section 8(5), paragraphs 20(1)(a), 20(1)(h)(ii)(aa) of Eighth Schedule)

BPR108 (ITA) - Issue of redeemable preference shares from reserves available for distribution ("Dividend" definition)

BPR108 (ITA) – Issue of redeemable preference shares from reserves available for distribution (“Dividend” definition)

BPR109 (ITA) - Loan granted with embedded option (Section 22, section 24J, paragraph 18, paragraph 20(1)(a), paragraph 20(c)(ix), paragraph 35, paragraph 43, paragraph 58 of Eighth Schedule)

BPR109 (ITA) – Loan granted with embedded option (Section 22, section 24J, paragraph 18, paragraph 20(1)(a), paragraph 20(c)(ix), paragraph 35, paragraph 43, paragraph 58 of Eighth Schedule)

BPR110 (ITA) - Toll manufacturing agreement and the attribution of the global sales of South African manufactured products to a foreign business establishment (Section 9D(9)(b)(ii)(bb))

BPR110 (ITA) – Toll manufacturing agreement and the attribution of the global sales of South African manufactured products to a foreign business establishment (Section 9D(9)(b)(ii)(bb))

BPR111 (ITA) - Research and development (R&D) expenditure paid to a fellow group company which is not a resident of South Africa (Section 11(a), 11(a), section 35)

BPR111 (ITA) – Research and development (R&D) expenditure paid to a fellow group company which is not a resident of South Africa (Section 11(a), 11(a), section 35)

BPR112 (ITA) - Interposing a co-operative between a South African holding company and its foreign subsidiaries (Section 10(1)(k)(ii)(dd), section 24B, paragraph 64B of Eighth Schedule)

BPR112 (ITA) – Interposing a co-operative between a South African holding company and its foreign subsidiaries (Section 10(1)(k)(ii)(dd), section 24B, paragraph 64B of Eighth Schedule)

BPR113 (ITA) - Expenditure associated with broad based black economic empowerment (BEE) (Section 11(a), section 23(g), section 23H)

BPR113 (ITA) – Expenditure associated with broad based black economic empowerment (BEE) (Section 11(a), section 23(g), section 23H)

BPR114 (ITA) - Loan facilities raised by a foreign permanent establishment from which deposits and advances are made (Section 24I, paragraph 43(1), Part XIII of Eighth Schedule)

BPR114 (ITA) – Loan facilities raised by a foreign permanent establishment from which deposits and advances are made (Section 24I, paragraph 43(1), Part XIII of Eighth Schedule)

BPR115 (ITA) - Incentive rewards paid to independent sales persons (“Remuneration” definition, “employer” definition, “employee” definition, paragraph 2(1)(a) of Fourth Schedule)

BPR115 (ITA) – Incentive rewards paid to independent sales persons (“Remuneration” definition, “employer” definition, “employee” definition, paragraph 2(1)(a) of Fourth Schedule)

BPR116 (ITA) - Distribution received by beneficiary from a non-resident trust and subsequent donation thereof by beneficiary to another non-res trust (Sections 10(1)(k)(ii)(dd), 25B, 56(1)(g)(ii))

BPR116 (ITA) – Distribution received by beneficiary from a non-resident trust and subsequent donation thereof by beneficiary to another non-res trust (Sections 10(1)(k)(ii)(dd), 25B, 56(1)(g)(ii))

BPR117 (ITA) - Obligation to deduct or withhold employee's tax in respect of a share option (Section 8C, paragraph 11A of Fourth Schedule)

BPR117 (ITA) – Obligation to deduct or withhold employee’s tax in respect of a share option (Section 8C, paragraph 11A of Fourth Schedule)

BPR118 (ITA) - Withholding dividends tax ("Dividend" definition, section 64D, section 64E, section 64F, section 64G, section 64H, section 64K)

BPR118 (ITA) – Withholding dividends tax (“Dividend” definition, section 64D, section 64E, section 64F, section 64G, section 64H, section 64K)

BPR119 (ITA) - Transfer of amounts contributed to a foreign pension fund to as SA retirement annuity fund (Sections 9(1)(g), 10(1)(gC), 11(k), 11(n), paragraphs 2(1)(a), 5 of Second Schedule)

BPR119 (ITA) – Transfer of amounts contributed to a foreign pension fund to as SA retirement annuity fund (Sections 9(1)(g), 10(1)(gC), 11(k), 11(n), paragraphs 2(1)(a), 5 of Second Schedule)

BPR120 (ITA) - The interaction between sections 45 and section 24J in the transfer of interest-bearing receivables under the corporate rules

BPR120 (ITA) – The interaction between sections 45 and section 24J in the transfer of interest-bearing receivables under the corporate rules

BPR121 (ITA) - Secondary tax on companies or dividends tax (Section 64B(1), “declared” definition, section 64E(1), section 64D)

BPR121 (ITA) – Secondary tax on companies or dividends tax (Section 64B(1), “declared” definition, section 64E(1), section 64D)

BPR122 (ITA) (STT) - Transfer of business of company as going concern to its holdco as a result of an amalgamation or merger transaction (Section 45, 47, 64FA, paragraph 38 of Eighth Schedule)

BPR122 (ITA) (STT) – Transfer of business of company as going concern to its holdco as a result of an amalgamation or merger transaction (Section 45, 47, 64FA, paragraph 38 of Eighth Schedule)

BPR123 (ITA) - Fibre optic cable to be used for electronic communications ("Affected asset" definition, section 12D)

BPR123 (ITA) – Fibre optic cable to be used for electronic communications (“Affected asset” definition, section 12D)

BPR124 (ITA) - Repayment of shareholders' loans from proceeds of issue of redeemable preference shares (“Contributed tax capital”, section 20(1)(a)(ii), paragraphs 12(5), 20(1)(a) Eighth Schedule)

BPR124 (ITA) – Repayment of shareholders’ loans from proceeds of issue of redeemable preference shares (“Contributed tax capital”, section 20(1)(a)(ii), paragraphs 12(5), 20(1)(a) Eighth Schedule)

BPR125 (ITA) - Vesting by discretionary trust of dividend rights to beneficiary (Sections 10(1)(t)(vii), 64D, "beneficial owner" definition, 64F(g) 64G(2)(a), paragraphs 63, 80(1) of Eighth Schedule)

BPR125 (ITA) – Vesting by discretionary trust of dividend rights to beneficiary (Sections 10(1)(t)(vii), 64D, “beneficial owner” definition, 64F(g) 64G(2)(a), paragraphs 63, 80(1) of Eighth Schedule)

BPR126 (ITA) (VAT) (STT) - Disposal of a business and investment shares as a result of restructuring, and the distribution of certain shares to shareholders (Section 42, section 46)

BPR126 (ITA) (VAT) (STT) – Disposal of a business and investment shares as a result of restructuring, and the distribution of certain shares to shareholders (Section 42, section 46)

BPR127 (ITA) - Relief from double taxation of foreign income (Section 5, section 10, section 24J, section 108, Zambia DTA)

BPR127 (ITA) – Relief from double taxation of foreign income (Section 5, section 10, section 24J, section 108, Zambia DTA)

BPR128 (ITA) - Disposal of equity shares in a foreign company (Section 41(1), “financial instrument”, “associated group companies”, “foreign financial instrument holding company” definitions)

BPR128 (ITA) – Disposal of equity shares in a foreign company (Section 41(1), “financial instrument”, “associated group companies”, “foreign financial instrument holding company” definitions)

BPR129 (ITA) - Beneficial owner of dividends (Section 64D, section 64F(a), "beneficial owner" definition)

BPR129 (ITA) – Beneficial owner of dividends (Section 64D, section 64F(a), “beneficial owner” definition)

BPR130 (ITA) - Sale of mining rights and the respective base cost of each mining right (Paragraphs 1, 3, 4, 11, 20, 33, 35, 38 of Eighth Schedule)

BPR130 (ITA) – Sale of mining rights and the respective base cost of each mining right (Paragraphs 1, 3, 4, 11, 20, 33, 35, 38 of Eighth Schedule)

BPR131 (ITA) - Vesting date of a restricted equity instrument (Section 8C, paragraph 2, paragraph 11A of Fourth Schedule)

BPR131 (ITA) – Vesting date of a restricted equity instrument (Section 8C, paragraph 2, paragraph 11A of Fourth Schedule)

BPR132 (ITA) - Disposal of a business as a going concern by a trust to a company in exchange for shares in the company (Section 41(2), section 42, paragraphs 11(1)(g), 12(5) of Eighth Schedule)

BPR132 (ITA) – Disposal of a business as a going concern by a trust to a company in exchange for shares in the company (Section 41(2), section 42, paragraphs 11(1)(g), 12(5) of Eighth Schedule)

BPR133 (ITA) - Transfer of a residence out of a company to a natural person (Section 64FA(1)(c), paragraph 51A of Eighth Schedule)

BPR133 (ITA) – Transfer of a residence out of a company to a natural person (Section 64FA(1)(c), paragraph 51A of Eighth Schedule)

BPR134 (ITA) - Exemption under section 10B(2)(a) in relation to a foreign dividend that is deemed to be received by a person who is a resident

BPR134 (ITA) – Exemption under section 10B(2)(a) in relation to a foreign dividend that is deemed to be received by a person who is a resident

BPR135 (ITA) - Improvements effected on land in terms of a long term lease (Paragraph (h) of "gross income" definition, section 11(g), section 11(h))

BPR135 (ITA) – Improvements effected on land in terms of a long term lease (Paragraph (h) of “gross income” definition, section 11(g), section 11(h))

BPR136 (ITA) - Taxation of subsistence allowances paid to employees (Section 8(1))

BPR136 (ITA) – Taxation of subsistence allowances paid to employees (Section 8(1))

BPR137 (ITA) - Sale of a business in terms of an intra-group transaction (Section 45, section 47)

BPR137 (ITA) – Sale of a business in terms of an intra-group transaction (Section 45, section 47)

BPR138 (ITA) - Subscription for shares at nominal values coupled to a repurchase agreement at the same nominal values (Section 24J, section 42, section 58, paragraph 38 of Eighth Schedule)

BPR138 (ITA) – Subscription for shares at nominal values coupled to a repurchase agreement at the same nominal values (Section 24J, section 42, section 58, paragraph 38 of Eighth Schedule)

BPR139 (ITA) - Disposal of assets by a recreational club (Paragraph 65B of Eighth Schedule)

BPR139 (ITA) – Disposal of assets by a recreational club (Paragraph 65B of Eighth Schedule)

BPR140 (ITA) - Unbundling transactions (Section 46)

BPR140 (ITA) – Unbundling transactions (Section 46)

BPR141 (ITA) (STT) - Transfer of securities from an untaxed policyholder fund of a long-term insurer to an untaxed policyholder fund of another long-term insurer (Section 41, section 45)

BPR141 (ITA) (STT) – Transfer of securities from an untaxed policyholder fund of a long-term insurer to an untaxed policyholder fund of another long-term insurer (Section 41, section 45)

BPR142 (ITA) - Deduction of interest expenditure (Section 24J)

BPR142 (ITA) – Deduction of interest expenditure (Section 24J)

BPR143 (ITA) - Preference shares constituting equity shares in relation to a headquarter company (“Equity share” definition, “headquarter company” definition)

BPR143 (ITA) – Preference shares constituting equity shares in relation to a headquarter company (“Equity share” definition, “headquarter company” definition)

BPR144 (ITA) - Write-off period in respect of the increase in either the cost or the value of assets pursuant to a section 45(4) de-grouping (Section 45(4)(b), section 11(e), section 12C, section 13)

BPR144 (ITA) – Write-off period in respect of the increase in either the cost or the value of assets pursuant to a section 45(4) de-grouping (Section 45(4)(b), section 11(e), section 12C, section 13)

BPR145 (ITA) - Allowances - Assets forming part of a sale and leaseback arrangement (Section 11(e))

BPR145 (ITA) – Allowances – Assets forming part of a sale and leaseback arrangement (Section 11(e))

BPR146 (ITA) - Mining tax - Contract mining agreement (“Mining operations” definition, “mining” definition, section 11(a), section 15(a), section 23(g), section 36, section 37A(1)(d)(ii))

BPR146 (ITA) – Mining tax – Contract mining agreement (“Mining operations” definition, “mining” definition, section 11(a), section 15(a), section 23(g), section 36, section 37A(1)(d)(ii))

BPR147 (ITA) - Consideration received for the surrender of a right to acquire shares ("Gross income" definition, section 8C)

BPR147 (ITA) – Consideration received for the surrender of a right to acquire shares (“Gross income” definition, section 8C)

BPR148 (ITA) - Dividends Tax Rate - Permanent establishment in South Africa (Section 64G(3)(b)(i), SA-Japan DTA)

BPR148 (ITA) – Dividends Tax Rate – Permanent establishment in South Africa (Section 64G(3)(b)(i), SA-Japan DTA)

BPR149 (ITA) - (Replaced on 14 August 2013 - see SARS website) Disposal of an asset that constitutes an equity share in a foreign company

BPR149 (ITA) – Disposal of an asset that constitutes an equity share in a foreign company (“Contributed tax capital”, “asset-for-share transaction” definitions, paragraph 64B of Eighth Schedule)

BPR150 (ITA) (VAT) - Tax treatment relating to a credit linked deposit (Section 11(a), section 23(g), section 24C, section 24J of ITA, section 7(1) of VAT Act)

BPR150 (ITA) (VAT) – Tax treatment relating to a credit linked deposit (Section 11(a), section 23(g), section 24C, section 24J of ITA, section 7(1) of VAT Act)

BPR151 (ITA) (EDA) - Renunciation of an inheritance (Section 55(1), donation" definition, paragraph 11, paragraph 67(2) of Eighth Schedule, section 4(q) of EDA)

BPR151 (ITA) (EDA) – Renunciation of an inheritance (Section 55(1), donation” definition, paragraph 11, paragraph 67(2) of Eighth Schedule, section 4(q) of EDA)

BPR152 (ITA) - Capital Gains Tax: Cancellation and extinguishment of a right to interest (Paragraph 3, paragraph 11(1)(b), paragraph 35(1), paragraph 38 of Eighth Schedule)

BPR152 (ITA) – Capital Gains Tax: Cancellation and extinguishment of a right to interest (Paragraph 3, paragraph 11(1)(b), paragraph 35(1), paragraph 38 of Eighth Schedule)

BPR153 (ITA) - Residency status of a non-resident who applies for a temporary residence permit ("Residence" definition)

BPR153 (ITA) – Residency status of a non-resident who applies for a temporary residence permit (“Residence” definition)

BPR154 (ITA) - Corporate rules: Acquisition of a debtors book (Section 11(j). section 45)

BPR154 (ITA) – Corporate rules: Acquisition of a debtors book (Section 11(j). section 45)

BPR155 (ITA) - Incentive for oil and gas production (“Production" definition, “oil and gas right” definition, “oil and gas income” definition, paragraph 5(2)(b) of Tenth Schedule)

BPR155 (ITA) – Incentive for oil and gas production (“Production” definition, “oil and gas right” definition, “oil and gas income” definition, paragraph 5(2)(b) of Tenth Schedule)

BPR156 (ITA) - Pension benefits accruing to a non-resident from a resident pension fund (Paragraph (a), paragraph (e) of "gross income" definition)

BPR156 (ITA) – Pension benefits accruing to a non-resident from a resident pension fund (Paragraph (a), paragraph (e) of “gross income” definition)

BPR157 (ITA) - Receipt of foreign assets and the subsequent donation thereof to a non-resident trust (Sections 25B, 10B(2)(a), 56(1)(g), 7(8), paragraphs 20(1)(h)(vi), 80(3) of Eighth Schedule)

BPR157 (ITA) – Receipt of foreign assets and the subsequent donation thereof to a non-resident trust (Sections 25B, 10B(2)(a), 56(1)(g), 7(8), paragraphs 20(1)(h)(vi), 80(3) of Eighth Schedule)

BPR158 (ITA) - (This ruling is only binding in respect of the specific applicant to whom it was issued and may not be relied upon by a third party) Transport services to employees

BPR158 (ITA) – Transport services provided by an employer to employees (Paragraph 10(2)(b) of Seventh Schedule)

BPR159 (ITA) - Asset-for-share and amalgamation transactions ("Trading stock" definition, section 41(1), section 42, section 44(1))

BPR159 (ITA) – Asset-for-share and amalgamation transactions (“Trading stock” definition, section 41(1), section 42, section 44(1))

BPR160 (ITA) (VAT) - Incentive payments (Section 11(a) of ITA, "consideration" definition, section 20 of VAT Act)

BPR160 (ITA) (VAT) – Incentive payments (Section 11(a) of ITA, “consideration” definition, section 20 of VAT Act)

BPR161 (ITA) - Employee Share Ownership Plan (Section 11(a), section 23(g), section 54, section 58, paragraph 2(1), paragraph 11A(4) of Fourth Schedule)

BPR161 (ITA) – Employee Share Ownership Plan (Section 11(a), section 23(g), section 54, section 58, paragraph 2(1), paragraph 11A(4) of Fourth Schedule)

BPR162 (ITA) (VAT) - Sale of an oil and gas right (Paragraph 1 of Eighth Schedule, paragraph 1, paragraph 7 of Tenth Schedule, section 9, section 16 of VAT Act)

BPR162 (ITA) (VAT) – Sale of an oil and gas right (Paragraph 1 of Eighth Schedule, paragraph 1, paragraph 7 of Tenth Schedule, section 9, section 16 of VAT Act)

BPR163 (ITA) - Interest on replacement loans and proceeds arising from a share repurchase ("Contributed tax capital", section 10(1)(k), 22B, 24J, 64F, paragraphs 35, 43A of Eighth Schedule)

BPR163 (ITA) – Interest on replacement loans and proceeds arising from a share repurchase (“Contributed tax capital”, section 10(1)(k), 22B, 24J, 64F, paragraphs 35, 43A of Eighth Schedule)

BPR164 (ITA) - Buy-back of shares at a purchase price in excess of their market value (Section 55, section 58, paragraph 38 of Eighth Schedule)

BPR164 (ITA) – Buy-back of shares at a purchase price in excess of their market value (Section 55, section 58, paragraph 38 of Eighth Schedule)

BPR165 (ITA) - Letting of accommodation where the provision of meals is outsourced ("Hotel keeper" definition, section 13bis)

BPR165 (ITA) – Letting of accommodation where the provision of meals is outsourced (“Hotel keeper” definition, section 13bis)

BPR166 (ITA) - Change of place of incorporation (domicile) of a controlled foreign company (Paragraph 1, "Disposal" definition, paragraph 11 of Eighth Schedule)

BPR166 (ITA) – Change of place of incorporation (domicile) of a controlled foreign company (Paragraph 1, “Disposal” definition, paragraph 11 of Eighth Schedule)

BPR167 (ITA) - Debentures tracking the value of a reference asset ("Gross income", "trading stock" definitions, section 11(a), section 23(g), section 22(1)(a))

BPR167 (ITA) – Debentures tracking the value of a reference asset (“Gross income”, “trading stock” definitions, section 11(a), section 23(g), section 22(1)(a))

BPR168 (ITA) - Corporate rule: Disposal of assets within 18 months of acquisition (Section 42(7), section 45(2), section 45(3))

BPR168 (ITA) – Corporate rule: Disposal of assets within 18 months of acquisition (Section 42(7), section 45(2), section 45(3))

BPR169 (ITA) - Commercial building allowance (Section 13quin)

BPR169 (ITA) – Commercial building allowance (Section 13quin)

BPR170 (ITA) - Definition of unrestricted equity instrument (Section 8C(7))

BPR170 (ITA) – Definition of unrestricted equity instrument (Section 8C(7))

BPR171 (ITA) (STT) - Amalgamation Transaction (Section 44, paragraph 11 of Eighth Schedule, section 8(1)(a)(ii) of STT Act)

BPR171 (ITA) (STT) – Amalgamation Transaction (Section 44, paragraph 11 of Eighth Schedule, section 8(1)(a)(ii) of STT Act)

BPR172 (ITA) - Plant used in the production of renewable energy (Section 12B)

BPR172 (ITA) – Plant used in the production of renewable energy (Section 12B)

BPR173 (ITA) - Repayment of shareholder loan from proceeds of a new issue of ordinary shares (Section 19, paragraph 12A of Eighth Schedule)

BPR173 (ITA) – Repayment of shareholder loan from proceeds of a new issue of ordinary shares (Section 19, paragraph 12A of Eighth Schedule)

BPR174 (ITA) - (Some of the guidance contained in this ruling is affected by subsequent law changes. Refer to BPR354) Receipts of an incentive trust and vesting of shares in qualifying employee

BPR174 (ITA) – Receipts of an incentive trust and vesting of shares in qualifying employee (“Gross income” definition, paragraph 11(1)(d), paragraph 20(1)(h)(i) 80(1) of Eighth Schedule)

BPR175 (ITA) (VAT) - Debt purchase transactions (Section 11(a), section 23(g), section 24J of ITA, “enterprise” definition, section 7(1)(a), section 12(a) of VAT Act)

BPR175 (ITA) (VAT) – Debt purchase transactions (Section 11(a), section 23(g), section 24J of ITA, “enterprise” definition, section 7(1)(a), section 12(a) of VAT Act)

BPR176 (ITA) - Financial instruments not issued by a "listed company" as defined; Application of the words "for investment purposes" ("Foreign investment entity" definition)

BPR176 (ITA) – Financial instruments not issued by a “listed company” as defined; Application of the words “for investment purposes” (“Foreign investment entity” definition)

BPR177 (ITA) - Improvements on land by sub-lessee under a sub-lease ("Gross income" definition, section 11(g), section 11(h))

BPR177 (ITA) – Improvements on land by sub-lessee under a sub-lease (“Gross income” definition, section 11(g), section 11(h))

BPR178 (ITA) - International corporate restructuring (“Company”, “equity share”, “foreign company”, “group of companies”, “share” definitions, section 42, section 45)

BPR178 (ITA) – International corporate restructuring (“Company”, “equity share”, “foreign company”, “group of companies”, “share” definitions, section 42, section 45)

BPR179 (ITA) - Single premium life insurance policy issued by an off-shore insurer (Section 7(1), paragraph 11(1), paragraph 35(1), paragraph 40, paragraph 55 of Eighth Schedule)

BPR179 (ITA) – Single premium life insurance policy issued by an off-shore insurer (Section 7(1), paragraph 11(1), paragraph 35(1), paragraph 40, paragraph 55 of Eighth Schedule)

BPR180 (ITA) - Improvements effected on land not owned by taxpayer (Section 12N)

BPR180 (ITA) – Improvements effected on land not owned by taxpayer (Section 12N)

BPR181 (ITA) - Withholding tax on interest in relation to a foreign government (“Resident”, sections 9(2)(b), 24J(1), “interest”, section 50A(1), “foreign person”, sections 50B, 50E, Denmark DTA)

BPR181 (ITA) – Withholding tax on interest in relation to a foreign government (“Resident”, sections 9(2)(b), 24J(1), “interest”, section 50A(1), “foreign person”, sections 50B, 50E, Denmark DTA)

BPR182 (ITA) - Waiver of debt that funded mining capital expenditure (Section 15(a), section 36, section 19, paragraph 12A of Eighth Schedule)

BPR182 (ITA) – Waiver of debt that funded mining capital expenditure (Section 15(a), section 36, section 19, paragraph 12A of Eighth Schedule)

BPR183 (ITA) - Employee Housing Scheme (Paragraph (c), paragraph (i) of "gross income" definition, 2(a), paragraph 2(d) of Seventh Schedule)

BPR183 (ITA) – Employee Housing Scheme (Paragraph (c), paragraph (i) of “gross income” definition, 2(a), paragraph 2(d) of Seventh Schedule)

BPR184 (ITA) - Asset-for-Share Transaction (Section 24BA, section 42, section 54, section 58, paragraph 38 of Eighth Schedule)

BPR184 (ITA) – Asset-for-Share Transaction (Section 24BA, section 42, section 54, section 58, paragraph 38 of Eighth Schedule)

BPR185 (ITA) - Corporate Rules: Disposal of assets and liabilities as part of a group restructure (Section 7B, section 11(a), section 23(g), section 37A, section 42)

BPR185 (ITA) – Corporate Rules: Disposal of assets and liabilities as part of a group restructure (Section 7B, section 11(a), section 23(g), section 37A, section 42)

BPR186 (ITA) (STT) - Asset-for-Share transaction between a resident private company and a collective investment scheme (CIS) in securities (Section 24J, 41, 42 of ITA Act, section 1, 8 of STT Act)

BPR186 (ITA) (STT) – Asset-for-Share transaction between a resident private company and a collective investment scheme (CIS) in securities (Section 24J, 41, 42 of ITA Act, section 1, 8 of STT Act)

BPR187 (ITA) - Waiver of an intra-group loan that funded the acquisition of a mining operation (Sections 8(4)(a), 15(a) 19, 36, 45, paragraphs 12A, 38(1), 56(1) of Eighth Schedule)

BPR187 (ITA) – Waiver of an intra-group loan that funded the acquisition of a mining operation (Sections 8(4)(a), 15(a) 19, 36, 45, paragraphs 12A, 38(1), 56(1) of Eighth Schedule)

BPR188 (ITA) - Conversion of a public benefit organisation to a for-profit company (Section 30)

BPR188 (ITA) – Conversion of a public benefit organisation to a for-profit company (Section 30)

BPR189 (ITA) - Acquisition of shares subject to suspensive conditions ("Connected person" definition, section 24J, paragraph 13, paragraph 20(1)(a) of Eighth Schedule)

BPR189 (ITA) – Acquisition of shares subject to suspensive conditions (“Connected person” definition, section 24J, paragraph 13, paragraph 20(1)(a) of Eighth Schedule)

BPR190 (ITA) (STT) - Notional Funding Arrangement: The issue and potential repurchase of ordinary shares (Section 24J, paragraph 11(1)(a), paragraph 35 of Eighth Schedule)

BPR190 (ITA) (STT) – Notional Funding Arrangement: The issue and potential repurchase of ordinary shares (Section 24J, paragraph 11(1)(a), paragraph 35 of Eighth Schedule)

BPR191 (ITA) - Refinancing of debt through preference share funding (Section 8E, section 8EA, section 19, paragraph 12A of Eighth Schedule)

BPR191 (ITA) – Refinancing of debt through preference share funding (Section 8E, section 8EA, section 19, paragraph 12A of Eighth Schedule)

BPR192 (ITA) - Cross border interest-free loan and withholding tax on interest (Section 31, section 50B, section 50E)

BPR192 (ITA) – Cross border interest-free loan and withholding tax on interest (Section 31, section 50B, section 50E)

BPR193 (ITA) - Debt reduction by way of set-off (Section 19 definition of "reduction amount", paragraph 12A, paragraph 20(3)(b) of Eighth Schedule)

BPR193 (ITA) – Debt reduction by way of set-off (Section 19 definition of “reduction amount”, paragraph 12A, paragraph 20(3)(b) of Eighth Schedule)

BPR194 (ITA) (STT) - Disposal of shares through a share buy-back and a donation (Sections 18A, 54, 56(1)(h), 64D, "dividend" definition, paragraphs 2(1), 11(1) AND 11(2)(b) of Eighth Schedule)

BPR194 (ITA) (STT) – Disposal of shares through a share buy-back and a donation (Sections 18A, 54, 56(1)(h), 64D, “dividend” definition, paragraphs 2(1), 11(1) AND 11(2)(b) of Eighth Schedule)

BPR195 (ITA) (STT) - Securities transfer tax exemption where election has been made that section 42 will not apply (Sections 40CA, 42, paragraphs 2(1)(b), 20(1)(a) of Eighth Schedule)

BPR195 (ITA) (STT) – Securities transfer tax exemption where election has been made that section 42 will not apply (Sections 40CA, 42, paragraphs 2(1)(b), 20(1)(a) of Eighth Schedule)

BPR196 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) Employees' Tax: Monthly pension benefits in respect of foreign services rendered

BPR196 (ITA) – Employees’ Tax: Monthly pension benefits in respect of foreign services rendered (Sections 9(2)(i), 10(1)(gC)(ii), “remuneration” definition, paragraph 2(1) of Fourth Schedule)

BPR197 (ITA) (EDA) - Exemption from donations tax and net value of an estate (Section 56(1)(g)(ii) of ITA, section 4(e)(ii)(aa), section 4(e)(iii) of EDA)

BPR197 (ITA) (EDA) – Exemption from donations tax and net value of an estate (Section 56(1)(g)(ii) of ITA, section 4(e)(ii)(aa), section 4(e)(iii) of EDA)

BPR198 (ITA) - Distribution of a debit loan account in anticipation of deregistration of a company (Section 10(1)(k), section 47, section 64D, section 64FA(1)(b))

BPR198 (ITA) – Distribution of a debit loan account in anticipation of deregistration of a company (Section 10(1)(k), section 47, section 64D, section 64FA(1)(b))

BPR199 (ITA) - Exemption from income tax of dividends received by virtue of restricted equity instruments (Section 8C(7), “restricted equity instrument” definition, section 10(1)(k)(i))

BPR199 (ITA) – Exemption from income tax of dividends received by virtue of restricted equity instruments (Section 8C(7), “restricted equity instrument” definition, section 10(1)(k)(i))

BPR200 (ITA) - Source of income of commission payable to non-resident junket agents (Section 47A, section 51A)

BPR200 (ITA) – Source of income of commission payable to non-resident junket agents (Section 47A, section 51A)

BPR201 (ITA) - Issue of capitalisation shares (“Contributed tax capital”; “dividend”, “return of capital” definitions, section 8C, section 40C, section 42(5), 42(6), paragraph 11 of Eighth Schedule)

BPR201 (ITA) – Issue of capitalisation shares (“Contributed tax capital”; “dividend”, “return of capital” definitions, section 8C, section 40C, section 42(5), 42(6), paragraph 11 of Eighth Schedule)

BPR202 (ITA) - Application of section 13quin subsequent to an intra-group transaction under section 45 (Section 13quin, section 45(3))

BPR202 (ITA) – Application of section 13quin subsequent to an intra-group transaction under section 45 (Section 13quin, section 45(3))

BPR203 (STT) - Renunciation of a usufruct over shares (“Security” definition, “transfer” definition, section 2, section 5 of STT Act)

BPR203 (STT) – Renunciation of a usufruct over shares (“Security” definition, “transfer” definition, section 2, section 5 of STT Act)

BPR204 (ITA) - Definition of "disposal" for purposes of asset-for-share and amalgamation transactions; "qualifying distribution" upon conversion to a corporate real estate investment trust (REIT)

BPR204 (ITA) – Definition of “disposal” for purposes of asset-for-share and amalgamation transactions; “qualifying distribution” upon conversion to a corporate real estate investment trust (REIT)

BPR205 (ITA) - Meaning of “controlled group company” and “equity share” (Section 12E(4)(c), section 12J)

BPR205 (ITA) – Meaning of “controlled group company” and “equity share” (Section 12E(4)(c), section 12J)

BPR206 (ITA) (VAT) (TDA) - Disposal by a share block company of its sectional title units to its share block holders (Section 64FA. paragraph 67B of Eighth Schedule, sections 8(19), 10(27) VAT Act)

BPR206 (ITA) (VAT) (TDA) – Disposal by a share block company of its sectional title units to its share block holders (Section 64FA. paragraph 67B of Eighth Schedule, sections 8(19), 10(27) VAT Act)

BPR207 (ITA) - Merger of two controlled foreign companies (CFCs) (Section 9H(6), section 24BA, section 44)

BPR207 (ITA) – Merger of two controlled foreign companies (CFCs) (Section 9H(6), section 24BA, section 44)

BPR208 (ITA) - Repayment of shareholder’s loan from proceeds of a new share issue (Section 19, paragraph 12A of Eighth Schedule)

BPR208 (ITA) – Repayment of shareholder’s loan from proceeds of a new share issue (Section 19, paragraph 12A of Eighth Schedule)

BPR209 (ITA) - Dividends tax: Distribution of dividends to employees through a discretionary trust (“Dividend”, “gross income”, “income”, section 10(1)(k)(i)(ii), sections 64D, 64F(1)(l), 64G(2)(a))

BPR209 (ITA) – Dividends tax: Distribution of dividends to employees through a discretionary trust (“Dividend”, “gross income”, “income”, section 10(1)(k)(i)(ii), sections 64D, 64F(1)(l), 64G(2)(a))

BPR210 (ITA) - Liquidation distribution followed by an amalgamation transaction (Section 44, section 47)

BPR210 (ITA) – Liquidation distribution followed by an amalgamation transaction (Section 44, section 47)

BPR211 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) Transfer of exchange items using corporate rules

BPR211 (ITA) – Transfer of exchange items using corporate rules (Section 24I, section 42)

BPR212 (ITA) - Tax consequences for the issuer and security company of listed credit linked notes (Section 24J, paragraph 3, paragraph 4, paragraph 12A, paragraph 20(3)(b) of Eighth Schedule)

BPR212 (ITA) – Tax consequences for the issuer and security company of listed credit linked notes (Section 24J, paragraph 3, paragraph 4, paragraph 12A, paragraph 20(3)(b) of Eighth Schedule)

BPR213 (ITA) (STT) - Repayment of intercompany loans from proceeds of a new share issue (Sections 8(4)(a), 19, paragraph 12A of Eighth Schedule, "transfer" definition of STT Act)

BPR213 (ITA) (STT) – Repayment of intercompany loans from proceeds of a new share issue (Sections 8(4)(a), 19, paragraph 12A of Eighth Schedule, “transfer” definition of STT Act)

BPR214 (ITA) - Third-party backed shares (Section 8EA)

BPR214 (ITA) – Third-party backed shares (Section 8EA)

BPR215 (ITA) - Source and nature of satellite capacity fees (“Gross income” definition, "service fee" definition of section 51A, section 51B)

BPR215 (ITA) – Source and nature of satellite capacity fees (“Gross income” definition, “service fee” definition of section 51A, section 51B)

BPR216 (ITA) - Tax consequences of the issuing of additional tier 1 capital instruments by a registered bank (Sections 8(4)(a), 8F, 8FA, 11(a), 19, 23(g), 24J, 24JB, paragraph 12A of Eighth Schedule)

BPR216 (ITA) – Tax consequences of the issuing of additional tier 1 capital instruments by a registered bank (Sections 8(4)(a), 8F, 8FA, 11(a), 19, 23(g), 24J, 24JB, paragraph 12A of Eighth Schedule)

BPR217 (EDA) - Estate duty implications for non-resident individual investors (Section 2, section 3, section 4A of EDA)

BPR217 (EDA) – Estate duty implications for non-resident individual investors (Section 2, section 3, section 4A of EDA)

BPR218 (ITA) - Qualifying distributions to be made by a REIT ("REIT” definition, section 25BB, section 44)

BPR218 (ITA) – Qualifying distributions to be made by a REIT (“REIT” definition, section 25BB, section 44)

BPR219 (ITA) (STT) - (This ruling is only binding in respect of the specific applicant to whom it was issued and may not be relied upon by a third party) Corporatisation

BPR219 (ITA) (STT) – Corporatisation of a collective investment scheme in property and an amalgamation followed by an asset-for-share transaction (Sections 25BB, 42, 44, 56(1)(r), section 8 of STT)

BPR220 (ITA) - Contribution by a mining company to a trust pursuant to a share incentive scheme (Section 15. section 36(11))

BPR220 (ITA) – Contribution by a mining company to a trust pursuant to a share incentive scheme (Section 15. section 36(11))

BPR221 (ITA) - Deductibility of the cost of assets to be acquired to construct roads (Section 12C(1)(a))

BPR221 (ITA) – Deductibility of the cost of assets to be acquired to construct roads (Section 12C(1)(a))

BPR222 (ITA) - Foreign partnership – Rebate in respect of foreign taxes on income (Section 6quat)

BPR222 (ITA) – Foreign partnership – Rebate in respect of foreign taxes on income (Section 6quat)

BPR223 (ITA) - Headquarter companies: Acquisitions of shares and loans (Section 8FA, section 9I(2)(b), section 9I(2)(c), section 20C(2), section 31(5))

BPR223 (ITA) – Headquarter companies: Acquisitions of shares and loans (Section 8FA, section 9I(2)(b), section 9I(2)(c), section 20C(2), section 31(5))

BPR224 (ITA) - Non-resident – Source of income from the operation of ships ("Gross income" definition, section 33)

BPR224 (ITA) – Non-resident – Source of income from the operation of ships (“Gross income” definition, section 33)

BPR225 (ITA) - Hybrid debt instruments (Section 8F, section 64D, section 64EA)

BPR225 (ITA) – Hybrid debt instruments (Section 8F, section 64D, section 64EA)

BPR226 (ITA) (VAT) (STT) - Transfer of the long-term insurance business, partly to a third party and partly intra-group (Sections 29A, 45, paragraphs 10(b), 12A, 35, 55(1)(a)(i) of Eighth Schedule)

BPR226 (ITA) (VAT) (STT) – Transfer of the long-term insurance business, partly to a third party and partly intra-group (Sections 29A, 45, paragraphs 10(b), 12A, 35, 55(1)(a)(i) of Eighth Schedule)

BPR227 (ITA) (STT) - Share subscription transaction followed by two share repurchase transactions (Sections 9C, 10(1)(k), 64E, 64EA, 64F, paragraphs 3, 4, 11, 35 of Eighth Schedule)

BPR227 (ITA) (STT) – Share subscription transaction followed by two share repurchase transactions (Sections 9C, 10(1)(k), 64E, 64EA, 64F, paragraphs 3, 4, 11, 35 of Eighth Schedule)

BPR228 (ITA) - Whether an investment of preference share funding in a newly established business is for a "qualifying purpose" (Section 8EA(1), "operating company", "qualifying purpose" definitions)

BPR228 (ITA) – Whether an investment of preference share funding in a newly established business is for a “qualifying purpose” (Section 8EA(1), “operating company”, “qualifying purpose” definitions)

BPR229 (ITA) - Employer provided accommodation to employees (Paragraph 2(a), paragraph 5(1), paragraph 5(2), paragraph 5(3A) of Seventh Schedule)

BPR229 (ITA) – Employer provided accommodation to employees (Paragraph 2(a), paragraph 5(1), paragraph 5(2), paragraph 5(3A) of Seventh Schedule)

BPR230 (ITA) - Disposal of an asset in terms of an asset-for-share transaction within 18 months of its acquisition in terms of an intra-group transaction (Section 42(1), section 42(2), section 45(5))

BPR230 (ITA) – Disposal of an asset in terms of an asset-for-share transaction within 18 months of its acquisition in terms of an intra-group transaction (Section 42(1), section 42(2), section 45(5))

BPR231 (ITA) (STT) - Corporate restructuring by way of asset-for-share and amalgamation transactions (Section 42. section 44, paragraph 11(2)(b)(i) of Eighth Schedule, section 8(1)(a)(ii) of STT Act)

BPR231 (ITA) (STT) – Corporate restructuring by way of asset-for-share and amalgamation transactions (Section 42. section 44, paragraph 11(2)(b)(i) of Eighth Schedule, section 8(1)(a)(ii) of STT Act)

BPR232 (ITA) - Equity shares to be issued by resultant company as part of an amalgamation transaction ("Equity share", "amalgamation transaction" definitions, section 44(1))

BPR232 (ITA) – Equity shares to be issued by resultant company as part of an amalgamation transaction (“Equity share”, “amalgamation transaction” definitions, section 44(1))

BPR233 (ITA) - Transfer of a part of a business to a fellow subsidiary (Section 8(4)(a), section 11(a), section 24C, section 45(4B), paragraph 3(a), paragraph 4(a), 4(b)(ii)(aa) of Eighth Schedule)

BPR233 (ITA) – Transfer of a part of a business to a fellow subsidiary (Section 8(4)(a), section 11(a), section 24C, section 45(4B), paragraph 3(a), paragraph 4(a), 4(b)(ii)(aa) of Eighth Schedule)

BPR234 (ITA) (STT) - Asset-for-share and unbundling transactions not regulated by sections 42 and 46 ("Contributed tax capital" definition, paragraphs 11(2)(b), 39, 75 of Eighth Schedule)

BPR234 (ITA) (STT) – Asset-for-share and unbundling transactions not regulated by sections 42 and 46 (“Contributed tax capital” definition, paragraphs 11(2)(b), 39, 75 of Eighth Schedule)

BPR235 (ITA) - Income tax consequences for parties to an unbundling transaction ("Foreign company", "resident", section 9D, section 9H, section 42, section 46, paragraph 12 of Eighth Schedule)

BPR235 (ITA) – Income tax consequences for parties to an unbundling transaction (“Foreign company”, “resident”, section 9D, section 9H, section 42, section 46, paragraph 12 of Eighth Schedule)

BPR236 (ITA) - (Replaced on 25 July 2016 - see SARS website) Set-off of a loan account arising from an intra-group transaction to acquire equity shares

BPR236 (ITA) – Set-off of a loan account arising from an intra-group transaction to acquire equity shares (Sections 10(1)(k), 24J, 41, 45, 56, 58, 64D, 64E, 64FA, para. 11, 35, 75 Eighth Schedule)

BPR237 (ITA) (VAT) (TDA) - Reinstatement of a deregistered company to transfer immovable properties (Section 44(13) if ITA, section 8(25) of VAT Act, 9(1)(l)(iB) of TDA)

BPR237 (ITA) (VAT) (TDA) – Reinstatement of a deregistered company to transfer immovable properties (Section 44(13) if ITA, section 8(25) of VAT Act, 9(1)(l)(iB) of TDA)

BPR238 (ITA) - Taxation of receipts by or accruals to a programme of activities of a clean development mechanism project ("Gross income" definition)

BPR238 (ITA) – Taxation of receipts by or accruals to a programme of activities of a clean development mechanism project (“Gross income” definition)

BPR239 (ITA) - Cash contributions made to a special purpose vehicle established to provide housing to mine workers ("Capital expenditure", section 15(a), 36(11), paragraphs 3, 11 of Eighth Schedule)

BPR239 (ITA) – Cash contributions made to a special purpose vehicle established to provide housing to mine workers (“Capital expenditure”, section 15(a), 36(11), paragraphs 3, 11 of Eighth Schedule)

BPR240 (ITA) - Taxation of parties to share index linked notes ("Gross income" definition, section 8(4)(a), section 11(a), section 23H, section 24C, section 24J, section 24L, section 24M)

BPR240 (ITA) – Taxation of parties to share index linked notes (“Gross income” definition, section 8(4)(a), section 11(a), section 23H, section 24C, section 24J, section 24L, section 24M)

BPR241 (ITA) - Award received for a black economic empowerment (BEE) training initiative (Section 10(1)(k), section 24C, section 25B, paragraphs 11(1)(d), 13(1)(a)(iiA), 38, 75, 80 of Eighth Schedule)

BPR241 (ITA) – Award received for a black economic empowerment (BEE) training initiative (Section 10(1)(k), section 24C, section 25B, paragraphs 11(1)(d), 13(1)(a)(iiA), 38, 75, 80 of Eighth Schedule)

BPR242 (ITA) - Venture capital company investment in qualifying companies carrying on business as hotel keepers (“Controlled group company", “equity share”, "hotel keeper”, sections 11(e), 12C, 12J)

BPR242 (ITA) – Venture capital company investment in qualifying companies carrying on business as hotel keepers (“Controlled group company”, “equity share”, “hotel keeper”, sections 11(e), 12C, 12J)

BPR243 (ITA) - Termination of a subcontracting agreement and implementing of a toll manufacturing arrangement ("Asset" definition, paragraph 11(1)(b) of Eighth Schedule)

BPR243 (ITA) – Termination of a subcontracting agreement and implementing of a toll manufacturing arrangement (“Asset” definition, paragraph 11(1)(b) of Eighth Schedule)

BPR244 (ITA) - Disposal of an undivided interest in immovable property by way of an amalgamation transaction (“Trading stock” definition, section 13quin, section 41(1), section 44)

BPR244 (ITA) – Disposal of an undivided interest in immovable property by way of an amalgamation transaction (“Trading stock” definition, section 13quin, section 41(1), section 44)

BPR245 (ITA) (VAT) - Time of accrual of short-term insurance premiums and time of supply of security provided to the Master of the High Court ("Invoice" definition, sections 9, 20 of VAT Act)

BPR245 (ITA) (VAT) – Time of accrual of short-term insurance premiums and time of supply of security provided to the Master of the High Court (“Invoice” definition, sections 9, 20 of VAT Act)

BPR246 (ITA) - Debt reduction and capitalisation (Section 8(4)(a), section 19, paragraph 12A of Eighth Schedule)

BPR246 (ITA) – Debt reduction and capitalisation (Section 8(4)(a), section 19, paragraph 12A of Eighth Schedule)

BPR247 (ITA) - Employer contributions to foreign social and pension funds in respect of a non-resident ("Remuneration" definition of Fourth Schedule, paragraphs 2(k), 2(l) of Seventh Schedule)

BPR247 (ITA) – Employer contributions to foreign social and pension funds in respect of a non-resident (“Remuneration” definition of Fourth Schedule, paragraphs 2(k), 2(l) of Seventh Schedule)

BPR248 (ITA) - Deduction of interest on asset backed notes (Section 8FA, section 24J(2))

BPR248 (ITA) – Deduction of interest on asset backed notes (Section 8FA, section 24J(2))

BPR249 (ITA) - Corporate group restructuring involving multiple transactions ("Contributed tax capital", "base cost" definitions, sections 42, 44, 46, paragraphs 13, 20(1)(a) of Eighth Schedule)

BPR249 (ITA) – Corporate group restructuring involving multiple transactions (“Contributed tax capital”, “base cost” definitions, sections 42, 44, 46, paragraphs 13, 20(1)(a) of Eighth Schedule)

BPR250 (ITA) - Risk policies (Section 29A(1), "risk policy" definition)

BPR250 (ITA) – Risk policies (Section 29A(1), “risk policy” definition)

BPR251 (ITA) - Cancellation of reinsurance agreement (“Person”, “company”, "equity share" definitions, section 24BA, section 41(1), section 42, paragraphs 10(b)(ii), 20, 31(1), 35 of Eighth Schedule)

BPR251 (ITA) – Cancellation of reinsurance agreement (“Person”, “company”, “equity share” definitions, section 24BA, section 41(1), section 42, paragraphs 10(b)(ii), 20, 31(1), 35 of Eighth Schedule)

BPR252 (ITA) - Donations tax and capital gains tax consequences of the part waiver of a loan and reduction of the interest rate (Section 54, section 58, paragraph 12A of Eighth Schedule)

BPR252 (ITA) – Donations tax and capital gains tax consequences of the part waiver of a loan and reduction of the interest rate (Section 54, section 58, paragraph 12A of Eighth Schedule)

BPR253 (ITA) - Donations tax consequences of a transaction to introduce a BEE shareholder into a group ("Donation" definition, section 54, section 55(1), section 57, section 58)

BPR253 (ITA) – Donations tax consequences of a transaction to introduce a BEE shareholder into a group (“Donation” definition, section 54, section 55(1), section 57, section 58)

BPR254 (ITA) (STT) - Consequences of cross-border and domestic asset-for-share transactions (Section 24BA, section 42, section 64FA of ITA, section 8(1)(a)(i), section 8(1)(a)(vi) of STT Act)

BPR254 (ITA) (STT) – Consequences of cross-border and domestic asset-for-share transactions (Section 24BA, section 42, section 64FA of ITA, section 8(1)(a)(i), section 8(1)(a)(vi) of STT Act)

BPR255 (ITA) - Debt reduction by means of set-off (Section 8(4)(a), section 19, paragraph 12A, paragraph 20(3)(a) of Eighth Schedule)

BPR255 (ITA) – Debt reduction by means of set-off (Section 8(4)(a), section 19, paragraph 12A, paragraph 20(3)(a) of Eighth Schedule)

BPR256 (ITA) (VAT) - Mining rehabilitation ("Gross income" definition, section 8(4)(a), section 11(a), section 37A of ITA, "enterprise" definition, section 16, section 17, section 20 of VAT Act)

BPR256 (ITA) (VAT) – Mining rehabilitation (“Gross income” definition, section 8(4)(a), section 11(a), section 37A of ITA, “enterprise” definition, section 16, section 17, section 20 of VAT Act)

BPR257 (ITA) - (This BPR was replaced on 20 January 2017 to provide for textual changes and additions to the original ruling) Islamic financing arrangement

BPR257 (ITA) – Islamic financing arrangement (“Gross income” definition, section 8F, section 8FA, section 19, section 24J, section 24JA, section 24JB, section 25B, paragraph 12A of Eighth Schedule)

BPR258 (ITA) (STT) - Corporate group restructuring (“Contributed tax capital”, “return of capital”, sections 9D, 24BA, 41, 42, 45, paragraphs 11, 12(4), 24(1), 64B, 76B of Eighth Schedule)

BPR258 (ITA) (STT) – Corporate group restructuring (“Contributed tax capital”, “return of capital”, sections 9D, 24BA, 41, 42, 45, paragraphs 11, 12(4), 24(1), 64B, 76B of Eighth Schedule)

BPR259 (ITA) - Capital gains tax implications for an employee share trust (Section 8C, paragraph 20(1)(h)(i), paragraph 35, paragraph 38, paragraph 80 of Eighth Schedule)

BPR259 (ITA) – Capital gains tax implications for an employee share trust (Section 8C, paragraph 20(1)(h)(i), paragraph 35, paragraph 38, paragraph 80 of Eighth Schedule)

BPR260 (ITA) - Interest on loans used to acquire shares (Section 23(f), section 23(g), section 24J)

BPR260 (ITA) – Interest on loans used to acquire shares (Section 23(f), section 23(g), section 24J)

BPR261 (ITA) - Repurchase of restricted equity instruments (Section 8C, paragraph 20(3)(b), paragraph 80(2), paragraph 80(2A) of Eighth Schedule)

BPR261 (ITA) – Repurchase of restricted equity instruments (Section 8C, paragraph 20(3)(b), paragraph 80(2), paragraph 80(2A) of Eighth Schedule)

BPR262 (ITA) - Employer-provided transport service (Paragraph 2(e), paragraph 10(1)(b), paragraph 10(2)(b) of Seventh Schedule)

BPR262 (ITA) – Employer-provided transport service (Paragraph 2(e), paragraph 10(1)(b), paragraph 10(2)(b) of Seventh Schedule)

BPR263 (ITA) - Hybrid interest (Section 8FA, section 10(1)(k)(i), "interest" definition of section 24J(1), section 24JB(2)(b), section 64D, section 64E, section 64EA, section 64F, section 64FA)

BPR263 (ITA) – Hybrid interest (Section 8FA, section 10(1)(k)(i), “interest” definition of section 24J(1), section 24JB(2)(b), section 64D, section 64E, section 64EA, section 64F, section 64FA)

BPR264 (ITA) - Venture capital company shares (Section 12J(1), “Equity share”, “controlled group company”, "venture capital share", “qualifying company”, “qualifying share” definitions)

BPR264 (ITA) – Venture capital company shares (Section 12J(1), “Equity share”, “controlled group company”, “venture capital share”, “qualifying company”, “qualifying share” definitions)

BPR265 (ITA) - Amalgamation transaction (Section 19, section 44, paragraph 12A of Eighth Schedule)

BPR265 (ITA) – Amalgamation transaction (Section 19, section 44, paragraph 12A of Eighth Schedule)

BPR266 (ITA) - Acquisition of a business in exchange for the assumption of liabilities and the issuing of a loan note (Section 7B, section 11(a), section 23(g), section 23N, section 24J(2))

BPR266 (ITA) – Acquisition of a business in exchange for the assumption of liabilities and the issuing of a loan note (Section 7B, section 11(a), section 23(g), section 23N, section 24J(2))

BPR267 (ITA) - Dividends tax and the most favoured nation clause in a tax treaty (Section 64G(3), section 108, SA-Sweden DTA, SA-Kuwait DTA)

BPR267 (ITA) – Dividends tax and the most favoured nation clause in a tax treaty (Section 64G(3), section 108, SA-Sweden DTA, SA-Kuwait DTA)

BPR268 (ITA) - Corrective payments (Section 8(4)(a), section 11(a), section 23(g))

BPR268 (ITA) – Corrective payments (Section 8(4)(a), section 11(a), section 23(g))

BPR269 (ITA) - Income tax consequences of a share buy-back between two controlled foreign companies (“Foreign dividend”, “foreign return of capital”, section 10B, paragraph 64B of Eighth Schedule)

BPR269 (ITA) – Income tax consequences of a share buy-back between two controlled foreign companies (“Foreign dividend”, “foreign return of capital”, section 10B, paragraph 64B of Eighth Schedule)

BPR270 (ITA) (TDA) - Restructuring of property portfolio under the corporate rules (Sections 25BB(4), 29A, 40CA, 42, paragraph 20(1)(a) of Eighth Schedule of ITA, section 9(1)(l)(i) of TDA)

BPR270 (ITA) (TDA) – Restructuring of property portfolio under the corporate rules (Sections 25BB(4), 29A, 40CA, 42, paragraph 20(1)(a) of Eighth Schedule of ITA, section 9(1)(l)(i) of TDA)

BPR271 (ITA) - Acquisition of leased property by the lessee pursuant to a liquidation distribution (Section 8(5), section 47)

BPR271 (ITA) – Acquisition of leased property by the lessee pursuant to a liquidation distribution (Section 8(5), section 47)

BPR272 (ITA) - Deduction of expenditure incurred to acquire land development rights ("Trading stock" definition, section 8(4)(a), section 11(a), section 22, section 23(g), section 23H, section 24J)

BPR272 (ITA) – Deduction of expenditure incurred to acquire land development rights (“Trading stock” definition, section 8(4)(a), section 11(a), section 22, section 23(g), section 23H, section 24J)

BPR273 (ITA) (VAT) - Waiver of a contractual right (Section 19, section 55, section 56(1)(n), section 56(1)(r), paragraph 12A, paragraph 38 of Eighth Schedule of ITA, section 10(4) of VAT Act)

BPR273 (ITA) (VAT) – Waiver of a contractual right (Section 19, section 55, section 56(1)(n), section 56(1)(r), paragraph 12A, paragraph 38 of Eighth Schedule of ITA, section 10(4) of VAT Act)

BPR274 (ITA) - Venture capital company investing in a company providing and expanding plants for the generation of solar electricity (“Controlled group company”, sections 12B, 12D, 12J)

BPR274 (ITA) – Venture capital company investing in a company providing and expanding plants for the generation of solar electricity (“Controlled group company”, sections 12B, 12D, 12J)

BPR275 (ITA) - (Replaced on 7 August 2017. The reference to "paragraph 1(1) – definition of 'asset', 'disposal' and 'proceeds' " in paragraph 2 of the BPR has been correct to paragraph 1) Home loans

BPR275 (ITA) – Security arrangements in respect of home loans (“Gross income” definition, section 24JB, “asset”, “disposal”, “proceeds” definition of Eighth Schedule)

BPR276 (ITA) - Dividends tax and the most favoured nation clause in a tax treaty (Section 64G(3), section 108, SA-Sweden DTA, SA-Kuwait DTA)

BPR276 (ITA) – Dividends tax and the most favoured nation clause in a tax treaty (Section 64G(3), section 108, SA-Sweden DTA, SA-Kuwait DTA)

BPR277 (ITA) - Consequences for employee share trust on unwinding of employee share scheme (Section 8C, paragraph 11A of Fourth Schedule, paragraphs 11(2)(j), 13(1)(a)(iiB), 38, 80 Eighth Schedule)

BPR277 (ITA) – Consequences for employee share trust on unwinding of employee share scheme (Section 8C, paragraph 11A of Fourth Schedule, paragraphs 11(2)(j), 13(1)(a)(iiB), 38, 80 Eighth Schedule)

BPR278 (ITA) - Application of section 24JB to equity - linked notes ( “Gross income” definition, section 11(a), section 23(g), section 24JB)

BPR278 (ITA) – Application of section 24JB to equity – linked notes ( “Gross income” definition, section 11(a), section 23(g), section 24JB)

BPR279 (ITA) - Capital gains tax participation exemption in relation to controlled foreign companies ("Connected person" definition, section 9D, paragraph 64B(1) of Eighth Schedule)

BPR279 (ITA) – Capital gains tax participation exemption in relation to controlled foreign companies (“Connected person” definition, section 9D, paragraph 64B(1) of Eighth Schedule)

BPR280 (ITA) - Debt reduction, capital losses and corporate rules (Section 8(4)(a), section 19, section 47, paragraph 56 of Eighth Schedule)

BPR280 (ITA) – Debt reduction, capital losses and corporate rules (Section 8(4)(a), section 19, section 47, paragraph 56 of Eighth Schedule)

BPR281 (ITA) - Disposal of a portion of land owned by a recreational club (Paragraph 65B of Eighth Schedule)

BPR281 (ITA) – Disposal of a portion of land owned by a recreational club (Paragraph 65B of Eighth Schedule)

BPR282 (ITA) - Deductibility of socio-economic and enterprise development expenditure (Section 11(a), section 23(g), definition of "donation" of section 55(1), section 58)

BPR282 (ITA) – Deductibility of socio-economic and enterprise development expenditure (Section 11(a), section 23(g), definition of “donation” of section 55(1), section 58)

BPR283 (ITA) - Intra-group disposal of capital asset (Section 45(1)(a))

BPR283 (ITA) – Intra-group disposal of capital asset (Section 45(1)(a))

BPR284 (ITA) - Debentures tracking the value of a reference asset (“Gross income”, "trading stock", section 11(a), section 22(1)(a), section 24J, definition of "covered person" of 24JB(1))

BPR284 (ITA) – Debentures tracking the value of a reference asset (“Gross income”, “trading stock”, section 11(a), section 22(1)(a), section 24J, definition of “covered person” of 24JB(1))

BPR285 (ITA) - This BPR was replaced on 24 November 2017. The reference to franchisor was changed to franchisee in paragraph 4

BPR285 (ITA) – Initial fee paid to a franchisor (Section 11(f))

BPR286 (ITA) - (This BPR was replaced on 24 November 2017 to provide for textual changes in the summary) Settling-in allowance

BPR286 (ITA) – Settling-in allowance (“Income” definition, section 10(1)(nB), “remuneration” definition, paragraph 2(1) of Fourth Schedule)

BPR287 (ITA) - Disposal of vacant land in exchange for shares (Section 42(1), paragraph (a) of definition of "asset-for-share transaction")

BPR287 (ITA) – Disposal of vacant land in exchange for shares (Section 42(1), paragraph (a) of definition of “asset-for-share transaction”)

BPR288 (ITA) - Consecutive asset for share transactions within 18 months ("Trading stock" definition, section 42(1), "asset-for-share transaction" definition, section 42(7))

BPR288 (ITA) – Consecutive asset for share transactions within 18 months (“Trading stock” definition, section 42(1), “asset-for-share transaction” definition, section 42(7))

BPR289 (ITA) - Base cost of loan claim and tax implications of acquisition transaction (Sections 10(1)(k), 24O, 45(4B), 64F(1)(a), 64G(2)(b), paragraphs 20(1)(a), 35(3)(a) of Eighth Schedule)

BPR289 (ITA) – Base cost of loan claim and tax implications of acquisition transaction (Sections 10(1)(k), 24O, 45(4B), 64F(1)(a), 64G(2)(b), paragraphs 20(1)(a), 35(3)(a) of Eighth Schedule)

BPR290 (ITA) - Distribution of shares to employee share scheme participants (Paragraph 38 of Eighth Schedule)

BPR290 (ITA) – Distribution of shares to employee share scheme participants (Paragraph 38 of Eighth Schedule)

BPR291 (ITA) - Deemed expenditure on meals and incidentals (Section 8(1)(a)(i)(bb), section 8(1)(c))

BPR291 (ITA) – Deemed expenditure on meals and incidentals (Section 8(1)(a)(i)(bb), section 8(1)(c))

BPR292 (ITA) - Tax consequences of a debt restructuring (Section 19, section 42, paragraph 12A, paragraph 38 of Eighth Schedule)

BPR292 (ITA) – Tax consequences of a debt restructuring (Section 19, section 42, paragraph 12A, paragraph 38 of Eighth Schedule)

BPR293 (ITA) (STT) - Disposal of shares by a non-resident individual (Section 9C, paragraph 2(1)(b), paragraph 2(2) of Eighth Schedule of ITA, section 2, section 6, section 7 of STT Act)

BPR293 (ITA) (STT) – Disposal of shares by a non-resident individual (Section 9C, paragraph 2(1)(b), paragraph 2(2) of Eighth Schedule of ITA, section 2, section 6, section 7 of STT Act)

BPR294 (ITA) - Amalgamation transaction between non-resident companies (Section 44)

BPR294 (ITA) – Amalgamation transaction between non-resident companies (Section 44)

BPR295 (ITA) - Distribution in specie of a share (Section 64F(1)(b), section 64FA(1)(a), paragraph 75 of Eighth Schedule)

BPR295 (ITA) – Distribution in specie of a share (Section 64F(1)(b), section 64FA(1)(a), paragraph 75 of Eighth Schedule)

BPR296 (ITA) - Disposal by a German Limited partnership of its assets to its sole member (“Company”, “foreign partnership", “person” definition, section 24H, paragraph 11(1) of Eighth Schedule)

BPR296 (ITA) – Disposal by a German Limited partnership of its assets to its sole member (“Company”, “foreign partnership”, “person” definition, section 24H, paragraph 11(1) of Eighth Schedule)

BPR297 (ITA) - Amalgamation transaction involving conversion of share block companies to private companies (“Dividend”, “REIT” definitions, section 25BB, section 44, paragraph 11 of Eighth Schedule)

BPR297 (ITA) – Amalgamation transaction involving conversion of share block companies to private companies (“Dividend”, “REIT” definitions, section 25BB, section 44, paragraph 11 of Eighth Schedule)

BPR298 (ITA) - Waiver of debt (Section 55, section 58)

BPR298 (ITA) – Waiver of debt (Section 55, section 58)

BPR299 (ITA) - Dividend distribution ("Dividend" definition)

BPR299 (ITA) – Dividend distribution (“Dividend” definition)

BPR300 (ITA) - Intra-group transaction - conversion of debt to equity (“Foreign dividend”, sections 10B(2)(a), 44(5), 45, “base cost”, paragraphs 12A, 20(1)(a), 75 of Eighth Schedule)

BPR300 (ITA) – Intra-group transaction – conversion of debt to equity (“Foreign dividend”, sections 10B(2)(a), 44(5), 45, “base cost”, paragraphs 12A, 20(1)(a), 75 of Eighth Schedule)

BPR301 (ITA) - Taxation of dividends received by borrower under securities lending arrangement (“Gross income”, “income” definitions, sections 9(2)(a), 10(1)(k)(i), 11(a), 64F)

BPR301 (ITA) – Taxation of dividends received by borrower under securities lending arrangement (“Gross income”, “income” definitions, sections 9(2)(a), 10(1)(k)(i), 11(a), 64F)

BPR302 (ITA) (STT) - Corporate restructuring and unbundling of listed shares (Sections 24BA, 40CA, 41(4), 42, 45, 46, 47, paragraphs 12, 75(1)(a) of Eighth Schedule, section 8(1)(a) of STT Act)

BPR302 (ITA) (STT) – Corporate restructuring and unbundling of listed shares (Sections 24BA, 40CA, 41(4), 42, 45, 46, 47, paragraphs 12, 75(1)(a) of Eighth Schedule, section 8(1)(a) of STT Act)

BPR303 (ITA) (STT) - Tax implications of a group restructuring transaction (Section 19, section 24J(2), paragraph 12A, paragraph 20(1) of Eighth Schedule of ITA, section 2, section 6 of STT Act)

BPR303 (ITA) (STT) – Tax implications of a group restructuring transaction (Section 19, section 24J(2), paragraph 12A, paragraph 20(1) of Eighth Schedule of ITA, section 2, section 6 of STT Act)

BPR304 (ITA) - Debt reduction and subsequent liquidation of debtor (Section 8(4)(a), 19, 24J(4A), 36(11), "expenditure” definition, paragraphs 12A, 20(1)(a) of Eighth Schedule)

BPR304 (ITA) – Debt reduction and subsequent liquidation of debtor (Section 8(4)(a), 19, 24J(4A), 36(11), “expenditure” definition, paragraphs 12A, 20(1)(a) of Eighth Schedule)

BPR305 (ITA) - Registration of units in the name of the beneficial owners (Section 54, paragraph 2 of Eighth Schedule)

BPR305 (ITA) – Registration of units in the name of the beneficial owners (Section 54, paragraph 2 of Eighth Schedule)

BPR306 (ITA) - Donation to a special trust (Section 54, section 55)

BPR306 (ITA) – Donation to a special trust (Section 54, section 55)

BPR307 (ITA) - Relief from double taxation of interest (Section 108, SA-Brazil DTA)

BPR307 (ITA) – Relief from double taxation of interest (Section 108, SA-Brazil DTA)

BPR308 (ITA) - Assumption of contingent liabilities and the cession of a right of recovery ("Gross income" definition, section 37, paragraph 35 of Eighth Schedule)

BPR308 (ITA) – Assumption of contingent liabilities and the cession of a right of recovery (“Gross income” definition, section 37, paragraph 35 of Eighth Schedule)

BPR309 (ITA) - Disposal of an asset by a public benefit organisation (PBO) ("Gross income" definition, paragraph 63A of Eighth Schedule)

BPR309 (ITA) – Disposal of an asset by a public benefit organisation (PBO) (“Gross income” definition, paragraph 63A of Eighth Schedule)

BPR310 (ITA) (VAT) - Customer loyalty programme (Section 11(a), section 23(g) of ITA, "consideration" definition, section 7(1)(a), section 10(23) of VAT Act)

BPR310 (ITA) (VAT) – Customer loyalty programme (Section 11(a), section 23(g) of ITA, “consideration” definition, section 7(1)(a), section 10(23) of VAT Act)

BPR311 (ITA) - Photovoltaic solar energy plants (Section 12B)

BPR311 (ITA) – Photovoltaic solar energy plants (Section 12B)

BPR312 (ITA) - Tax implications of the variation of employment contracts ("Gross income" definition, section 11(a), section 23(g); section 11(cA), section 11(nA), section 23H)

BPR312 (ITA) – Tax implications of the variation of employment contracts (“Gross income” definition, section 11(a), section 23(g); section 11(cA), section 11(nA), section 23H)

BPR313 (ITA) - Foreign share buyback (“Foreign dividend” definition, “foreign return of capital” definition, section 10B(2)(a), paragraph 20(1)(a), paragraph 64B(4) of Eighth Schedule)

BPR313 (ITA) – Foreign share buyback (“Foreign dividend” definition, “foreign return of capital” definition, section 10B(2)(a), paragraph 20(1)(a), paragraph 64B(4) of Eighth Schedule)

BPR314 (ITA) - Venture capital company – investment in hotel development (“Controlled group company”, "hotel keeper”, section 12J(6A) “impermissible trade”, “qualifying company”, “qualifying share”)

BPR314 (ITA) – Venture capital company – investment in hotel development (“Controlled group company”, “hotel keeper”, section 12J(6A) “impermissible trade”, “qualifying company”, “qualifying share”)

BPR315 (ITA) - Future expenditure (Section 24C)

BPR315 (ITA) – Future expenditure (Section 24C)

BPR316 (ITA) (VAT) - Amalgamation of companies in terms of business rescue plan (Section 44 of ITA, section 8(25) of VAT Act)

BPR316 (ITA) (VAT) – Amalgamation of companies in terms of business rescue plan (Section 44 of ITA, section 8(25) of VAT Act)

BPR317 (ITA) (VAT) - Disposal of business by way of asset-for-share transaction (Section 7B, section 11(a), section 42 of ITA, section 8(25), section 16(3) of VAT Act)

BPR317 (ITA) (VAT) – Disposal of business by way of asset-for-share transaction (Section 7B, section 11(a), section 42 of ITA, section 8(25), section 16(3) of VAT Act)

BPR318 (ITA) (STT) - Corporatisation of a collective investment scheme in property by way of an asset-for-share transaction followed by an amalgamation transaction (Section 42, section 44)

BPR318 (ITA) (STT) – Corporatisation of a collective investment scheme in property by way of an asset-for-share transaction followed by an amalgamation transaction (Section 42, section 44)

BPR319 (ITA) (VAT) (STT) - Tax implications of group restructuring transactions (Section 7B(2)(b), 10(1)(k)(i), 11(a), 22(8)(b)(ii), 23(g), 42, 45(6)(e), 47, 64F(1)(a), 64FA(1)(b), 64G(2)(b))

BPR319 (ITA) (VAT) (STT) – Tax implications of group restructuring transactions (Section 7B(2)(b), 10(1)(k)(i), 11(a), 22(8)(b)(ii), 23(g), 42, 45(6)(e), 47, 64F(1)(a), 64FA(1)(b), 64G(2)(b))

BPR320 (ITA) (VAT) (STT) (TDA) - Conversion of association to private company (“Company” definition, sections 11(a) 41(1), 44, 56, section 8(25) of VAT Act, section 8 of STT Act)

BPR320 (ITA) (VAT) (STT) (TDA) – Conversion of association to private company (“Company” definition, sections 11(a) 41(1), 44, 56, section 8(25) of VAT Act, section 8 of STT Act)

BPR321 (ITA) - Surplus retirement fund assets ( “Gross income” definition, section 11(a))

BPR321 (ITA) – Surplus retirement fund assets (“Gross income” definition, section 11(a))

BPR322 (ITA) - (This BPR was replaced on 31 July to provide for textual changes - see paragraph 4, last paragraph and deletion of the rulings in paragraph 6b) and 6c)) Equity linked note

BPR322 (ITA) – Equity linked note (“Gross income” definition, sections 11(a), 24J, “disposal”, “base costs” definitions, paragraph 20(1), paragraph 35(1) of Eighth Schedule)

BPR323 (ITA) - Debt reduction by means of set-off (Section 19, paragraph 12A of Eighth Schedule)

BPR323 (ITA) – Debt reduction by means of set-off (Section 19, paragraph 12A of Eighth Schedule)

BPR324 (ITA) - Disposal and acquisition of shares by a public benefit organisation (PBO) (Sections 10(1)(cN), 25B, 30, 64F, paragraphs 20(1)(a), 63A of Eighth Schedule)

BPR324 (ITA) – Disposal and acquisition of shares by a public benefit organisation (PBO) (Sections 10(1)(cN), 25B, 30, 64F, paragraphs 20(1)(a), 63A of Eighth Schedule)

BPR325 (ITA) - Liquidation distribution and amalgamation transaction between non-resident companies (Sections 9D(2A), 9H, 44, 47, paragraph 43A of Eighth Schedule)

BPR325 (ITA) – Liquidation distribution and amalgamation transaction between non-resident companies (Sections 9D(2A), 9H, 44, 47, paragraph 43A of Eighth Schedule)

BPR326 (ITA) - Group restructuring transactions in a foreign jurisdiction (“Trading stock”, "asset-for-share transaction", "liquidation distribution” definitions, section 42, 47(1))

BPR326 (ITA) – Group restructuring transactions in a foreign jurisdiction (“Trading stock”, “asset-for-share transaction”, “liquidation distribution” definitions, section 42, 47(1))

BPR327 (ITA) - Tax implications of a group restructuring (Sections 10(1)(k)(i), 45(3A), 64F(1)(a), 64G(2)(b), paragraphs 3, 20(1), 35(3)(a) of Eighth Schedule)

BPR327 (ITA) – Tax implications of a group restructuring (Sections 10(1)(k)(i), 45(3A), 64F(1)(a), 64G(2)(b), paragraphs 3, 20(1), 35(3)(a) of Eighth Schedule)

BPR328 (ITA) - Consecutive asset-for-share transactions (Section 42, “asset-for-share transaction” definition)

BPR328 (ITA) – Consecutive asset-for-share transactions (Section 42, “asset-for-share transaction” definition)

BPR329 (ITA) - Tax consequences of intra-group restructuring and sale of assets to third party (“Gross income”, “trading stock”, “asset”, “capital asset”, “trading stock” definitions, section 45)

BPR329 (ITA) – Tax consequences of intra-group restructuring and sale of assets to third party (“Gross income”, “trading stock”, “asset”, “capital asset”, “trading stock” definitions, section 45)

BPR330 (ITA) - Distributions of dividends and other amounts from a trust to beneficiaries on termination of employment ( “Gross income”, "remuneration" definitions, section 8C, 10(1)(k)(i))

BPR330 (ITA) – Distributions of dividends and other amounts from a trust to beneficiaries on termination of employment ( “Gross income”, “remuneration” definitions, section 8C, 10(1)(k)(i))

BPR331 (ITA) - De-grouping charge (Section 45(4)(b))

BPR331 (ITA) – De-grouping charge (Section 45(4)(b))

BPR332 (ITA) (STT) - Unbundling and subsequent issue of listed shares by non-resident subsidiary of resident holding company (“Dividend" definition, section 46, paragraph 11 of Eighth Schedule)

BPR332 (ITA) (STT) – Unbundling and subsequent issue of listed shares by non-resident subsidiary of resident holding company (“Dividend” definition, section 46, paragraph 11 of Eighth Schedule)

BPR333 (ITA) - Venture capital company – Investment in farming operations (Section 12J, “impermissible trade" definition)

BPR333 (ITA) – Venture capital company – Investment in farming operations (Section 12J, “impermissible trade” definition)

BPR334 (ITA) - Waiver of loan claims by the settlor of a trust (Sections 54, 55, 64(1)(a), paragraphs 12A, 20(3)(b), 39, 56 of Eighth Schedule)

BPR334 (ITA) – Waiver of loan claims by the settlor of a trust (Sections 54, 55, 64(1)(a), paragraphs 12A, 20(3)(b), 39, 56 of Eighth Schedule)

BPR335 (STT) - STT exemption for foreign governments (Section 8(1)(k))

BPR335 (STT) – STT exemption for foreign governments (Section 8(1)(k))

BPR336 (ITA) (STT) - Liquidation Distribution ("Gross income" definition, sections 10(1)(k)(i), 47, 64G(2)(b), paragraphs 11(2), 12A(6), 43A, 77 of Eighth Schedule, section 8(1)(a)(v) of STT Act)

BPR336 (ITA) (STT) – Liquidation Distribution (“Gross income” definition, sections 10(1)(k)(i), 47, 64G(2)(b), paragraphs 11(2), 12A(6), 43A, 77 of Eighth Schedule, section 8(1)(a)(v) of STT Act)

BPR337 (ITA) - Amalgamation transactions involving the assumption of liabilities only (Section 44)

BPR337 (ITA) – Amalgamation transactions involving the assumption of liabilities only (Section 44)

BPR338 (ITA) - Donations of money made to a public benefit organisation at a fundraising event (Section 18A)

BPR338 (ITA) – Donations of money made to a public benefit organisation at a fundraising event (Section 18A)

BPR339 (ITA) (STT) - Transfer of listed shares to a collective investment scheme in exchange for participatory interests (Section 9C, 42 of Income Tax Act, section 8 of STT Act)

BPR339 (ITA) (STT) – Transfer of listed shares to a collective investment scheme in exchange for participatory interests (Section 9C, 42 of Income Tax Act, section 8 of STT Act)

BPR340 (ITA) - Share buy-back at nominal value ("Dividend", “gross income” definition, section 55(1), 58(1), paragraph 11(1)(a), 11(2)(b), 38(1) of Eighth Schedule)

BPR340 (ITA) – Share buy-back at nominal value (“Dividend”, “gross income” definition, section 55(1), 58(1), paragraph 11(1)(a), 11(2)(b), 38(1) of Eighth Schedule)

BPR341 (ITA) - Distribution of a bank account as dividend in specie (Section 47, paragraph 43A of Eighth Schedule)

BPR341 (ITA) – Distribution of a bank account as dividend in specie (Section 47, paragraph 43A of Eighth Schedule)

BPR342 (ITA) - Donation by a resident to a foreign trust of property received from another foreign trust ("Gross income" definition, section 25B, 26A, 56(1)(g)(ii), paragraph 80 of Eighth Schedule)

BPR342 (ITA) – Donation by a resident to a foreign trust of property received from another foreign trust (“Gross income” definition, section 25B, 26A, 56(1)(g)(ii), paragraph 80 of Eighth Schedule)

BPR343 (ITA) - Donations tax implications subscribing for shares at a discount (Section 55, section 58 of ITA)

BPR343 (ITA) – Donations tax implications subscribing for shares at a discount (Section 55, section 58 of ITA)

BPR344 (ITA) (STT) - Transfer of listed financial instruments to collective investment schemes in exchange for participatory interests (Section 42, paragraph 20, 61 of Eighth Schedule)

BPR344 (ITA) (STT) – Transfer of listed financial instruments to collective investment schemes in exchange for participatory interests (Section 42, paragraph 20, 61 of Eighth Schedule)

BPR345 (ITA) (STT) - Asset-for-share transactions followed by an unbundling transaction and a sale of shares to a third party (Sections 24BA, 42, 46 of ITA)

BPR345 (ITA) (STT) – Asset-for-share transactions followed by an unbundling transaction and a sale of shares to a third party (Sections 24BA, 42, 46 of ITA)

BPR346 (ITA) - Tax implications resulting from the elimination of intra-group loans (Section 19, 64F(1)(a) of ITA)

BPR346 (ITA) – Tax implications resulting from the elimination of intra-group loans (Section 19, 64F(1)(a) of ITA)

BPR347 (ITA) (VAT) (STT) - When the temporary setting aside of voluntary liquidation proceedings will not jeopardise roll-over relief (Section 47 of ITA, section 8(25) of VAT Act)

BPR347 (ITA) (VAT) (STT) – When the temporary setting aside of voluntary liquidation proceedings will not jeopardise roll-over relief (Section 47 of ITA, section 8(25) of VAT Act)

BPR348 (ITA) - Income tax consequences for a public benefit organisation (PBO) lending funds to qualifying entrepreneurs (Section 10(1)(cN) of ITA)

BPR348 (ITA) – Income tax consequences for a public benefit organisation (PBO) lending funds to qualifying entrepreneurs (Section 10(1)(cN) of ITA)

BPR349 (ITA) - Acquisition of equity shares in non-resident REIT ("Foreign dividend", "foreign partnership", "beneficial owner" definition, section 10B, 64D, 64F, 64G)

BPR349 (ITA) – Acquisition of equity shares in non-resident REIT (“Foreign dividend”, “foreign partnership”, “beneficial owner” definition, section 10B, 64D, 64F, 64G)

BPR350 (ITA) - Vesting of a capital gain in a trust beneficiary and deferral of its payment (Section 7C, paragraph 80(2) of Eighth Schedule)

BPR350 (ITA) – Vesting of a capital gain in a trust beneficiary and deferral of its payment (Section 7C, paragraph 80(2) of Eighth Schedule)

BPR351 (ITA) (STT) - Waiver of an intra group loan to, and subsequent liquidation distribution by a subsidiary (Section 10(1)(k), 47, 64FA, paragraph 12A, 43A of Eighth Schedule, section 8 of STT Act)

BPR351 (ITA) (STT) – Waiver of an intra group loan to, and subsequent liquidation distribution by a subsidiary (Section 10(1)(k), 47, 64FA, paragraph 12A, 43A of Eighth Schedule, section 8 of STT Act)

BPR352 (ITA) - Taxation of employees participating in an option programme ("Gross income" definition, section 8C, paragraph 58 of Eighth Schedule)

BPR352 (ITA) – Taxation of employees participating in an option programme (“Gross income” definition, section 8C, paragraph 58 of Eighth Schedule)

BPR353 (MPRA) - Linear adjustment of gross sales of unrefined mineral resource (Section 6(2), 6A, schedule 2 of MPRA)

BPR353 (MPRA) – Linear adjustment of gross sales of unrefined mineral resource (Section 6(2), 6A, schedule 2 of MPRA)

BPR354 (ITA) - Cash grants to employee incentive trust and transfer of share awards to qualifying employees ("Gross income" definition, section 11(a), 23H, paragraph 11, 64E of Eighth Schedule)

BPR354 (ITA) – Cash grants to employee incentive trust and transfer of share awards to qualifying employees (“Gross income” definition, section 11(a), 23H, paragraph 11, 64E of Eighth Schedule)

BPR355 (ITA) - Accrual of pension payments to a resident from a foreign pension fund ("Gross income" definition, section 10(1)(gC)(ii))

BPR355 (ITA) – Accrual of pension payments to a resident from a foreign pension fund (“Gross income” definition, section 10(1)(gC)(ii))

BPR356 (ITA) - Preference share – hybrid equity instrument and third-party backed share ("Equity share", "controlling group company", "equity instrument", "financial instrument" definitions)

BPR356 (ITA) – Preference share – hybrid equity instrument and third-party backed share (“Equity share”, “controlling group company”, “equity instrument”, “financial instrument” definitions)

BPR357 (ITA) - Donations to a foreign trust of property situated outside the Republic (Section 56)

BPR357 (ITA) – Donations to a foreign trust of property situated outside the Republic (Section 56)

BPR358 (ITA) - Amalgamation of short and long-term insurers (Sections 11(a), 28, 44)

BPR358 (ITA) – Amalgamation of short and long-term insurers (Sections 11(a), 28, 44)

BPR359 (ITA) - Transfer of reinsurance business from a resident company to a local branch of a foreign company ("Gross income" definition, section 11(a), 28)

BPR359 (ITA) – Transfer of reinsurance business from a resident company to a local branch of a foreign company (“Gross income” definition, section 11(a), 28)

BPR360 (ITA) - Internal restructure followed by a disposal of shares to a BBBEE investor (“Contributed tax capital", "gross income", "group of companies", sections 41, 24BA, 40CA, 42, 45, 55, 58)

BPR360 (ITA) – Internal restructure followed by a disposal of shares to a BBBEE investor (“Contributed tax capital”, “gross income”, “group of companies”, sections 41, 24BA, 40CA, 42, 45, 55, 58)

BPR361 (ITA) (STT) (TDA) (VAT) - Asset-for-share transaction followed by an unbundling transaction, the issue of capitalisation redeemable preference shares and the sale of shares to a third party

BPR361 (ITA) (STT) (TDA) (VAT) – Asset-for-share transaction followed by an unbundling transaction, the issue of capitalisation redeemable preference shares and the sale of shares to a third party

BPR362 (ITA) - Transfer of assets between share incentive trusts ("Gross income", "donation" definitions, paragraphs 13, 38 of Eighth Schedule)

BPR362 (ITA) – Transfer of assets between share incentive trusts (“Gross income”, “donation” definitions, paragraphs 13, 38 of Eighth Schedule)

BPR363 (ITA) (VAT) - Value of a supply of services ("Gross income", "remuneration" definitions, paragraphs 2, 10 of Seventh Schedule, sections 7, 9, 10, 18 of VAT Act)

BPR363 (ITA) (VAT) – Value of a supply of services (“Gross income”, “remuneration” definitions, paragraphs 2, 10 of Seventh Schedule, sections 7, 9, 10, 18 of VAT Act)

BPR364 (ITA) - Extraordinary dividend followed by the dilution of shareholders’ interest (paragraphs 43A, 64B of Eighth Schedule)

BPR364 (ITA) – Extraordinary dividend followed by the dilution of shareholders’ interest (paragraphs 43A, 64B of Eighth Schedule)

BPR365 (ITA) - Interpretation and application of the de-grouping provision in section 45(4)(b) ("Group of companies", "controlling group company" definitions, section 41, 45)

BPR365 (ITA) – Interpretation and application of the de-grouping provision in section 45(4)(b) (“Group of companies”, “controlling group company” definitions, section 41, 45)

BPR366 (ITA) - Distribution in specie of shares ("Dividend", "return of capital" definition, paragraph 75 of Eighth Schedule)

BPR366 (ITA) – Distribution in specie of shares (“Dividend”, “return of capital” definition, paragraph 75 of Eighth Schedule)

BPR367 (ETI) - Employment tax incentive ("Employee", "qualifying employee", "monthly remuneration" definition, section 2, 6 of ETI Act)

BPR367 (ETI) – Employment tax incentive (“Employee”, “qualifying employee”, “monthly remuneration” definition, section 2, 6 of ETI Act)

BPR368 (ITA) - Payments made pursuant to an agreement relating to a permission to occupy ("Donation" definition, section 11(a), 23(g), 54, 55, 58)

BPR368 (ITA) – Payments made pursuant to an agreement relating to a permission to occupy (“Donation” definition, section 11(a), 23(g), 54, 55, 58)

BPR369 (ITA) - Deductibility of interest incurred pursuant to liquidation of company (Section 11(a), 24J(2))

BPR369 (ITA) – Deductibility of interest incurred pursuant to liquidation of company (Section 11(a), 24J(2))

BPR370 (ITA) (STT) (TDA) - Registration of shares in the name of beneficial holder (Section 54, 55, 57, 58, paragraph 11, 35 of Eighth Schedule, section 2 of STT Act, section 2 of TDA)

BPR370 (ITA) (STT) (TDA) – Registration of shares in the name of beneficial holder (Section 54, 55, 57, 58, paragraph 11, 35 of Eighth Schedule, section 2 of STT Act, section 2 of TDA)

BPR371 (ITA) - Public benefit activities carried on for the benefit of the general public (Section 30, "public benefit organisation" definition)

BPR371 (ITA) – Public benefit activities carried on for the benefit of the general public (Section 30, “public benefit organisation” definition)

BPR372 (ITA) - Withholding tax on foreign royalties (Section 6quat(1A))

BPR372 (ITA) – Withholding tax on foreign royalties (Section 6quat(1A))

BPR373 (STT) - STT treatment of the proposed transfer of listed shares to the applicant in order to hedge its exposure under over-the-counter derivative transactions (Section 8(1)(q) of STT Act)

BPR373 (STT) – STT treatment of the proposed transfer of listed shares to the applicant in order to hedge its exposure under over-the-counter derivative transactions (Section 8(1)(q) of STT Act)

BPR374 (ITA) - Determination of group of companies ("Group of companies" definition)

BPR374 (ITA) – Determination of group of companies (“Group of companies” definition)

BPR375 (ITA) - Unbundling of shares in a CFC (Sections 9D, 46(1), 46(2) and 46(5))

BPR375 (ITA) – Unbundling of shares in a CFC (Sections 9D, 46(1), 46(2) and 46(5))

BPR376 (ITA) (STT) - Corporate Restructuring (Sections 9C(6), 45, 54, 58(1), paragraphs 4, 12A, 13(1), 20(1), 32(2), 35(1), 38, 39 of Eighth Schedule, section 8 of STT Act)

BPR376 (ITA) (STT) – Corporate Restructuring (Sections 9C(6), 45, 54, 58(1), paragraphs 4, 12A, 13(1), 20(1), 32(2), 35(1), 38, 39 of Eighth Schedule, section 8 of STT Act)

BPR377 (ITA) - Withholding of dividends tax at a reduced rate (Sections 64D and 64G(3))

BPR377 (ITA) – Withholding of dividends tax at a reduced rate (Sections 64D and 64G(3))

BPR378 (ITA) (STT) - Transfer of listed financial instruments to collective investment schemes in exchange for participatory interests (Sections 9C, 42, para 61(3) of Eighth Sch, section 8 of STT)

BPR378 (ITA) (STT) – Transfer of listed financial instruments to collective investment schemes in exchange for participatory interests (Sections 9C, 42, para 61(3) of Eighth Sch, section 8 of STT)

BPR379 (ITA) - Qualifying purpose (Sections 8E, 8EA)

BPR379 (ITA) – Qualifying purpose (Sections 8E, 8EA)

BPR380 (ITA) - Transfer of shares in resident company to non-resident holding company (Sections 9D, 64E, paragraphs 38, 39, 76B of Eighth Schedule of Act)

BPR380 (ITA) – Transfer of shares in resident company to non-resident holding company (Sections 9D, 64E, paragraphs 38, 39, 76B of Eighth Schedule of Act)

BPR381 (STT) - Beneficial ownership in respect of back-to-back share transfers (Section 1 “transfer”, “unrestricted and security restricted stock account” definitions, sections 2(1), 8(1)(q))

BPR381 (STT) – Beneficial ownership in respect of back-to-back share transfers (Section 1 “transfer”, “unrestricted and security restricted stock account” definitions, sections 2(1), 8(1)(q))

BPR382 (ITA) - Rebate in respect of foreign taxes (Section 6quat, paragraphs 2, 35 of Eighth Schedule of Act)

BPR382 (ITA) – Rebate in respect of foreign taxes (Section 6quat, paragraphs 2, 35 of Eighth Schedule of Act)

BPR383 (ITA) - Transfer of profits for group tax purposes between controlled foreign companies (Sections 9D(2A) and 9D(9))

BPR383 (ITA) – Transfer of profits for group tax purposes between controlled foreign companies (Sections 9D(2A) and 9D(9))

BPR384 (ITA) - Cession to special trust of the beneficiary’s loan account ("Donation" definition, sections 54, 55, paragraphs 38, 39 of Eighth Schedule)

BPR384 (ITA) – Cession to special trust of the beneficiary’s loan account (“Donation” definition, sections 54, 55, paragraphs 38, 39 of Eighth Schedule)

BPR385 (ITA) - Use of preference share proceeds to fund employee share ownership plan ("Gross income", "instrument", sec 8E, 8EA, 10, 24J, 54, 58, 64F, 64G, para 19, 20, 38, 39, 43A, 80 of Eighth Sch)

BPR385 (ITA) – Use of preference share proceeds to fund employee share ownership plan (“Gross income”, “instrument”, sections 8E, 8EA, 10, 24J, 54, 58, 64F, 64G, paragraphs 19, 20, 38, 39, 43A, 80 of Eighth Schedule)

BPR386 (ITA) - Share disposal between two employee share incentive trusts ("Connected person" definition, sections 54, 58(1), paragraph 38 of Eighth Schedule)

BPR386 (ITA) – Share disposal between two employee share incentive trusts (“Connected person” definition, sections 54, 58(1), paragraph 38 of Eighth Schedule)

BPR387 (ITA) - Attribution of nett income to a public benefit organisation (Sections 9D, 10(1)(cN))

BPR387 (ITA) – Attribution of nett income to a public benefit organisation (Sections 9D, 10(1)(cN))

BPR388 (ITA) - Applic. of de-grouping rule post previous intra-group transactions ito section 45 ("Group of companies", "controlling group company", "controlled group company", section 9D, 41, 45)

BPR388 (ITA) – Application of de-grouping rule following previous intra-group transactions under section 45 (“Group of companies”, “controlling group company”, “controlled group company” definitions, section 9D, 41, 45 of ITA)

BPR389 (ITA) - Bursaries awarded by a resident company ("Relative" definition, section 10(1)(q), “taxable benefit” definition, paragraph 2 of Seventh Schedule)

BPR389 (ITA) – Bursaries awarded by a resident company (“Relative” definition, section 10(1)(q), “taxable benefit” definition, paragraph 2 of Seventh Schedule)

BPR390 (ITA) (VAT) (TDA) - Disposal in anticipation of liquidation (Section 47, paragraph 12A of Eighth Schedule of ITA, section 8(25) of VAT Act, section 9(1)(l) of TDA)

BPR390 (ITA) (VAT) (TDA) – Disposal in anticipation of liquidation (Section 47, paragraph 12A of Eighth Schedule of ITA, section 8(25) of VAT Act, section 9(1)(l) of TDA)

BPR391 (ITA) - Tax consequences of the termination of an en commandite partnership (“Asset”, “disposal”, “value shifting arrangement” definitions, paragraph 11 of Eighth Schedule)

BPR391 (ITA) – Tax consequences of the termination of an en commandite partnership (“Asset”, “disposal”, “value shifting arrangement” definitions, paragraph 11 of Eighth Schedule)

BPR392 (ITA) - Sale of shares in a controlled foreign company (CFC) (Sections 9D(2A), 9H(3)(b))

BPR392 (ITA) – Sale of shares in a controlled foreign company (CFC) (Sections 9D(2A), 9H(3)(b))

BPR393 (ITA) - Income tax consequences resulting consecutive asset-for-share transactions (“Trading stock”, 41(1) “capital asset”, definitions, “asset", “capital asset” of Eighth Schedule)

BPR393 (ITA) – Income tax consequences resulting consecutive asset-for-share transactions (“Trading stock”, 41(1) “capital asset”, “asset-for-share transactions” definitions, “asset”, “capital asset” of Eighth Schedule)

BPR394 (ITA) - Instalment sale agreements and their sale to a non resident (“Gross income”, 11(a), 23(g), 24(1), 24J(1) “interest” definition, 50A “interest” definition)

BPR394 (ITA) – Instalment sale agreements and their sale to a non resident (“Gross income”, 11(a), 23(g), 24(1), 24J(1) “interest” definition, 50A “interest” definition)

BPR395 (ITA) (STT) - Termination of a venture capital company (Sections 12J, 44 of ITA, section 8(1)(a) of STT Act)

BPR395 (ITA) (STT) – Termination of a venture capital company (Sections 12J, 44 of ITA, section 8(1)(a) of STT Act)

BPR396 (ITA) - Settlement of shareholder’s loans (Sections 8(4)(a), 8(4)(l), 19, paragraph 12A of Eighth Schedule of ITA)

BPR396 (ITA) – Settlement of shareholder’s loans (Sections 8(4)(a), 8(4)(l), 19, paragraph 12A of Eighth Schedule of ITA)

BPR397 (ITA) (STT) - Income tax, STT consequences of an amalgamation ("Trading stock", "capital asset", "disposal", "amalgamation", "Transfer" definitions, s 44, para 11 of 8th Sch, s 8 of STT)

BPR397 (ITA) (STT) – Income tax, STT consequences of an amalgamation (“Trading stock”, “capital asset”, “disposal”, “amalgamation”, “Transfer” definitions, s 44, para 11 of 8th Sch, s 8 of STT)

BPR398 (ITA) (STT) - Disposal of shares in a property development arrangement ("Contributed tax capital", "gross income", "dividend", "equity share", s 8E, 8EA, 40C, para 43A of ITA, s 1, 2, 6 of STT)

BPR398 (ITA) (STT) – Disposal of shares in a property development arrangement (“Contributed tax capital”, “gross income”, “dividend”, “equity share”, s 8E, 8EA, 40C, para 43A of ITA, s 1, 2, 6 of STT)

BPR399 (ITA) - Asset-for-share transaction and replacement asset (Sections 8(4)(e), 12C, 42(7), paragraphs 10, 66 of Eighth Schedule)

BPR399 (ITA) – Asset-for-share transaction and replacement asset (Sections 8(4)(e), 12C, 42(7), paragraphs 10, 66 of Eighth Schedule)

BPR400 (ITA) - Donations tax implications on the issue of shares at nominal value to enhance BBBEE credentials (Sections 54, 55, 56, 58 of ITA)

BPR400 (ITA) – Donations tax implications on the issue of shares at nominal value to enhance BBBEE credentials (Sections 54, 55, 56, 58 of ITA)

BPR401 (ITA) - Leasehold improvement allowance (Section 11(h) of ITA)

BPR401 (ITA) – Leasehold improvement allowance (Section 11(h) of ITA)

BPR402 (ITA) - Transfer of long-term insurance business to a local branch of a foreign reinsurer (Sections 11(a), 25B, 28, 29A, paragraph 11 of Eighth Schedule)

BPR402 (ITA) – Transfer of long-term insurance business to a local branch of a foreign reinsurer (Various short-term insurance definitions, sections 11(a), 25B, 28, 29A, paragraph 11 of Eighth Schedule)

BPR403 (ITA) - Taxation of covered persons in respect of equity linked notes (Section 24JB)

BPR403 (ITA) – Taxation of covered persons in respect of equity linked notes (Section 24JB)

BPR404 (ITA) - Expenditure incurred in respect of environmental conservation (Sections 37C and 37D of ITA)

BPR404 (ITA) – Expenditure incurred in respect of environmental conservation (Sections 37C and 37D of ITA)

BPR405 (ITA) - Third-party backed shares and hybrid interest (Sections 8EA, 8FA, 10(1)(k), 24J definition of “interest”, 64F)

BPR405 (ITA) – Third-party backed shares and hybrid interest (Sections 8EA, 8FA, 10(1)(k), 24J definition of “interest”, 64F)

BPR406 (ITA) - Treaty relief – Supplementary pension fund payments (Section 10(1)(gC), Article 18 of SA-Belgium DTA)

BPR406 (ITA) – Treaty relief – Supplementary pension fund payments (Section 10(1)(gC), Article 18 of SA-Belgium DTA)

BPR407 (ITA) - Generation and supply of renewable energy (Section 12BA)

BPR407 (ITA) – Generation and supply of renewable energy (Section 12BA)

BPR408 (ITA) (STT) - Corporate restructuring using section 42 (“Contributed tax capital”, “trading stock”, section 24BA, 40CA, 41, 42, "capital asset”, paragraph 20 of Eighth Sch)

BPR408 (ITA) (STT) – Corporate restructuring using section 42 (Section 1 definitions of “contributed tax capital”, “trading stock”, 24BA, 40CA, 41, 42, “capital asset”, paragraph 20 of Eighth Sch)

BPR409 (ITA) (STT) - Acquisition by a public benefit organisation of forfeited share incentive scheme shares (Sections 10(1)(cN), paragraph 63A of Eighth Schedule, “transfer”, 8(1)(d) of STT Act)

BPR409 (ITA) (STT) – Acquisition by a public benefit organisation of forfeited share incentive scheme shares (Sections 10(1)(cN), paragraph 63A of Eighth Schedule, “transfer”, 8(1)(d) of STT Act)

BPR410 (ITA) - Disposal by a controlled foreign company of equity shares in a foreign company (Section 9H(3), paragraph 64B of Eighth Schedule of ITA)

BPR410 (ITA) – Disposal by a controlled foreign company of equity shares in a foreign company (Section 9H(3), paragraph 64B of Eighth Schedule of ITA)

BPR411 (ITA) (VAT) - Tax consequences of a deemed input tax deduction under the VAT Act ("Gross income", "asset" definitions of ITA, "input tax" definition, section 8, 16 of VAT Act)

BPR411 (ITA) (VAT) – Tax consequences of a deemed input tax deduction under the VAT Act (“Gross income”, “asset” definitions of ITA, “input tax” definition, section 8, 16 of VAT Act)

BPR412 (ITA) - Tax consequences of the issue of a long-term loan for the issuer and holder (Definition of "group of companies", sections 8F, 10(1)(k), 41(1), 64FA of ITA)

BPR412 (ITA) – Tax consequences of the issue of a long-term loan for the issuer and holder (Definition of “group of companies”, sections 8F, 10(1)(k), 41(1), 64FA of ITA)

BPR413 (ITA) - Application of proviso to section 8EA(3)

BPR413 (ITA) – Application of proviso to section 8EA(3)

Transfer Duty Act 40 of 1949

Transfer Duty Act Citation

ARRANGEMENT OF SECTIONS (TDA)

Section 1 (Transfer Duty Act) - Definitions

Section 1 (Transfer Duty Act) – Definitions

“Commissioner” definition of section 1 of Transfer Duty Act

“Company” definition of section 1 of Transfer Duty Act

“Date of acquisition” definition of section 1 of Transfer Duty Act

“Declared value” definition of section 1 of Transfer Duty Act

“Deeds registry” definition of section 1 of Transfer Duty Act

“Fair value” definition of section 1 of Transfer Duty Act

“Mining asset” definition of section 1 of Transfer Duty Act

“Person” definition of section 1 of Transfer Duty Act

“Property” definition of section 1 of Transfer Duty Act

“Registration officer” definition of section 1 of Transfer Duty Act

“Republic” definition of section 1 of Transfer Duty Act

“Residential property” definition of section 1 of Transfer Duty Act

“Residential property company” definition of section 1 of Transfer Duty Act

“South African Revenue Service” definition of section 1 of Transfer Duty Act

“Spouse” definition of section 1 of Transfer Duty Act

“Tax Administration Act” definition of section 1 of Transfer Duty Act

“Transaction” definition of section 1 of Transfer Duty Act

“Trust” definition of section 1 of Transfer Duty Act

Section 2 (Transfer Duty Act) - Imposition of transfer duty

Section 2 (Transfer Duty Act) – Imposition of transfer duty

Section 3 (Transfer Duty Act) - By whom, when and to whom duty payable

Section 3 (Transfer Duty Act) – By whom, when and to whom duty payable

Section 3A (Transfer Duty Act) - Sharia compliant financing arrangements

Section 3A (Transfer Duty Act) – Sharia compliant financing arrangements

Section 4 (Transfer Duty Act) - Penalty and interest on late payment of duty

Section 4 (Transfer Duty Act) – Penalty and interest on late payment of duty

Section 5 (Transfer Duty Act) Value of property on which duty payable

Section 6 (Transfer Duty Act) - Certain payments to be added to the consideration payable in respect of property

Section 6 (Transfer Duty Act) – Certain payments to be added to the consideration payable in respect of property

Section 7 (Transfer Duty Act) - Certain payments to be excluded from the consideration payable in respect of property

Section 7 (Transfer Duty Act) – Certain payments to be excluded from the consideration payable in respect of property

Section 8 (Transfer Duty Act) - Valuation of consideration payable by way of rent, royalty, share of profits or any other periodical payment, or otherwise than in cash

Section 8 (Transfer Duty Act) – Valuation of consideration payable by way of rent, royalty, share of profits or any other periodical payment, or otherwise than in cash

Section 9 (Transfer Duty Act) - Exemptions from duty

Section 9 (Transfer Duty Act) – Exemptions from duty

Section 10 (Transfer Duty Act) - Administration of Act

Section 10 (Transfer Duty Act) – Administration of Act

Section 11 (Transfer Duty Act) - Powers of Commissioner

Section 11 (Transfer Duty Act) – Powers of Commissioner

Section 12 (Transfer Duty Act) - Registration of acquisition of property prohibited where duty not paid

Section 12 (Transfer Duty Act) – Registration of acquisition of property prohibited where duty not paid

Section 13 (Transfer Duty Act) - Commissioner to recover amount of duty underpaid

Section 13 (Transfer Duty Act) – Commissioner to recover amount of duty underpaid

Section 14 (Transfer Duty Act) - Declarations to be furnished to Commissioner

Section 14 (Transfer Duty Act) – Declarations to be furnished to Commissioner

Section 15 (Transfer Duty Act) - Records of certain sales of property to be kept

Section 15 (Transfer Duty Act) – Records of certain sales of property to be kept

Section 16 (Transfer Duty Act) - Persons who acquire property on behalf of others shall disclose names of heir principals

Section 16 (Transfer Duty Act) – Persons who acquire property on behalf of others shall disclose names of heir principals

Section 20B (Transfer Duty Act) - Transactions, operations, schemes or understanding for obtaining undue tax benefits

Section 20B (Transfer Duty Act) – Transactions, operations, schemes or understanding for obtaining undue tax benefits

Section 21 (Transfer Duty Act) - Repeal of laws

Section 21 (Transfer Duty Act) – Repeal of laws

Section 22 (Transfer Duty Act) - Short title and date of commencement

Section 22 (Transfer Duty Act) – Short title and date of commencement

ARRANGEMENT OF SECTIONS (TDA)

Schedule (Transfer Duty Act) - Repeal of laws

Schedule (Transfer Duty Act) – Repeal of laws

Securities Transfer Tax Act 25 of 2007

Securities Transfer Tax Act Citation

ARRANGEMENT OF SECTIONS (STT)

Section 1 (STT Act) - Definitions

Section 1 (STT Act) – Definitions

“Close corporate” definition of section 1 of STT Act

“Closing price” definition of section 1 of STT Act

“Collateral arrangement” definition of section 1 of STT Act

“Commissioner” definition of section 1 of STT Act

“Company” definition of section 1 of STT Act

“Exchange” definition of section 1 of STT Act

“Exchange rules” definition of section 1 of STT Act

“Financial Markets Act” definition of section 1 of STT Act

“General restricted stock account” definition of section 1 of STT Act

“Income Tax Act” definition of section 1 of STT Act

“Lending arrangement” definition of section 1 of STT Act

“Listed security” definition of section 1 of STT Act

“Listed share” definition of section 1 of STT Act

“Lowest price” definition of section 1 of STT Act

“Member” definition of section 1 of STT Act

“Minister” definition of section 1 of STT Act

“Participant” definition of section 1 of STT Act

“Person” definition of section 1 of STT Act

“Prescribed rate” definition of section 1 of STT Act

“Republic” definition of section 1 of STT Act

“Security” definition of section 1 of STT Act

“Tax” definition of section 1 of STT Act

“Transfer” definition of section 1 of STT Act

“Unlisted security” definition of section 1 of STT Act

“Unrestricted and security restricted stock account” definition of section 1 of STT Act

“Bank restricted stock account” definition of section 1 of STT Act

Section 2 (STT Act) - Imposition of tax

Section 2 (STT Act) – Imposition of tax

Section 3 (STT Act) - Purchase of listed securities through or from member

Section 3 (STT Act) – Purchase of listed securities through or from member

Section 4 (STT Act) - Transfer of listed securities effected by participant

Section 4 (STT Act) – Transfer of listed securities effected by participant

Section 5 (STT Act) - Other transfers of listed securities

Section 5 (STT Act) – Other transfers of listed securities

Section 6 (STT Act) - Transfer of unlisted securities

Section 6 (STT Act) – Transfer of unlisted securities

Section 7 (STT Act) - Tax recoverable from person to whom security is transferred

Section 7 (STT Act) – Tax recoverable from person to whom security is transferred

Section 8 (STT Act) - Exemptions

Section 8 (STT Act) – Exemptions

Section 8A (STT Act) - Sharia compliant financing arrangements

Section 8A (STT Act) – Sharia compliant financing arrangements

Section 9 (STT Act) - Schemes for obtaining undue tax benefits

Section 9 (STT Act) – Schemes for obtaining undue tax benefits

Section 10 (STT Act) - Effect of certain exemptions from taxes

Section 10 (STT Act) – Effect of certain exemptions from taxes

Section 11 (STT Act) - Repeal of Act

Section 11 (STT Act) – Repeal of Act

Section 12 (STT Act) - Short title and commencement

Section 12 (STT Act) – Short title and commencement

ARRANGEMENT OF SECTIONS (STT Act)

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 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 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 30 (IN30) – 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 31 (IN31) – 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 39 (IN39) – 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 40 (IN40) – 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 41 (IN41) – 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 42 (IN42) – 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 52 (IN52) – 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 56 (IN56) – 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 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 61 (IN61) – Remission of interest in terms of section 39(7)(a)

Interpretation Note 70 (IN70) (v2) - Supplies made for no consideration

Interpretation Note 70 (IN70) – 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 81 (IN81) – 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 82 (IN82) – Input tax on motor cars

Interpretation Note 83 (IN83) (v3) - Application of sections 20(7) and 21(5)

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 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 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 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 103 (IN103) (v2) – 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)

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)

Section 1 (Estate Duty Act) - Definitions

“Commissioner” definition of section 1 of Estate Duty Act

“Domestic policy” definition of section 1 of Estate Duty Act

“Duty” definition of section 1 of Estate Duty Act

“Executor” definition of section 1 of Estate Duty Act

“Fair market value” definition of section 1 of Estate Duty Act

“Family company” definition of section 1 of Estate Duty Act

“Liquidation and distribution account” definition of section 1 of Estate Duty Act

“Master” definition of section 1 of Estate Duty Act

“Relative” definition of section 1 of Estate Duty Act

“South African Revenue Service” definition of section 1 of Estate Duty Act

“Spouse” definition of section 1 of Estate Duty Act

“Stocks or shares” definition of section 1 of Estate Duty Act

“Tax Administration Act” definition of section 1 of Estate Duty Act

“Company” definition of section 1 of Estate Duty Act

“Close corporate” definition of section 1 of Estate Duty Act

“Child” definition of section 1 of Estate Duty Act

Section 1 (Estate Duty Act) – Definitions

Section 2 (Estate Duty Act) - Levy of estate duty

Section 2 (Estate Duty Act) – Levy of estate duty

Section 3 (Estate Duty Act) - What constitutes estate duty

Section 3 (Estate Duty Act) – What constitutes estate duty

Section 4 (Estate Duty Act) - Net value of an estate

Section 4 (Estate Duty Act) – Net value of an estate

Section 4A (Estate Duty Act) - Dutiable amount of an estate

Section 4A (Estate Duty Act) – Dutiable amount of an estate

Section 5 (Estate Duty Act) - Determination of value of property

Section 5 (Estate Duty Act) – Determination of value of property

Section 6 (Estate Duty Act) - Administration of Act

Section 6 (Estate Duty Act) – Administration of Act

Section 7 (Estate Duty Act) - Rendering of returns

Section 7 (Estate Duty Act) – Rendering of returns

Section 9 (Estate Duty Act) - Assessment of duty by Commissioner

Section 9 (Estate Duty Act) – Assessment of duty by Commissioner

Section 9C (Estate Duty Act) - Payment of duty

Section 9C (Estate Duty Act) – Payment of duty

Section 10 (Estate Duty Act) - Payment of interest

Section 10 (Estate Duty Act) – Payment of interest

Section 11 (Estate Duty Act) - Person liable for duty

Section 11 (Estate Duty Act) – Person liable for duty

Section 12 (Estate Duty Act) - Duty payable by executor

Section 12 (Estate Duty Act) – Duty payable by executor

Section 13 (Estate Duty Act) - Right of recovery by executor

Section 13 (Estate Duty Act) – Right of recovery by executor

Section 14 (Estate Duty Act) - Right to mortgage property

Section 14 (Estate Duty Act) – Right to mortgage property

Section 15 (Estate Duty Act) - Recovery of duty paid in certain cases

Section 15 (Estate Duty Act) – Recovery of duty paid in certain cases

Section 16 (Estate Duty Act) - Deduction of transfer duty and donations tax

Section 16 (Estate Duty Act) – Deduction of transfer duty and donations tax

Section 17 (Estate Duty Act) - No account to be filed by Master before duty is paid or secured

Section 17 (Estate Duty Act) – No account to be filed by Master before duty is paid or secured

Section 18 (Estate Duty Act) - No property to be delivered by executor before duty provided for

Section 18 (Estate Duty Act) – No property to be delivered by executor before duty provided for

Section 20 (Estate Duty Act) - Expenditure incurred by executor

Section 20 (Estate Duty Act) – Expenditure incurred by executor

Section 26 (Estate Duty Act) - Prevention of, or relief from double taxation

Section 26 (Estate Duty Act) – Prevention of, or relief from double taxation

Section 28 (Estate Duty Act) - Offences

Section 28 (Estate Duty Act) – Offences

Section 29 (Estate Duty Act) - Regulations

Section 29 (Estate Duty Act) – Regulations

Section 31 (Estate Duty Act) - Repeal of laws

Section 31 (Estate Duty Act) – Repeal of laws

Section 32 (Estate Duty Act) - Short title and date of commencement

Section 32 (Estate Duty Act) – Short title and date of commencement

ARRANGEMENT OF SECTIONS (EDA)

Estate Duty Act Index

First Schedule (Estate Duty Act) - Rate of estate duty

First Schedule (Estate Duty Act) – Rate of estate duty

Second Schedule (Estate Duty Act) - Laws repealed

Second Schedule (Estate Duty Act) – Laws repealed

Definitions - Customs and Excise

“Duty forestalling” of section 58A of Customs Act

“Controlled period” definition of section 58A of Customs Act

“Tax Administration Act” definition of section 1 of Customs Act

“Export duty” definition of section 1 of Customs Act

“Carbon Tax Act” definition of section 1 of Customs Act

“Buying commission” definition of section 65(9) of Customs Act

“Invoice” definition of section 37A(12) of Customs Act

“Ship” definition of section 37A(12) of Customs Act

“Vehicle” definition of section 37A(12) of Customs Act

“Engine” definition of section 37A(12) of Customs Act

“Enactment” definition of section 46A of Customs Act

“Obtained”, “produced” or “manufactured” definition of section 46A of Customs Act

“Preferential tariff treatment” definition of section 46A of Customs Act

“Producer” or “manufacturer” definition of section 46A of Customs Act

“Supplier” definition of section 46A of Customs Act

“Transshipment” definition of section 46A of Customs Act

“Circumvention” definition of section 46A of Customs Act

“Incomplete bill of entry” definition of section 39B of Customs Act

“Periodic bill of entry” definition of section 39B of Customs Act

“Provisional bill of entry” definition of section 39B of Customs Act

“Supplementary bill of entry” definition of section 39B of Customs Act

“Bioethanol” definition of section 37B of Customs Act

“Distillate fuel” or “diesel” definition of section 37B of Customs Act

“Manufacture” definition of section 37B of Customs Act

“Petrol” definition of section 37B of Customs Act

“Biodiesel” definition of section 37B of Customs Act

“Biofuel” definition of section 37B of Customs Act

“Special Economic Zone” or “SEZ” definition of section 21A of Customs Act

“Special Economic Zone Act” definition of section 21A of Customs Act

“SEZ operator”, “CCA enterprise” definition of section 21A of Customs Act

“Customs Controlled Area” or “CCA” definition of section 21A of Customs Act

“Advance Passenger Information” definition of section 7A of Customs Act

“Airline” definition of section 7A of Customs Act

“Operator system information” definition of section 7A of Customs Act

“Passenger” definition of section 7A of Customs Act

“Operator” definition of section 7A of Customs Act

“Agricultural distiller” definition of section 1 of Customs Act

“Bill of entry” definition of section 1 of Customs Act

“Commissioner” definition of section 1 of Customs Act

“Customs duty” definition of section 1 of Customs Act

“Degrouping depot” definition of section 1 of Customs Act

“Degrouping operator” definition of section 1 of Customs Act

“Depot operator” definition of section 1 of Customs Act

“Duty” definition of section 1 of Customs Act

“Entry for home consumption” definition of section 1 of Customs Act

“Environmental levy” definition of section 1 of Customs Act

“Environmental levy goods” definition of section 1 of Customs Act

“Excise duty” definition of section 1 of Customs Act

“Excise value” definition of section 1 of Customs Act

“Exporter” definition of section 1 of Customs Act

“Fuel levy” definition of section 1 of Customs Act

“Fuel levy goods” definition of section 1 of Customs Act

“Health promotion levy” definition of section 1 of Customs Act

“Home consumption” definition of section 1 of Customs Act

“Importer” definition of section 1 of Customs Act

“International Trade Administration Commission” definition of section 1 of Customs Act

“L.C.L. container” definition of section 1 of Customs Act

“Manufacture” definition of section 1 of Customs Act

“Minister” definition of section 1 of Customs Act

“Office” definition of section 1 of Customs Act

“Owner” definition of section 1 of Customs Act

“Package” definition of section 1 of Customs Act

“Person” definition of section 1 of Customs Act

“Plant” definition of section 1 of Customs Act

“Prescribed” definition of section 1 of Customs Act

“Regulation” definition of section 1 of Customs Act

“Road Accident Fund levy” definition of section 1 of Customs Act

“Road Accident Fund levy goods” definition of section 1 of Customs Act

“SACU” definition of section 1 of Customs Act

“SACU Agreement” definition of section 1 of Customs Act

“South African Revenue Service” definition of section 1 of Customs Act

“State warehouse” definition of section 1 of Customs Act

“Still” definition of section 1 of Customs Act

“Still maker” definition of section 1 of Customs Act

“Surcharge” definition of section 1 of Customs Act

“Surcharge goods” definition of section 1 of Customs Act

“Vehicle” definition of section 1 of Customs Act

“Wine and Spirit Board” definition of section 1 of Customs Act

“Worts” definition of section 1 of Customs Act

“Container” definition of section 1(2) of Customs Act

“Wine grower” definition of section 1 of Customs Act

“This Act” definition of section 1 of Customs Act

“Ship” definition of section 1 of Customs Act

“Rule” definition of section 1 of Customs Act

“Pilot” definition of section 1 of Customs Act

“Officer” definition of section 1 of Customs Act

“Master” definition of section 1 of Customs Act

“Land” definition of section 1 of Customs Act

“Illicit goods” definition of section 1 of Customs Act

“Health promotion levy goods” definition of section 1 of Customs Act

“Goods” definition of section 1 of Customs Act

“Excisable goods” definition of section 1 of Customs Act

“Crew” definition of section 1 of Customs Act

“Controller” definition of section 1 of Customs Act

“Common customs area” definition of section 1 of Customs Act

“Container depot” definition of section 1 of Customs Act

“Container terminal” definition of section 1 of Customs Act

“Container operator” definition of section 1 of Customs Act

Customs and Excise Act No. 91 of 1964

Customs and Excise Act Citation

Customs and Excise Act No. 91 of 1964 – Citation

ARRANGEMENT OF SECTIONS (Customs Act)

Chapter I - Definitions (Customs Act)

Section 1 (Customs Act) - Definitions

“Tax Administration Act” definition of section 1 of Customs Act

“Export duty” definition of section 1 of Customs Act

“Carbon Tax Act” definition of section 1 of Customs Act

“Agricultural distiller” definition of section 1 of Customs Act

“Bill of entry” definition of section 1 of Customs Act

“Commissioner” definition of section 1 of Customs Act

“Customs duty” definition of section 1 of Customs Act

“Degrouping depot” definition of section 1 of Customs Act

“Degrouping operator” definition of section 1 of Customs Act

“Depot operator” definition of section 1 of Customs Act

“Duty” definition of section 1 of Customs Act

“Entry for home consumption” definition of section 1 of Customs Act

“Environmental levy” definition of section 1 of Customs Act

“Environmental levy goods” definition of section 1 of Customs Act

“Excise duty” definition of section 1 of Customs Act

“Excise value” definition of section 1 of Customs Act

“Exporter” definition of section 1 of Customs Act

“Fuel levy” definition of section 1 of Customs Act

“Fuel levy goods” definition of section 1 of Customs Act

“Health promotion levy” definition of section 1 of Customs Act

“Home consumption” definition of section 1 of Customs Act

“Importer” definition of section 1 of Customs Act

“International Trade Administration Commission” definition of section 1 of Customs Act

“L.C.L. container” definition of section 1 of Customs Act

“Manufacture” definition of section 1 of Customs Act

“Minister” definition of section 1 of Customs Act

“Office” definition of section 1 of Customs Act

“Owner” definition of section 1 of Customs Act

“Package” definition of section 1 of Customs Act

“Person” definition of section 1 of Customs Act

“Plant” definition of section 1 of Customs Act

“Prescribed” definition of section 1 of Customs Act

“Regulation” definition of section 1 of Customs Act

“Road Accident Fund levy” definition of section 1 of Customs Act

“Road Accident Fund levy goods” definition of section 1 of Customs Act

“SACU” definition of section 1 of Customs Act

“SACU Agreement” definition of section 1 of Customs Act

“South African Revenue Service” definition of section 1 of Customs Act

“State warehouse” definition of section 1 of Customs Act

“Still” definition of section 1 of Customs Act

“Still maker” definition of section 1 of Customs Act

“Surcharge” definition of section 1 of Customs Act

“Surcharge goods” definition of section 1 of Customs Act

“Vehicle” definition of section 1 of Customs Act

“Wine and Spirit Board” definition of section 1 of Customs Act

“Worts” definition of section 1 of Customs Act

“Container” definition of section 1(2) of Customs Act

“Wine grower” definition of section 1 of Customs Act

“This Act” definition of section 1 of Customs Act

“Ship” definition of section 1 of Customs Act

“Rule” definition of section 1 of Customs Act

“Pilot” definition of section 1 of Customs Act

“Officer” definition of section 1 of Customs Act

“Master” definition of section 1 of Customs Act

“Land” definition of section 1 of Customs Act

“Illicit goods” definition of section 1 of Customs Act

“Health promotion levy goods” definition of section 1 of Customs Act

“Goods” definition of section 1 of Customs Act

“Excisable goods” definition of section 1 of Customs Act

“Crew” definition of section 1 of Customs Act

“Controller” definition of section 1 of Customs Act

“Common customs area” definition of section 1 of Customs Act

“Container depot” definition of section 1 of Customs Act

“Container terminal” definition of section 1 of Customs Act

“Container operator” definition of section 1 of Customs Act

Section 1 (Customs Act) – Definitions

Chapter I – Definitions

Chapter II - Administration, general duties and powers of Commissioner and officers, and application of Act (Customs Act)

Section 2 (Customs Act) - Commissioner to administer Act

Section 2 (Customs Act) – Commissioner to administer Act

Section 3 (Customs Act) - Delegation of duties and powers of Commissioner

Section 3 (Customs Act) – Delegation of duties and powers of Commissioner

Section 3A (Customs Act) - Duties imposed and powers conferred on Director-General by this Act

Section 3A (Customs Act) – Duties imposed and powers conferred on Director-General by this Act

Section 4 (Customs Act) - General duties and powers of officers

Section 4 (Customs Act) – General duties and powers of officers

Section 4A (Customs Act) - Powers of arrest

Section 4A (Customs Act) – Powers of arrest

Section 4B (Customs Act) - Possession and use of firearms

Section 4B (Customs Act) – Possession and use of firearms

Section 4C (Customs Act) - Border Patrol

Section 4C (Customs Act) – Border Patrol

Section 4D (Customs Act) - Officers' powers relating to criminal prosecution

Section 4D (Customs Act) – Officers’ powers relating to criminal prosecution

Section 5 (Customs Act) - Application of Act

Section 5 (Customs Act) – Application of Act

Chapter II – Administration, general duties and powers of Commissioner and officers, and application of Act

Chapter III - Importation, exportation and transit and coastwise carriage of goods (Customs Act)

Section 6 (Customs Act) - Appointment of places of entry, authorised roads and routes, etc.

Section 6 (Customs Act) – Appointment of places of entry, authorised roads and routes, etc.

Section 6A (Customs Act) - Special provisions in respect of customs controlled areas

Section 6A (Customs Act) – Special provisions in respect of customs controlled areas

Section 7 (Customs Act) - Report of arrival or departure of ships or aircraft

Section 7 (Customs Act) – Report of arrival or departure of ships or aircraft

Section 7A (Customs Act) - Special provisions relating to Advance Passenger Information

Subparagraphs (2) to (8) of section 7A of Customs Act

“Advance Passenger Information” definition of section 7A of Customs Act

“Airline” definition of section 7A of Customs Act

“Operator system information” definition of section 7A of Customs Act

“Passenger” definition of section 7A of Customs Act

“Operator” definition of section 7A of Customs Act

Section 7A (Customs Act) – Special provisions relating to Advance Passenger Information

Section 8 (Customs Act) - Cargo reports

Section 8 (Customs Act) – Cargo reports

Section 9 (Customs Act) - Sealing of goods on board ships or aircraft

Section 9 (Customs Act) – Sealing of goods on board ships or aircraft

Section 10 (Customs Act) - When goods deemed to be imported

Section 10 (Customs Act) – When goods deemed to be imported

Section 11 (Customs Act) - Landing of unentered goods

Section 11 (Customs Act) – Landing of unentered goods

Section 12 (Customs Act) - Goods imported or exported over land

Section 12 (Customs Act) – Goods imported or exported over land

Section 13 (Customs Act) - Goods imported or exported by post

Section 13 (Customs Act) – Goods imported or exported by post

Section 14 (Customs Act) - Coastwise traffic and coasting ships

Section 14 (Customs Act) – Coastwise traffic and coasting ships

Section 15 (Customs Act) - Persons entering or leaving the Republic and smugglers

Section 15 (Customs Act) – Persons entering or leaving the Republic and smugglers

Section 16 (Customs Act) - Opening of packages in absence of importer or exporter

Section 16 (Customs Act) – Opening of packages in absence of importer or exporter

Section 17 (Customs Act) - State warehouse

Section 17 (Customs Act) – State warehouse

Section 18 (Customs Act) - Removal of goods in bond

Section 18 (Customs Act) – Removal of goods in bond

Section 18A (Customs Act) - Exportation of goods from customs and excise warehouse

Section 18A (Customs Act) – Exportation of goods from customs and excise warehouse

Chapter III – Importation, exportation and transit and coastwise carriage of goods

Chapter IV - Customs and excise warehouses; storage and manufacture of goods in customs and excise warehouses (Customs Act)

Section 19 (Customs Act) - Customs and excise warehouses

Section 19 (Customs Act) – Customs and excise warehouses

Section 19A (Customs Act) - Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored

Section 19A (Customs Act) – Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored

Section 20 (Customs Act) - Goods in customs and excise warehouses

Section 20 (Customs Act) – Goods in customs and excise warehouses

Section 21 (Customs Act) - Special customs and excise warehouses

Section 21 (Customs Act) – Special customs and excise warehouses

Section 21A (Customs Act) - Provisions for administration of customs controlled areas within industrial development zones and special economic zones

Subsections (2) to (16) of section 21A of Customs Act

“Special Economic Zone” or “SEZ” definition of section 21A of Customs Act

“Special Economic Zone Act” definition of section 21A of Customs Act

“SEZ operator”, “CCA enterprise” definition of section 21A of Customs Act

“Customs Controlled Area” or “CCA” definition of section 21A of Customs Act

Section 21A (Customs Act) – Provisions for administration of customs controlled areas within industrial development zones and special economic zones

Section 22 (Customs Act) - Samples of goods in a customs and excise warehouse

Section 22 (Customs Act) – Samples of goods in a customs and excise warehouse

Section 23 (Customs Act) - Storage or manufacture of prohibited goods

Section 23 (Customs Act) – Storage or manufacture of prohibited goods

Section 24 (Customs Act) - Ships or aircraft stores consumed in the Republic

Section 24 (Customs Act) – Ships or aircraft stores consumed in the Republic

Section 25 (Customs Act) - Sorting, packing, etc., in customs and excise storage warehouses

Section 25 (Customs Act) – Sorting, packing, etc., in customs and excise storage warehouses

Section 26 (Customs Act) - Transfer of ownership or pledging or hypothecation of warehoused goods

Section 26 (Customs Act) – Transfer of ownership or pledging or hypothecation of warehoused goods

Section 27 (Customs Act) - Special provisions in respect of customs and excise manufacturing warehouses

Section 27 (Customs Act) – Special provisions in respect of customs and excise manufacturing warehouses

Section 28 (Customs Act) - Ascertaining quantity of spirits by measuring the mass or volume

Section 28 (Customs Act) – Ascertaining quantity of spirits by measuring the mass or volume

Section 29 (Customs Act) - Classification of spirits

Section 29 (Customs Act) – Classification of spirits

Section 30 (Customs Act) - Control of the use of spirits for certain purposes

Section 30 (Customs Act) – Control of the use of spirits for certain purposes

Section 32 (Customs Act) - Ascertaining the strength of spirits for duty purposes

Section 32 (Customs Act) – Ascertaining the strength of spirits for duty purposes

Section 33 (Customs Act) - Requirements in respect of stills

Section 33 (Customs Act) – Requirements in respect of stills

Section 34 (Customs Act) - Special provisions regarding spirits manufactured by agricultural distillers

Section 34 (Customs Act) – Special provisions regarding spirits manufactured by agricultural distillers

Section 35 (Customs Act) - Special provisions regarding wine

Section 35 (Customs Act) – Special provisions regarding wine

Section 35A (Customs Act) - Special provisions regarding cigarettes and cigarette tobacco

Section 35A (Customs Act) – Special provisions regarding cigarettes and cigarette tobacco

Section 36 (Customs Act) - Specific provisions regarding beer

Section 36 (Customs Act) – Specific provisions regarding beer

Section 36A (Customs Act) - Special provisions in respect of manufacture of goods specified in Section B of Part 2 of Schedule No. 1 and collection of excise duty specified in that section

Section 36A (Customs Act) – Special provisions in respect of manufacture of goods specified in Section B of Part 2 of Schedule No. 1 and collection of excise duty specified in that section

Section 37 (Customs Act) - Duties applicable to goods manufactured in a customs and excise warehouse

Section 37 (Customs Act) – Duties applicable to goods manufactured in a customs and excise warehouse

Section 37A (Customs Act) - Special provisions in respect of marked goods and certain goods that are free of duty

“Invoice” definition of section 37A(12) of Customs Act

“Ship” definition of section 37A(12) of Customs Act

“Vehicle” definition of section 37A(12) of Customs Act

“Engine” definition of section 37A(12) of Customs Act

Section 37A (Customs Act) – Special provisions in respect of marked goods and certain goods that are free of duty

Section 37B (Customs Act) - Provisions relating to the manufacture, storage, disposal and use of biofuel, biodiesel or bioethanol

Subsections (2) to (4) of section 37B of Customs Act

“Bioethanol” definition of section 37B of Customs Act

“Distillate fuel” or “diesel” definition of section 37B of Customs Act

“Manufacture” definition of section 37B of Customs Act

“Petrol” definition of section 37B of Customs Act

“Biodiesel” definition of section 37B of Customs Act

“Biofuel” definition of section 37B of Customs Act

Section 37B (Customs Act) – Provisions relating to the manufacture, storage, disposal and use of biofuel, biodiesel or bioethanol

Chapter IV – Customs and excise warehouses; storage and manufacture of goods in customs and excise warehouses

Chapter V - Clearance and origin of goods; liability for and payment of duties (Customs Act)

Section 38 (Customs Act) - Entry of goods and time of entry

Section 38 (Customs Act) – Entry of goods and time of entry

Section 38A (Customs Act) - Special provisions in respect of storage and clearance and release of stores or spares and equipment supplied to foreign-going ships and aircraft

Section 38A (Customs Act) – Special provisions in respect of storage and clearance and release of stores or spares and equipment supplied to foreign-going ships and aircraft

Section 39 (Customs Act) - Importer and exporter to produce documents and pay duties

Section 39 (Customs Act) – Importer and exporter to produce documents and pay duties

Section 39A (Customs Act) - Sale in transit

Section 39A (Customs Act) – Sale in transit

Section 39B (Customs Act) - Simplified clearance and release procedures

Subparagraphs (2) to (13) of section 39B of Customs Act

“Incomplete bill of entry” definition of section 39B of Customs Act

“Periodic bill of entry” definition of section 39B of Customs Act

“Provisional bill of entry” definition of section 39B of Customs Act

“Supplementary bill of entry” definition of section 39B of Customs Act

Section 39B (Customs Act) – Simplified clearance and release procedures

Section 39C (Customs Act) - Simplified clearance and release procedures for authorised persons

Section 39C (Customs Act) – Simplified clearance and release procedures for authorised persons

Section 39D (Customs Act) - Simplified procedures for immediate release of goods

Section 39D (Customs Act) – Simplified procedures for immediate release of goods

Section 40 (Customs Act) - Validity of entries

Section 40 (Customs Act) – Validity of entries

Section 41 (Customs Act) - Particulars on invoices

Section 41 (Customs Act) – Particulars on invoices

Section 42 (Customs Act) - Entry by bill of sight

Section 42 (Customs Act) – Entry by bill of sight

Section 43 (Customs Act) - Disposal of goods on failure to make due entry, goods imported in contravention of any other law and seized or abandoned goods

Section 43 (Customs Act) – Disposal of goods on failure to make due entry, goods imported in contravention of any other law and seized or abandoned goods

Section 44 (Customs Act) - Liability for duty

Section 44 (Customs Act) – Liability for duty

Section 44A (Customs Act) - Joint and several liability for duty or certain amounts

Section 44A (Customs Act) – Joint and several liability for duty or certain amounts

Section 45 (Customs Act) - Determination of duty applicable

Section 45 (Customs Act) – Determination of duty applicable

Section 46 (Customs Act) - Origin of goods

Section 46 (Customs Act) – Origin of goods

Section 46A (Customs Act) - Non-reciprocal preferential tariff treatment of goods exported from the Republic

“Enactment” definition of section 46A of Customs Act

“Obtained”, “produced” or “manufactured” definition of section 46A of Customs Act

“Preferential tariff treatment” definition of section 46A of Customs Act

“Producer” or “manufacturer” definition of section 46A of Customs Act

“Supplier” definition of section 46A of Customs Act

“Transshipment” definition of section 46A of Customs Act

Subparagraphs (2) to (9) of section 46A of Customs Act

“Circumvention” definition of section 46A of Customs Act

Section 46A (Customs Act) – Non-reciprocal preferential tariff treatment of goods exported from the Republic

Section 47 (Customs Act) - Payment of duty and rate of duty applicable

Section 47 (Customs Act) – Payment of duty and rate of duty applicable

Section 47A (Customs Act) - Prohibition of certain acts in respect of goods not duly entered

Section 47A (Customs Act) – Prohibition of certain acts in respect of goods not duly entered

Section 47B (Customs Act) - Air passenger tax

“Agent” definition of section 47B of Customs Act

“Airline” definition of section 47B of Customs Act

“Airport” definition of section 47B of Customs Act

“Carriage” definition of section 47B of Customs Act

“Chargeable aircraft” definition of section 47B of Customs Act

“Flight” definition of section 47B of Customs Act

“Operator” definition of section 47B of Customs Act

“Passenger” definition of section 47B of Customs Act

“Reward” definition of section 47B of Customs Act

“Tax” definition of section 47B of Customs Act

Subsections (2) to (9) of section 47B of Customs Act

“Chargeable passenger” definition of section 47B of Customs Act

Section 47B (Customs Act) – Air passenger tax

Section 48 (Customs Act) - Amendment of Schedule No. 1

Section 48 (Customs Act) – Amendment of Schedule No. 1

Section 49 (Customs Act) - Agreements in respect of rates of duty lower than general rates of duty and other agreements providing for matters requiring customs administration

“Binding origin determination” definition of section 49 of Customs Act

“Holder” definition of section 49 of Customs Act

“Applicant” definition of section 49 of Customs Act

Section 49 (Customs Act) – Agreements in respect of rates of duty lower than general rates of duty and other agreements providing for matters requiring customs administration

Section 50 (Customs Act) - Provisions relating to the disclosure of information in terms of agreements

Section 50 (Customs Act) – Provisions relating to the disclosure of information in terms of agreements

Section 50A (Customs Act) - Joint, one-stop or juxtaposed international land border posts

Section 50A (Customs Act) – Joint, one-stop or juxtaposed international land border posts

Section 51 (Customs Act) - Agreements with African territories

Section 51 (Customs Act) – Agreements with African territories

Section 52 (Customs Act) - Imposition of a fuel levy by any party to a customs union agreement

Section 52 (Customs Act) – Imposition of a fuel levy by any party to a customs union agreement

Section 53 (Customs Act) - Discrimination by other countries

Section 53 (Customs Act) – Discrimination by other countries

Section 54 (Customs Act) - Special provisions regarding the importation of cigarettes

Section 54 (Customs Act) – Special provisions regarding the importation of cigarettes

Chapter V – Clearance and origin of goods; liability for and payment of duties

Chapter VA - Environmental levies (Customs Act)

Section 54A (Customs Act) - Imposition of environmental levy

Section 54A (Customs Act) – Imposition of environmental levy

Section 54AA (Customs Act) - Provisions relating to carbon tax

Section 54AA (Customs Act) – Provisions relating to carbon tax

Section 54B (Customs Act) - Rate of environmental levy

Section 54B (Customs Act) – Rate of environmental levy

Section 54C (Customs Act) - Application of other provisions of this Act

Section 54C (Customs Act) – Application of other provisions of this Act

Section 54D (Customs Act) - Rebates, refunds and drawbacks

Section 54D (Customs Act) – Rebates, refunds and drawbacks

Section 54E (Customs Act) - Licensing

Section 54E (Customs Act) – Licensing

Section 54EA (Customs Act) - Exemption from licensing and payment of environmental levy

Section 54EA (Customs Act) – Exemption from licensing and payment of environmental levy

Section 54F (Customs Act) - Rules

Section 54F (Customs Act) – Rules

Chapter VA – Environmental levies

Chapter VB - Health Promotion Levies (Customs Act)

Section 54G (Customs Act) - Imposition of health promotion levy

Section 54G (Customs Act) – Imposition of health promotion levy

Section 54H (Customs Act) - Rate of health promotion levy

Section 54H (Customs Act) – Rate of health promotion levy

Section 54I (Customs Act) - Application of other provisions of this Act

Section 54I (Customs Act) – Application of other provisions of this Act

Section 54J (Customs Act) - Application of environmental levy provisions of this Act

Section 54J (Customs Act) – Application of environmental levy provisions of this Act

Chapter VB – Health Promotion Levies

Chapter VI - Anti-dumping, countervailing and safeguard duties and other measures (Customs Act)

Section 55 (Customs Act) - General provisions regarding anti-dumping, countervailing and safeguard duties and measures

Section 55 (Customs Act) – General provisions regarding anti-dumping, countervailing and safeguard duties and measures

Section 56 (Customs Act) - Imposition of anti-dumping duties

Section 56 (Customs Act) – Imposition of anti-dumping duties

Section 56A (Customs Act) - Imposition of countervailing duties

Section 56A (Customs Act) – Imposition of countervailing duties

Section 57 (Customs Act) - Imposition of safeguard measures

Section 57 (Customs Act) – Imposition of safeguard measures

Section 57A (Customs Act) - Imposition of provisional payments

Section 57A (Customs Act) – Imposition of provisional payments

Chapter VI – Anti-dumping, countervailing and safeguard duties and other measures

Chapter VII - Amendment of duties (Customs Act)

Section 58 (Customs Act) - Time when new or increased duties become payable

Section 58 (Customs Act) – Time when new or increased duties become payable

Section 58A (Customs Act) - Anti-forestalling measures in respect of anticipated increases in excise duties

Subsection (2) to (5) of section 58A of Customs Act

“Duty forestalling” of section 58A of Customs Act

“Controlled period” definition of section 58A of Customs Act

Section 58A (Customs Act) – Anti-forestalling measures in respect of anticipated increases in excise duties

Section 59 (Customs Act) - Contract prices may be varied to extent of alteration in duty

Section 59 (Customs Act) – Contract prices may be varied to extent of alteration in duty

Chapter VII – Amendment of duties

Chapter VIII - Registration, licensing and accredited clients (Customs Act)

Section 59A (Customs Act) - Registration of persons participating in activities regulated by this Act

Section 59A (Customs Act) – Registration of persons participating in activities regulated by this Act

Section 60 (Customs Act) - Licence fees according to Schedule No. 8

Section 60 (Customs Act) – Licence fees according to Schedule No. 8

Section 61 (Customs Act) - Customs and excise warehouse licences

Section 61 (Customs Act) – Customs and excise warehouse licences

Section 62 (Customs Act) - Agricultural distillers

Section 62 (Customs Act) – Agricultural distillers

Section 63 (Customs Act) - Stills to be licensed

Section 63 (Customs Act) – Stills to be licensed

Section 64 (Customs Act) - Special warehouses for the manufacture of wine

Section 64 (Customs Act) – Special warehouses for the manufacture of wine

Section 64A (Customs Act) - Container depot licenses

Section 64A (Customs Act) – Container depot licenses

Section 64B (Customs Act) - Clearing agent licences

Section 64B (Customs Act) – Clearing agent licences

Section 64C (Customs Act) - Licence to search wreck or to search for wreck

Section 64C (Customs Act) – Licence to search wreck or to search for wreck

Section 64D (Customs Act) - Licensing of remover of goods in bond

Section 64D (Customs Act) – Licensing of remover of goods in bond

Section 64E (Customs Act) - Accredited clients

Section 64E (Customs Act) – Accredited clients

Section 64F (Customs Act) - Licensing of distributors of fuels obtained from the licensee of a customs and excise manufacturing warehouse

“Licensed distributor” definition of section 64F of Customs Act

“Fuel” definition of section 64F of Customs Act

Section 64F (Customs Act) – Licensing of distributors of fuels obtained from the licensee of a customs and excise manufacturing warehouse

Section 64G (Customs Act) - Lincensing of degrouping depot

“Degrouping operator” definition of section 64G of Customs Act

“Degrouping depot” definition of section 64G of Customs Act

Section 64G (Customs Act) – Lincensing of degrouping depot

Chapter VIII – Registration, licensing and accredited clients

Chapter IX - Value (Customs Act)

Section 65 (Customs Act) - Value for duty purposes on any goods imported into the Republic

“Buying commission” definition of section 65(9) of Customs Act

“Goods of the same class or kind” definition of section 65(9) of Customs Act

“Identical goods” definition of section 65(9) of Customs Act

“Price actually paid or payable” definition of section 65(9) of Customs Act

“Similar goods” definition of section 65(9) of Customs Act

Section 65 (Customs Act) – Value for duty purposes on any goods imported into the Republic

Section 66 (Customs Act) - Transaction value

Section 66 (Customs Act) – Transaction value

Section 67 (Customs Act) - Adjustments to price actually paid or payable

Section 67 (Customs Act) – Adjustments to price actually paid or payable

Section 69 (Customs Act) - Value for excise duty purposes on any goods manufactured in the Republic

Section 69 (Customs Act) – Value for excise duty purposes on any goods manufactured in the Republic

Section 71 (Customs Act) - Value of certain specified goods

Section 71 (Customs Act) – Value of certain specified goods

Section 72 (Customs Act) - Value of goods exported

Section 72 (Customs Act) – Value of goods exported

Section 73 (Customs Act) - Currency conversion

Section 73 (Customs Act) – Currency conversion

Section 74 (Customs Act) - Value of goods not liable to ad valorem duty

Section 74 (Customs Act) – Value of goods not liable to ad valorem duty

Section 74A (Customs Act) - Interpretation of sections 65, 66 and 67

Section 74A (Customs Act) – Interpretation of sections 65, 66 and 67

Chapter IX – Value

Chapter X - Rebates,. refunds and drawbacks of duty (Customs Act)

Section 75 (Customs Act) - Specific rebates, drawbacks and refunds of duty

“User” definition of section 75(1C)(b) of Customs Act

“Distillate fule” definition of section 75(1C)(b) of Customs Act

Subsections (1C)(c) to (22) of section 75 of Customs Act

Section 75 (Customs Act) – Specific rebates, drawbacks and refunds of duty

Section 75A (Customs Act) - Circumstances in which imported goods free of duty are admissible under a rebate item of Schedule No. 4

Section 75A (Customs Act) – Circumstances in which imported goods free of duty are admissible under a rebate item of Schedule No. 4

Section 76 (Customs Act) - General refunds in respect of imported goods, excisable goods

Section 76 (Customs Act) – General refunds in respect of imported goods, excisable goods

Section 76A (Customs Act) - Recovery of certain amounts not duly payable

“Officer” definition of section 77A of Customs Act

Section 76A (Customs Act) – Recovery of certain amounts not duly payable

Section 76B (Customs Act) - Limitation on the period for which refund and drawback claims will be considered and the period within which applications therefor must be received by the Controller

Section 76B (Customs Act) – Limitation on the period for which refund and drawback claims will be considered and the period within which applications therefor must be received by the Controller

Section 76C (Customs Act) - Set-off of refund against amounts owning

Section 76C (Customs Act) – Set-off of refund against amounts owning

Section 77 (Customs Act) - Set-off of certain amounts

Section 77 (Customs Act) – Set-off of certain amounts

Chapter X – Rebates,. refunds and drawbacks of duty

Chapter XA - Internal administrative appeal; alternative dispute resolution; dispute settlement (Customs Act)

Part A: Internal administrative appeal definitions (Customs Act)

Section 77A (Customs Act) - Definitions

“Officer” definition of section 77A of Customs Act

“Commissioner” definition of section 77A of Customs Act

“Day” definition of section 77A of Customs Act

“Decision” definition of section 77A of Customs Act

“SARS” definition of section 77A of Customs Act

“Tax” or “taxation” definition of section 77A of Customs Act

“Dispute” definition of section 77A of Customs Act

Section 77A (Customs Act) – Definitions

Section 77B (Customs Act) - Persons who may appeal

Section 77B (Customs Act) – Persons who may appeal

Section 77C (Customs Act) - Submission of appeal

Section 77C (Customs Act) – Submission of appeal

Section 77D (Customs Act) - Request for reasons and time within which a request or an appeal must be considered

Section 77D (Customs Act) – Request for reasons and time within which a request or an appeal must be considered

Section 77E (Customs Act) - Appointment and function of appeal committee

Section 77E (Customs Act) – Appointment and function of appeal committee

Section 77F (Customs Act) - Decision of Commissioner and Committee

Section 77F (Customs Act) – Decision of Commissioner and Committee

Section 77G (Customs Act) - Obligation to pay amount demanded

Section 77G (Customs Act) – Obligation to pay amount demanded

Section 77H (Customs Act) - Rules

Section 77H (Customs Act) – Rules

Section 77HA (Customs Act) - Implementation of Part A in respect of decisions

Section 77HA (Customs Act) – Implementation of Part A in respect of decisions

Part A: Internal administrative appeal definitions

Part B: Alternative Dispute Resolution (Customs Act)

Section 77I (Customs Act) - Alternative Dispute Resolution

Section 77I (Customs Act) – Alternative Dispute Resolution

Part B: Alternative Dispute Resolution

Part C: Settlement of dispute (Customs Act)

Section 77J (Customs Act) - Definitions

“Settle” definition of section 77J of Customs Act

Section 77J (Customs Act) – Definitions

Section 77K (Customs Act) - Purpose of this Part

Section 77K (Customs Act) – Purpose of this Part

Section 77L (Customs Act) - Circumstances where inappropriate to settle

Section 77L (Customs Act) – Circumstances where inappropriate to settle

Section 77M (Customs Act) - Circumstances where appropriate to settle

Section 77M (Customs Act) – Circumstances where appropriate to settle

Section 77N (Customs Act) - Power to settle and conduct of officials

Section 77N (Customs Act) – Power to settle and conduct of officials

Section 77O (Customs Act) - Procedure for settlement

Section 77O (Customs Act) – Procedure for settlement

Section 77P (Customs Act) - Register of settlements and reporting

Section 77P (Customs Act) – Register of settlements and reporting

Part C: Settlement of dispute

Chapter XA – Internal administrative appeal; alternative dispute resolution; dispute settlement

Chapter XI - Penal provisions (Customs Act)

Section 78 (Customs Act) - Offences not expressly mentioned

Section 78 (Customs Act) – Offences not expressly mentioned

Section 79 (Customs Act) - Less serious offences and their punishment

Section 79 (Customs Act) – Less serious offences and their punishment

Section 80 (Customs Act) - Serious offences and their punishment

Section 80 (Customs Act) – Serious offences and their punishment

Section 81 (Customs Act) - Non-declaration in respect of certain goods

Section 81 (Customs Act) – Non-declaration in respect of certain goods

Section 82 (Customs Act) - Prohibition with regard to stamps

Section 82 (Customs Act) – Prohibition with regard to stamps

Section 83 (Customs Act) - Irregular dealing with or in goods

Section 83 (Customs Act) – Irregular dealing with or in goods

Section 84 (Customs Act) - False documents and declarations

Section 84 (Customs Act) – False documents and declarations

Section 85 (Customs Act) - Beer of higher alcoholic strength than registered

Section 85 (Customs Act) – Beer of higher alcoholic strength than registered

Section 86 (Customs Act) - Certain specified offences

Section 86 (Customs Act) – Certain specified offences

Section 86A (Customs Act) - Publication of names of offenders

Section 86A (Customs Act) – Publication of names of offenders

Section 87 (Customs Act) - Goods irregularly dealt with liable to forfeiture

Section 87 (Customs Act) – Goods irregularly dealt with liable to forfeiture

Section 88 (Customs Act) - Seizure

Section 88 (Customs Act) – Seizure

Section 89 (Customs Act) - Notice of claim by owner in respect of seized goods

Section 89 (Customs Act) – Notice of claim by owner in respect of seized goods

Section 90 (Customs Act) - Disposal of seized goods

Section 90 (Customs Act) – Disposal of seized goods

Section 91 (Customs Act) - Administrative penalties

Section 91 (Customs Act) – Administrative penalties

Section 92 (Customs Act) - Payment and disposal of fines and penalties

Section 92 (Customs Act) – Payment and disposal of fines and penalties

Section 93 (Customs Act) - Remission or mitigation of penalties and forfeiture

Section 93 (Customs Act) – Remission or mitigation of penalties and forfeiture

Section 94 (Customs Act) - Recovery of penalties by process of law

Section 94 (Customs Act) – Recovery of penalties by process of law

Section 95 (Customs Act) - Jurisdiction of courts

Section 95 (Customs Act) – Jurisdiction of courts

Section 96 (Customs Act) - Notice of action and period for bringing action

Section 96 (Customs Act) – Notice of action and period for bringing action

Chapter XI – Penal provisions

Chapter XII - General (Customs Act)

Section 96A (Customs Act) - Approval of container operators

Section 96A (Customs Act) – Approval of container operators

Section 97 (Customs Act) - Master, container operator or pilot may appoint agent

Section 97 (Customs Act) – Master, container operator or pilot may appoint agent

Section 98 (Customs Act) - Liability of principal for acts of agent

Section 98 (Customs Act) – Liability of principal for acts of agent

Section 99 (Customs Act) - Liability of agent for obligations imposed on principal

Section 99 (Customs Act) – Liability of agent for obligations imposed on principal

Section 99A (Customs Act) - Consultant and agent not being clearing agent required to register

Section 99A (Customs Act) – Consultant and agent not being clearing agent required to register

Section 100 (Customs Act) - Agent may be called upon to produce written authority

Section 100 (Customs Act) – Agent may be called upon to produce written authority

Section 101 (Customs Act) - Business accounts, documents etc., to be available for inspection

Section 101 (Customs Act) – Business accounts, documents etc., to be available for inspection

Section 101A (Customs Act) - Electronic communications for the purposes of customs and excise procedures

Subparagraphs (2) to (16) of section 101A of Customs Act

“Access” definition of section 101A of Customs Act

“Affixing a digital signature” definition of section 101A of Customs Act

“Computer” definition of section 101A of Customs Act

“Computer network” definition of section 101A of Customs Act

“Data” definition of section 101A of Customs Act

“Digital signature” definition of section 101A of Customs Act

“Electronic form” definition of section 101A of Customs Act

“Electronic record” definition of section 101A of Customs Act

“Function” definition of section 101A of Customs Act

“Information” definition of section 101A of Customs Act

“Intermediary” definition of section 101A of Customs Act

“Originator” definition of section 101A of Customs Act

“User agreement” definition of section 101A of Customs Act

“Registered user” definition of section 101A of Customs Act

“Computer system” definition of section 101A of Customs Act

“Addressee” definition of section 101A of Customs Act

Section 101A (Customs Act) – Electronic communications for the purposes of customs and excise procedures

Section 101B (Customs Act) - Special provisions relating to the processing and protection of personal information

“Personal information” definition of section 101B of Customs Act

Subsections (2) to (12) of section 101B of Customs Act

“Person” definition of section 101B of Customs Act

“Advance Passenger Information”, “airline” and “operator” definition of section 101B of Customs Act

Section 101B (Customs Act) – Special provisions relating to the processing and protection of personal information

Section 102 (Customs Act) - Sellers of goods to produce proof of payment of duty

Section 102 (Customs Act) – Sellers of goods to produce proof of payment of duty

Section 103 (Customs Act) - Liability of company, partnership, etc.

Section 103 (Customs Act) – Liability of company, partnership, etc.

Section 105 (Customs Act) - Interest on outstanding amounts

Section 105 (Customs Act) – Interest on outstanding amounts

Section 106 (Customs Act) - Sample

Section 106 (Customs Act) – Sample

Section 107 (Customs Act) - Expenses of landing, examinations, weighing, analysis, etc.

Section 107 (Customs Act) – Expenses of landing, examinations, weighing, analysis, etc.

Section 107A (Customs Act) - Control in respect of manufacturers of certain goods or materials and persons who carry out processes in connection with such goods or materials

Section 107A (Customs Act) – Control in respect of manufacturers of certain goods or materials and persons who carry out processes in connection with such goods or materials

Section 109 (Customs Act) - Destruction of goods and detention of ships or vehicles

Section 109 (Customs Act) – Destruction of goods and detention of ships or vehicles

Section 110 (Customs Act) - Instruments and tables

Section 110 (Customs Act) – Instruments and tables

Section 111 (Customs Act) - Production of certificates of officer on registration of certain motor vehicles

Section 111 (Customs Act) – Production of certificates of officer on registration of certain motor vehicles

Section 112 (Customs Act) - Wreck

Section 112 (Customs Act) – Wreck

Section 113 (Customs Act) - Prohibition and restrictions

Section 113 (Customs Act) – Prohibition and restrictions

Section 113A (Customs Act) - Powers and duties of officers in connection with counterfeit goods

Section 113A (Customs Act) – Powers and duties of officers in connection with counterfeit goods

Section 114 (Customs Act) - Duty constitutes a debt to the State

Section 114 (Customs Act) – Duty constitutes a debt to the State

Section 114A (Customs Act) - Application of Tax Administration Act for write off or compromise of debt

Section 114A (Customs Act) – Application of Tax Administration Act for write off or compromise of debt

Section 114AA (Customs Act) - Power to appoint agent

Section 114AA (Customs Act) – Power to appoint agent

Section 114B (Customs Act) - Power to appoint an agent

Section 114B (Customs Act) – Power to appoint an agent

Section 115 (Customs Act) - Entries, oaths, etc., made outside the Republic of full force and effect

Section 115 (Customs Act) – Entries, oaths, etc., made outside the Republic of full force and effect

Section 116 (Customs Act) - Manufacture of excisable goods solely for use by the manufacturer thereof

Section 116 (Customs Act) – Manufacture of excisable goods solely for use by the manufacturer thereof

Section 117 (Customs Act) - Statistics

Section 117 (Customs Act) – Statistics

Section 118 (Customs Act) - Delegation of powers and assignment of duties

Section 118 (Customs Act) – Delegation of powers and assignment of duties

Section 119 (Customs Act) - Substitution of Schedules

Section 119 (Customs Act) – Substitution of Schedules

Section 119A (Customs Act) - Special provisions for customs modernisation

Section 119A (Customs Act) – Special provisions for customs modernisation

Section 119B (Customs Act) - Arrangements for obtaining undue tax benefits

“Arrangement” definition of section 119B of Customs Act

“Dealing at arm’s length” definition of section 119B of Customs Act

“Tax benefit” definition of section 119B of Customs Act

Section 119B (Customs Act) – Arrangements for obtaining undue tax benefits

Section 120 (Customs Act) - Regulations and rules

Section 120 (Customs Act) – Regulations and rules

Section 121 (Customs Act) - Repeal of laws

Section 121 (Customs Act) – Repeal of laws

Section 122 (Customs Act) - Short title and commencement

Section 122 (Customs Act) – Short title and commencement

Chapter XII – General

Customs and Excise Act Index

ARRANGEMENT OF SECTIONS (Customs Act)

Schedule - Customs and Excise Index to Schedules (C&E 01)

Schedule – Customs and Excise Index to Schedules (C&E 01)

Schedule - Customs and Excise Country Codes (C&E 02)

Schedule – Customs and Excise Country Codes (C&E 02)

Schedule 1 (Customs Act) - General Notes (C&E 1)

Schedule 1 (Customs Act) - Part 1 - Ordinary Customs Duty (C&E 1.1)

Schedule 1 (Customs Act) – Part 1 – Ordinary Customs Duty (C&E 1.1)

Schedule 1 (Customs Act) - Part 2A - Specific Excise Duty on locally manufactured or on imported goods of the same class or kind (C&E 1.2A)

Schedule 1 (Customs Act) – Part 2A – Specific Excise Duty on locally manufactured or on imported goods of the same class or kind (C&E 1.2A)

Schedule 1 (Customs Act) - Part 2B - Ad Valorem Excise Duties on locally manufactured goods or on imported goods of the same class or kind (C&E 1.2B)

Schedule 1 (Customs Act) – Part 2B – Ad Valorem Excise Duties on locally manufactured goods or on imported goods of the same class or kind (C&E 1.2B)

Schedule 1 (Customs Act) - Part 3 - Environmental Levy (C&E 1.3)

Schedule 1 (Customs Act) – Part 3 – Environmental Levy (C&E 1.3)

Schedule 1 (Customs Act) - Part 3A - Environmental Levy on Plastic Bags (C&E 1.3A)

Schedule 1 (Customs Act) – Part 3A – Environmental Levy on Plastic Bags (C&E 1.3A)

Schedule 1 (Customs Act) - Part 3B - Environmental Levy on Electricity Generated in the Republic (C&E 1.3B)

Schedule 1 (Customs Act) – Part 3B – Environmental Levy on Electricity Generated in the Republic (C&E 1.3B)

Schedule 1 (Customs Act) - Part 3C - Environmental Levy on Electric Filament Lamps (C&E 1.3C)

Schedule 1 (Customs Act) – Part 3C – Environmental Levy on Electric Filament Lamps (C&E 1.3C)

Schedule 1 (Customs Act) - Part 3D - Environmental Levy on Carbon Dioxide (CO2) Emssions of Motor Vehicles (C&E 1.3D)

Schedule 1 (Customs Act) – Part 3D – Environmental Levy on Carbon Dioxide (CO2) Emssions of Motor Vehicles (C&E 1.3D)

Schedule 1 (Customs Act) - Part 3E - Environmental Levy on Tyres (C&E 1.3E)

Schedule 1 (Customs Act) – Part 3E – Environmental Levy on Tyres (C&E 1.3E)

Schedule 1 (Customs Act) - Part 3F - Environmental Levy on Carbon Emissions (C&E 1.3F)

Schedule 1 (Customs Act) – Part 3F – Environmental Levy on Carbon Emissions (C&E 1.3F)

Schedule 1 (Customs Act) - Part 5A - Fuel Levy (C&E 1.5A)

Schedule 1 (Customs Act) – Part 5A – Fuel Levy (C&E 1.5A)

Schedule 1 (Customs Act) - Part 5B - Road Accident Fund Levy (C&E 1.5B)

Schedule 1 (Customs Act) – Part 5B – Road Accident Fund Levy (C&E 1.5B)

Schedule 1 (Customs Act) - Part 6 - Export Duty on Scrap Metal (C&E 1.6)

Schedule 1 (Customs Act) – Part 6 – Export Duty on Scrap Metal (C&E 1.6)

Schedule 1 (Customs Act) - Part 7 - Health Promotion Levy (C&E 1.7)

Schedule 1 (Customs Act) – Part 7 – Health Promotion Levy (C&E 1.7)

Schedule 1 (Customs Act) - Part 7A - Levy on Sugary Beverages (C&E 1.7A)

Schedule 1 (Customs Act) – Part 7A – Levy on Sugary Beverages (C&E 1.7A)

Schedule 1 (Customs Act) - Part 8 - Ordinary Levy (C&E 1.8)

Schedule 1 (Customs Act) – Part 8 – Ordinary Levy (C&E 1.8)

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 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 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 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 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 8 (Customs Act) – Licences (C&E 8)

Schedule 9 (Customs Act) - Laws repealed

Schedule 9 (Customs Act) – Laws repealed

Schedule 10 (Customs Act) - Agreements or Protocols or other parts or provisions thereof contemplated in section 49(5)

Schedule 10 (Customs Act) - Part 1A - Agreement on Trade, Development and Co-operation between the European Community and their Member States and the Republic of South Africa (C&E 10.1A)

Schedule 10 (Customs Act) – Part 1A – Agreement on Trade, Development and Co-operation between the European Community and their Member States and the Republic of South Africa (C&E 10.1A)

Schedule 10 (Customs Act) - Part 1B - Economic Partnership Agreement (EPA) between SADC EPA States, of the one Part and the European Union and its Member States, of the other Part (C&E 10.1B)

Schedule 10 (Customs Act) - Part 1B - Annex 1 (Ch 1-20) (C&E 10.1B.1)

Schedule 10 (Customs Act) – Part 1B – Annex 1 (Ch 1-20) (C&E 10.1B.1)

Schedule 10 (Customs Act) - Part 1B - Annex 1.1 (Ch 20-39) (C&E 10.1B.1.1)

Schedule 10 (Customs Act) – Part 1B – Annex 1.1 (Ch 20-39) (C&E 10.1B.1.1)

Schedule 10 (Customs Act) - Part 1B - Annex 1.2 (Ch 39-64) (C&E 10.1B.1.2)

Schedule 10 (Customs Act) – Part 1B – Annex 1.2 (Ch 39-64) (C&E 10.1B.1.2)

Schedule 10 (Customs Act) - Part 1B - Annex 1.3 (Ch 64-84) (C&E 10.1B.1.3)

Schedule 10 (Customs Act) – Part 1B – Annex 1.3 (Ch 64-84) (C&E 10.1B.1.3)

Schedule 10 (Customs Act) - Part 1B - Annex 1.4 (Ch 84-97) (C&E 10.1B.1.4)

Schedule 10 (Customs Act) – Part 1B – Annex 1.4 (Ch 84-97) (C&E 10.1B.1.4)

Schedule 10 (Customs Act) - Part 1B - Annex 2 (Ch 1-37) (C&E 10.1B.2)

Schedule 10 (Customs Act) – Part 1B – Annex 2 (Ch 1-37) (C&E 10.1B.2)

Schedule 10 (Customs Act) - Part 1B - Annex 2.1 (Ch 37-72) (C&E 10.1B.2.1)

Schedule 10 (Customs Act) – Part 1B – Annex 2.1 (Ch 37-72) (C&E 10.1B.2.1)

Schedule 10 (Customs Act) - Part 1B - Annex 2.2 (Ch 72-99) (C&E 10.1B.2.2)

Schedule 10 (Customs Act) – Part 1B – Annex 2.2 (Ch 72-99) (C&E 10.1B.2.2)

Schedule 10 (Customs Act) - Part 1B - Annex 4 (C&E 10.1B.4)

Schedule 10 (Customs Act) – Part 1B – Annex 4 (C&E 10.1B.4)

Schedule 10 (Customs Act) – Part 1B – Economic Partnership Agreement (EPA) between SADC EPA States, of the one Part and the European Union and its Member States, of the other Part (C&E 10.1B)

Schedule 10 (Customs Act) - Part 1C - Economic Partnership Agreement between the SACU Member States and Mozambique, of the One Part and the UK and Northern Ireland, of the Other Part (C&E 10.1C)

Schedule 10 (Customs Act) – Part 1C – Economic Partnership Agreement between the SACU Member States and Mozambique, of the One Part and the UK and Northern Ireland, of the Other Part (C&E 10.1C)

Schedule 10 (Customs Act) - Part 2 - Treaty of the Southern African Development Community and Protocols concluded under the provisions of Article 22 of the Treaty (C&E 10.2)

Schedule 10 (Customs Act) – Part 2 – Treaty of the Southern African Development Community and Protocols concluded under the provisions of Article 22 of the Treaty (C&E 10.2)

Schedule 10 (Customs Act) - Part 3 - Agreement between the Government of the RSA and the Government of the USA regarding Mutual Assistance between their Customs Administrations (C&E 10.3)

Schedule 10 (Customs Act) – Part 3 – Agreement between the Government of the RSA and the Government of the USA regarding Mutual Assistance between their Customs Administrations (C&E 10.3)

Schedule 10 (Customs Act) - Part 4 - Southern African Customs Union Agreement between the Governments of Botswana, Lesotho, Namibia, the Republic of South Africa and Swaziland (C&E 10.4)

Schedule 10 (Customs Act) – Part 4 – Southern African Customs Union Agreement between the Governments of Botswana, Lesotho, Namibia, the Republic of South Africa and Swaziland (C&E 10.4)

Schedule 10 (Customs Act) - Part 5 - Memorandum of Understanding between the South Africa and China on the promoting of Bilateral Trade and Economic Co-operation (C&E 10.5)

Schedule 10 (Customs Act) – Part 5 – Memorandum of Understanding between the South Africa and China on the promoting of Bilateral Trade and Economic Co-operation (C&E 10.5)

Schedule 10 (Customs Act) - Part 6 - Free Trade Agreement between EFTA States and the SACU States (C&E 10.6)

Schedule 10 (Customs Act) – Part 6 – Free Trade Agreement between EFTA States and the SACU States (C&E 10.6)

Schedule 10 (Customs Act) - Part 6B (C&E 10.6B)

Schedule 10 (Customs Act) – Part 6B (C&E 10.6B)

Schedule 10 (Customs Act) - Part 6C (C&E 10.6C)

Schedule 10 (Customs Act) – Part 6C (C&E 10.6C)

Schedule 10 (Customs Act) - Part 6D (C&E 10.6D)

Schedule 10 (Customs Act) – Part 6D (C&E 10.6D)

Schedule 10 (Customs Act) - Part 6E (C&E 10.6E)

Schedule 10 (Customs Act) – Part 6E (C&E 10.6E)

Schedule 10 (Customs Act) - Part 7 - Preferential Trade Agreement between MERCOSUR and SACU (C&E 10.7)

Schedule 10 (Customs Act) - Part 7 - Annex 1 (C&E 10.7.1)

Schedule 10 (Customs Act) – Part 7 – Annex 1 (C&E 10.7.1)

Schedule 10 (Customs Act) - Part 7 - Annex 2 (C&E 10.7.2)

Schedule 10 (Customs Act) – Part 7 – Annex 2 (C&E 10.7.2)

Schedule 10 (Customs Act) - Part 7 - Annex 4 (C&E 10.7.4)

Schedule 10 (Customs Act) – Part 7 – Annex 4 (C&E 10.7.4)

Schedule 10 (Customs Act) - Part 7 - Annex 5 (C&E 10.7.5)

Schedule 10 (Customs Act) – Part 7 – Annex 5 (C&E 10.7.5)

Schedule 10 (Customs Act) - Part 7 - Annex 6 (C&E 10.7.6)

Schedule 10 (Customs Act) – Part 7 – Annex 6 (C&E 10.7.6)

Schedule 10 (Customs Act) - Part 7 - Annex 7 (C&E 10.7.7)

Schedule 10 (Customs Act) – Part 7 – Annex 7 (C&E 10.7.7)

Schedule 10 (Customs Act) – Part 7 – Preferential Trade Agreement between MERCOSUR and SACU (C&E 10.7)

Schedule 10 (Customs Act) - Part 8 - Agreement establishing the African Continental Free Trade Area (AfCFTA) (C&E 10.8)

Schedule 10 (Customs Act) – Part 8 – Agreement establishing the African Continental Free Trade Area (AfCFTA) (C&E 10.8)

Schedule 10 (Customs Act) – Agreements or Protocols or other parts or provisions thereof contemplated in section 49(5)

“Settle” definition of section 77J of Customs Act

“User” definition of section 75(1C)(b) of Customs Act

“Distillate fule” definition of section 75(1C)(b) of Customs Act

“Degrouping operator” definition of section 64G of Customs Act

“Degrouping depot” definition of section 64G of Customs Act

“Licensed distributor” definition of section 64F of Customs Act

“Fuel” definition of section 64F of Customs Act

“Binding origin determination” definition of section 49 of Customs Act

“Holder” definition of section 49 of Customs Act

“Applicant” definition of section 49 of Customs Act

“Arrangement” definition of section 119B of Customs Act

“Dealing at arm’s length” definition of section 119B of Customs Act

“Tax benefit” definition of section 119B of Customs Act

“Personal information” definition of section 101B of Customs Act

“Person” definition of section 101B of Customs Act

“Advance Passenger Information”, “airline” and “operator” definition of section 101B of Customs Act

“Access” definition of section 101A of Customs Act

“Affixing a digital signature” definition of section 101A of Customs Act

“Computer” definition of section 101A of Customs Act

“Computer network” definition of section 101A of Customs Act

“Data” definition of section 101A of Customs Act

“Digital signature” definition of section 101A of Customs Act

“Electronic form” definition of section 101A of Customs Act

“Electronic record” definition of section 101A of Customs Act

“Function” definition of section 101A of Customs Act

“Information” definition of section 101A of Customs Act

“Intermediary” definition of section 101A of Customs Act

“Originator” definition of section 101A of Customs Act

“User agreement” definition of section 101A of Customs Act

“Registered user” definition of section 101A of Customs Act

“Computer system” definition of section 101A of Customs Act

“Addressee” definition of section 101A of Customs Act

“Officer” definition of section 77A of Customs Act

“Commissioner” definition of section 77A of Customs Act

“Day” definition of section 77A of Customs Act

“Decision” definition of section 77A of Customs Act

“Officer” definition of section 77A of Customs Act

“SARS” definition of section 77A of Customs Act

“Tax” or “taxation” definition of section 77A of Customs Act

“Dispute” definition of section 77A of Customs Act

“Goods of the same class or kind” definition of section 65(9) of Customs Act

“Identical goods” definition of section 65(9) of Customs Act

“Price actually paid or payable” definition of section 65(9) of Customs Act

“Similar goods” definition of section 65(9) of Customs Act

“Agent” definition of section 47B of Customs Act

“Airline” definition of section 47B of Customs Act

“Airport” definition of section 47B of Customs Act

“Carriage” definition of section 47B of Customs Act

“Chargeable aircraft” definition of section 47B of Customs Act

“Flight” definition of section 47B of Customs Act

“Operator” definition of section 47B of Customs Act

“Passenger” definition of section 47B of Customs Act

“Reward” definition of section 47B of Customs Act

“Tax” definition of section 47B of Customs Act

“Chargeable passenger” definition of section 47B of Customs Act

Value-Added Tax Act No. 89 of 1991

VAT Act Citation

Value-Added Tax Act Citation

ARRANGEMENT OF SECTIONS (VAT)

Section 1 (VAT) - Definitions

“Intermediary” definition of section 1 of VAT Act

“Implementing agency” definition of section 1 of VAT Act

“Outbound insurance policy” definition of section 1 of VAT Act

“International journey” definition of section 1 of VAT Act

“Inbound insurance policy” definition of section 1 of VAT Act

“Welfare organisation” definition of section 1 of VAT Act

“Vendor” definition of section 1 of VAT Act

“VAT registration number” definition of section 1 of VAT Act

“Trust fund” definition of section 1 of VAT Act

“Transitional metropolitan council” definition of section 1 of VAT Act

“Transfer Duty Act” definition of section 1 of VAT Act

“This Act” definition of section 1 of VAT Act

“Tax invoice” definition of section 1 of VAT Act

“Tax fraction” definition of section 1 of VAT Act

“Taxable supply” definition of section 1 of VAT Act

“Tax Administration Act” definition of section 1 of VAT Act

“Tax” definition of section 1 of VAT Act

“Surrender of goods” definition of section 1 of VAT Act

“Supply” definition of section 1 of VAT Act

“Supplier” definition of section 1 of VAT Act

“Stamp Duties Act” definition of section 1 of VAT Act

“Special Economic Zones Act” definition of section 1 of VAT Act

“South African Revenue Service” definition of section 1 of VAT Act

“Shareholder” definition of section 1 of VAT Act

“Share Blocks Control Act” definition of section 1 of VAT Act

“Share block company” definition of section 1 of VAT Act

“Special Economic Zone” or “SEZ” definition of section 1 of VAT Act

“SEZ operator” definition of section 1 of VAT Act

“Services” definition of section 1 of VAT Act

“Second-hand goods” definition of section 1 of VAT Act

“Sale” definition of section 1 of VAT Act

“Returnable container” definition of section 1 of VAT Act

“Resident of the Republic” definition of section 1 of VAT Act

“Republic” definition of section 1 of VAT Act

“Rental agreement” definition of section 1 of VAT Act

“Recipient” definition of section 1 of VAT Act

“Public authority” definition of section 1 of VAT Act

“Prescribed rate” definition of section 1 of VAT Act

“Precious metal” definition of section 1 of VAT Act

“Person” definition of section 1 of VAT Act

“Output tax” definition of section 1 of VAT Act

“Open market value” definition of section 1 of VAT Act

“Municipal rate” definition of section 1 of VAT Act

“Municipality” definition of section 1 of VAT Act

“Motor car” definition of section 1 of VAT Act

“Month” definition of section 1 of VAT Act

“Money” definition of section 1 of VAT Act

“Minister” definition of section 1 of VAT Act

“Licensed customs and excise storage warehouse” definition of section 1 of VAT Act

“Invoice” definition of section 1 of VAT Act

“Insurance” definition of section 1 of VAT Act

“Instalment credit agreement” definition of section 1 of VAT Act

“Input tax” definition of section 1 of VAT Act

“Income Tax Act” definition of section 1 of VAT Act

“Inbound duty and tax free shop” definition of section 1 of VAT Act

“Imported services” definition of section 1 of VAT Act

“Grant” definition of section 1 of VAT Act

“Goods” definition of section 1 of VAT Act

“Foreign-going ship” definition of section 1 of VAT Act

“Foreign-going aircraft” definition of section 1 of VAT Act

“Foreign donor funded project” definition of section 1 of VAT Act

“Fixed property” definition of section 1 of VAT Act

“Financial services” definition of section 1 of VAT Act

“Exported” definition of section 1 of VAT Act

“Export country” definition of section 1 of VAT Act

“Exempt supply” definition of section 1 of VAT Act

“Entertainment” definition of section 1 of VAT Act

“Enterprise” definition of section 1 of VAT Act

“Employee organisation” definition of section 1 of VAT Act

“Electronic services” definition of section 1 of VAT Act

“Dwelling” definition of section 1 of VAT Act

“Donation” definition of section 1 of VAT Act

“Donated goods or services” definition of section 1 of VAT Act

“Domestic goods and services” definition of section 1 of VAT Act

“Designated entity” definition of section 1 of VAT Act

“Customs controlled area enterprise” definition of section 1 of VAT Act

“Customs controlled area” definition of section 1 of VAT Act

“Customs and Excise Act” definition of section 1 of VAT Act

“Controller” definition of section 1 of VAT Act

“Consideration in money” definition of section 1 of VAT Act

“Consideration” definition of section 1 of VAT Act

“Connected persons” definition of section 1 of VAT Act

“Company” definition of section 1 of VAT Act

“Commissioner” definition of section 1 of VAT Act

“Commercial accommodation” definition of section 1 of VAT Act

“Commencement date” definition of section 1 of VAT Act

“Close corporation” definition of section 1 of VAT Act

“Cash value” definition of section 1 of VAT Act

“Association not for gain” definition of section 1 of VAT Act

“Ancillary transport services” definition of section 1 of VAT Act

“Adjusted cost” definition of section 1 of VAT Act

Section 1 (VAT) – Definitions

Section 2 (VAT) - Financial services

Subsections 3 and 4 of section 2 of VAT Act

“Superannuation scheme” definition of section 2 of VAT Act

“Participatory security” definition of section 2 of VAT Act

“Merchant’s discount” definition of section 2 of VAT Act

“Long-term insurance policy” definition of section 2 of VAT Act

“Equity security” definition of section 2 of VAT Act

“Derivative” definition of section 2 of VAT Act

“Debt security” definition of section 2 of VAT Act

“Currency” definition of section 2 of VAT Act

“Cheque” definition of section 2 of VAT Act

Section 2 (VAT) – Financial services

Section 3 (VAT) - Determination of "open market value"

Section 3 (VAT) – Determination of “open market value”

Arrangement of sections (VAT)

VAT Act Index

PART I - ADMINISTRATION (VAT)

Section 4 (VAT) - Administration of Act

Section 4 (VAT) – Administration of Act

Section 5 (VAT) - Exercise of powers and performance of duties

Section 5 (VAT) – Exercise of powers and performance of duties

Part I – Administration (VAT)

PART II - VALUE-ADDED TAX (VAT)

Section 7 (VAT) - Imposition of value-added tax

Section 7 (VAT) – Imposition of value-added tax

Section 8 (VAT) - Certain supplies of goods or services deemed to be made or not made

Section 8 (VAT) – Certain supplies of goods or services deemed to be made or not made

Section 8A (VAT) - Sharia compliant financing arrangements

Section 8A (VAT) – Sharia compliant financing arrangements

Section 9 (VAT) - Time of supply

Section 9 (VAT) – Time of supply

Section 10 (VAT) - Value of supply of goods and services

Section 10 (VAT) – Value of supply of goods and services

Section 11 (VAT) - Zero rating

Section 11 (VAT) – Zero rating

Section 12 (VAT) - Exempt supplies

Section 12 (VAT) – Exempt supplies

Section 13 (VAT) - Collection of tax on importation of goods, determination of value thereof and exemptions from tax

Section 13 (VAT) – Collection of tax on importation of goods, determination of value thereof and exemptions from tax

Section 14 (VAT) - Collection of value-added tax on imported services, determination of value thereof and exemptions from tax

Section 14 (VAT) – Collection of value-added tax on imported services, determination of value thereof and exemptions from tax

Section 15 (VAT) - Accounting basis

Section 15 (VAT) – Accounting basis

Section 16 (VAT) - Calculation of tax payable

Section 16 (VAT) – Calculation of tax payable

Section 17 (VAT) - Permissible deductions in respect of input tax

Section 17 (VAT) – Permissible deductions in respect of input tax

Section 18 (VAT) - Changes in use adjustments

Section 18 (VAT) – Change in use adjustments

Section 18A (VAT) - Adjustments in consequence of acquisition of going concern wholly or partly for purposes other than making taxable supplies

Section 18A (VAT) – Adjustments in consequence of acquisition of going concern wholly or partly for purposes other than making taxable supplies

Section 18B (VAT) - Temporary letting of residential fixed property

Section 18B (VAT) – Temporary letting of residential fixed property

Section 18C (VAT) - Adjustments for leasehold improvements

Section 18C (VAT) – Adjustments for leasehold improvements

Section 18D (VAT) - Temporary letting of residential property

“Temporarily applied” definition of section 18D of VAT Act

“Developer” definition of section 18D of VAT Act

Section 18D (VAT) – Temporary letting of residential property

Section 19 (VAT) - Goods or services acquired before incorporation

Section 19 (VAT) – Goods or services acquired before incorporation

Section 20 (VAT) - Tax invoices

Section 20 (VAT) – Tax invoices

Section 21 (VAT) - Credit and debit notes

Section 21 (VAT) – Credit and debit notes

Section 22 (VAT) - Irrecoverable debts

Section 22 (VAT) – Irrecoverable debts

Part II – Value-Added Tax (VAT)

PART III - REGISTRATION (VAT)

Section 23 (VAT) - Registration of persons making supplies in the course of enterprises

Section 23 (VAT) – Registration of persons making supplies in the course of enterprises

Section 24 (VAT) - Cancellation of registration

Section 24 (VAT) – Cancellation of registration

Section 25 (VAT) - Vendor to notify change of status

Section 25 (VAT) – Vendor to notify change of status

Section 26 (VAT) - Liabilities not affected by person ceasing to be vendor

Section 26 (VAT) – Liabilities not affected by person ceasing to be vendor

Part III – Registration (VAT)

PART IV - RETURNS, PAYMENTS AND ASSESSMENTS (VAT)

Section 27 (VAT) - Tax Period

Section 27 (VAT) – Tax period

Section 28 (VAT) - Returns and payment of tax

Section 28 (VAT) – Returns and payments of tax

Section 29 (VAT) - Special returns

Section 29 (VAT) – Special returns

Section 31 (VAT) - Assessments

Section 31 (VAT) – Assessments

Part IV – Returns, Payments and Assessments (VAT)

PART V - OBJECTIONS AND APPEALS (VAT)

Section 32 (VAT) - Objections to certain decisions

Section 32 (VAT) – Objections to certain decisions

Part V – Objections and Appeals (VAT)

PART VI - PAYMENT, RECOVERY AND REFUND OF TAX (VAT)

Section 38 (VAT) - Manner in which tax shall be paid

Section 38 (VAT) – Manner in which tax shall be paid

Section 39 (VAT) - Penalty for failure to pay tax when due

Section 39 (VAT) – Penalty for failure to pay tax when due

Section 40C (VAT) - Liability of bargaining councils or political parties for tax and limitations of refunds

Section 40C (VAT) – Liability of bargaining councils or political parties for tax and limitations of refunds

Seciton 40D (VAT) - Liability for tax and limitation of refunds in respect of National Housing Programmes

Section 40D (VAT) – Liability for tax and limitation of refunds in respect of National Housing Programmes

Section 41 (VAT) - Liability for tax in respect of certain past supplies or importations

Section 41 (VAT) – Liability in respect of certain past supplies or importations

Section 41B (VAT) - VAT class ruling and VAT ruling

Section 41B (VAT) – VAT class ruling and VAT ruling

Section 44 (VAT) - Refunds

Section 44 (VAT) – Refunds

Section 45 (VAT) - Interest and delayed refunds

Section 45 (VAT) – Interest on delayed refunds

Section 45A (VAT) - Calculation of interest payable under this Act

Section 45A (VAT) – Calculation of interest payable under this Act

Part VI – Payment, Recovery and Refund of Tax (VAT)

PART VII - REPRESENTATIVE VENDORS (VAT)

Section 46 (VAT) - Persons acting in representative capicity

Section 46 (VAT) – Persons acting in a representative capacity

Part VII – Representative Vendors (VAT)

PART VIII - SPECIAL PROVISIONS (VAT)

Section 50 (VAT) - Separate enterprises, branches and divisions

Section 50 (VAT) – Separate enterprises, branches and divisions

Section 50A (VAT) - Separate persons carrying on same enterprise under certain circumstances deemed to be single person

Section 50A (VAT) – Separate persons carrying on same enterprise under certain circumstances deemed to be single person

Section 51 (VAT) - Bodies of persons, corporate or unincorporate (other than companies)

Section 51 (VAT) – Bodies of persons, corporate or unincorporate (other than companies)

Section 52 (VAT) - Pooling arrangements

Section 52 (VAT) – Pooling arrangements

Section 53 (VAT) - Death or insolvency of vendor

Section 53 (VAT) – Death or insolvency of vendor

Section 54 (VAT) - Agents and auctioneers

Section 54 (VAT) – Agents and auctioneers

Section 54A (VAT) - Advance Tax Rulings

Section 54A (VAT) – Advance Tax Rulings

Part VIII – Special Provisions (VAT)

PART IX - COMPLIANCE (VAT)

Section 55 (VAT) - Records

Section 55 (VAT) – Records

Section 58 (VAT) - Offences

Section 58 (VAT) – Offences

Section 61 (VAT) - Recovery of tax from recipient

Section 61 (VAT) – Recovery of tax from recipient

Part IX – Compliance (VAT)

PART X - MISCELLANEOUS (VAT)

Section 64 (VAT) - Prices deemed to include tax

Section 64 (VAT) – Prices deemed to include tax

Section 65 (VAT) - Prices advertised or quoted to include tax

Section 65 (VAT) – Prices advertised or quoted to include tax

Section 66 (VAT) - Rounding-off of the tax

Section 66 (VAT) – Rounding-off of the tax

Section 67 (VAT) - Contract price or consideration may be varied according to rate of value-added tax

Section 67 (VAT) – Contract price or consideration may be varied according to rate of value-added tax

Section 67A (VAT) - Application of increased or reduced tax rate

Section 67A (VAT) – Application of increased or reduced tax rate

Section 68 (VAT) - Tax relief allowable to certain diplomats and diplomatic consular missions

Section 68 (VAT) – Tax relief allowable to certain diplomats and diplomatic and consular missions

Section 72 (VAT) - Arrangements and decisions to overcome difficulties, anomalies or incongruencies

Section 72 (VAT) – Arrangements and decisions to overcome difficulties, anomalies or incongruities

Section 73 (VAT) - Schemes for obtaining undue tax benefits

Section 73 (VAT) – Schemes for obtaining undue tax benefits

Section 74 (VAT) - Schedules and Regulations

Section 74 (VAT) – Schedules and Regulations

Section 75 (VAT) - Tax agreements

Section 75 (VAT) – Tax agreements

Section 78 (VAT) - Transitional matters

Section 78 (VAT) – Transitional matters

Section 78A (VAT) - Transitional matters: Turnover Tax

Subsections 2 and 3 of section 78A of VAT Act

“Registered micro business” definition of section 78A of VAT Act

“Turnover tax” definition of section 78A of VAT Act

“Taxable turnover” definition of section 78A of VAT Act

Section 78A (VAT) – Transitional matters: Turnover Tax

Section 79 (VAT) - Amendment of section 9 of Act 40 of 1949

Section 79 (VAT) – Amendment of section 9 of Act 40 of 1949

Section 80 (VAT) - Amendment of section 12 of Act 40 of 1949

Section 80 (VAT) – Amendment of section 12 of Act 40 of 1949

Section 81 (VAT) - Amendment of section 23 of Act 77 of 1968

Section 81 (VAT) – Amendment of section 23 of Act 77 of 1968

Section 82 (VAT) - Amendment of section 24 of Act 77 of 1968

Section 82 (VAT) – Amendment of section 24 of Act 77 of 1968

Section 83 (VAT) - Amendment of Item 15 of Schedule 1 to Act 77 of 1968

Section 83 (VAT) – Amendment of Item 15 of Schedule 1 to Act 77 of 1968

Section 84 (VAT) - Amendment of Item 18 of Schedule 1 to Act 77 of 1968

Section 84 (VAT) – Amendment of Item 18 of Schedule 1 to Act 77 of 1968

Section 85 (VAT) - Repeal of Laws

Section 85 (VAT) – Repeal of laws

Section 86 (VAT) - Act binding on State and effect of certain exemptions from taxes

Section 86 (VAT) – Act binding on State, and effect of certain exemptions from taxes

Section 86A (VAT) - Provisions relating to special economic zones

Section 86A (VAT) – Provisions relating to special economic zones

Section 87 (VAT) - Short title

Section 87 (VAT) – Short title

Part X – Miscellaneous (VAT)

Schedule 1 (VAT) - Exemption: certain goods imported into the Republic

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 2 (VAT) – Zero rate: supply of goods used or consumed for agricultural, pastoral or other farming purposes

Schedule 3 (VAT) - Laws repealed

Schedule 3 (VAT) – Laws repealed

Definitions - VAT

“Temporarily applied” definition of section 18D of VAT Act

“Developer” definition of section 18D of VAT Act

“Intermediary” definition of section 1 of VAT Act

“Implementing agency” definition of section 1 of VAT Act

“Registered micro business” definition of section 78A of VAT Act

“Turnover tax” definition of section 78A of VAT Act

“Taxable turnover” definition of section 78A of VAT Act

“Superannuation scheme” definition of section 2 of VAT Act

“Participatory security” definition of section 2 of VAT Act

“Merchant’s discount” definition of section 2 of VAT Act

“Long-term insurance policy” definition of section 2 of VAT Act

“Equity security” definition of section 2 of VAT Act

“Derivative” definition of section 2 of VAT Act

“Debt security” definition of section 2 of VAT Act

“Currency” definition of section 2 of VAT Act

“Cheque” definition of section 2 of VAT Act

“Welfare organisation” definition of section 1 of VAT Act

“Vendor” definition of section 1 of VAT Act

“VAT registration number” definition of section 1 of VAT Act

“Trust fund” definition of section 1 of VAT Act

“Transitional metropolitan council” definition of section 1 of VAT Act

“Transfer Duty Act” definition of section 1 of VAT Act

“This Act” definition of section 1 of VAT Act

“Tax invoice” definition of section 1 of VAT Act

“Tax fraction” definition of section 1 of VAT Act

“Taxable supply” definition of section 1 of VAT Act

“Tax Administration Act” definition of section 1 of VAT Act

“Tax” definition of section 1 of VAT Act

“Surrender of goods” definition of section 1 of VAT Act

“Supply” definition of section 1 of VAT Act

“Supplier” definition of section 1 of VAT Act

“Stamp Duties Act” definition of section 1 of VAT Act

“Special Economic Zones Act” definition of section 1 of VAT Act

“South African Revenue Service” definition of section 1 of VAT Act

“Shareholder” definition of section 1 of VAT Act

“Share Blocks Control Act” definition of section 1 of VAT Act

“Share block company” definition of section 1 of VAT Act

“Special Economic Zone” or “SEZ” definition of section 1 of VAT Act

“SEZ operator” definition of section 1 of VAT Act

“Services” definition of section 1 of VAT Act

“Second-hand goods” definition of section 1 of VAT Act

“Sale” definition of section 1 of VAT Act

“Returnable container” definition of section 1 of VAT Act

“Resident of the Republic” definition of section 1 of VAT Act

“Republic” definition of section 1 of VAT Act

“Rental agreement” definition of section 1 of VAT Act

“Recipient” definition of section 1 of VAT Act

“Public authority” definition of section 1 of VAT Act

“Prescribed rate” definition of section 1 of VAT Act

“Precious metal” definition of section 1 of VAT Act

“Person” definition of section 1 of VAT Act

“Output tax” definition of section 1 of VAT Act

“Open market value” definition of section 1 of VAT Act

“Municipal rate” definition of section 1 of VAT Act

“Municipality” definition of section 1 of VAT Act

“Motor car” definition of section 1 of VAT Act

“Month” definition of section 1 of VAT Act

“Money” definition of section 1 of VAT Act

“Minister” definition of section 1 of VAT Act

“Licensed customs and excise storage warehouse” definition of section 1 of VAT Act

“Invoice” definition of section 1 of VAT Act

“Insurance” definition of section 1 of VAT Act

“Instalment credit agreement” definition of section 1 of VAT Act

“Input tax” definition of section 1 of VAT Act

“Income Tax Act” definition of section 1 of VAT Act

“Inbound duty and tax free shop” definition of section 1 of VAT Act

“Imported services” definition of section 1 of VAT Act

“Grant” definition of section 1 of VAT Act

“Goods” definition of section 1 of VAT Act

“Foreign-going ship” definition of section 1 of VAT Act

“Foreign-going aircraft” definition of section 1 of VAT Act

“Foreign donor funded project” definition of section 1 of VAT Act

“Fixed property” definition of section 1 of VAT Act

“Financial services” definition of section 1 of VAT Act

“Exported” definition of section 1 of VAT Act

“Export country” definition of section 1 of VAT Act

“Exempt supply” definition of section 1 of VAT Act

“Entertainment” definition of section 1 of VAT Act

“Enterprise” definition of section 1 of VAT Act

“Employee organisation” definition of section 1 of VAT Act

“Electronic services” definition of section 1 of VAT Act

“Dwelling” definition of section 1 of VAT Act

“Donation” definition of section 1 of VAT Act

“Donated goods or services” definition of section 1 of VAT Act

“Domestic goods and services” definition of section 1 of VAT Act

“Designated entity” definition of section 1 of VAT Act

“Customs controlled area enterprise” definition of section 1 of VAT Act

“Customs controlled area” definition of section 1 of VAT Act

“Customs and Excise Act” definition of section 1 of VAT Act

“Controller” definition of section 1 of VAT Act

“Consideration in money” definition of section 1 of VAT Act

“Consideration” definition of section 1 of VAT Act

“Connected persons” definition of section 1 of VAT Act

“Company” definition of section 1 of VAT Act

“Commissioner” definition of section 1 of VAT Act

“Commercial accommodation” definition of section 1 of VAT Act

“Commencement date” definition of section 1 of VAT Act

“Close corporation” definition of section 1 of VAT Act

“Cash value” definition of section 1 of VAT Act

“Association not for gain” definition of section 1 of VAT Act

“Ancillary transport services” definition of section 1 of VAT Act

“Adjusted cost” definition of section 1 of VAT Act

Uncategorized

BCR76 (ITA) – Cancellation of units in foreign collective investment schemes pursuant to their corporate re-domiciliation (“Disposal” definition, paragraph 11, 20, 35 Eighth Schedule)

BGR55 (VAT) – Sale of dwellings by fixed property developers following a change in use adjustment under section 18(1) or 18B(3)

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)

PART VI – Levy on Financial Services (ITA)

Definitions - ITA

“Vested component” definition of section 1 of ITA

“Total retirement contribution” definition of section 1 of ITA

“Savings withdrawal benefit” definition of section 1 of ITA

“Savings component” definition of section 1 of ITA

“Retirement component” definition of section 1 of ITA

“Member’s interest in the vested component” definition of section 1 of ITA

“Member’s interest in the savings component” definition of section 1 of ITA

“Member’s interest in the retirement component” definition of section 1 of ITA

“Legacy retirement annuity policy” definition of section 1 of ITA

“Creditor” definition of section 23M of ITA

“Advance pricing agreement application” definition of section 76A of ITA

“Affected transaction” definition of section 76A of ITA

“Affected party” definition of section 76A of ITA

“Applicant” definition of section 76A of ITA

“Unilateral advance pricing agreement” definition of section 76A of ITA

“Transfer pricing method” definition of section 76A of ITA

“Transfer price” definition of section 76A of ITA

“DTA advance pricing agreement” definition of section 76A of ITA

“Country of residence” definition of section 76A of ITA

“Competent authority” definition of section 76A of ITA

“Arm’s length transfer price” definition of section 76A of ITA

“Arm’s length allocation” definition of section 76A of ITA

“Agreement for the avoidance of double taxation” definition of section 76A of ITA

“Advance pricing agreement” definition of section 76A of ITA

“Associated enterprise” definition of section 31 of ITA

“Participation rights” definition of section 23M of ITA

“Debt” definition of section 23M of ITA

“Risk benefit policy” definition of paragraph 12D of Seventh Schedule

“Liquidation and distribution account” definition of section 1 of ITA

“Realisation year” definition of section 29B of ITA

“Portfolio of a hedge fund collective investment scheme” definition of section 1 of ITA

“Branch policy” definition of section 28 of ITA

“Issue price” definition of section 8E of ITA

“Preference share” definition of section 43A of Eighth Schedule

“Deferral transaction” definition of paragraph 43A of Eighth Schedule

“Market value” definition of paragraph 12A of Eighth Schedule

“Market value” definition of paragraph 1 of Eighth Schedule

“Preference share” definition of section 22B of ITA

“Deferral transaction” definition of section 22B of ITA

“Market value” definition of section 19 of ITA

“Financial Sector Conduct Authority” definition of section 1 of ITA

“Financial Sector Regulation Act” definition of section 1 of ITA

“Effective date” definition of section 89quat of ITA

“Normal tax” definition of section 89quat of ITA

“Credit amount” definition of section 89quat of ITA

“Negative liability” definition of 29A of ITA

“Insurance Act” definition of section 1 of ITA

“Qualifying interest” definition of paragraph 43A of Eighth Schedule

“Extraordinary dividend” definition of paragraph 43A of Eighth Schedule

“Exempt dividend” definition of paragraph 43A of Eighth Schedule

“Debt benefit” definition of paragraph 12A of Eighth Schedule

“Concession or compromise” definition of paragraph 12A of Eighth Schedule

“Debt” definition of section 41 of ITA

“Qualifying interest” definition of section 22B of ITA

“Extraordinary dividend” definition of section 22B of ITA

“Exempt dividend” definition of section 22B of ITA

“Group of companies” definition of section 19 of ITA

“Concession or compromise” definition of section 19 of ITA

“Official rate of interest” definition of section 1 of ITA

“Third-party backed instrument” definition of section 8F of ITA

“Enforcement right” definition of section 8F of ITA

“Equity instrument” definition of section 8EA of ITA

“Equity instrument” definition of section 8E of ITA

“Underpin component” definition of paragraph 12D of Seventh Schedule

“Risk benefit” definition of paragraph 12D of Seventh Schedule

“Retirement-funding income” definition of paragraph 12D of Seventh Schedule

“Member” definition of paragraph 12D of Seventh Schedule

“Fund return” definition of paragraph 12D of Seventh Schedule

“Fund member category factor” definition of paragraph 12D of Seventh Schedule

“Fund member category” definition of paragraph 12D of Seventh Schedule

“Defined contribution component” definition of paragraph 12D of Seventh Schedule

“Defined benefit component” definition of paragraph 12D of Seventh Schedule

“Contribution certificate” definition of paragraph 12D of Seventh Schedule

“Benefit” definition of paragraph 12D of Seventh Schedule

“Listed debt” definition of section 50A of ITA

“Interest” definition of section 50A of ITA

“Industrial Development Corporation” definition of section 50A of ITA

“Foreign person” definition of section 50A of ITA

“Development Bank of Southern Africa” definition of section 50A of ITA

“Bank” definition of section 50A of ITA

“Risky policy fund” definition of section 29A of ITA

“Risky policy” definition of section 29A of ITA

“Adjusted IFRS value” definition of section 29A of ITA

“Listed company” definition of section 24JA of ITA

“Allowance asset” definition of section 23O of ITA

“Repo rate” definition of section 23M of ITA

“Lending institution” definition of section 23M of ITA

“Issue” definition of section 23M of ITA

“Interest” definition of section 23M of ITA

“Debtor” definition of section 23M of ITA

“Controlling relationship” definition of section 23M of ITA

“Adjustable taxable income” definition of section 23M of ITA

“Tax free investment” definition of section 12T of ITA

“Special Economic Zones Act” definition of section 12R of ITA

“Special economic zone” definition of section 12R of ITA

“SIC Code” definition of section 12R of ITA

“Qualifying company” definition of section 12R of ITA

“Compliance period” definition of section 12I of ITA

“Disposal” definition of section 9C of ITA

“Small, medium or micro-sized enterprise” definition of section 1 of ITA

“Small business funding entity” definition of section 1 of ITA

“Share Blocks Control Act” definition of section 1 of ITA

“Identical share” definition of section 1 of ITA

“Identical security” definition of section 1 of ITA

“Financial Services Board Act” definition of section 1 of ITA

“Financial Services Board” definition of section 1 of ITA

“Estate Duty Act” definition of section 1 of ITA

“Collateral arrangement” definition of section 1 of ITA

“Share” definition of paragraph 67B of Eighth Schedule

“Share block company” definition of paragraph 67B of Eighth Schedule

“Share Blocks Control Act” definition of paragraph 67B of Eighth Schedule

“Local currency” definition of paragraph 43 of Eighth Schedule

“Foreign currency” definition of paragraph 43 of Eighth Schedule

“Commencement date” definition of paragraph 37H of Eighth Schedule

“Project” definition of paragraph 37H of Eighth Schedule

“Qualifying company” definition of paragraph 37H of Eighth Schedule

“Qualifying project” definition of paragraph 37H of Eighth Schedule

“Services” definition of paragraph 37H of Eighth Schedule

“State” definition of paragraph 37H of Eighth Schedule

“Tax holiday scheme” definition of paragraph 37H of Eighth Schedule

“Tax holiday status” definition of paragraph 37H of Eighth Schedule

“Goods” definition of paragraph 37H of Eighth Schedule

“Board” definition of paragraph 37H of Eighth Schedule

“Environmental waste disposal asset” definition of paragraph 37B of Eighth Schedule

“Environmental treatment and recycling asset” definition of paragraph 37B of Eighth Schedule

“International shipping income” definition of section 12Q of ITA

“Extraordinary exempt dividends” definition of Eighth Schedule

“Financial Markets Act” definition of section 1 of ITA

“Foreign investment entity” definition of section 1 of ITA

“Exempt dividend” definition of Eighth Schedule

“South African ship” definition of section 12Q of ITA

“International shipping company” definition of section 12Q of ITA

“International shipping” definition of section 12Q of ITA

“Employer” definition of section 8C of ITA

“Consideration” definition of section 8C of ITA

“Market value” definition of section 8B of ITA

“Gain” definition of section 8B of ITA

“Date of grant” definition of section 8B of ITA

“Qualifying medical expenses” definition of section 6B of ITA

“Equity share” definition of section 9C of ITA

“Connected person” definition of section 9C of ITA

“Royalty” definition of section 9 of ITA

“Interest” definition of section 8FA of ITA

“Issue” definition of section 8FA of ITA

“Instrument” definition of section 8FA of ITA

“Hybrid interest” definition of section 8FA of ITA

“Redeem” definition of section 8F of ITA

“Issue” definition of section 8F of ITA

“Instrument” definition of section 8F of ITA

“Hybrid debt instrument” definition of section 8F of ITA

“Third-party backed share” definition of section 8EA of ITA

“Qualifying purpose” definition of section 8EA of ITA

“Preference share” definition of section 8EA of ITA

“Operating company” definition of section 8EA of ITA

“Enforcement right” definition of section 8EA of ITA

“Enforcement obligation” definition of section 8EA of ITA

“Qualifying purpose” definition of section 8E of ITA

“Preference share” definition of section 8E of ITA

“Hybrid equity instrument” definition of section 8E of ITA

“Financial instrument” definition of section 8E of ITA

“Date of issue” definition of section 8E of ITA

“Unrestricted equity instrument” definition of section 8C of ITA

“Restricted equity instrument” definition of section 8C of ITA

“Market value” definition of section 8C of ITA

“Equity instrument” definition of section 8C of ITA

“Controlled foreign company” definition of section 9D of ITA

“Qualifying share” definition of section 9C of ITA

“Market value” definition of section 9H of ITA

“Asset” definition of section 9H of ITA

“Protected cell company” definition of section 9D of ITA

“Participation rights” definition of section 9D of ITA

“Foreign financial instrument holding company” definition of section 9D of ITA

“Foreign company” definition of section 9D of ITA

“Foreign business establishment” definition of section 9D of ITA

“Country of residence” definition of section 9D of ITA

“Compulsory annuity” definition of section 10C of ITA

“Statutory actuary” definition of section 10A of ITA

“Purchaser” definition of section 10A of ITA

“Expected return” definition of section 10A of ITA

“Annuity contract” definition of section 10A of ITA

“Annuity amount” definition of section 10A of ITA

“Commencement” definition of section 10A of ITA

“Foreign dividend” definition of section 10B of ITA

“Natural oil” definition of section 12D of ITA

“Affected asset” definition of section 12D of ITA

“Research and development” definition of section 11D of ITA

“Small business corporation” definition of section 12E of ITA

“Investment income” definition of section 12E of ITA

“Personal service” definition of section 12E of ITA

“Airport asset” definition of section 12F of ITA

“Designated airport” definition of section 12F of ITA

“Port asset” definition of section 12F of ITA

“Associated institution” definition of section 12H of ITA

“Employer” definition of section 12H of ITA

“Learner” definition of section 12H of ITA

“Registered learnership agreement” definition of section 12H of ITA

“SETA” definition of section 12H of ITA

“Skills Development Act, 1998” definition of section 12H of ITA

“Adjudication committee” definition of section 12I of ITA

“Brownfield project” definition of section 12I of ITA

“Cost of training” definition of section 12I of ITA

“Date of approval” definition of section 12I of ITA

“Greenfield project” definition of section 12I of ITA

“Industrial project” definition of section 12I of ITA

“Manufacturing asset” definition of section 12I of ITA

“Impermissible trade” definition of section 12J of ITA

“Junior mining company” definition of section 12J of ITA

“Qualifying company” definition of section 12J of ITA

“Qualifying share” definition of section 12J of ITA

“Venture capital company” definition of section 12J of ITA

“Venture capital share” definition of section 12J of ITA

“Dependant” definition of section 12M of ITA

“Insurer” definition of section 12M of ITA

“Completion date” definition of section 12O of ITA

“Exploitation rights” definition of section 12O of ITA

“Film” definition of section 12O of ITA

“National Film and Video Foundation” definition of section 12O of ITA

“Special purpose corporate vehicle” definition of section 12O of ITA

“Allowance asset” definition of section 12P of ITA

“Base cost” definition of section 12P of ITA

“Government grant” definition of section 12P of ITA

“Shipbuilding structure” definition of section 13 of ITA

“Housing project” definition of section 13ter of ITA

“Residential unit” definition of section 13ter of ITA

“Cost” definition of section 13quat of ITA

“Developer” defintion of section 13quat of ITA

“Purchase price” definition of section 13quat of ITA

“Urban development zone” definition of section 13quat of ITA

“Capital asset” definition of section 19 of ITA

“Debt” definition of section 19 of ITA

“Debt benefit” definition of section 19 of ITA

“Assessed loss” definition of section 20A of ITA

“Relative” definition of section 20A of ITA

“Assessed loss” definition of section 20 of ITA

“Financial assistance” definition of section 20C of ITA

“Royalty” definition of section 20C of ITA

“Affected asset” definition of section 23A of ITA

“Operating lease” definition of section 23A of ITA

“Rental income” definition of section 23A of ITA

“Asset” definition of section 23G of ITA

“Sale and leaseback arrangement” definition of section 23G of ITA

“End user” definition of section 23I of ITA

“Intellectual property” definition of section 23I of ITA

“Tainted intellectual property” definition of section 23I of ITA

“Taxable person” definition of section 23I of ITA

“Acquiring company” definition of section 23K of ITA

“Acquisition transaction” definition of section 23K of ITA

“Interest” definition of section 23K of ITA

“Reorganisation transaction” definition of section 23K of ITA

“Investment policy” definition of section 23L of ITA

“Policy” definition of section 23L of ITA

“Policy benefits” definition of section 23L of ITA

“Premium” definition of section 23L of ITA

“Acquired company” definition of section 23N of ITA

“Acquiring company” definition of section 23N of ITA

“Acquisition transaction” definition of section 23N of ITA

“Adjusted taxable income” definition of section 23N of ITA

“Average repo rate” definition of section 23N of ITA

“Interest” definition of section 23N of ITA

“Issue” definition of section 23N of ITA

“Reorganisation transaction” definition of section 23N of ITA

“Repo rate” definition of section 23N of ITA

“Agreement” definition of section 24G of ITA

“Ancillary service” definition of section 24G of ITA

“Permanent work” definition of section 24G of ITA

“Road pavement” definition of section 24G of ITA

“Single toll road” definition of section 24G of ITA

“South African National Roads Agency Limited” definition of section 24G of ITA

“Tolling period” definition of section 24G of ITA

“Toll road” definition of section 24G of ITA

“Limited partner” definition of section 24H of ITA

“Acquisition rate” definition of section 24I of ITA

“Affected contract” definition of section 24I of ITA

“Disposal rate” definition of section 24I of ITA

“Exchange difference” definition of section 24I of ITA

“Exchange item” definition of section 24I of ITA

“Foreign currency” definition of section 24I of ITA

“Forward exchange contract” definition of section 24I of ITA

“Forward rate” definition of section 24I of ITA

“Intrinsic value” definition of section 24I of ITA

“Local currency” definition of section 24I of ITA

“Market value” definition of section 24I of ITA

“Option strike rate” definition of section 24I of ITA

“Premium or discount on a forward exchange contract” definition of section 24I of ITA

“Realised” definition of section 24I of ITA

“Ruling exchange rate” definition of section 24I of ITA

“Transaction date” definition of section 24I of ITA

“Translate” definition of section 24I of ITA

“Accrual period” definition of section 24J of ITA

“Adjusted gain on transfer or redemption of an instrument” definition of section 24J of ITA

“Adjusted initial amount” definition of section 24J of ITA

“Adjusted loss on transfer or redemption of an instrument” definition of section 24J of ITA

“Date of redemption” definition of section 24J of ITA

“Deferred interest” definition of section 24J of ITA

“Fixed rate instrument” definition of section 24J of ITA

“Holder” definition of section 24J of ITA

“Income instrument” definition of section 24J of ITA

“Initial amount” definition of section 24J of ITA

“Instrument” definition of section 24J of ITA

“Interest” definition of section 24J of ITA

“Interest rate agreement” definition of section 24J of ITA

“Issue” definition of section 24J of ITA

“Issue price” definition of section 24J of ITA

“Issuer” definition of section 24J of ITA

“Lending arrangement” definition of section 24J of ITA

“Redemption” definition of section 24J of ITA

“Redemption payment” definition of section 24J of ITA

“Repurchase agreement” definition of section 24J of ITA

“Resale agreement” definition of section 24J of ITA

“Short selling” definition of section 24J of ITA

“Term” definition of section 24J of ITA

“Transfer” definition of section 24J of ITA

“Transfer price” definition of section 24J of ITA

“Variable rate” definition of section 24J of ITA

“Variable rate instrument” definition of section 24J of ITA

“Yield to maturity” definition of section 24J of ITA

“Bank” definition of section 24JA of ITA

“Diminishing musharaka” definition of section 24JA of ITA

“Mudaraba” definition of section 24JA of ITA

“Murabaha” definition of section 24JA of ITA

“Sharia arrangement” definition of section 24JA of ITA

“Sukuk” definition of section 24JA of ITA

“Covered person” definition of section 24JB of ITA

“Derivative” definition of section 24JB of ITA

“Financial asset” definition of section 24JB of ITA

“Financial instrument” definition of section 24JB of ITA

“Financial liability” definition of section 24JB of ITA

“Post-realisation years” definition of section 24JB of ITA

“Realisation year” definition of section 24JB of ITA

“Tax base” definition of section 24JB of ITA

“Interest rate agreement” definition of section 24K of ITA

“Intrinsic value” definition of section 24L of ITA

“Option contract” definition of section 24L of ITA

“Acquisition transaction” definition of sectoin 24O of ITA

“Operating company” definition of section 24O of ITA

“Controlled company” definition of section 25BB of ITA

“Property company” definition of section 25BB of ITA

“Qualifying distribution” definition of section 25BB of ITA

“Rental income” definition of section 25BB of ITA

“Agricultural co-operative” definition of section 27 of ITA

“Bonus” definition of section 27 of ITA

“Improvements” definition of section 27 of ITA

“Primary process” definition of section 27 of ITA

“Storage building” definition of section 27 of ITA

“Premium” definition of section 28 of ITA

“Short-term insurance business” definition of section 28 of ITA

“Short-term insurer” definition of section 28 of ITA

“Short-term policy” definition of section 28 of ITA

“Business” definition of section 29A of ITA

“Insurer” definition of section 29A of ITA

“Market value” definition of section 29A of ITA

“Owner” definition of section 29A of ITA

“Policy” definition of section 29A of ITA

“Policyholder fund” definition of section 29A of ITA

“Value of liabilities” definition of section 29A of ITA

“Category III Financial Services Provider” definition of section 29B of ITA

“Market value” definition of section 29B of ITA

“Public benefit activity” definition of section 30 of ITA

“Public benefit organisation” definition of section 30 of ITA

“Salary” definition of section 7A of ITA

“Recreational club” definition of section 30A of ITA

“Entity” definition of section 30B of ITA

“Member” definition of section 30B of ITA

“Mutual loan association” definition of section 30B of ITA

“Affected transaction” definition of section 31 of ITA

“Financial assistance” definition of section 31 of ITA

“Capital expenditure incurred” definition of section 36 of ITA

“Expenditure on shaft sinking” definition of section 36 of ITA

“Expenditure” definition of section 36 of ITA

“Environmental treatment and recycling asset” definition of section 37B of ITA

“Environmental waste disposal asset” definition of section 37B of ITA

“Allowance asset” definition of section 41 of ITA

“Asset” definition of section 41 of ITA

“Associated group of companies” definition of section 41 of ITA

“Capital asset” definition of section 41 of ITA

“Company” definition of section 41 of ITA

“Date of acquisition” definition of section 41 of ITA

“Disposal” definition of section 41 of ITA

“Domestic financial instrument holding company” definition of section 41 of ITA

“Equity share” definition of section 41 of ITA

“Foreign financial instrument holding company” definition of section 41 of ITA

“Group of companies” definition of section 41 of ITA

“Hold” definition of section 41 of ITA

“Listed company” definition of section 41 of ITA

“Market value” definition of section 41 of ITA

“Prescribed proportion” definition of section 41 of ITA

“Shareholder” definition of section 41 of ITA

“Trading stock” definition of section 41 of ITA

“Unlisted company” definition of section 41 of ITA

“Asset-for-share transaction” definition of section 42 of ITA

“Qualifying interest” definition of section 42 of ITA

“Equity share” definition of section 43 of ITA

“Substitutive share-for-share transaction” definition of section 43 of ITA

“Amalgamation transaction” definition of section 44 of ITA

“Intra-group transaction” definition of section 45 of ITA

“Unbundling transaction” definition of section 46 of ITA

“Market value” definition of section 46 of ITA

“Specified activity” definition of section 47A of ITA

“Liquidation distribution” definition of section 47 of ITA

“Entertainer or sportsperson” definition of section 47A of ITA

“Foreign person” definition of section 49A of ITA

“Royalty” definition of section 49A of ITA

“Donation” definition of section 55 of ITA

“Donee” definition of section 55 of ITA

“Fair market value” definition of section 55 of ITA

“Beneficial owner” definition of section 64D of ITA

“Dividend” definition of section 64D of ITA

“Dividend cycle” definition of section 64D of ITA

“Effective date” definition of section 64D of ITA

“Regulated intermediary” definition of section 64D of ITA

“STC credit” definition of section 64D of ITA

“Accommodating or tax-indifferent party” definition of section 80E of ITA

“Arrangement” definition of section 80L of ITA

“Avoidance arrangement” definition of section 80L of ITA

“Impermissible avoidance arrangement” definition of section 80L of ITA

“Party” definition of section 80L of ITA

“Tax” definition of section 80L of ITA

“Plantation” definition of First Schedule

“Pension fund” definition of Second Schedule

“Provident fund” definition of Second Schedule

“Public sector fund” definition of Second Schedule

“Retire” definition of Second Schedule

“Retirement annuity fund” definition of Second Schedule

“Employee” definition of Fourth Schedule

“Employees’ tax” definition of Fourth Schedule

“Employees’ tax certificate” definition of Fourth Schedule

“Employer” definition of Fourth Schedule

“Labour broker” definition of Fourth Schedule

“Month” definition of Fourth Schedule

“Personal service provider” definition of Fourth Schedule

“Provisional tax” definition of Fourth Schedule

“Provisional taxpayer” definition of Fourth Schedule

“Remuneration” definition of Fourth Schedule

“Representative employer” definition of Fourth Schedule

“Tax threshold” definition of Fourth Schedule

“Investment income” definition of Sixth Schedule

“Micro business” definition of Sixth Schedule

“Professional service” definition of Sixth Schedule

“Qualifying turnover” definition of Sixth Schedule

“Registered micro business” definition of Sixth Schedule

“Taxable turnover” definition of Sixth Schedule

“Consideration” definition of Seventh Schedule

“Employer” definition of Seventh Schedule

“Loan” definition of Seventh Schedule

“Month” definition of Seventh Schedule

“Official rate of interest” definition of Seventh Schedule

“Taxable benefit” definition of Seventh Schedule

“Remuneration” definition of Seventh Schedule

“Asset” definition of Eighth Schedule

“Base cost” definition of Eighth Schedule

“Boat” definition of Eight Schedule

“Capital gain” definition of Eighth Schedule

“Capital loss” definition of Eighth Schedule

“Disposal” definition of Eighth Schedule

“Group of companies” definition of paragraph 12A of Eighth Schedule

“Individual policyholder fund” definition of Eighth Schedule

“Insurer” definition of Eighth Schedule

“Net capital gain” definition of Eighth Schedule

“Personal-use asset” definition of Eighth Schedule

“Pre-valuation date asset” definition of Eighth Schedule

“Primary residence” definition of Eighth Schedule

“Proceeds” definition of Eighth Schedule

“Recognised exchange” definition of Eighth Schedule

“Residence” definition of Eighth Schedule

“Ruling price” definition of Eighth Schedule

“Special trust” definition of Eighth Schedule

“Valuation date” definition of Eighth Schedule

“Value shifting arrangement” definition of Eighth Schedule

“Allowance asset” definition of Eighth Schedule

“Capital asset” definition of Eighth Schedule

“Debt” definition of Eighth Schedule

“An interest” definition of paragraph 44 of Eighth Schedule

“Primary residence” definition of paragraph 44 of Eighth Schedule

“Residence” definition of paragraph 44 of Eighth Schedule

“Active business asset” definition of paragraph 57 of Eighth Schedule

“Small business” definition of paragraph 57 of Eighth Schedule

“Date of distribution” definition of Eighth Schedule

“Exploration” definition of Tenth Schedule

“Gas” definition of Tenth Schedule

“Oil” definition of Tenth Schedule

“Oil and gas company” definition of Tenth Schedule

“Oil and gas right” definition of Tenth Schedule

“Post exploration” definition of Tenth Schedule

“Employment” definition of Seventh Schedule

“Employee” definition of Seventh Schedule

“Associated institution” definition of Seventh Schedule

“Lump sum benefit” definition of Second Schedule

“Forest produce” definition of First Schedule

“Expenditure” definition of section 46 of ITA

“Base cost” definition of section 41 of ITA

“Capital expenditure” definition of section 36 of ITA

“Pension” definition of section 7A of ITA

“Antedated salary or pension” definition of section 7A of ITA

“Financial reporting value” definition of section 24JB of ITA

“Alternative method” definition of section 24J of ITA

“Accrual amount” definition of section 24J of ITA

“Foreign currency option contract” definition of section 24I of ITA

“Allowance asset” definition of section 19 of ITA

“Improvements” definition of section 13 of ITA

“Interest” definition of section 8F of ITA

“Associated institution” definition of section 8C of ITA

“Qualifying equity share” definition of section 8B of ITA

“Broad-based employee share plan” definition of section 8B of ITA

“Marketable security” definition of section 8A of ITA

“Variable remuneration” definition of section 7B of ITA

“Employer” definition of section 7B of ITA

“Employee” definition of section 7B of ITA

“Dependent” definition of section 6B of ITA

“Disability” definition of section 6B of ITA

“Child” definition of section 6B of ITA

“Capital gain” definition of section 1 of ITA

“Collective Investment Schemes Control Act” definition of section 1 of ITA

“Child” definition of section 1 of ITA

“Commissioner” definition of section 1 of ITA

“Companies Act” definition of section 1 of ITA

“Company” definition of section 1 of ITA

“Contributed tax capital” definition of section 1 of ITA

“Controlled group company” definition of section 1 of ITA

“Controlling group company” definition of section 1 of ITA

“Controlled foreign company” definition of section 1 of ITA

“Co-operative” definition of section 1 of ITA

“Copyright Act” definition of section 1 of ITA

“Date of sequestration” definition of section 1 of ITA

“Depreciable asset” definition of section 1 of ITA

“Designs Act” definition of section 1 of ITA

“Director” definition of section 1 of ITA

“Dividend” definition of section 1 of ITA

“Domestic treasury management company” definition of section 1 of ITA

“Equity share” definition of section 1 of ITA

“Executor” definition of section 1 of ITA

“Financial instrument” definition of section 1 of ITA

“Financial year” definition of section 1 of ITA

“Foreign company” definition of section 1 of ITA

“Foreign dividend” definition of section 1 of ITA

“Foreign partnership” definition of section 1 of ITA

“Foreign return of capital” definition of section 1 of ITA

“Foreign tax year” definition of section 1 of ITA

“Functional currency” definition of section 1 of ITA

“Gross income” definition of section 1 of ITA

“Group of companies” definition of section 1 of ITA

“Headquarter company” definition of section 1 of ITA

“Hotel keeper” definition of section 1 of ITA

“IFRS” definition of section 1 of ITA

“Income” definition of section 1 of ITA

“Insolvent estate” definition of section 1 of ITA

“JSE Limited Listings Requirements” definition of section 1 of ITA

“Linked unit” definition of section 1 of ITA

“Listed share” definition of section 1 of ITA

“Living annuity” definition of section 1 of ITA

“Long-term Insurance Act” definition of section 1 of ITA

“Low-cost residential unit” definition of section 1 of ITA

“Lump sum benefit” definition of section 1 of ITA

“Medical Schemes Act” definition of section 1 of ITA

“Mineral and Petroleum Resources Development Act” definition of section 1 of ITA

“Mining for gold’ or ‘to mine for gold'” definition of section 1 of ITA

“Mining operations’ and ‘mining'” definition of section 1 of ITA

“Minister” definition of section 1 of ITA

“Municipality” definition of section 1 of ITA

“Municipal value” definition of section 1 of ITA

“Natural oil” definition of section 1 of ITA

“Neighbouring country” definition of section 1 of ITA

“Normal retirement age” definition of section 1 of ITA

“Normal tax” definition of section 1 of ITA

“Officer” definition of section 1 of ITA

“Patents Act” definition of section 1 of ITA

“Pension fund” definition of section 1 of ITA

“Pension preservation fund” definition of section 1 of ITA

“Permanent establishment” definition of section 1 of ITA

“Person” definition of section 1 of ITA

“Portfolio of a collective investment scheme” definition of section 1 of ITA

“Portfolio of a collective investment scheme in participation bonds” definition of section 1 of ITA

“Portfolio of a collective investment scheme in property” definition of section 1 of ITA

“Portfolio of a collective investment scheme in securities” definition of section 1 of ITA

“Portfolio of a declared collective investment scheme” definition of section 1 of ITA

“Post-1973 gold mine” definition of section 1 of ITA

“Prescribed” definition of section 1 of ITA

“Prescribed rate” definition of section 1 of ITA

“Provident preservation fund” definition of section 1 of ITA

“Public Finance Management Act” definition of section 1 of ITA

“Public private partnership” definition of section 1 of ITA

“Regional electricity distributor” definition of section 1 of ITA

“Regulation” definition of section 1 of ITA

“REIT” definition of section 1 of ITA

“Representative taxpayer” definition of section 1 of ITA

“Republic” definition of section 1 of ITA

“Resident” definition of section 1 of ITA

“Residential unit” definition of section 1 of ITA

“Retirement annuity fund” definition of section 1 of ITA

“Retirement date” definition of section 1 of ITA

“Retirement-funding employment” definition of section 1 of ITA

“Retirement fund lump sum withdrawal benefit” definition of section 1 of ITA

“Retirement interest” definition of section 1 of ITA

“Return” definition of section 1 of ITA

“Trustee” definition of section 1 of ITA

“Securities lending arrangement” definition of section 1 of ITA

“Severance benefit” definition of section 1 of ITA

“Share” definition of section 1 of ITA

“Short-term Insurance Act” definition of section 1 of ITA

“South African Revenue Service” definition of section 1 of ITA

“Specified date” definition of section 1 of ITA

“Specified period” definition of section 1 of ITA

“Spouse” definition of section 1 of ITA

“Tax Administration Act” definition of section 1 of ITA

“Taxable capital gain” definition of section 1 of ITA

“Taxable income” definition of section 1 of ITA

“Tax benefit” definition of section 1 of ITA

“Taxpayer” definition of section 1 of ITA

“This Act” definition of section 1 of ITA

“Trade” definition of section 1 of ITA

“Trade Marks Act” definition of section 1 of ITA

“Trust” definition of section 1 of ITA

“Water services provider” definition of section 1 of ITA

“Withdrawal interest” definition of section 1 of ITA

“Year of assessment” definition of section 1 of ITA

“Value-Added Tax Act” definition of section 1 of ITA

“Trading stock” definition of section 1 of ITA

“Tax” definition of section 1 of ITA

“Spot rate” definition of section 1 of ITA

“Special trust” definition of section 1 of ITA

“South African Reserve Bank” definition of section 1 of ITA

“Return of capital” definition of section 1 of ITA

“Retirement fund lump sum benefit” definition of section 1 of ITA

“Remuneration proxy” definition of section 1 of ITA

“Relative” definition of section 1 of ITA

“Qualifying investor” definition of section 1 of ITA

“Provident fund” definition of section 1 of ITA

“Post-1990 gold mine” definition of section 1 of ITA

“Pension Funds Act” definition of section 1 of ITA

“Listed company” definition of section 1 of ITA

“Connected person” definition of section 1 of ITA

“Close Corporation” definition of section 1 of ITA

“Capital loss” definition of section 1 of ITA

“Bonus debentures or securities” definition of section 1 of ITA

“Benefit fund” definition of section 1 of ITA

“Beneficiary” definition of section 1 of ITA

“Banks Act” definition of section 1 of ITA

“Average exchange rate” definition of section 1 of ITA

“Assessment” definition of section 1 of ITA

“Assessed capital loss” definition of section 1 of ITA

“Aggregate capital loss” definition of section 1 of ITA

“Aggregate capital gain” definition of section 1 of ITA

“Agent” definition of section 1 of ITA

Income Tax Act No. 58 of 1962

Income Tax Act Citation

Income Tax Act No. 58 of 1962 – Citation

Income Tax Act Index

PRELIMINARY (ITA)

Section 1 (ITA) - Interpretation

“Vested component” definition of section 1 of ITA

“Total retirement contribution” definition of section 1 of ITA

“Savings withdrawal benefit” definition of section 1 of ITA

“Savings component” definition of section 1 of ITA

“Retirement component” definition of section 1 of ITA

“Member’s interest in the vested component” definition of section 1 of ITA

“Member’s interest in the savings component” definition of section 1 of ITA

“Member’s interest in the retirement component” definition of section 1 of ITA

“Legacy retirement annuity policy” definition of section 1 of ITA

“Liquidation and distribution account” definition of section 1 of ITA

“Portfolio of a hedge fund collective investment scheme” definition of section 1 of ITA

“Financial Sector Conduct Authority” definition of section 1 of ITA

“Financial Sector Regulation Act” definition of section 1 of ITA

“Insurance Act” definition of section 1 of ITA

“Official rate of interest” definition of section 1 of ITA

“Small, medium or micro-sized enterprise” definition of section 1 of ITA

“Small business funding entity” definition of section 1 of ITA

“Share Blocks Control Act” definition of section 1 of ITA

“Identical share” definition of section 1 of ITA

“Identical security” definition of section 1 of ITA

“Financial Services Board Act” definition of section 1 of ITA

“Financial Services Board” definition of section 1 of ITA

“Estate Duty Act” definition of section 1 of ITA

“Collateral arrangement” definition of section 1 of ITA

“Financial Markets Act” definition of section 1 of ITA

“Foreign investment entity” definition of section 1 of ITA

Section 1 (ITA) – Interpretation

“Capital gain” definition of section 1 of ITA

“Child” definition of section 1 of ITA

“Collective Investment Schemes Control Act” definition of section 1 of ITA

“Commissioner” definition of section 1 of ITA

“Companies Act” definition of section 1 of ITA

“Company” definition of section 1 of ITA

“Contributed tax capital” definition of section 1 of ITA

“Controlled group company” definition of section 1 of ITA

“Controlling group company” definition of section 1 of ITA

“Controlled foreign company” definition of section 1 of ITA

“Co-operative” definition of section 1 of ITA

“Copyright Act” definition of section 1 of ITA

“Date of sequestration” definition of section 1 of ITA

“Depreciable asset” definition of section 1 of ITA

“Designs Act” definition of section 1 of ITA

“Director” definition of section 1 of ITA

“Dividend” definition of section 1 of ITA

“Domestic treasury management company” definition of section 1 of ITA

“Equity share” definition of section 1 of ITA

“Executor” definition of section 1 of ITA

“Financial instrument” definition of section 1 of ITA

“Financial year” definition of section 1 of ITA

“Foreign company” definition of section 1 of ITA

“Foreign dividend” definition of section 1 of ITA

“Foreign partnership” definition of section 1 of ITA

“Foreign return of capital” definition of section 1 of ITA

“Foreign tax year” definition of section 1 of ITA

“Functional currency” definition of section 1 of ITA

“Gross income” definition of section 1 of ITA

“Group of companies” definition of section 1 of ITA

“Headquarter company” definition of section 1 of ITA

“Hotel keeper” definition of section 1 of ITA

“IFRS” definition of section 1 of ITA

“Income” definition of section 1 of ITA

“Insolvent estate” definition of section 1 of ITA

“JSE Limited Listings Requirements” definition of section 1 of ITA

“Linked unit” definition of section 1 of ITA

“Listed share” definition of section 1 of ITA

“Living annuity” definition of section 1 of ITA

“Long-term Insurance Act” definition of section 1 of ITA

“Low-cost residential unit” definition of section 1 of ITA

“Lump sum benefit” definition of section 1 of ITA

“Medical Schemes Act” definition of section 1 of ITA

“Mineral and Petroleum Resources Development Act” definition of section 1 of ITA

“Mining for gold’ or ‘to mine for gold'” definition of section 1 of ITA

“Mining operations’ and ‘mining'” definition of section 1 of ITA

“Minister” definition of section 1 of ITA

“Municipality” definition of section 1 of ITA

“Municipal value” definition of section 1 of ITA

“Natural oil” definition of section 1 of ITA

“Neighbouring country” definition of section 1 of ITA

“Normal retirement age” definition of section 1 of ITA

“Normal tax” definition of section 1 of ITA

“Officer” definition of section 1 of ITA

“Patents Act” definition of section 1 of ITA

“Pension fund” definition of section 1 of ITA

“Pension preservation fund” definition of section 1 of ITA

“Permanent establishment” definition of section 1 of ITA

“Person” definition of section 1 of ITA

“Portfolio of a collective investment scheme” definition of section 1 of ITA

“Portfolio of a collective investment scheme in participation bonds” definition of section 1 of ITA

“Portfolio of a collective investment scheme in property” definition of section 1 of ITA

“Portfolio of a collective investment scheme in securities” definition of section 1 of ITA

“Portfolio of a declared collective investment scheme” definition of section 1 of ITA

“Post-1973 gold mine” definition of section 1 of ITA

“Prescribed” definition of section 1 of ITA

“Prescribed rate” definition of section 1 of ITA

“Provident preservation fund” definition of section 1 of ITA

“Public Finance Management Act” definition of section 1 of ITA

“Public private partnership” definition of section 1 of ITA

“Regional electricity distributor” definition of section 1 of ITA

“Regulation” definition of section 1 of ITA

“REIT” definition of section 1 of ITA

“Representative taxpayer” definition of section 1 of ITA

“Republic” definition of section 1 of ITA

“Resident” definition of section 1 of ITA

“Residential unit” definition of section 1 of ITA

“Retirement annuity fund” definition of section 1 of ITA

“Retirement date” definition of section 1 of ITA

“Retirement-funding employment” definition of section 1 of ITA

“Retirement fund lump sum withdrawal benefit” definition of section 1 of ITA

“Retirement interest” definition of section 1 of ITA

“Return” definition of section 1 of ITA

“Securities lending arrangement” definition of section 1 of ITA

“Severance benefit” definition of section 1 of ITA

“Share” definition of section 1 of ITA

“Short-term Insurance Act” definition of section 1 of ITA

“South African Revenue Service” definition of section 1 of ITA

“Specified date” definition of section 1 of ITA

“Specified period” definition of section 1 of ITA

“Spouse” definition of section 1 of ITA

“Tax Administration Act” definition of section 1 of ITA

“Taxable capital gain” definition of section 1 of ITA

“Taxable income” definition of section 1 of ITA

“Tax benefit” definition of section 1 of ITA

“Taxpayer” definition of section 1 of ITA

“This Act” definition of section 1 of ITA

“Trade” definition of section 1 of ITA

“Trade Marks Act” definition of section 1 of ITA

“Trust” definition of section 1 of ITA

“Trustee” definition of section 1 of ITA

“Water services provider” definition of section 1 of ITA

“Withdrawal interest” definition of section 1 of ITA

Subsection 2 of section 1 of ITA

“Year of assessment” definition of section 1 of ITA

“Value-Added Tax Act” definition of section 1 of ITA

“Trading stock” definition of section 1 of ITA

“Tax” definition of section 1 of ITA

“Spot rate” definition of section 1 of ITA

“Special trust” definition of section 1 of ITA

“South African Reserve Bank” definition of section 1 of ITA

“Return of capital” definition of section 1 of ITA

“Retirement fund lump sum benefit” definition of section 1 of ITA

“Remuneration proxy” definition of section 1 of ITA

“Relative” definition of section 1 of ITA

“Qualifying investor” definition of section 1 of ITA

“Provident fund” definition of section 1 of ITA

“Post-1990 gold mine” definition of section 1 of ITA

“Pension Funds Act” definition of section 1 of ITA

“Listed company” definition of section 1 of ITA

“Connected person” definition of section 1 of ITA

“Close Corporation” definition of section 1 of ITA

“Capital loss” definition of section 1 of ITA

“Bonus debentures or securities” definition of section 1 of ITA

“Benefit fund” definition of section 1 of ITA

“Beneficiary” definition of section 1 of ITA

“Banks Act” definition of section 1 of ITA

“Average exchange rate” definition of section 1 of ITA

“Assessment” definition of section 1 of ITA

“Assessed capital loss” definition of section 1 of ITA

“Aggregate capital loss” definition of section 1 of ITA

“Aggregate capital gain” definition of section 1 of ITA

“Agent” definition of section 1 of ITA

Preliminary

CHAPTER I - Administration (ITA)

Section 2 (ITA) - Administration of Act

Section 2 (ITA) – Administration of Act

Section 3 (ITA) - Exercise of powers and performance of duties

Section 3 (ITA) – Exercise of powers and performance of duties

Section 4A (ITA) - Exercise of powers and performance of duties by Minister

Section 4A (ITA) – Exercise of powers and performance of duties by Minister

CHAPTER I – ADMINISTRATION (ITA)

CHAPTER II - The Taxes (ITA)

PART I - Normal Tax (ITA)

Section 5 (ITA) - Levy of normal tax and rates thereof

Section 5 (ITA) – Levy of normal tax and rates thereof

Section 6 (ITA) - Normal tax rebates

Section 6 (ITA) – Normal tax rebates

Section 6A (ITA) - Medical scheme fees tax credit

Section 6A (ITA) – Medical scheme fees tax credit

Section 6B (ITA) - Additional medical expenses tax credit

Subsection 2, 3, 4 of section 6B of ITA

“Qualifying medical expenses” definition of section 6B of ITA

“Dependent” definition of section 6B of ITA

“Disability” definition of section 6B of ITA

“Child” definition of section 6B of ITA

Section 6B (ITA) – Additional medical expenses tax credit

Section 6C (ITA) - Solar energy tax credit

Section 6C (ITA) – Solar energy tax credit

Section 6quat (ITA) - Rebate or reduction in respect of foreign taxes on income

Section 6quat (ITA) – Rebate or deduction in respect of foreign taxes on income

Section 6quin (ITA) - Rebate in respect of foreign taxes on income from source within Republic

Section 6quin (ITA) – Rebate in respect of foreign taxes on income from source within Republic

Section 7 (ITA) - When income is deemed to have accrued or to have been received

Section 7 (ITA) – When income is deemed to have accrued or to have been received

Section 7A (ITA) - Date of receipt or accrual of antedated salaries or pensions and of certain retirement gratuities

“Salary” definition of section 7A of ITA

Subsections 2 and 3 of section 7A of ITA

Section 7A (ITA) – Date of receipt or accrual of antedated salaries or pensions and of certain retirement gratuities

“Pension” definition of section 7A of ITA

“Antedated salary or pension” definition of section 7A of ITA

Section 7B (ITA) - Timing of accrual and incurral of variable remuneration

Subsection 2 of section 7B of ITA

“Variable remuneration” definition of section 7B of ITA

“Employer” definition of section 7B of ITA

“Employee” definition of section 7B of ITA

Section 7B (ITA) – Timing of accrual and incurral of variable remuneration

Section 7C (ITA) - Loan or credit advanced to a trust by a connected person

Section 7C (ITA) – Loan or credit advanced to a trust by a connected person

Section 7D (ITA) - Calculation of amount of interest

Section 7D (ITA) – Calculation of amount of interest

Section 7E (ITA) - Time of accrual of interest payable by SARS

Section 7E (ITA) – Time of accrual of interest payable by SARS

Section 7F (ITA) - Deduction of interest repaid to SARS

Section 7F (ITA) – Deduction of interest to SARS

Section 8 (ITA) - Certain amounts to be included in income or taxable income

Subsection 5 of section 8 of ITA

Subsection 4 and 4A of section 8 of ITA

Section 8 (ITA) – Certain amounts to be included in income or taxable income

Section 8A (ITA) - Gains made by directors of companies or by employees in respect of rights to acquire marketable securities

Section 8A (ITA) – Gains made by directors of companies or by employees in respect of rights to acquire marketable securities

“Marketable security” definition of section 8A of ITA

Section 8B (ITA) - Taxation of amounts derived from broad-based employee share plan

Subsection 4 of section 8B of ITA

Section 8B (ITA) – Taxation of amounts derived from broad-based employee share plan

“Market value” definition of section 8B of ITA

“Gain” definition of section 8B of ITA

“Date of grant” definition of section 8B of ITA

“Qualifying equity share” definition of section 8B of ITA

“Broad-based employee share plan” definition of section 8B of ITA

Section 8C (ITA) - Taxation of directors and employees on vesting of equity instruments

Section 8C (ITA) – Taxation of directors and employees on vesting of equity instruments

“Employer” definition of section 8C of ITA

“Consideration” definition of section 8C of ITA

“Unrestricted equity instrument” definition of section 8C of ITA

“Restricted equity instrument” definition of section 8C of ITA

“Market value” definition of section 8C of ITA

“Equity instrument” definition of section 8C of ITA

“Associated institution” definition of section 8C of ITA

Section 8E (ITA) - Dividends derived from certain shares and equity instruments deemed to be income in relation to recipients thereof

“Issue price” definition of section 8E of ITA

“Equity instrument” definition of section 8E of ITA

Subsection 2 of section 8E of ITA

Section 8E (ITA) – Dividends derived from certain shares and equity instruments deemed to be income in relation to recipients thereof

“Qualifying purpose” definition of section 8E of ITA

“Preference share” definition of section 8E of ITA

“Hybrid equity instrument” definition of section 8E of ITA

“Financial instrument” definition of section 8E of ITA

“Date of issue” definition of section 8E of ITA

Section 8EA (ITA) - Dividends on third-party backed shares deemed to be income in relation to recipients thereof

“Equity instrument” definition of section 8EA of ITA

Subsection 2 and 3 of section 8EA of ITA

Section 8EA (ITA) – Dividends on third-party backed shares deemed to be income in relation to recipients thereof

“Third-party backed share” definition of section 8EA of ITA

“Qualifying purpose” definition of section 8EA of ITA

“Preference share” definition of section 8EA of ITA

“Operating company” definition of section 8EA of ITA

“Enforcement right” definition of section 8EA of ITA

“Enforcement obligation” definition of section 8EA of ITA

Section 8F (ITA) - Interest on hybrid debt instruments deemed to be dividends in specie

“Third-party backed instrument” definition of section 8F of ITA

“Enforcement right” definition of section 8F of ITA

Section 8F (ITA) – Interest on hybrid debt instruments deemed to be dividends in specie

“Redeem” definition of section 8F of ITA

“Issue” definition of section 8F of ITA

“Instrument” definition of section 8F of ITA

“Hybrid debt instrument” definition of section 8F of ITA

Subsection 2 and 3 of section 8F of ITA

“Interest” definition of section 8F of ITA

Section 8FA (ITA) - Hybrid interest deemed to be dividends in specie

Subsection 2 and 3 of section 8FA of ITA

Section 8FA (ITA) – Hybrid interest deemed to be dividends in specie

“Interest” definition of section 8FA of ITA

“Issue” definition of section 8FA of ITA

“Instrument” definition of section 8FA of ITA

“Hybrid interest” definition of section 8FA of ITA

Section 8G (ITA) - Determination of contributed tax capital in respect of shares issued to a group company

Section 8G (ITA) – Determination of contributed tax capital in respect of shares issued to a group company

Section 9 (ITA) - Source of income

Subsection 2, 3 and 4 of section 9 of ITA

Section 9 (ITA) – Source of income

“Royalty” definition of section 9 of ITA

Section 9A (ITA) - Blocked foreign funds

Section 9A (ITA) – Blocked foreign funds

Section 9C (ITA) - Circumstances in which certain amounts received or accrued from disposal of shares are deemed to be of a capital nature

“Disposal” definition of section 9C of ITA

Section 9C (ITA)- Circumstances in which certain amounts received or accrued from disposal of shares are deemed to be of a capital nature

“Connected person” definition of section 9C of ITA

“Equity share” definition of section 9C of ITA

Subsections 2, 2A, 3, 4, 5, 6, 7 and 8 of section 9C of ITA

“Qualifying share” definition of section 9C of ITA

Section 9D (ITA) - Net income of controlled foreign companies

Section 9D (ITA) – Net income of controlled foreign companies

Subsections 2, 2A, 6, 9, 9A of section 9D of ITA

“Controlled foreign company” definition of section 9D of ITA

“Country of residence” definition of section 9D of ITA

“Foreign business establishment” definition of section 9D of ITA

“Foreign company” definition of section 9D of ITA

“Foreign financial instrument holding company” definition of section 9D of ITA

“Participation rights” definition of section 9D of ITA

“Protected cell company” definition of section 9D of ITA

Section 9H (ITA) - Change of residence, ceasing to be controlled foreign company or becoming headquater company

Subsection 2, 3, 4, 5 and 6 of section 9H of ITA

Section 9H (ITA) – Change of residence, ceasing to be controlled foreign company or becoming headquarter company

“Asset” definition of section 9H of ITA

“Market value” definition of section 9H of ITA

Section 9HA (ITA) - Disposal by deceased person

Section 9HA (ITA) – Disposal by deceased person

Section 9HB (ITA) - Transfer of asset between spouses

Section 9HB (ITA) – Transfer of asset between spouses

Section 9I (ITA) - Headquarter companies

Section 9I (ITA) – Headquarter companies

Section 9J (ITA) - Interest of non-resident persons in immovable property

Section 9J (ITA) – Interest of non-resident persons in immovable property

Section 9K (ITA) - Listing of security on exchange outside Republic

Section 9K (ITA) – Listing of security on exchange outside Republic

Section 10 (ITA) - Exemptions

Section 10(1)(gJ) of ITA

Section 10(1)(qA) of ITA

Section 10(1)(bB) of ITA

Section 10(1)(zK) of ITA

Section 10(1)(y) of ITA

Section 10(1)(hB) of ITA

Section 10(1)(gI) of ITA

Section 10(1)(cQ) of ITA

Section 10(1)(j) of ITA

Section 10(1)(iB) of ITA

Section 10(1)(i) of ITA

Section 10(1)(hA) of ITA

Section 10(1)(h) of ITA

Section 10(1)(gH) of ITA

Section 10(1)(gG) of ITA

Section 10(1)(gE) of ITA

Section 10(1)(gD) of ITA

Section 10(1)(gC) of ITA

Section 10(1)(gB) of ITA

Section 10(1)(gA) of ITA

Section 10(1)(e) of ITA

Section 10(1)(d) of ITA

Section 10(1)(cP) of ITA

Section 10(1)(cO) of ITA

Section 10(1)(cN) of ITA

Section 10(1)(cG) of ITA

Section 10(1)(cE) of ITA

Section 10(1)(cA) of ITA

Section 10(1)(c) of ITA

Section 10(1)(bA) of ITA

Section 10(1)(a) of ITA

Section 10 (ITA) – Exemptions from normal tax

Section 10(1)(nB) of ITA

Section 10(1)(nA) of ITA

Section 10(1)(mB) of ITA

Section 10(1)(lA) of ITA

Section 10(1)(l) of ITA

Section 10(1)(k) of ITA

Subsections 2 and 3 of section 10 of ITA

Section 10(1)(zJ) of ITA

Section 10(1)(zL) of ITA

Section 10(1)(zE) of ITA

Section 10(1)(yA) of ITA

Section 10(1)(u) of ITA

Section 10(1)(t) of ITA

Section 10(1)(s) of ITA

Section 10(1)(r) of ITA

Section 10(1)(q) of ITA

Section 10(1)(o) of ITA

Section 10(1)(nD) of ITA

Section 10(1)(nC) of ITA

Section 10(1)(p) of ITA

Section 10(1)(nE) of ITA

Section 10(1)(g) of ITA

Section 10A (ITA) - Exemption of capital element of purchased annuities

Subsections 2, 3, 4, 5, 6, 7, 8, 10 and 11 of section 10A of ITA

Section 10A (ITA) – Exemption of capital element of purchased annuities

“Annuity amount” definition of section 10A of ITA

“Annuity contract” definition of section 10A of ITA

“Commencement” definition of section 10A of ITA

“Expected return” definition of section 10A of ITA

“Purchaser” definition of section 10A of ITA

“Statutory actuary” definition of section 10A of ITA

Section 10B (ITA) - Exemption of foreign dividends and dividends paid or declared by headquarter companies

Subsections 2, 3, 4, 5 and 6 of section 10B of ITA

Section 10B (ITA) – Exemption of foreign dividends and dividends paid or declared by headquarter companies

“Foreign dividend” definition of section 10B of ITA

Section 10C (ITA) - Exemption of non-deductible element of compulsory annuities

Subsection 2 of section 10C of ITA

Section 10C (ITA) – Exemption of non-deductible element of compulsory annuities

“Compulsory annuity” definition of section 10C of ITA

Section 11 (ITA) - General deductions allowed in determination of taxable income

Section 11(jA) of ITA

Section 11(lA) of ITA

Section 11(hB) of ITA

Section 11(h) of ITA

Section 11(gD) of ITA

Section 11(gC) of ITA

Section 11(gB) of ITA

Section 11(gA) of ITA

Section 11(g) of ITA

Section 11(e) of ITA

Section 11(d) of ITA

Section 11(cA) of ITA

Section 11(a) of ITA – general deduction formula

Section 11 (ITA) – General deductions allowed in determination of taxable income

Section 11(x) of ITA

Section 11(w) of ITA

Section 11(o) of ITA

Section 11(nB) of ITA

Section 11(n) of ITA

Section 11(m) of ITA

Section 11(nA) of ITA

Section 11(f) of ITA

Section 11(c) of ITA

Section 11A (ITA) - Deductions in respect of expenditure and losses incurred prior to commencement of trade

Section 11A (ITA) – Deductions in respect of expenditure and losses incurred prior to commencement of trade

Section 11D (ITA) - Deductions in respect of scientific or technological research and development

Subsections 2, 4, 5, 6, 7, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18 and 19 of section 11D of ITA

Section 11D (ITA) – Deductions in respect of scientific or technological research and development

“Research and development” definition of section 11D of ITA

Section 11E (ITA) - Deductions of certain expenditure incurred by sporting bodies

Section 11E (ITA) – Deduction of certain expenditure incurred by sporting bodies

Section 11F (ITA) - Deduction in respect of contributions to retirements funds

Section 11F (ITA) – Deduction in respect of contributions to retirements funds

Section 11sex (ITA) - Deduction of compensation for railway operating losses

Section 11sex (ITA) – Deduction of compensation for railway operating losses

Section 12B (ITA) - Deduction in repsect of certain machinery, plant, implements, utensils and articles used in farming or production of renewable energy

Section 12B (ITA) – Deduction in respect of certain machinery, plant, implements, utensils and articles used in farming or production of renewable energy

Section 12BA (ITA) - Enhanced deduction in respect of certain machinery, plant, implements, utensils and articles used in production of renewable energy

Section 12BA (ITA) – Enhanced deduction in respect of certain machinery, plant, implements, utensils and articles used in production of renewable energy

Section 12C (ITA) - Deduction in respect of assets used by manufacturers or hotelkeepers and in respect of aircraft and ships, and in respect of assets used for storage and packing of agric products

Section 12C (ITA) – Deduction in respect of assets used by manufacturers or hotelkeepers and in respect of aircraft and ships, and in respect of assets used for storage and packing of agricultural products

Section 12D (ITA) - Deduction in respect of certain pipelines, transmission lines and railway lines

Subsections 2, 2A, 3, 3A, 5, and 6 of section 12D of ITA

Section 12D (ITA) – Deduction in respect of certain pipelines, transmission lines and railway lines

“Affected asset” definition of section 12D of ITA

“Natural oil” definition of section 12D of ITA

Section 12DA (ITA) - Deduction in respect of rolling stock

Section 12DA (ITA) – Deduction in respect of rolling stock

Section 12E (ITA) - Deductions in respect of small business corporations

Section 12E (ITA) – Deduction in respect of small business corporations

“Investment income” definition of section 12E of ITA

“Personal service” definition of section 12E of ITA

“Small business corporation” definition of section 12E of ITA

Section 12F (ITA) - Deductions in respect of airport and port assets

Section 12F (ITA) – Deduction in respect of airport and port assets

Subsections 2, 2A, 3, 3A, 4, 5 and 6 of section 12F of ITA

“Airport asset” definition of section 12F of ITA

“Designated airport” definition of section 12F of ITA

“Port asset” definition of section 12F of ITA

Section 12H (ITA) - Additional deduction in respect of learnership agreements

Section 12H (ITA) – Additional deduction in respect of learnership agreements

Subsections 2, 3, 4, 5, 6, 7 and 8 of section 12H of ITA

“Associated institution” definition of section 12H of ITA

“Employer” definition of section 12H of ITA

“Learner” definition of section 12H of ITA

“Registered learnership agreement” definition of section 12H of ITA

“SETA” definition of section 12H of ITA

“Skills Development Act, 1998” definition of section 12H of ITA

Section 12I (ITA) - Additional investment and training allowances in respect of industrial policy projects

“Compliance period” definition of section 12I of ITA

“Adjudication committee” definition of section 12I of ITA

“Brownfield project” definition of section 12I of ITA

“Cost of training” definition of section 12I of ITA

“Date of approval” definition of section 12I of ITA

“Greenfield project” definition of section 12I of ITA

“Industrial project” definition of section 12I of ITA

Subsections 1A, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 16, 17, 18, 19, 20, 21, 22, 23 and 24 of section 12I of ITA

“Manufacturing asset” definition of section 12I of ITA

Section 12I (ITA) – Additional investment and training allowances in respect of industrial policy projects

Section 12J (ITA) - Deductions in respect of expenditure incurred in exchange for issue of venture capital company shares

Subsections 2, 3, 3A, 4, 5, 6, 6A, 7, 8, 10 and 11 of section 12J of ITA

“Impermissible trade” definition of section 12J of ITA

“Junior mining company” definition of section 12J of ITA

“Qualifying company” definition of section 12J of ITA

“Qualifying share” definition of section 12J of ITA

“Venture capital company” definition of section 12J of ITA

“Venture capital share” definition of section 12J of ITA

Section 12J (ITA) – Deductions in respect of expenditure incurred in exchange for issue of venture capital company shares

Section 12K (ITA) - Exemption of certified emission reductions

Section 12K (ITA) – Exemption of certified emission reductions

Section 12L (ITA) - Deduction in respect of energy efficiency savings

Section 12L (ITA) – Deduction in respect of energy efficiency savings

Section 12M (ITA) - Deduction of medical lump sum payments

Section 12M (ITA) – Deduction of medical lump sum payments

Subsection 2 of section 12M of ITA

“Dependant” definition of section 12M of ITA

“Insurer” definition of section 12M of ITA

Section 12N (ITA) - Deduction in respect of improvements not owned by taxpayer

Section 12N (ITA) – Deductions in respect of improvements not owned by taxpayer

Section 12NA (ITA) - Deductions in respect of improvements on property in respect of which government holds a right of use or occupation

Section 12NA (ITA) – Deductions in respect of improvements on property in respect of which government holds a right of use or occupation

Section 12O (ITA) - Exemption in respect of films

Section 12O (ITA) – Exemption in respect of films

“Completion date” definition of section 12O of ITA

“Exploitation rights” definition of section 12O of ITA

“Film” definition of section 12O of ITA

“National Film and Video Foundation” definition of section 12O of ITA

“Special purpose corporate vehicle” definition of section 12O of ITA

Subsections 2, 3, 4, 5 and 6 of section 12O of ITA

Section 12P (ITA) - Exemption of amounts received or accrued in respect of government grants

Section 12P (ITA) – Exemption of amounts received or accrued in respect of government grants

Subsections 2, 3, 4, 5 and 6 of section 12P of ITA

“Allowance asset” definition of section 12P of ITA

“Base cost” definition of section 12P of ITA

“Government grant” definition of section 12P of ITA

Section 12Q (ITA) - Exemption of income in respect of ships used in international shipping

“International shipping income” definition of section 12Q of ITA

Subsections 2 and 3 of section 12Q of ITA

“South African ship” definition of section 12Q of ITA

“International shipping company” definition of section 12Q of ITA

“International shipping” definition of section 12Q of ITA

Section 12Q (ITA) – Exemption of income in respect of ships used in international shipping

Section 12R (ITA) - Special economic zones

Subsections 2, 3, 4 and 5 of section 12R of ITA

“Special Economic Zones Act” definition of section 12R of ITA

“Special economic zone” definition of section 12R of ITA

“SIC Code” definition of section 12R of ITA

“Qualifying company” definition of section 12R of ITA

Section 12R (ITA) – Special economic zones

Section 12S (ITA) - Deduction in respect of buildings in special economic zones

Section 12S (ITA) – Deduction in respect of buildings in special economic zones

Section 12T (ITA) - Exemptions of amounts received or accrued in respect of tax free investments

Subsections 2, 3, 4, 5, 6, 7, 8 and 9 of section 12T of ITA

“Tax free investment” definition of section 12T of ITA

Section 12T (ITA) – Exemptions of amounts received or accrued in respect of tax free investments

Section 12U (ITA) - Additional deduction in respect of roads and fences in respect of production of renewable energy

Section 12U (ITA) – Additional deduction in respect of roads and fences in respect of production of renewable energy

Section 13 (ITA) - Deductions in respect of buildings used in a process of manufacture

Section 13 (ITA) – Deductions in respect of buildings used in the process of manufacture

“Shipbuilding structure” definition of section 13 of ITA

“Improvements” definition of section 13 of ITA

Section 13bis (ITA) - Deductions in respect of buidlings used by hotel keepers

Section 13bis (ITA) – Deductions in respect of buildings used by hotel keepers

Section 13ter (ITA) - Deductions in respect of residential buildings

Section 13ter (ITA) – Deductions in respect of residential buildings

Subsections 2, 2A, 3, 4, 5, 6, 6A, 7, 8, 9, 10 and 11 of section 13ter of ITA

“Housing project” definition of section 13ter of ITA

“Residential unit” definition of section 13ter of ITA

Section 13quat (ITA) - Deductions in respect of erection or improvements of buildings in urban development zones

Section 13quat (ITA) – Deductions in respect of erection or improvement of buildings in urban development zones

Subsections 2, 2A, 3, 3A, 3B, 4, 5, 6, 7, 8, 9, 10, 10A, 10B and 11 of section 13quat of ITA

“Cost” definition of section 13quat of ITA

“Developer” defintion of section 13quat of ITA

“Purchase price” definition of section 13quat of ITA

“Urban development zone” definition of section 13quat of ITA

Section 13quin (ITA) - Deduction in respect of commercial buildings

Section 13quin (ITA) – Deduction in respect of commercial buildings

Section 13sex (ITA) - Deduction in respect of certain residential units

Section 13sex (ITA) – Deduction in respect of certain residential units

Section 13sept (ITA) - Deduction in respect of sale of low-cost residential units on loan account

Section 13sept (ITA) – Deduction in respect of sale of low-cost residential units on loan account

Section 15 (ITA) - Deductions from income derived from mining operations

Section 15 (ITA) – Deductions from income derived from mining operations

Section 15A (ITA) - Amounts to be taken into account in respect of trading stock derived from mining operations

Section 15A (ITA) – Amounts to be taken into account in respect of trading stock derived from mining operations

Section 17A (ITA) - Expenditure incurred by a lessor of land let for farming purposes, in respect of soil erosion works

Section 17A (ITA) – Expenditure incurred by a lessor of land let for farming purposes, in respect of soil erosion works

Section 18A (ITA) - Deduction of donations to certain organisations

Section 18A (ITA) – Deductions of donations to certain organisations

Section 19 (ITA) - Concession or compromise in respect of a debt

“Market value” definition of section 19 of ITA

“Group of companies” definition of section 19 of ITA

“Concession or compromise” definition of section 19 of ITA

Section 19 (ITA) – Concession or compromise in respect of a debt

Subsections 2, 3, 4, 5, 6, 7 and 8 of section 19 of ITA

“Capital asset” definition of section 19 of ITA

“Debt” definition of section 19 of ITA

“Debt benefit” definition of section 19 of ITA

“Allowance asset” definition of section 19 of ITA

Section 20 (ITA) - Set-off of assessed losses

Subsection 2A of section 20 of ITA

“Assessed loss” definition of section 20 of ITA

Section 20 (ITA) – Set off of assessed losses

Section 20A (ITA) - Ring-fencing of assessed losses of certain trades

Section 20A (ITA) – Ring-fencing of assessed losses of certain trades

“Assessed loss” definition of section 20A of ITA

“Relative” definition of section 20A of ITA

Section 20B (ITA) - Limitation of losses from disposal of certain assets

Section 20B (ITA) – Limitation of losses from disposal of certain assets

Section 20C (ITA) - Ring-fencing of interest and royalties incurred by headquarter companies

Section 20C (ITA) – Ring-fencing of interest and royalties incurred by headquarter companies

Subsections 2, 2A and 3 of section 20C of ITA

“Royalty” definition of section 20C of ITA

“Financial assistance” definition of section 20C of ITA

Section 21 (ITA) - Deduction of alimony, allowance or maintenance

Section 21 (ITA) – Deduction of alimony, allowance or maintenance

Section 22 (ITA) - Amounts to be taken into account in respect of values of trading stock

Section 22 (ITA) – Amounts to be taken into account in respect of values of trading stocks

Section 22A (ITA) - Schemes of arrangement involving trading stock

Section 22A (ITA) – Schemes of arrangement involving trading stock

Section 22B (ITA) - Prohibition of double deductions

“Preference share” definition of section 22B of ITA

“Deferral transaction” definition of section 22B of ITA

Subsection 2 of section 22B of ITA

“Qualifying interest” definition of section 22B of ITA

“Extraordinary dividend” definition of section 22B of ITA

“Exempt dividend” definition of section 22B of ITA

Section 22B (ITA) – Dividends treated as income on disposal of certain shares

Section 23 (ITA) - Deductions not allowed in determination of taxable income

Section 23(r) of ITA

Section 23 (ITA) – Deductions not allowed in determination of taxable income

Section 23A (ITA) - Limitation of allowances granted to lessors or certain assets

Section 23A (ITA) – Limitation of allowances granted to lessors of certain assets

Subsections 2, 3 and 4 of section 23A of ITA

“Rental income” definition of section 23A of ITA

“Operating lease” definition of section 23A of ITA

“Affected asset” definition of section 23A of ITA

Section 23B (ITA) - Prohibition of double deductions

Section 23B (ITA) – Prohibition of double deductions

Section 23C (ITA) - Reduction of cost or market value of certain assets

Section 23C (ITA) – Reduction of cost or market value of certain assets

Section 23D (ITA) - Limitation of allowances granted in respect of certain assets

Section 23D (ITA) – Limitation of allowances granted in respect of certain assets

Section 23F (ITA) - Acquisition or disposal of trading stock

Section 23F (ITA) – Acquisition or disposal of trading stock

Section 23G (ITA) - Sale and leaseback arrangements

Section 23G (ITA) – Sale and leaseback arrangements

Subsections 2, 3 and 4 of section 23G of ITA

“Sale and leaseback arrangement” definition of section 23G of ITA

“Asset” definition of section 23G of ITA

Section 23H (ITA) - Limitation of certain deductions

Section 23H (ITA) – Limitations of certain deductions

Section 23I (ITA) - Prohibition of deductions in respect of certain intellectual property

Section 23I (ITA) – Prohibitions of deductions in respect of certain intellectual property

Subsections 2 and 3 of section 23I of ITA

“Taxable person” definition of section 23I of ITA

“Tainted intellectual property” definition of section 23I of ITA

“Intellectual property” definition of section 23I of ITA

“End user” definition of section 23I of ITA

Section 23K (ITA) - Limitation of deductions in respect of reorganisation and acquisition transactions

Section 23K (ITA) – Limitation of deductions in respect of reorganisation and acquisition transactions

Subsections 2, 3, 4, 5, 6, 7, 8, 9 and 10 of section 23K of ITA

“Reorganisation transaction” definition of section 23K of ITA

“Interest” definition of section 23K of ITA

“Acquisition transaction” definition of section 23K of ITA

“Acquiring company” definition of section 23K of ITA

Section 23L (ITA) - Limitation of deductions in respect of certain short-term insurance policies

Section 23L (ITA) – Limitations of deductions in respect of certain short-term insurance policies

Subsections 2 and 3 of section 23L of ITA

“Premium” definition of section 23L of ITA

“Policy” definition of section 23L of ITA

“Policy benefits” definition of section 23L of ITA

“Investment policy” definition of section 23L of ITA

Section 23M (ITA) - Limitation of interest deductions in respect of debts owed to persons not subject to tax

“Creditor” definition of section 23M of ITA

“Participation rights” definition of section 23M of ITA

“Debt” definition of section 23M of ITA

Subsections 2, 3, 4, 5 and 6 of section 23M of ITA

“Repo rate” definition of section 23M of ITA

“Lending institution” definition of section 23M of ITA

“Issue” definition of section 23M of ITA

“Interest” definition of section 23M of ITA

“Debtor” definition of section 23M of ITA

“Controlling relationship” definition of section 23M of ITA

“Average repo rate” definition of section 23M of ITA

“Adjustable taxable income” definition of section 23M of ITA

Section 23M (ITA) – Limitation of interest deductions in respect of debts owed to persons not subject to tax

Section 23N (ITA) - Limitation of interest deductions in respect of reorganisation and acquisition transactions

Section 23N (ITA) – Limitation of interest deductions in respect of reorganisation and acquisition transactions

Subsection 2, 3, 4 and 5 of section 23N of ITA

“Repo rate” definition of section 23N of ITA

“Reorganisation transaction” definition of section 23N of ITA

“Issue” definition of section 23N of ITA

“Interest” definition of section 23N of ITA

“Average repo rate” definition of section 23N of ITA

“Adjusted taxable income” definition of section 23N of ITA

“Acquisition transaction” definition of section 23N of ITA

“Acquiring company” definition of section 23N of ITA

“Acquired company” definition of section 23N of ITA

Section 23O (ITA) - Limitation of deductions by small, medium or micro-sized enterprises in respect of amounts received or accrued from small business funding entities

“Base cost” definition of section 23O of ITA

Subsection 2, 3, 4, 5, 6 of section 23O of ITA

“Allowance asset” definition of section 23O of ITA

Section 23O (ITA) – Limitations of deductions by small, medium or micro-sized enterprises in respect of amounts received or accrued from small business funding entities

Section 24 (ITA) - Credit agreements and debtors allowance

Section 24 (ITA) – Credit agreements and debtors allowance

Section 24A (ITA) - Transactions whereby fixed property is or company shares are exchanged for shares

Section 24A (ITA) – Transactions whereby fixed property is or company shares are exchanged for shares

Section 24BA (ITA) - Transactions where assets are acquired as consideration for shares issued

Section 24BA (ITA) – Transactions where assets are acquired as consideration for shares issued

Section 24C (ITA) - Allowance in respect of future expenditure on contracts

Section 24C (ITA) – Allowance in respect of future expenditure on contracts

Section 24D (ITA) - Deduction of certain expenditure incurred in respect of National Key Point or specified important place or area

Section 24D (ITA) – Deduction of certain expenditure incurred in respect of any National Key Point or specified important place or area

Section 24E (ITA) - Allowance in respect of future expenditure by sporting bodies

Section 24E (ITA) – Allowance in respect of future expenditure by sporting bodies

Section 24G (ITA) - Taxable income of toll road operators

Section 24G (ITA) – Taxable income of toll road operators

Subsections 2, 3, 4 and 5 of section 24G of ITA

“Tolling period” definition of section 24G of ITA

“Toll road” definition of section 24G of ITA

“South African National Roads Agency Limited” definition of section 24G of ITA

“Single toll road” definition of section 24G of ITA

“Road pavement” definition of section 24G of ITA

“Permanent work” definition of section 24G of ITA

“Ancillary service” definition of section 24G of ITA

“Agreement” definition of section 24G of ITA

Section 24H (ITA) - Persons carrying on trade or business in partnership

Section 24H (ITA) – Persons carrying on trade or business in partnership

Subsections 2, 3, 4 and 5 of section 24H of ITA

“Limited partner” definition of section 24H of ITA

Section 24I (ITA) - Gains or losses on foreign exchange transactions

Section 24I (ITA) – Gains or losses on foreign exchange transactions

Subsections 2, 3, 6, 7, 8, 10A and 12 of section 24I of ITA

“Translate” definition of section 24I of ITA

“Transaction date” definition of section 24I of ITA

“Ruling exchange rate” definition of section 24I of ITA

“Realised” definition of section 24I of ITA

“Premium or discount on a forward exchange contract” definition of section 24I of ITA

“Option strike rate” definition of section 24I of ITA

“Market value” definition of section 24I of ITA

“Local currency” definition of section 24I of ITA

“Intrinsic value” definition of section 24I of ITA

“Forward rate” definition of section 24I of ITA

“Forward exchange contract” definition of section 24I of ITA

“Foreign currency” definition of section 24I of ITA

“Exchange item” definition of section 24I of ITA

“Exchange difference” definition of section 24I of ITA

“Disposal rate” definition of section 24I of ITA

“Affected contract” definition of section 24I of ITA

“Acquisition rate” definition of section 24I of ITA

“Foreign currency option contract” definition of section 24I of ITA

Section 24J (ITA) - Incurral and accrual of interest

Section 24J (ITA) – Incurral and accrual of interest

“Short selling” definition of section 24J of ITA

“Resale agreement” definition of section 24J of ITA

“Repurchase agreement” definition of section 24J of ITA

“Redemption payment” definition of section 24J of ITA

“Redemption” definition of section 24J of ITA

“Lending arrangement” definition of section 24J of ITA

“Issuer” definition of section 24J of ITA

“Issue price” definition of section 24J of ITA

“Issue” definition of section 24J of ITA

“Interest rate agreement” definition of section 24J of ITA

“Interest” definition of section 24J of ITA

“Instrument” definition of section 24J of ITA

“Initial amount” definition of section 24J of ITA

“Income instrument” definition of section 24J of ITA

“Holder” definition of section 24J of ITA

“Fixed rate instrument” definition of section 24J of ITA

“Deferred interest” definition of section 24J of ITA

“Date of redemption” definition of section 24J of ITA

“Adjusted loss on transfer or redemption of an instrument” definition of section 24J of ITA

“Adjusted initial amount” definition of section 24J of ITA

“Adjusted gain on transfer or redemption of an instrument” definition of section 24J of ITA

“Accrual period” definition of section 24J of ITA

Subsections 2, 3, 3A, 4, 4A, 5, 5A, 6, 7, 8, 9, 9A, 10 and 12 of section 24J of ITA

“Yield to maturity” definition of section 24J of ITA

“Variable rate instrument” definition of section 24J of ITA

“Variable rate” definition of section 24J of ITA

“Transfer price” definition of section 24J of ITA

“Transfer” definition of section 24J of ITA

“Term” definition of section 24J of ITA

“Alternative method” definition of section 24J of ITA

“Accrual amount” definition of section 24J of ITA

Section 24JA (ITA) - Sharia compliant financing arrangements

“Listed company” definition of section 24JA of ITA

Section 24JA (ITA) – Sharia compliant financing arrangements

“Sukuk” definition of section 24JA of ITA

Subsections 2, 3, 5, 6 and 7 of section 24JA of ITA

“Sharia arrangement” definition of section 24JA of ITA

“Murabaha” definition of section 24JA of ITA

“Mudaraba” definition of section 24JA of ITA

“Diminishing musharaka” definition of section 24JA of ITA

“Bank” definition of section 24JA of ITA

Section 24JB (ITA) - Taxation in respect of financial assets and liabilities of certain persons

Section 24JB (ITA) – Taxation in respect of financial assets and liabilities of certain persons

Subsections 2, 3, 4, 5, 6, 7 and 8 of section 24JB of ITA

“Tax base” definition of section 24JB of ITA

“Realisation year” definition of section 24JB of ITA

“Post-realisation years” definition of section 24JB of ITA

“Financial liability” definition of section 24JB of ITA

“Financial instrument” definition of section 24JB of ITA

“Financial asset” definition of section 24JB of ITA

“Derivative” definition of section 24JB of ITA

“Covered person” definition of section 24JB of ITA

“Financial reporting value” definition of section 24JB of ITA

Section 24K (ITA) - Incurral and accrual of amounts in respect of interest rate agreements

Section 24K (ITA) – Incurral and accrual of amounts in respect of interest rate agreements

Subsections 2 and 3 of section 24K of ITA

“Interest rate agreement” definition of section 24K of ITA

Section 24L (ITA) - Incurral and accrual of amounts in respect of option contracts

Section 24L (ITA) – Incurral and accrual of amounts in respect of option contracts

Subsections 2 and 3 of section 24L of ITA

“Option contract” definition of section 24L of ITA

“Intrinsic value” definition of section 24L of ITA

Section 24M (ITA) - Incurral and accrual of amounts in respect of assets acquired or disposed of for unquantified amount

Section 24M (ITA) – Incurral and accrual of amounts in respect of assets acquired or disposed of for unquantified amount

Section 24N (ITA) - Incurral and accrual of amounts in respect of disposal or acquisition of equity shares

Section 24N (ITA) – Incurral and accrual of amounts in respect of disposal or acquisition of equity shares

Section 24O (ITA) - Incurral of interest in terms of certain debts deemed to be in production of income

Section 24O (ITA) – Incurral of interest in terms of certain debts deemed to be in production of income

Subsection 2 and 3 of section 24O of ITA

“Operating company” definition of section 24O of ITA

“Acquisition transaction” definition of sectoin 24O of ITA

Section 24P (ITA) - Allowance in respect of future repairs to certain ships

Section 24P (ITA) – Allowance in respect of future repairs to certain ships

Section 25 (ITA) - Taxation of deceased estates

Section 25 (ITA) – Taxation of deceased estates

Section 25A (ITA) - Determination of taxable incomes of permanently separated spouses

Section 25A (ITA) – Determination of taxable income of permanently separated spouses

Section 25B (ITA) - Income of trusts and beneficiaries of trusts

Section 25B (ITA) – Income of trusts and beneficiaries of trusts

Section 25BA (ITA) - Amounts received by or accrued to certain portfolios of collective investment schemes and holders of participatory interests in portfolios

Section 25BA (ITA) – Amounts received by or accrued to certain portfolios of collective investment schemes and holders of participatory interests in portfolios

Section 25BB (ITA) - Taxation of REITs

Section 25BB (ITA) – Taxation of REITs

Subsection 2, 3, 4, 5, 6, 7 and 8 of section 25BB of ITA

“Rental income” definition of section 25BB of ITA

“Qualifying distribution” definition of section 25BB of ITA

“Property company” definition of section 25BB of ITA

“Controlled company” definition of section 25BB of ITA

Section 25C (ITA) - Income of insolvent estates

Section 25C (ITA) – Income of insolvent estates

Section 25D (ITA) - Determination of taxable income in foreign currency

Section 25D (ITA) – Determination of taxable income in foreign currency

Section 25E (ITA) - Determination of contributed tax capital in foreign currency

Section 25E (ITA) – Determination of contributed tax capital in foreign currency

Section 26 (ITA) - Determination of taxable income derived from farming

Section 26 (ITA) – Determination of taxable income derived from farming

Section 26A (ITA) - Inclusion of taxable capital gain in taxable income

Section 26A (ITA) – Inclusion of taxable capital gain in taxable income

Section 26B (ITA) - Taxation of oil and gas companies

Section 26B (ITA) – Taxation of oil and gas companies

Section 27 (ITA) - Determination of taxable income of co-operative societies and companies

Section 27 (ITA) – Determination of taxable income of co-operative societies and companies

“Storage building” definition of section 27 of ITA

“Primary process” definition of section 27 of ITA

“Improvements” definition of section 27 of ITA

“Bonus” definition of section 27 of ITA

“Agricultural co-operative” definition of section 27 of ITA

Section 28 (ITA) - Taxation of short-term insurance business

“Branch policy” definition of section 28 of ITA

Section 28 (ITA) – Taxation of short-term insurance business

Subsections 2, 3, 4, 5, 7, 8, 9, 10 and 11 of section 28 of ITA

“Short-term policy” definition of section 28 of ITA

“Short-term insurer” definition of section 28 of ITA

“Short-term insurance business” definition of section 28 of ITA

“Premium” definition of section 28 of ITA

Section 29A (ITA) - Taxation of long-term insurers

Subsections 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 and 12 of section 29A of ITA

“Negative liability” definition of 29A of ITA

“Risky policy fund” definition of section 29A of ITA

“Risky policy” definition of section 29A of ITA

“Adjusted IFRS value” definition of section 29A of ITA

Section 29A (ITA) – Taxation of long-term insurers

“Value of liabilities” definition of section 29A of ITA

“Policyholder fund” definition of section 29A of ITA

“Policy” definition of section 29A of ITA

“Owner” definition of section 29A of ITA

“Market value” definition of section 29A of ITA

“Insurer” definition of section 29A of ITA

“Business” definition of section 29A of ITA

Section 29B (ITA) - Mark-to-market taxation in respect of long-term insurers

Subsections 2, 3, 4, 5 and 6 of section 29B of ITA

“Realisation year” definition of section 29B of ITA

Section 29B (ITA) – Mark-to-market taxation in respect of long-term insurers

“Market value” definition of section 29B of ITA

“Category III Financial Services Provider” definition of section 29B of ITA

Section 30 (ITA) - Public benefit organisations

Section 30 (ITA) – Public benefit organisations

Subsections 2, 3, 3A, 3B, 3C, 4, 5, 5A, 6, 6A, 7, 8, 9, 10 and 11 of section 30 of ITA

“Public benefit activity” definition of section 30 of ITA

“Public benefit organisation” definition of section 30 of ITA

Section 30A (ITA) - Recreational clubs

Section 30A (ITA) – Recreational clubs

Subsections 2, 3, 4, 5, 6, 7, 7A, 8 and 9 of section 30A of ITA

“Recreational club” definition of section 30A of ITA

Section 30B (ITA) - Associations

Section 30B (ITA) – Associations

“Entity” definition of section 30B of ITA

“Member” definition of section 30B of ITA

Subsections 2, 3, 4, 5, 6, 7, 8, 9 and 10 of section 30B of ITA

“Mutual loan association” definition of section 30B of ITA

Section 30C (ITA) - Small business funding entities

Section 30C (ITA) – Small business funding entities

Section 31 (ITA) - Taxable income in respect of international transactions to be based on arm's length principle

“Associated enterprise” definition of section 31 of ITA

Section 31 (ITA) – Tax payable in respect of international transactions to be based on arm’s length principle

Subsections 2, 3, 4, 5, 6 and 7 of section 31 of ITA

“Affected transaction” definition of section 31 of ITA

“Financial assistance” definition of section 31 of ITA

Section 33 (ITA) - Assessment of owners or charterers of ships or aircrafts who are not residents of the Republic

Section 33 (ITA) – Assessment of owners or charterers of ships or aircraft who are not residents of the Republic

Section 35A (ITA) - Withholding of amounts from payments to non-resident sellers of immovable property

Section 35A (ITA) – Withholding of amounts from payments to non-resident sellers of immovable property

Section 36 (ITA) - Calculation of redemption allowance and unredeemed balance of capital expenditure in connection with mining operations

“Social and labour plan” definition of section 36 of ITA

Section 36 (ITA) – Calculation of redemption allowance and unredeemed balance of capital expenditure in connection with mining operations

Subsection 12 of section 36 of ITA

“Expenditure on shaft sinking” definition of section 36 of ITA

“Expenditure” definition of section 36 of ITA

“Capital expenditure incurred” definition of section 36 of ITA

“Capital expenditure” definition of section 36 of ITA

Section 37 (ITA) - Calculation of capital expenditure on sale, transfer, lease or cession of mining property

Section 37 (ITA) – Calculation of capital expenditure on sale, transfer, lease or cession of mining property

Section 37A (ITA) - Closure rehabilitation company or trust

Section 37A (ITA) – Closure rehabilitation company or trust

Section 37B (ITA) - Deductions in respect of environmental expenditure

Subsections 2, 3, 4, 5, 6, 7, 8 and 9 of section 37B of ITA

“Environmental waste disposal asset” definition of section 37B of ITA

“Environmental treatment and recycling asset” definition of section 37B of ITA

Section 37B (ITA) – Deductions in respect of environmental expenditure

Section 37C (ITA) - Deductions in respect of environmental conservation and maintenance

Section 37C (ITA) – Deductions in respect of environmental conservation and maintenance

Section 37D (ITA) - Allowance in respect of land conservation in respect of nature reserves or national parks

Section 37D (ITA) – Allowance in respect of land conservation in respect of nature reserves or national parks

Section 37F (ITA) - Determination of taxable income derived by persons previously assessable under certain other laws

Section 37F (ITA) – Determination of taxable income derived by persons previously assessable under certain other laws

Section 37G (ITA) - Determination of taxable income derived from small business undertakings

Section 37G (ITA) – Determination of taxable income derived from small business undertakings

PART I – Normal Tax (ITA)

PART IA - Withholding tax on interest (ITA)

Section 37L (ITA) - Withholding of withholding tax on interest by payers of interest

Section 37L (ITA) – Withholding of withholding tax on interest by payers of interest

Section 37M (ITA) - Payment and recovery of tax

Section 37M (ITA) – Payment and recovery of tax

Section 37N (ITA) - Refund of withholding tax on interest

Section 37N (ITA) – Refund of withholding tax on interest

Section 37O (ITA) - Currency of payments to Commissioner

Section 37O (ITA) – Currency of payments made to Commissioner

PART IA – Withholding tax on interest (ITA)

PART II - Special provisions relating to companies (ITA)

Section 38 (ITA) - Classification of companies

Section 38 (ITA) – Classification of companies

Section 39 (ITA) - Redetermination of company's status

Section 39 (ITA) – Redetermination of company’s status

Section 40A (ITA) - Close Corporations

Section 40A (ITA) – Close corporations

Section 40B (ITA) - Conversion of co-operative to company

Section 40B (ITA) – Conversion of co-operative to company

Section 40C (ITA) - Issue of shares or granting of options for no consideration

Section 40C (ITA) – Issue of shares or granting of options for no consideration

Section 40CA (ITA) - Acquisition of assets in exchange for shares

Section 40CA (ITA) – Acquisition of assets in exchange for shares

Section 40D (ITA) - Communications licence conversions

Section 40D (ITA) – Communications licence conversions

Section 40E (ITA) - Ceasing to be controlled foreign company

Section 40E (ITA) – Ceasing to be controlled foreign company

PART II – Special Provisions Relating to Companies (ITA)

PART III - Special rules relating to asset-for-share transactions, subsitutive share-for-share transactions, amalgamation transactions, intra-group transactions, intra-group transactions, unbundling t

Section 41 (ITA) - General

“Debt” definition of section 41 of ITA

Subsections 2, 3, 4, 5, 7 and 9 of section 41 of ITA

Section 41 (ITA) – General – Definitions for roll-over provisions

“Equity share” definition of section 41 of ITA

“Domestic financial instrument holding company” definition of section 41 of ITA

“Disposal” definition of section 41 of ITA

“Date of acquisition” definition of section 41 of ITA

“Company” definition of section 41 of ITA

“Capital asset” definition of section 41 of ITA

“Associated group of companies” definition of section 41 of ITA

“Asset” definition of section 41 of ITA

“Allowance asset” definition of section 41 of ITA

“Unlisted company” definition of section 41 of ITA

“Trading stock” definition of section 41 of ITA

“Shareholder” definition of section 41 of ITA

“Prescribed proportion” definition of section 41 of ITA

“Market value” definition of section 41 of ITA

“Listed company” definition of section 41 of ITA

“Hold” definition of section 41 of ITA

“Group of companies” definition of section 41 of ITA

“Foreign financial instrument holding company” definition of section 41 of ITA

“Base cost” definition of section 41 of ITA

Section 42 (ITA) - Asset-for-share transactions

Section 42 (ITA) – Asset-for-share transactions

Subsections 2, 3, 3A, 4, 5, 6, 7, 8 and 8A of section 42 of ITA

“Qualifying interest” definition of section 42 of ITA

“Asset-for-share transaction” definition of section 42 of ITA

Section 43 (ITA) - Substitutive share-for-share transactions

Section 43 (ITA) – Substitutive share-for-share transactions

Subsections 1A, 2, 4 and 4A of section 43 of ITA

“Substitutive share-for-share transaction” definition of section 43 of ITA

“Equity share” definition of section 43 of ITA

Section 44 (ITA) - Amalgamation transactions

Section 44 (ITA) – Amalgamation transactions

Subsections 2, 3, 4, 4A, 5, 6, 8, 9, 12, 13 and 14 of section 44 of ITA

“Amalgamation transaction” definition of section 44 of ITA

Section 45 (ITA) - Intra-group transactions

Section 45 (ITA) – Intra-group transactions

Subsections 2, 3, 3A, 4, 4A, 4B, 5 and 6 of section 45 of ITA

“Intra-group transaction” definition of section 45 of ITA

Section 46 (ITA) - Unbundling transactions

Section 46 (ITA) – Unbundling transactions

Subsection 2 of section 46

Subsections 3A, 4, 5, 5A, 7 and 8 of section 46

“Unbundling transaction” definition of section 46 of ITA

Subsection 3(a) of section 46

“Market value” definition of section 46 of ITA

“Expenditure” definition of section 46 of ITA

Section 46A (ITA) - Limitation of expenditure incurred in respect of shares held in an unbundling company

Section 46A – Limitation of expenditure incurred in respect of shares held in an unbundling company

Section 47 (ITA) - Transactions relating to liquidation, winding-up and deregistration

Section 47 (ITA) – Transactions relating to liquidation, winding-up and deregistration

Subsections 2, 3, 3A, 4, 5 and 6 of section 47 of ITA

“Liquidation distribution” definition of section 47 of ITA

PART III – Special rules relating to asset-for-share transactions, substitutive share-for-share transactions, amalgamation transactions, intra-group transactions, unbundling transactions and liquidation transactions (ITA)

PART IIIA - Taxation of foreign entertainers and sportspersons (ITA)

Section 47A (ITA) - Definitions

Section 47A – Definitions

“Entertainer or sportsperson” definition of section 47A of ITA

“Specified activity” definition of section 47A of ITA

Section 47B (ITA) - Imposition of tax

Section 47B (ITA) – Imposition of tax

Section 47C (ITA) - Liability for payment of tax

Section 47C (ITA) – Liability for payment of tax

Section 47D (ITA) - Withholding of amounts of tax

Section 47D – Withholding of amounts of tax

Section 47E (ITA) - Payment of amounts of tax deducted or withheld

Section 47E – Payment of amounts of tax deducted or withheld

Section 47F (ITA) - Submission of return

Section 47F – Submission of return

Section 47G (ITA) - Personal liability of resident

Section 47G (ITA) – Personal liability of resident

Section 47J (ITA) - Currency of payments made to Commissioner

Section 47J – Currency of payments made to Commissioner

Section 47K (ITA) - Notification of specified activity

Section 47K (ITA) – Notifications of specified activity

PART IIIA – Taxation of foreign entertainers and sportspersons (ITA)

PART IV - Turnover tax payable by micro businesses (ITA)

Section 48 (ITA) - Definitions

Section 48 (ITA) – Definitions

Section 48A (ITA) - Imposition of tax

Section 48A – Imposition of tax

Section 48B (ITA) - Rates

Section 48B – Rates

Section 48C (ITA) - Transitional provisions

Section 48C – Transitional provisions

PART IV – Turnover tax payable by micro-businesses (ITA)

Part IVA - Withholding tax on royalties (ITA)

Section 49A (ITA) - Definitions

Section 49A – Definitions

“Foreign person” definition of section 49A of ITA

“Royalty” definition of section 49A of ITA

Section 49B (ITA) - Levy of withholding tax on royalties

Section 49B (ITA) – Levy of withholding tax on royalties

Section 49C (ITA) - Liability for tax

Section 49C (ITA) – Liability for tax

Section 49D (ITA) - Exemption from withholding tax on royalties

Section 49D (ITA) – Exemption from withholding tax on royalties

Section 49E (ITA) - Withholding of withholding tax on royalties by payers of royalties

Section 49E – Withholding of withholding tax on royalties by payers of royalties

Section 49F (ITA) - Payment and recovery of tax

Section 49F – Payment and recovery of tax

Section 49G (ITA) - Refund of withholding tax on royalties

Section 49G – Refund of withholding tax on royalties

Section 49H (ITA) - Currency of payments made to Commissioner

Section 49H (ITA) – Currency of payments made to Commissioner

PART IVA – Withholding tax on royalties (ITA)

PART IVB - Withholding tax on interest (ITA)

Section 50A (ITA) - Defintions

“Listed debt” definition of section 50A of ITA

“Interest” definition of section 50A of ITA

“Industrial Development Corporation” definition of section 50A of ITA

“Foreign person” definition of section 50A of ITA

“Development Bank of Southern Africa” definition of section 50A of ITA

“Bank” definition of section 50A of ITA

Section 50A (ITA) – Definitions

Section 50B (ITA) - Levy of withholding tax on interest

Section 50B (ITA) – Levy of withholding tax on interest

Section 50C (ITA) - Liability for tax

Section 50C (ITA) – Liability for tax

Section 50D (ITA) - Exemption from withholding tax on interest

Section 50D (ITA) – Exemption from withholding tax on interest

Section 50E (ITA) - Withholding of withholding tax on interest by payers of interest

Section 50E (ITA) – Withholding of withholding tax on interest by payers of interest

Section 50F (ITA) - Payment and recovery of tax

Section 50F (ITA) – Payment and recovery of tax

Section 50G (ITA) - Refund of withholding tax on interest

Section 50G (ITA) – Refund of withholding tax on interest

Section 50H (ITA) - Currency of payments to Commissioner

Section 50H (ITA) – Currency of payments made to Commissioner

PART IVB – Withholding tax on interest (ITA)

PART IVC - Withholding tax on service fees (ITA)

PART IVC – Withholding taxes on service fees (ITA)

PART V - Donations Tax (ITA)

Section 54 (ITA) - Levy of donations tax

Section 54 (ITA) – Levy of donations tax

Section 55 (ITA) - Definitions for purposes of this Part

Section 55 (ITA) – Definitions for purposes of this Part

“Donation” definition of section 55 of ITA

“Donee” definition of section 55 of ITA

“Fair market value” definition of section 55 of ITA

Property definition of section 55

Subsections 2 and 3 of section 55 of ITA

Section 56 (ITA) - Exemptions

Section 56 (ITA) – Exemptions

Section 57 (ITA) - Disposals by companies under donations at the instance of any person

Section 57 (ITA) – Disposals by companies under donations at the instance of any person

Section 57A (ITA) - Donations by spouse married in community of property

Section 57A (ITA) – Donations by spouses married in community of property

Section 57B (ITA) - Disposal of the right to receive an asset which would otherwise have been acquired in consequence of services rendered or to be rendered

Section 57B (ITA) – Disposal of the right to receive an asset which would otherwise have been acquired in consequence of services rendered or to be rendered

Section 58 (ITA) - Property disposed of under certain transactions deemed to have been disposed of under a donation

Section 58 (ITA) – Property disposed of under certain transactions deemed to have been disposed of under a donation

Section 59 (ITA) - Persons liable for the tax

Section 59 (ITA) – Persons liable for the tax

Section 60 (ITA) - Payment and assessment of the tax

Section 60 (ITA) – Payment and assessment of the tax

Section 61 (ITA) - Extension of scope of certain provisions of Act for purposes of donations tax

Section 61 (ITA) – Extension of scope of certain provisions of Act for purposes of donations tax

Section 62 (ITA) - Value of property disposed of under donations

Section 62 (ITA) – Value of property disposed of under donations

Section 64 (ITA) - Rate of donations tax

Section 64 (ITA) – Rate of donations tax

PART V – Donations Tax (ITA)

PART VII - Secondary Tax on Companies (ITA)

Section 64B (ITA) - Levy and recovery of secondary tax on companies

Section 64B (ITA) – Levy and recovery of secondary tax on companies

Section 64C (ITA) - Certain amounts distributed deemed to be dividends

Section 64C (ITA) – Certain amounts distributed deemed to be dividends

PART VII – Secondary Tax on Companies (ITA)

PART VIII - Dividends Tax (ITA)

Section 64D (ITA) - Definitions

“Beneficial owner” definition of section 64D of ITA

“Dividend” definition of section 64D of ITA

“Dividend cycle” definition of section 64D of ITA

“Effective date” definition of section 64D of ITA

“Regulated intermediary” definition of section 64D of ITA

“STC credit” definition of section 64D of ITA

Section 64D (ITA) – Definitions

Section 64E (ITA) - Levy of tax

Section 64E (ITA) – Levy of tax

Section 64EA (ITA) - Liability for tax

Section 64EA (ITA) – Liability for tax

Section 64EB (ITA) - Deemed beneficial owners of dividends

Section 64EB (ITA) – Deemed beneficial owners of dividends

Section 64F (ITA) - Exemption from tax in respect of dividends other than dividends comprising distribution of assets in specie

Section 64F (ITA) – Exemption from tax in respect of dividends other than dividends comprising distribution of assets in specie

Section 64FA (ITA) - Exemption from and reduction of tax in respect of dividends in specie

Section 64FA (ITA) – Exemption from and reduction of tax in respect of dividends in specie

Section 64G (ITA) - Withholding of dividends tax by companies declaring and paying dividends

Section 64G (ITA) – Withholding of dividends tax by companies declaring and paying dividends

Section 64H (ITA) - Withholding of dividends tax by regulated intermediaries

Section 64H (ITA) – Withholding of dividends tax by regulated intermediaries

Section 64I (ITA) - Withholding of dividends tax by insurers

Section 64I (ITA) – Withholding of dividends tax by insurers

Section 64J (ITA) - STC credit

Section 64J (ITA) – STC credit

Section 64K (ITA) - Payment and recovery of tax

Section 64K (ITA) – Payment and recovery of tax

Section 64L (ITA) - Refund of tax in respect of dividends declared and paid by companies

Section 64L (ITA) – Refund of tax in respect of dividends declared and paid by companies

Section 64LA (ITA) - Refund of tax in respect of dividends in specie

Section 64LA (ITA) – Refund in respect of dividends in specie

Section 64M (ITA) - Refund of tax in respect of dividends paid by regulated intermediaries

Section 64M (ITA) – Refund of tax in respect of dividends paid by regulated intermediaries

Section 64N (ITA) - Rebate in respect of foreign taxes on dividends

Section 64N – Rebate in respect of foreign taxes on dividends

PART VIII – Dividends Tax (ITA)

PART IA (ITA) – Advance Pricing Agreements

CHAPTER II – THE TAXES (ITA)

CHAPTER III - General Provisions (ITA)

PART I - Returns (ITA)

Section 66 (ITA) - Notice by Commissioner requiring returns for assessment of taxes under this Act and manner of furnishing returns and interim returns

Section 66 (ITA) – Notice by Commissioner requiring returns for assessment of normal tax under this Act

Section 67 (ITA) - Registration as taxpayer

Section 67 – Registration as taxpayer

Section 68 (ITA) - Income and capital gain of married persons and minor children

Section 68 (ITA) – Income and capital gain of married persons and minor children

Section 72A (ITA) - Return relating to controlled foreign company

Section 72A (ITA) – Returns relating to controlled foreign company

PART I – Returns (ITA)

PART IA - Advance Pricing Agreements

Section 76A (ITA) – Definitions

“Advance pricing agreement application” definition of section 76A of ITA

“Affected transaction” definition of section 76A of ITA

“Affected party” definition of section 76A of ITA

“Applicant” definition of section 76A of ITA

“Unilateral advance pricing agreement” definition of section 76A of ITA

“Transfer pricing method” definition of section 76A of ITA

“Transfer price” definition of section 76A of ITA

“DTA advance pricing agreement” definition of section 76A of ITA

“Country of residence” definition of section 76A of ITA

“Competent authority” definition of section 76A of ITA

“Arm’s length transfer price” definition of section 76A of ITA

“Arm’s length allocation” definition of section 76A of ITA

“Agreement for the avoidance of double taxation” definition of section 76A of ITA

“Advance pricing agreement” definition of section 76A of ITA

Section 76A (ITA) – Definitions

Section 76B (ITA) – Purpose

Section 76C (ITA) – Persons eligible to apply

Section 76C (ITA) – Persons

Section 76D (ITA) – Fees for advance pricing agreements

Section 76E (ITA) – Pre-application consultation

Section 76F (ITA) – Application for advance pricing agreement

Section 76G (ITA) – Amendments to advance pricing agreement application

Section 76H (ITA) – Withdrawal of advance pricing agreement application

Section 76I (ITA) – Rejection of advance pricing agreement application

Section 76J (ITA) – Processing of advance pricing agreement application

Section 76K (ITA) – Finalisation of advance pricing agreement

Section 76L (ITA) – Compliance report

Section 76M (ITA) – Extension of advance pricing agreement

Section 76N (ITA) – Termination of advance pricing agreement

Section 76O (ITA) – Record retention

Section 76P (ITA) – Procedures and guidelines

PART II - Assessments (ITA)

PART II – Assessments (ITA)

PART IIA - Tax avoidance (ITA)

Section 80A (ITA) - Impermissible tax avoidance arrangements

Section 80A (ITA) – Impermissible tax avoidance arrangements

Section 80B (ITA) - Tax consequences of impermissible tax avoidance

Section 80B (ITA) – Tax consequences of impermissible tax avoidance

Section 80C (ITA) - Lack of commercial substance

Section 80C (ITA) – Lack of commercial substance

Section 80D (ITA) - Round trip financing

Section 80D (ITA) – Round trip financing

Section 80E (ITA) - Accommodating or tax-indifferent parties

Section 80E (ITA) – Accommodating or tax-indifferent parties

“Accommodating or tax-indifferent party” definition of section 80E of ITA

Subsections 2, 3 and 4 of section 80E of ITA

Section 80F (ITA) - Treatment of connected persons and accommodating or tax-indifferent parties

Section 80F (ITA) – Treatment of connected persons and accommodating or tax-indifferent parties

Section 80G (ITA) - Presumption of purpose

Section 80G (ITA) – Presumption of purpose

Section 80H (ITA) - Application to steps in or parts of an arrangement

Section 80H (ITA) – Application to steps in or parts of an arrangement

Section 80I (ITA) - Use in the alternative

Section 80I (ITA) – Use in the alternative

Section 80J (ITA) - Notice

Section 80J (ITA) – Notice

Section 80K (ITA) - Interest

Section 80K (ITA) – Interest

Section 80L (ITA) - Definitions

Section 80L (ITA) – Definitions

“Arrangement” definition of section 80L of ITA

“Avoidance arrangement” definition of section 80L of ITA

“Impermissible avoidance arrangement” definition of section 80L of ITA

“Party” definition of section 80L of ITA

“Tax” definition of section 80L of ITA

PART IIA – Tax Avoidance (ITA)

PART III - Objections and Appeals (ITA)

PART III – Objections and Appeals (ITA)

PART IV - Payment and recovery of tax (ITA)

Section 89 (ITA) - Appointment of day for payment of tax and interest on overdue payments

Section 89 (ITA) – Appointment of day for payment of tax and interest on overdue payments

Section 89bis (ITA) - Payments of employees' tax and provisional tax and interest on overdue payments of such taxes

Section 89bis (ITA) – Payments of employees’ tax and provisional tax and interest on overdue payments on such taxes

Section 89quat (ITA) - Interest on underpayments and overpayments of tax

Subsection 2 to 6 of section 89quat of ITA

“Effective date” definition of section 89quat of ITA

“Normal tax” definition of section 89quat of ITA

“Credit amount” definition of section 89quat of ITA

Section 89quat (ITA) – Interest on underpayments and overpayments of provisional tax

Section 89quin (ITA) - Calculation of interest payable under this Act

Section 89quin (ITA) – Calculation of interest payable under this Act

Section 90 (ITA) - Persons by whom normal tax payable

Section 90 – Persons by whom normal tax payable

Section 91 (ITA) - Recovery of tax

Section 91 – Recovery of tax

PART IV – Payment and Recovery of Tax of ITA

PART V - Representative Taxpayers (ITA)

PART V – Representative Taxpayers (ITA)

PART VI - Miscellaneous (ITA)

Section 102 (ITA) - Refunds and set off

Section 102 – Refunds and set off

Section 103 (ITA) - Transactions, operations or schemes for purposes of avoiding or postponing liability for or reducing amounts of taxes on income

Section 103 (ITA) – Transaction, operations or schemes for purposes of avoiding or postponing liability for or reducing amounts of taxes on income

Section 107 (ITA) - Regulations

Section 107 – Regulations

Section 108 (ITA) - Prevention of or relief from double taxation

Section 108 (ITA) – Prevention of or relief from, double taxation

Section 111 (ITA) - Repeal of laws

Section 111 (ITA) – Repeal of laws

Section 112 (ITA) - Short title and commencement

Section 112 – Short title and commencement

PART VI – Miscellaneous (ITA)

CHAPTER III – GENERAL PROVISIONS

First Schedule - Computation of taxable income derived from pastoral, agricultural or other farming operations

First schedule index

First Schedule Index

Paragraph 1 (First Schedule) - Definitions

Paragraph 1 – Definitions (First Schedule)

Year of assessment definition for paragraph 1 of First Schedule

Paragraph 2 (First Schedule) - Rendering returns

Paragraph 2 (First Schedule) – Rendering returns

Paragraph 3 (First Schedule) - Livestock or produce held and not disposed of

Paragraph 3 (First Schedule) – Livestock or produce held and not disposed of

Paragraph 4 (First Schedule) - Deemed values of livestock or produce held and not disposed of

Paragraph 4 (First Schedule) – Deemed values of livestock or produce held and not disposed of

Paragraph 5 (First Schedule) - Value to be placed upon livestock for purposes of the First Schedule

Paragraph 5 (First Schedule) – Value to be placed on livestock for purposes of First Schedule

Paragraph 6 (First Schedule) - Standard value applicable to any class of livestock

Paragraph 6 (First Schedule) – Standard value applicable to any class of livestock

Paragraph 7 (First Schedule) - Exercise of an option under Paragaph 6

Paragraph 7 (First Schedule) – Exercise of option under Paragraph 6

Paragraph 8 (First Schedule) - Expenditure incurred in the acquisition of livestock

Paragraph 8 (First Schedule) – Expenditure incurred in the acquisition of livestock

Paragraph 9 (First Schedule) - Fair and reasonable value

Paragraph 9 (First Schedule) – Fair and reasonable value

Paragraph 11 (First Schedule) - Use of livestock

Paragraph 11 (First Schedule) – Use of livestock

Paragraph 12 (First Schedule) - Deductions allowed in determination of taxable income of farmers

Paragraph 12 (First Schedule) – Deductions allowed in determination of taxable income of farmers

Paragraph 13 (First Schedule) - Other deductions

Paragraph 13 (First Schedule) – Other deductions

Paragraph 13A (First Schedule) - Disposal on account of drought

Paragraph 13A (First Schedule) – Disposal on account of drought

Paragraph 14 (First Schedule) - Disposal of any plantation

Paragraph 14 (First Schedule) – Disposal of any plantation

Paragraph 15 (First Schedule) - Deductions allowed in respect of plantations

Paragraph 15 (First Schedule) – Deductions allowed in respect of plantations

Paragraph 16 (First Schedule) - Meaning of "plantation" and "forest produce"

Paragraph 16 (First Schedule) – Definitions

“Plantation” definition of First Schedule

“Forest produce” definition of First Schedule

Paragraph 17 (First Schedule) - Sugar cane fields damaged by fire

Paragraph 17 (First Schedule) – Sugar cane fields damaged by fire

Paragraph 19 (First Schedule) - Average taxable income from farming

Paragraph 19 (First Schedule) – Average taxable income from farming

Paragraph 20 (First Schedule) - Determination of normal tax chargeable in terms of paragraph 6 election

Paragraph 20 (First Schedule) – Determination of normal tax chargeable in terms of paragraph 6 election

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

Second Schedule Index

Paragraph 1 (Second Schedule) - Definitions

Paragraph 1 – Definitions (Second Schedule)

“Pension fund” definition of Second Schedule

“Provident fund” definition of Second Schedule

“Public sector fund” definition of Second Schedule

“Retire” definition of Second Schedule

“Retirement annuity fund” definition of Second Schedule

“Lump sum benefit” definition of Second Schedule

Paragraph 2 (Second Schedule) - Amount to be included in gross income

Paragraph 2 (Second Schedule) – Amount to be included in gross income

Paragraph 2A (Second Schedule) - Amount to be included in gross income for lump sum benefit from public sector fund

Paragraph 2A (Second Schedule) – Amount to be included in gross income for lump sum benefit from public sector fund

Paragraph 2C (Second Schedule) - Lump sum benefit received or accrued subsequent to retirement, death, withdrawal or resignation

Paragraph 2C (Second Schedule) – Lump sum benefit received or accrued subsequent to retirement, death, withdrawal or resignation

Paragraph 2D (Second Schedule) - Lump sum benefit under control of administrator

Paragraph 2D (Second Schedule) – Lump sum benefit under control of administrator

Paragraph 3 (Second Schedule) - Deemed accrual immediately prior to death

Paragraph 3 (Second Schedule) – Deemed accrual immediately prior to death

Paragraph 3A (Second Schedule) - Deemed accrual immediately prior to death - other

Paragraph 3A (Second Schedule) – Deemed accrual immediately prior to death – other

Paragraph 3B (Second Schedule) - Lump sum benefit deemed to have accrued to trust

Paragraph 3B (Second Schedule) – Lump sum benefit deemed to have accrued to trust

Paragraph 4 (Second Schedule) - Deemed accrual

Paragraph 4 (Second Schedule) – Deemed accrual

Paragraph 5 (Second Schedule) - Deductions of amounts in respect of benefits deemed to have accrued prior to death

Paragraph 5 (Second Schedule) – Benefits accruing upon retirement and benefits deemed to have accrued immediately prior to person’s death: Deductions

Paragraph 6 (Second Schedule) - Withdrawal or resignations

Paragraph 6 (Second Schedule) – Withdrawal or resignation: Winding up: Deductions

Paragraph 6A (Second Schedule) - Transfer on or after normal retirement age but before retirement date: Deductions

Paragraph 6A (Second Schedule) – Transfer on or after normal retirement age but before retirement date: Deductions

Paragraph 6B (Second Schedule) - Transfer between the components of the retirement system: Deductions

Paragraph 6B (Second Schedule) – Transfer between the components of the retirement system: Deductions

Second Schedule – Computation of gross income derived by way of lump sum benefits

Third Schedule - Laws Repealed

Third Schedule – Laws Repealed

Fourth Schedule - Amounts to deducted or withheld by employers and provisional payments in respect of normal tax

Fourth Schedule Index

PART I (Fourth Schedule)

Paragraph 1 (Fourth Schedule) - Definitions

Paragraph 1 – Definitions (Fourth Schedule)

“Employee” definition of Fourth Schedule

“Employees’ tax” definition of Fourth Schedule

“Employees’ tax certificate” definition of Fourth Schedule

“Employer” definition of Fourth Schedule

“Labour broker” definition of Fourth Schedule

“Month” definition of Fourth Schedule

“Personal service provider” definition of Fourth Schedule

“Provisional tax” definition of Fourth Schedule

“Provisional taxpayer” definition of Fourth Schedule

“Remuneration” definition of Fourth Schedule

“Representative employer” definition of Fourth Schedule

“Tax threshold” definition of Fourth Schedule

PART I

PART II - Employees' Tax

Paragraph 2 (Fourth Schedule) - Employers to deduct tax

Paragraph 2 (Fourth Schedule) – Employers to deduct tax

Paragraph 3 (Fourth Schedule) - Liability of any employer to deduct or withhold any amount of employees' tax

Paragraph 3 (Fourth Schedule) – Liability of any employer to deduct or withhold any amount of employees’ tax

Paragraph 4 (Fourth Schedule) - Debt due to the state

Paragraph 4 (Fourth Schedule) – Debt due to the State

Paragraph 5 (Fourth Schedule) - Personal liability of employer for payment of employees' tax

Paragraph 5 (Fourth Schedule) – Personal liability of employer for payment of employees’ tax

Paragraph 6 (Fourth Schedule) - Failure to pay employees' tax by employer

Paragraph 6 (Fourth Schedule) – Failure to pay employees’ tax by employer

Paragraph 7 (Fourth Schedule) - Agreement between employer and employee void

Paragraph 7 (Fourth Schedule) – Agreement between employer and employee void

Paragraph 9 (Fourth Schedule) - Employees' tax deduction tables

Paragraph 9 (Fourth Schedule) – Employees’ tax deduction tables

Paragraph 10 (Fourth Schedule) - Variation of determination of employees' tax

Paragraph 10 (Fourth Schedule) – Variation of determination of employees’ tax

Paragraph 11 (Fourth Schedule) - Issue of directive by Commissioner

Paragraph 11 (Fourth Schedule) – Issue of directive by Commissioner

Paragraph 11A (Fourth Schedule) - Empoyees' tax on certain amounts included as remuneration

Paragraph 11A (Fourth Schedule) – Employees’ tax on certain amounts included as remuneration

Paragraph 11B (Fourth Schedule) - Standard Income Tax on Employees (SITE) - Definitions

Paragraph 11B (Fourth Schedule) – Standard Income Tax on Employees (SITE)

Paragraph 11C (Fourth Schedule) - Deemed remuneration in respect of directors of private companies

Paragraph 11C of Fourth Schedule – Deemed remuneration in respect of directors of private companies

Paragraph 13 (Fourth Schedule) - Furnishing and obtaining employees' tax certificates

Paragraph 13 (Fourth Schedule) – Furnishing and obtaining of employees’ tax certificates

Paragraph 14 (Fourth Schedule) - Employers to keep records and furnish returns

Paragraph 14 (Fourth Schedule) – Employer to keep records and furnish returns

Paragraph 15 (Fourth Schedule) - Registration of employers

Paragraph 15 (Fourth Schedule) – Registration of employers

PART II – Employees’ Tax

PART III - Provisional Tax

Paragraph 17 (Fourth Schedule) - Payment of Provisional Tax

Paragraph 17 (Fourth Schedule) – Payment of provisional tax

Paragraph 18 (Fourth Schedule) - Exemptions

Paragraph 18 (Fourth Schedule) – Exemptions

Paragraph 19 (Fourth Schedule) - Estimates of taxable income to be made by provisional taxpayers

Paragraph 19 (Fourth Schedule) – Estimates of taxable income to be made by provisional taxpayers

Paragraph 20 (Fourth Schedule) - Penalty for underpayment of provisional tax as a result of underestimation

Paragraph 20 (Fourth Schedule) – Penalty for underpayment of provisional tax as a result of underestimation

Paragraph 20A (Fourth Schedule) - Penalty in the event of failure to submit an estimate of taxable income timeously

Paragraph 20A (Fourth Schedule) – Penalty in the even of failure to submit an estimate of taxable income timeously

Paragraph 21 (Fourth Schedule) - Payment of provisional tax by provisional taxpayers (other than companies)

Paragraph 21 (Fourth Schedule) – Payment of provisional tax by provisional taxpayers (other than companies)

Paragraph 23 (Fourth Schedule) - Provisional tax payments by companies

Paragraph 23 (Fourth Schedule) – Provisional tax payments by companies

Paragraph 23A (Fourth Schedule) - Additional provisional tax payments

Paragraph 23A (Fourth Schedule) – Additional provisional tax payments

Paragraph 24 (Fourth Schedule) - Determination by Commissioner if estimation cannot be made

Paragraph 24 (Fourth Schedule) – Determination by Commissioner if estimation cannot be made

Paragraph 25 (Fourth Schedule) - Extension of time for payment of provisional tax

Paragraph 25 (Fourth Schedule) – Extension of time for payment of provisional tax

Paragraph 27 (Fourth Schedule) - Penalty on late payment of provisional tax

Paragraph 27 (Fourth Schedule) – Penalty on late payment of provisional tax

PART III – Provisional Tax

PART IV - Administration

Paragraph 28 (Fourth Schedule) - General employees' tax and provisional tax to be set off against tax liability

Paragraph 28 (Fourth Schedule) – General employees’ tax and provisional tax to be set off against tax liability

Paragraph 28A (Fourth Schedule) - Payments regarded as taxpayers liability for tax

Paragraph 28A (Fourth Schedule) – Payments regarded as taxpayer’s liability for tax

Paragraph 29 (Fourth Schedule) - Refunds determined by Commissioner

Paragraph 29 (Fourth Schedule) – Refunds determined by Commissioner

Paragraph 30 (Fourth Schedule) - Offences

Paragraph 30 (Fourth Schedule) – Offences

PART IV

Fourth Schedule – Amounts to be deducted or withheld by employers and provisional payments in respect of normal tax

Sixth Schedule - Determination of turnover tax payable by micro businesses

Sixth Schedule Index

PART I - Interpretation (Sixth Schedule)

Paragraph 1 (Sixth Schedule) - Definitions

Paragraph 1 – Definitions (Sixth Schedule)

“Investment income” definition of Sixth Schedule

“Micro business” definition of Sixth Schedule

“Professional service” definition of Sixth Schedule

“Qualifying turnover” definition of Sixth Schedule

“Registered micro business” definition of Sixth Schedule

“Taxable turnover” definition of Sixth Schedule

Part I – Interpretation

PART II - Application of Schedule

Paragraph 2 (Sixth Schedule) - Persons that qualify as micro businesses

Paragraph 2 (Sixth Schedule) – Persons that qualify as micro business

Paragraph 3 (Sixth Schedule) - Persons that do not qualify as micro businesses

Paragraph 3 (Sixth Schedule) – Persons that do not qualify as micro business

Paragraph 4 (Sixth Schedule) - Permissible shares and interests

Paragraph 4 (Sixth Schedule) – Permissible shares and interests

Part II – Application of Schedule

PART III - Taxable turnover

Paragraph 5 (Sixth Schedule) - Taxable turnover

Paragraph 5 (Sixth Schedule) – Taxable turnover

Paragraph 6 (Sixth Schedule) - Inclusions in taxable turnover

Paragraph 6 (Sixth Schedule) – Inclusions of taxable turnover

Paragraph 7 (Sixth Schedule) - Exclusions from taxable turnover

Paragraph 7 (Sixth Schedule) – Exclusions from taxable turnover

Part III – Taxable Turnover

PART IV - Registration

Paragraph 8 (Sixth Schedule) - Registration

Paragraph 8 (Sixth Schedule) – Registration

Paragraph 9 (Sixth Schedule) - Voluntary deregistration

Paragraph 9 (Sixth Schedule) – Voluntary registration

Paragraph 10 (Sixth Schedule) - Compulsory deregistration

Paragraph 10 (Sixth Schedule) – Compulsory deregistration

Part IV – Registration

PART V - Administration

Paragraph 11 (Sixth Schedule) - Interim payments

Paragraph 11 (Sixth Schedule) – Interim payments

Part V – Administration

PART VI - Miscellaneous (Sixth Schedule)

Paragraph 13 (Sixth Schedule) - Amounts received by a connected person may be included in qualifying turnover

Paragraph 13 (Sixth Schedule) – Amounts received by a connected person may be included in qualifying turnover

Paragraph 14 (Sixth Schedule) - Record keeping

Paragraph 14 (Sixth Schedule) – Record keeping

Part VI – Miscellaneous

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

Seventh Schedule Index

Paragraph 1 (Seventh Schedule) - Definitions

Paragraph 1 – Definitions (Seventh Schedule)

“Consideration” definition of Seventh Schedule

“Employer” definition of Seventh Schedule

“Loan” definition of Seventh Schedule

“Month” definition of Seventh Schedule

“Official rate of interest” definition of Seventh Schedule

“Taxable benefit” definition of Seventh Schedule

“Employment” definition of Seventh Schedule

“Employee” definition of Seventh Schedule

“Associated institution” definition of Seventh Schedule

Paragraph 2 (Seventh Schedule) - Taxable benefits

Paragraph 2 (Seventh Schedule) – Taxable benefits

Paragraph 3 (Seventh Schedule) - Determination of cash equivalent of value of taxable benefit

Paragraph 3 (Seventh Schedule) – Determination of cash equivalent of value of taxable benefit

Paragraph 4 (Seventh Schedule) - Taxable benefits granted by associated institutions

Paragraph 4 (Seventh Schedule) – Taxable benefits granted by associated institutions

Paragraph 5 (Seventh Schedule) - Acquisition of an asset at less than actual value

Paragraph 5 (Seventh Schedule) – Acquisition of an asset at less than actual value

Paragraph 6 (Seventh Schedule) - Right of use of any asset (other than residential accommodation or any motor vehicle)

Paragraph 6 (Seventh Schedule) – Right of use of any asset (other than residential accommodation or any motor vehicle)

Paragraph 7 (Seventh Schedule) - Right of use of motor vehicle

Paragraph 7 (Seventh Schedule) – Right of use of motor vehicle

Paragraph 8 (Seventh Schedule) - Meals, refreshments and meal and refreshment vouchers

Paragraph 8 (Seventh Schedule) – Meals, refreshments and meal and refreshment vouchers

Paragraph 9 (Seventh Schedule) - Residential accommodation

“Remuneration” definition of Seventh Schedule

Paragraph 9 (Seventh Schedule) – Residential accommodation

Sub-paragraphs 2, 3, 4, 3A, 3B, 4, 5, 6, 7, 7A, 7B, 8, 9, 10 of Paragraph 9

Paragraph 10 (Seventh Schedule) - Free or cheap services

Paragraph 10 (Seventh Schedule) – Free or cheap services

Paragraph 10A (Seventh Schedule) - Residential accommodation - other terms

Paragraph 10A (Seventh Schedule) – Residential accommodation – other terms

Paragraph 11 (Seventh Schedule) - Benefits in respect of interest on debt

Paragraph 11 (Seventh Schedule) – Benefits in respect of interest on debt

Paragraph 12 (Seventh Schedule) - Subsidies in respect of debt

Paragraph 12 (Seventh Schedule) – Subsidies in respect of debt

Paragraph 12A (Seventh Schedule) - Contribution to benefit fund

Paragraph 12A (Seventh Schedule) – Contribution to benefit fund

Paragraph 12B (Seventh Schedule) - Incurral of costs relating to medical services

Paragraph 12B (Seventh Schedule) – Incurral of costs relating to medical services

Paragraph 12C (Seventh Schedule) - Benefits in respect of insurance policies

Paragraph 12C (Seventh Schedule) – Benefits in respect of insurance policies

Paragraph 12D (Seventh Schedule) - Valuation of contributions made by employers to certain retirement funds

“Risk benefit policy” definition of paragraph 12D of Seventh Schedule

Sub-paragraphs 2, 3, 4 and 5 of paragraph 12D of Seventh Schedule

“Underpin component” definition of paragraph 12D of Seventh Schedule

“Risk benefit” definition of paragraph 12D of Seventh Schedule

“Retirement-funding income” definition of paragraph 12D of Seventh Schedule

“Member” definition of paragraph 12D of Seventh Schedule

“Fund return” definition of paragraph 12D of Seventh Schedule

“Fund member category factor” definition of paragraph 12D of Seventh Schedule

“Fund member category” definition of paragraph 12D of Seventh Schedule

“Defined contribution component” definition of paragraph 12D of Seventh Schedule

“Defined benefit component” definition of paragraph 12D of Seventh Schedule

“Contribution certificate” definition of paragraph 12D of Seventh Schedule

“Benefit” definition of paragraph 12D of Seventh Schedule

Paragraph 12D (Seventh Schedule) – Valuation of contributions made by employers to certain retirement funds

Paragraph 12E (Seventh Schedule) - Contribution to bargaining council

Paragraph 12E (Seventh Schedule) – Contribution to bargaining council

Paragraph 13 (Seventh Schedule) - Payment of employee's debt or release of employee from obligation to pay debt

Paragraph 13 (Seventh Schedule) – Payment of employees’ debt or release of employee from obligation to pay a debt

Paragraph 16 (Seventh Schedule) - Benefits granted to relatives of employees and others

Paragraph 16 (Seventh Schedule) – Benefits granted to relatives of employees and others

Paragraph 17 (Seventh Schedule) - Certificates by employers

Paragraph 17 (Seventh Schedule) – Certificates by employers

Paragraph 18 (Seventh Schedule) - Annual statements by employers

Paragraph 18 (Seventh Schedule) – Annual statements by employers

Paragraph 20 (Seventh Schedule) - Amendments to this Schedule

Paragraph 20 (Seventh Schedule) – Amendments to this schedule

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

Eighth Schedule Index

PART I - General (Eighth Schedule)

Paragraph 1 (Eighth Schedule) - Definitions

“Market value” definition of paragraph 1 of Eighth Schedule

Paragraph 1 – Definitions (Eighth Schedule)

“Asset” definition of Eighth Schedule

“Base cost” definition of Eighth Schedule

“Boat” definition of Eight Schedule

“Capital gain” definition of Eighth Schedule

“Capital loss” definition of Eighth Schedule

“Disposal” definition of Eighth Schedule

“Individual policyholder fund” definition of Eighth Schedule

“Insurer” definition of Eighth Schedule

“Net capital gain” definition of Eighth Schedule

“Personal-use asset” definition of Eighth Schedule

“Pre-valuation date asset” definition of Eighth Schedule

“Primary residence” definition of Eighth Schedule

“Proceeds” definition of Eighth Schedule

“Recognised exchange” definition of Eighth Schedule

“Residence” definition of Eighth Schedule

“Ruling price” definition of Eighth Schedule

“Special trust” definition of Eighth Schedule

“Valuation date” definition of Eighth Schedule

“Value shifting arrangement” definition of Eighth Schedule

Paragraph 2 (Eighth Schedule) - Application

Paragraph 2 (Eighth Schedule) – Application

Part I – General

PART II - Taxable capital gains and assessed capital losses

Paragraph 3 (Eighth Schedule) - Capital gain

Paragraph 3 (Eighth Schedule) – Capital gain

Paragraph 4 (Eighth Schedule) - Capital loss

Paragraph 4 (Eighth Schedule) – Capital loss

Paragraph 5 (Eighth Schedule) - Annual exclusion

Paragraph 5 (Eighth Schedule) – Annual exclusion

Paragraph 6 (Eighth Schedule) - Aggregate capital gain

Paragraph 6 (Eighth Schedule) – Aggregate capital gain

Paragraph 7 (Eighth Schedule) - Aggregate capital loss

Paragraph 7 (Eighth Schedule) – Aggregate capital loss

Paragraph 8 (Eighth Schedule) - Net capital gain

Paragraph 8 (Eighth Schedule) – Net capital gain

Paragraph 9 (Eighth Schedule) - Assessed capital loss

Paragraph 9 (Eighth Schedule) – Assessed capital loss

Paragraph 10 (Eighth Schedule) - Taxable capital gain

Paragraph 10 (Eighth Schedule) – Taxable capital gain

Part II – Taxable capital gains and assessed capital losses

PART III - Disposal and acquisition of assets

Paragraph 11 (Eighth Schedule) - Disposals

Paragraph 11 (Eighth Schedule) – Disposals

Paragraph 12 (Eighth Schedule) - Events treated as disposals and acquisitions

Paragraph 12 (Eighth Schedule) – Events treated as disposals and acquisitions

Paragraph 12A (Eighth Schedule) - Concession or compromise in respect of a debt

“Market value” definition of paragraph 12A of Eighth Schedule

“Debt benefit” definition of paragraph 12A of Eighth Schedule

“Concession or compromise” definition of paragraph 12A of Eighth Schedule

Paragraph 12A (Eighth Schedule) – Concession or compromise in respect of a debt

“Allowance asset” definition of Eighth Schedule

“Capital asset” definition of Eighth Schedule

“Debt” definition of Eighth Schedule

“Group of companies” definition of paragraph 12A of Eighth Schedule

Sub-paragraphs 2, 3, 4, 5, 6, 7 of paragraph 12A of ITA

Paragraph 13 (Eighth Schedule) - Time of disposal

Paragraph 13 (Eighth Schedule) – Time of disposal

Paragraph 14 (Eighth Schedule) - Disposal by spouse married in community of property

Paragraph 14 (Eighth Schedule) – Disposal by spouse married in community of property

Part III – Disposal and acquisition of assets

PART IV - Limitation of losses

Paragraph 15 (Eighth Schedule) - Personal-use aircraft, boats and certain rights and interests

Paragraph 15 (Eighth Schedule) – Personal-use aircraft, boats, and certain rights and interests

Paragraph 16 (Eighth Schedule) - Intangible assets acquired prior to valuation date

Paragraph 16 (Eighth Schedule) – Intangible assets acquired prior to valuation date

Paragraph 17 (Eighth Schedule) - Forfeited deposits

Paragraph 17 (Eighth Schedule) – Forfeited deposits

Paragraph 18 (Eighth Schedule) - Disposal of options

Paragraph 18 (Eighth Schedule) – Disposal of options

Paragraph 19 (Eighth Schedule) - Losses on the disposal of certain shares

“Extraordinary exempt dividends” definition of Eighth Schedule

“Exempt dividend” definition of Eighth Schedule

Paragraph 19 (Eighth Schedule) – Losses on the disposal of certain shares

Part IV – Limitation of losses

PART V - Base cost

Paragraph 20 (Eighth Schedule) - Base cost of asset

Paragraph 20 (Eighth Schedule) – Base cost of asset

Paragraph 20A (Eighth Schedule) - Provisions relating to farming development expenditure

Paragraph 20A (Eighth Schedule) – Provisions relating to farming development expenditure

Paragraph 21 (Eighth Schedule) - Limitation of expenditure

Paragraph 21 (Eighth Schedule) – Limitation of expenditure

Paragraph 22 (Eighth Schedule) - Amount of donations tax to be included in base cost

Paragraph 22 (Eighth Schedule) – Amount of donations tax to be included in base cost

Paragraph 23 (Eighth Schedule) - Base cost in respect of value shifting arrangement

Paragraph 23 (Eighth Schedule) – Base cost in respect of value shifting arrangement

Paragraph 24 (Eighth Schedule) - Base cost of asset of person who becomes a resident on or after valuation date

Paragraph 24 (Eighth Schedule) – Base cost of asset of a person who becomes a resident on or after valuation date

Paragraph 25 (Eighth Schedule) - Determination of base cost of pre-valuation date assets

Paragraph 25 (Eighth Schedule) – Determination of base cost of pre-valuation date assets

Paragraph 26 (Eighth Schedule) - Valuation date value where proceeds exceed expenditure or where expenditure in respect of an asset cannot be determined

Paragraph 26 (Eighth Schedule) – Valuation date value where proceeds exceed expenditure or where expenditure in respect of an asset cannot be determined

Paragraph 27 (Eighth Schedule) - Valuation date value where proceeds do not exceed expenditure

Paragraph 27 (Eighth Schedule) – Valuation date value where proceeds do not exceed expenditure

Paragraph 28 (Eighth Schedule) - Valuation date value of an instrument

Paragraph 28 (Eighth Schedule) – Valuation date value of an instrument

Paragraph 29 (Eighth Schedule) - Market value on valuation date

Paragraph 29 (Eighth Schedule) – Market value on valuation date

Paragraph 30 (Eighth Schedule) - Time-apportionment base cost

Paragraph 30 (Eighth Schedule) – Time-apportionment base cost

Paragraph 31 (Eighth Schedule) - Market value

Paragraph 31 (Eighth Schedule) – Market value

Paragraph 32 (Eighth Schedule) - Base cost of identical assets

Paragraph 32 (Eighth Schedule) – Base cost of identical assets

Paragraph 33 (Eighth Schedule) - Part-disposals

Paragraph 33 (Eighth Schedule) – Part-disposals

Paragraph 34 (Eighth Schedule) - Debt substitution

Paragraph 34 (Eighth Schedule) – Debt substitution

Part V – Base cost

PART VI - Proceeds

Paragraph 35 (Eighth Schedule) - Proceeds from disposal

Paragraph 35 (Eighth Schedule) – Proceeds from disposal

Paragraph 35A (Eighth Schedule) - Disposal of certain debt claims

Paragraph 35A (Eighth Schedule) – Disposal of certain debt claims

Paragraph 36 (Eighth Schedule) - Disposal of partnership asset

Paragraph 36 (Eighth Schedule) – Disposal of partnership asset

Paragraph 37 (Eighth Schedule) - Assets of trust and company

Paragraph 37 (Eighth Schedule) – Assets of trust and company

Paragraph 37A (Eighth Schedule) - Closure rehabilitation company or trust

Paragraph 37A (Eighth Schedule) – Closure rehabilitation company or trust

Paragraph 37B (Eighth Schedule) - Deductions in repsect of environmental expenditure

Sub-paragraphs 2, 3, 4, 5, 6, 7, 8 and 9 of paragraph 37B of Eighth Schedule

“Environmental waste disposal asset” definition of paragraph 37B of Eighth Schedule

“Environmental treatment and recycling asset” definition of paragraph 37B of Eighth Schedule

Paragraph 37B (Eighth Schedule) – Deduction in respect of environmental expenditure

Paragraph 37C (Eighth Schedule) - Deductions in respect of environmental conservation and maintenance

Paragraph 37C (Eighth Schedule) – Deductions in respect of environmental conservation and maintenance

Paragraph 37F (Eighth Schedule) - Determination of taxable income derived by persons previously assessable under certain other laws

Paragraph 37F (Eighth Schedule) – Determination of taxable income derived by persons previously assessable under certain other laws

Paragraph 37G (Eighth Schedule) - Determination of taxable income derived from small business undertakings

Paragraph 37G (Eighth Schedule) – Determination of taxable income derived from small business undertakings

Paragraph 37H (Eighth Schedule) - Tax holiday scheme for certain companies

“Commencement date” definition of paragraph 37H of Eighth Schedule

“Project” definition of paragraph 37H of Eighth Schedule

“Qualifying company” definition of paragraph 37H of Eighth Schedule

“Qualifying project” definition of paragraph 37H of Eighth Schedule

“Services” definition of paragraph 37H of Eighth Schedule

“State” definition of paragraph 37H of Eighth Schedule

“Tax holiday scheme” definition of paragraph 37H of Eighth Schedule

“Tax holiday status” definition of paragraph 37H of Eighth Schedule

Sub-paragraphs 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24 and 25 of paragraph 37H of Eighth Schedule

“Goods” definition of paragraph 37H of Eighth Schedule

“Board” definition of paragraph 37H of Eighth Schedule

Paragraph 37H (Eighth Schedule) – Tax holiday scheme for certain companies

Paragraph 38 (Eighth Schedule) - Disposal by way of donation, consideration not measurable in money and transactions between connected persons not at arm's length price

Paragraph 38 (Eighth Schedule) – Disposal by way of donation, consideration not measurable in money and transactions between connected persons not at arm’s length price

Paragraph 39 (Eighth Schedule) - Capital losses determined in repsect of disposals to certain connected persons

Paragraph 39 (Eighth Schedule) – Capital losses determined in respect of disposals to certain connected persons

Paragraph 39A (Eighth Schedule) - Disposal of asset for unaccrued amounts of proceeds

Paragraph 39A (Eighth Schedule) – Disposal of asset for unaccrued amounts of proceeds

Paragraph 40 (Eighth Schedule) - Disposal to and from deceased estate

Paragraph 40 (Eighth Schedule) – Disposal to and from deceased estate

Paragraph 41 (Eighth Schedule) - Tax payable by heir of a deceased estate

Paragraph 41 (Eighth Schedule) – Tax payable by heir of a deceased estate

Paragraph 42 (Eighth Schedule) - Short-term disposals and acquisitions of identical financial instruments

Paragraph 42 (Eighth Schedule) – Short-term disposals and acquisitions of identical financial instruments

Paragraph 43 (Eighth Schedule) - Assets disposed of or acquired in foreign currency

“Local currency” definition of paragraph 43 of Eighth Schedule

“Foreign currency” definition of paragraph 43 of Eighth Schedule

Paragraph 43 (Eighth Schedule) – Assets disposed of or acquired in foreign currency

Paragraph 43A (Eighth Schedule) - Dividends treated as proceeds on disposal of certain shares

“Preference share” definition of section 43A of Eighth Schedule

“Deferral transaction” definition of paragraph 43A of Eighth Schedule

Subparagraph 2 of paragraph 43A of Eighth Schedule

“Qualifying interest” definition of paragraph 43A of Eighth Schedule

“Extraordinary dividend” definition of paragraph 43A of Eighth Schedule

“Exempt dividend” definition of paragraph 43A of Eighth Schedule

Paragraph 43A (Eighth Schedule) – Dividends treated as proceeds on disposal of certain shares

Paragraph 43B (Eighth Schedule) - Base cost of assets of controlled foreign companies

Paragraph 43B (Eighth Schedule) – Base cost of assets of controlled foreign companies

Part VI – Proceeds

PART VII - Primary residence exclusion

Paragraph 44 (Eighth Schedule) - Definitions

Paragraph 44 (Eighth Schedule) – Definitions

“An interest” definition of paragraph 44 of Eighth Schedule

“Primary residence” definition of paragraph 44 of Eighth Schedule

“Residence” definition of paragraph 44 of Eighth Schedule

Paragraph 45 (Eighth Schedule) - General principle

Paragraph 45 (Eighth Schedule) – General principle

Paragraph 46 (Eighth Schedule) - Size of residential property qualifying for exclusion

Paragraph 46 (Eighth Schedule) – Size of residential property qualifying for exclusion

Paragraph 47 (Eighth Schedule) - Apportionment in respect of periods where not ordinarily resident

Paragraph 47 (Eighth Schedule) – Apportionment in respect of periods where not ordinarily resident

Paragraph 48 (Eighth Schedule) - Disposal and acquisition of primary residence

Paragraph 48 (Eighth Schedule) – Disposal and acquisition of primary residence

Paragraph 49 (Eighth Schedule) - Non-residential use

Paragraph 49 (Eighth Schedule) – Non-residential use

Paragraph 50 (Eighth Schedule) - Rental periods

Paragraph 50 (Eighth Schedule) – Rental periods

Paragraph 51 (Eighth Schedule) - Transfer of residence from company or trust

Paragraph 51 (Eighth Schedule) – Transfer of residence from company or trust

Paragraph 51A (Eighth Schedule) - Disposal of residence by company or trust and liquidation, winding up, deregistration or revocation of company or trust

Paragraph 51A (Eighth Schedule) – Disposal of residence by company or trust and liquidation, winding up, deregistration or termination of company or trust

Part VII – Primary residence exclusion

PART VIII - Other exclusions

Paragraph 52 (Eighth Schedule) - General principle

Paragraph 52 (Eighth Schedule) – General principle

Paragraph 53 (Eighth Schedule) - Personal-use assets

Paragraph 53 (Eighth Schedule) – Personal-use assets

Paragraph 54 (Eighth Schedule) - Retirement benefits

Paragraph 54 (Eighth Schedule) – Retirement benefits

Paragraph 55 (Eighth Schedule) - Long-term assurance

Paragraph 55 (Eighth Schedule) – Long-term assurance

Paragraph 56 (Eighth Schedule) - Disposal by creditor of debt owed by connected person

Paragraph 56 (Eighth Schedule) – Disposal by creditor of debt owed by connected person

Paragraph 57 (Eighth Schedule) - Disposal of small business assets

Paragraph 57 (Eighth Schedule) – Disposal of small business assets

Sub-paragraphs 2, 3, 4, 5 and 6 of paragraph 57 of Eighth Schedule

“Active business asset” definition of paragraph 57 of Eighth Schedule

“Small business” definition of paragraph 57 of Eighth Schedule

Paragraph 57A (Eighth Schedule) - Disposal of micro business assets

Paragraph 57A (Eighth Schedule) – Disposal of micro business assets

Paragraph 58 (Eighth Schedule) - Exercise of options

Paragraph 58 (Eighth Schedule) – Exercise of options

Paragraph 59 (Eighth Schedule) - Compensation for personal injury, illness or defamation

Paragraph 59 (Eighth Schedule) – Compensation for personal injury, illness or defamation

Paragraph 60 (Eighth Schedule) - Gambling, games and competitions

Paragraph 60 (Eighth Schedule) – Gambling, games and competitions

Paragraph 61 (Eighth Schedule) - Portfolios of collective investment schemes other than portfolios of collective investment schemes in property

Paragraph 61 (Eighth Schedule) – Portfolios of collective investment schemes other than portfolios of collective investment schemes in property

Paragraph 62 (Eighth Schedule) - Donations and bequests to public benefit organisations and exempt persons

Paragraph 62 (Eighth Schedule) – Donations and bequests to public benefit organisations and exempt persons

Paragraph 63 (Eighth Schedule) - Exempt persons

Paragraph 63 (Eighth Schedule) – Exempt persons

Paragraph 63A (Eighth Schedule) - Public benefit organisations

Paragraph 63A (Eighth Schedule) – Public benefit organisations

Paragraph 63B (Eighth Schedule) - Small business funding entities

Paragraph 63B (Eighth Schedule) – Small business funding entities

Paragraph 64 (Eighth Schedule) - Asset used to produce exempt income

Paragraph 64 (Eighth Schedule) – Asset used to produce exempt income

Paragraph 64A (Eighth Schedule) - Awards in terms of land restitution programmes and land reform measures

Paragraph 64A (Eighth Schedule) – Awards in terms of land restitution programmes and land reform measures

Paragraph 64B (Eighth Schedule) - Disposal of equity shares in foreign companies

Paragraph 64B (Eighth Schedule) – Disposal of equity shares in foreign companies

Paragraph 64C (Eighth Schedule) - Disposal of restricted equity instrument

Paragraph 63C (Eighth Schedule) – Disposal of equity instruments

Paragraph 64D (Eighth Schedule) - Land donated in terms of land reform measures

Paragraph 64D (Eighth Schedule) – Land donated in terms of land reform measures

Paragraph 64E (Eighth Schedule) - Disposal by trust in terms of share incentive scheme

Paragraph 64E (Eighth Schedule) – Disposal by trust in terms of share incentive scheme

Part VIII – Other exclusions

PART IX - Roll-overs

Paragraph 65 (Eighth Schedule) - Involuntary disposal

Paragraph 65 (Eighth Schedule) – Involuntary disposal

Paragraph 65B (Eighth Schedule) - Disposal by recreational club

Paragraph 65B (Eighth Schedule) – Disposal by recreational club

Paragraph 66 (Eighth Schedule) - Reinvestment in replacement assets

Paragraph 66 (Eighth Schedule) – Reinvestment in replacement assets

Paragraph 67 (Eighth Schedule) - Transfer of assets between spouses

Paragraph 67 (Eighth Schedule) – Transfer of asset between spouses

Paragraph 67B (Eighth Schedule) - Disposal of immovable property by share block company

“Share” definition of paragraph 67B of Eighth Schedule

“Share block company” definition of paragraph 67B of Eighth Schedule

Sub-paragraphs 2 and 3 of paragraph 67B of Eighth Schedule

“Share Blocks Control Act” definition of paragraph 67B of Eighth Schedule

Paragraph 67B (Eighth Schedule) – Disposal of immovable property in share block company

Paragraph 67C (Eighth Schedule) - Mineral rights conversions and renewals

Paragraph 67C (Eighth Schedule) – Mineral rights conversions and renewals

Paragraph 67D (Eighth Schedule) - Communications licence conversions

Paragraph 67D (Eighth Schedule) – Communications licence conversions

Part IX – Roll-overs

PART X - Attribution of capital gains

Paragraph 68 (Eighth Schedule) - Attribution of capital gain to spouse

Paragraph 68 (Eighth Schedule) – Attribution of capital gain to spouse

Paragraph 69 (Eighth Schedule) - Attribution of capital gain to parent of minor child

Paragraph 69 (Eighth Schedule) – Attribution of capital gain to parent of minor child

Paragraph 70 (Eighth Schedule) - Attribution of capital gain subject to conditional vesting

Paragraph 70 (Eighth Schedule) – Attribution of capital gain subject to conditional vesting

Paragraph 71 (Eighth Schedule) - Attribution of capital gain subject to revocable vesting

Paragraph 71 (Eighth Schedule) – Attribution of capital gain subject to revocable vesting

Paragraph 72 (Eighth Schedule) - Attribution of capital gain vesting in non-resident

Paragraph 72 (Eighth Schedule) – Attribution of capital gain and other amounts vesting in person that is not a resident

Paragraph 73 (Eight Schedule) - Attribution of income and capital gain

Paragraph 73 (Eighth Schedule) – Attribution of income and capital gain

Part X – Attribution of capital gains

PART XI - Company distributions

Paragraph 74 (Eighth Schedule) - Definitions

Paragraph 74 (Eighth Schedule) – Definitions

“Date of distribution” definition of Eighth Schedule

Paragraph 75 (Eighth Schedule) - Distributions in specie by company

Paragraph 75 (Eighth Schedule) – Distributions in specie by company

Paragraph 76 (Eighth Schedule) - Returns of capital and foreign returns of capital by way of distributions of cash or assets in specie

Paragraph 76 (Eighth Schedule) – Returns of capital and foreign returns of capital by way of distributions of cash or assets in specie

Paragraph 76A (Eighth Schedule) - Part disposal of shares

Paragraph 76A (Eighth Schedule) – Part-disposal of shares

Paragraph 76B (Eighth Schedule) - Reduction in base cost of shares as a result of distributions

Paragraph 76B (Eighth Schedule) – Reduction in base cost of shares as result of distributions

Paragraph 77 (Eighth Schedule) - Distributions in liquidation or deregistration received by holders of shares

Paragraph 77 (Eighth Schedule) – Distributions in liquidation or deregistration received by holders of shares

Part XI – Company distributions

PART XII - Trusts, trust beneficiaries and insolvent estates

Paragraph 80 (Eighth Schedule) - Capital gain attributed to beneficiary

Paragraph 80 (Eighth Schedule) – Capital gain attributed to beneficiary

Paragraph 81 (Eighth Schedule) - Base cost of interest in discretionary trust

Paragraph 81 (Eighth Schedule) – Base cost of interest in discretionary trust

Paragraph 82 (Eighth Schedule) - Death of beneficiary of special trust

Paragraph 82 (Eighth Schedule) – Death of beneficiary of special trust

Paragraph 83 (Eighth Schedule) - Insolvent estate of person

Paragraph 83 (Eighth Schedule) – Insolvent estate of person

Part XII – Trusts, trust beneficiaries and insolvent estates

PART XIV - Miscellaneous

Paragraph 97 (Eighth Schedule) - Transactions during transitional period

Paragraph 97 (Eighth Schedule) – Transactions during transitional period

Part XIV – Miscellaneous

Eighth Schedule – Determination of taxable capital gains and assessed capital losses

Ninth Schedule - Public benefit activities

Ninth Schedule Index

Part I (Ninth Schedule)

Paragraph 1 (Part I Ninth Schedule) - Welfare and humanitarian

Paragraph 1 (Ninth Schedule – Part I) – Welfare and humanitarian

Paragraph 2 (Part I Ninth Schedule) - Health care

Paragraph 2 (Ninth Schedule – Part I) – Health care

Paragraph 3 (Part I Ninth Schedule) - Land and housing

Paragraph 3 (Ninth Schedule) – Land and housing

Paragraph 4 (Part I Ninth Schedule) - Education and development

Paragraph 4 (Ninth Schedule) – Education and development

Paragraph 5 (Part I Ninth Schedule) - Religion, belief or philosophy

Paragraph 5 (Ninth Schedule) – Religion, belief or philosophy

Paragraph 6 (Part I Ninth Schedule) - Cultural

Paragraph 6 (Ninth Schedule) – Cultural

Paragraph 7 (Part I Ninth Schedule) - Conservation, environment and animal welfare

Paragraph 7 (Ninth Schedule) – Conservation, environment and animal welfare

Paragraph 8 (Part I Ninth Schedule) - Research and consumer rights

Paragraph 8 (Ninth Schedule) – Research and consumer rights

Paragraph 9 (Part I Ninth Schedule) - Sport

Paragraph 9 (Ninth Schedule) – Sport

Paragraph 10 (Part I Ninth Schedule) - Providing of funds, assets or other resources

Paragraph 10 (Ninth Schedule) – Providing funds, assets or other resources

Paragraph 11 (Part I Ninth Schedule) - General

Paragraph 11 (Ninth Schedule) – General

Part I of the Ninth Schedule

Part II

Paragraph 1 (Part II Ninth Schedule) - Welfare and humanitarian

Paragraph 1 (Ninth Schedule – Part II) – Welfare and humanitarian

Paragraph 2 (Part II Ninth Schedule) - Health care

Paragraph 2 (Ninth Schedule – Part II) – Health care

Paragraph 3 (Part II Ninth Schedule) - Education and development

Paragraph 3 (Ninth Schedule) – Education and development

Paragraph 4 (Part II Ninth Schedule) - Conservation, environment and animal welfare

Paragraph 4 (Ninth Schedule) – Conservation, environment and animal welfare

Paragraph 5 (Part II Ninth Schedule) - Land and housing

Paragraph 5 (Ninth Schedule) – Land and housing

Part II of the Ninth Schedule

Ninth Schedule – Public Benefit Activities

Tenth Schedule - Oil and gas activities

Tenth Schedule Index

Paragraph 1 (Tenth Schedule) - Definitions

Paragraph 1 (Tenth Schedule) – Definitions

“Exploration” definition of Tenth Schedule

“Gas” definition of Tenth Schedule

“Oil” definition of Tenth Schedule

“Oil and gas company” definition of Tenth Schedule

Oil and gas income definition of Tenth Schedule

“Oil and gas right” definition of Tenth Schedule

“Post exploration” definition of Tenth Schedule

Paragraph 2 (Tenth Schedule) - Rate

Paragraph 2 (Tenth Schedule) – Rate

Paragraph 3 (Tenth Schedule) - Withholding taxes

Paragraph 3 (Tenth Schedule) – Withholding taxes

Paragraph 4 (Tenth Schedule) - Foreign currency gains and losses

Paragraph 4 (Tenth Schedule) – Foreign currency gains or losses

Paragraph 5 (Tenth Schedule) - Deductions from income derived from oil and gas activities

Paragraph 5 (Tenth Schedule) – Deductions from income derived from oil and gas activities

Paragraph 6 (Tenth Schedule) - Exploration and post-exploration expenses

Paragraph 6 (Tenth Schedule) – Exploration and post-exploration expenses

Paragraph 7 (Tenth Schedule) - Disposal of oil and gas right

Paragraph 7 (Tenth Schedule) – Disposal of oil and gas right

Paragraph 8 (Tenth Schedule) - Fiscal stability

Paragraph 8 (Tenth Schedule) – Fiscal stability

Tenth Schedule – Oil and gas activities

Eleventh Schedule - Government grants exempt from normal tax

Eleventh Schedule – Government grants exempt from normal tax

Definitions - TAA

“Legal practitioner” definition of section 1 of TAA

“Beneficial owner” definition of section 1 of TAA

“Impermissible avoidance arrangement” definition of section 221 of TAA

“International tax standard” definition of TAA

“Additional assessment” definition of TAA

“Administration of a tax Act” definition of TAA

“Administrative non-compliance penalty” definition of TAA

“Assessment” definition of TAA

“Asset” definition of TAA

“Biometric information” definition of TAA

“Business day” definition of TAA

“Commissioner” definition of TAA

“Company” definition of TAA

“Connected person” definition of TAA

“Customs and excise legislation” definition of TAA

“Date of assessment” definition of TAA

“Date of sequestration” definition of TAA

“Diamond Export Levy Act” definition of TAA

“Diamond Export Levy (Administration) Act” definition of TAA

“Document” definition of TAA

“Effective date” definition of TAA

“Estate Duty Act” definition of TAA

“Fair market value” definition of TAA

“Income tax” definition of TAA

“Income Tax Act” definition of TAA

“Information” definition of TAA

“International tax agreement” definition of TAA

“Jeopardy assessment” definition of TAA

“Judge” definition of TAA

“Magistrate” definition of TAA

“Mineral and Petroleum Resources Royalty (Administration) Act” definition of TAA

“Minister” definition of TAA

“Official publication” definition of TAA

“Original assessment” definition of TAA

“Outstanding tax debt” definition of TAA

“Practice generally prevailing” definition of TAA

“Premises” definition of TAA

“Prescribed rate” definition of TAA

“Presiding officer” definition of TAA

“Promotion of Access to Information Act” definition of TAA

“Public notice” definition of TAA

“Public officer” definition of TAA

“Reduced assessment” definition of TAA

“Registered tax practitioner” definition of TAA

“Relevant material” definition of TAA

“Reportable arrangement” definition of TAA

“Representative taxpayer” definition of TAA

“Responsible third party” definition of TAA

“Return” definition of TAA

“SARS” definition of TAA

“SARS Act” definition of TAA

“SARS confidential information” definition of TAA

“SARS official” definition of TAA

“Securities Transfer Tax Act” definition of TAA

“Securities Transfer Tax Administration Act” definition of TAA

“Self-assessment” definition of TAA

“Senior SARS official” definition of TAA

“Serious tax offence” definition of TAA

“Shareholder” definition of TAA

“Skills Development Levies Act” definition of TAA

“Tax” definition of TAA

“Taxable event” definition of TAA

“Tax Act” definition of TAA

“Tax board” definition of TAA

“Tax court” definition of TAA

“Tax debt” definition of TAA

“Tax Ombud” definition of TAA

“Tax period” definition of TAA

“Taxpayer” definition of TAA

“Taxpayer information” definition of TAA

“Taxpayer reference number” definition of TAA

“Thing” definition of TAA

“This Act” definition of TAA

“Transfer Duty Act” definition of TAA

“Understatement penalty” definition of TAA

“Unemployment Insurance Contribution Act” definition of TAA

“Value-Added Tax Act” definition of TAA

“Withholding agent” definition of TAA

“Arrangement” definition of section 34 of TAA

“Financial benefit” definition of section 34 of TAA

“Financial reporting standards” definition of section 34 of TAA

“Participant” definition of section 34 of TAA

“Pre-tax profit” definition of section 34 of TAA

“Promoter” definition of section 34 of TAA

“Reportable arrangement” definition of section 34 of TAA

“Tax benefit” definition of TAA

“Advance ruling” definition of section 75 of TAA

“Applicant” definition of section 75 of TAA

“Application” definition of section 75 of TAA

“Binding class ruling” definition of section 75 of TAA

“Binding effect” definition of section 75 of TAA

“Binding general ruling” definition of section 75 of TAA

“Binding private ruling” definition of section 75 of TAA

“Class” definition of section 75 of TAA

“Class members” definition of section 75 of TAA

“Non-binding private opinion” definition of section 75 of TAA

“Proposed transaction” definition of section 75 of TAA

“Transaction” definition of section 75 of TAA

“Appellant” definition of section 101 of TAA

“Decision” definition of section 101 of TAA

“Registrar” definition of section 101 of TAA

“Dispute” definition of section 142 of TAA

“Settle” definition of section 142 of TAA

“Companies Act” definition of section 192 of TAA

“Compromise” definition of section 192 of TAA

“Debtor” definition of section 192 of TAA

“Write off” definition of section 192 of TAA

“‘Administrative non-compliance penalty’ or ‘penalty'” definition of section 208 of TAA

“First incidence” definition of section 208 of TAA

“Penalty assessment” definition of section 208 of TAA

“Preceding year” definition of section 208 of TAA

“Remittance request” definition of section 208 of TAA

“Repeat case” definition of section 221 of TAA

“Substantial understatement” definition of section 221 of TAA

“Tax” definition of section 221 of TAA

“Tax position” definition of section 221 of TAA

“Understatement” definition of section 221 of TAA

“Default” definition of section 225 of TAA

“Controlling body” definition of section 239 of TAA

“Recognised controlling body” definition of section 239 of TAA

“Tax offence” definition of TAA

Tax Administration Act No. 28 of 2011

Tax Administration Act Citation

Tax Administration Act Index

Chapter 1 - Definitions (TAA)

Section 1 (TAA) - Definitions

“Legal practitioner” definition of section 1 of TAA

“Beneficial owner” definition of section 1 of TAA

“International tax standard” definition of TAA

Section 1 (TAA) – Definitions

“Asset” definition of TAA

“Additional assessment” definition of TAA

“Administration of a tax Act” definition of TAA

“Administrative non-compliance penalty” definition of TAA

“Assessment” definition of TAA

“Biometric information” definition of TAA

“Business day” definition of TAA

“Commissioner” definition of TAA

“Company” definition of TAA

“Connected person” definition of TAA

“Customs and excise legislation” definition of TAA

“Date of assessment” definition of TAA

“Date of sequestration” definition of TAA

“Diamond Export Levy Act” definition of TAA

“Diamond Export Levy (Administration) Act” definition of TAA

“Document” definition of TAA

“Effective date” definition of TAA

“Estate Duty Act” definition of TAA

“Fair market value” definition of TAA

“Income tax” definition of TAA

“Income Tax Act” definition of TAA

“Information” definition of TAA

“International tax agreement” definition of TAA

“Jeopardy assessment” definition of TAA

“Judge” definition of TAA

“Magistrate” definition of TAA

“Mineral and Petroleum Resources Royalty (Administration) Act” definition of TAA

“Minister” definition of TAA

“Official publication” definition of TAA

“Original assessment” definition of TAA

“Outstanding tax debt” definition of TAA

“Practice generally prevailing” definition of TAA

“Premises” definition of TAA

“Prescribed rate” definition of TAA

“Presiding officer” definition of TAA

“Promotion of Access to Information Act” definition of TAA

“Public notice” definition of TAA

“Public officer” definition of TAA

“Reduced assessment” definition of TAA

“Registered tax practitioner” definition of TAA

“Relevant material” definition of TAA

“Reportable arrangement” definition of TAA

“Representative taxpayer” definition of TAA

“Responsible third party” definition of TAA

“Return” definition of TAA

“SARS” definition of TAA

“SARS Act” definition of TAA

“SARS confidential information” definition of TAA

“SARS official” definition of TAA

“Securities Transfer Tax Act” definition of TAA

“Securities Transfer Tax Administration Act” definition of TAA

“Self-assessment” definition of TAA

“Senior SARS official” definition of TAA

“Serious tax offence” definition of TAA

“Shareholder” definition of TAA

“Skills Development Levies Act” definition of TAA

“Tax” definition of TAA

“Taxable event” definition of TAA

“Tax Act” definition of TAA

“Tax board” definition of TAA

“Tax court” definition of TAA

“Tax debt” definition of TAA

“Tax Ombud” definition of TAA

“Tax period” definition of TAA

“Taxpayer” definition of TAA

“Taxpayer information” definition of TAA

“Taxpayer reference number” definition of TAA

“Thing” definition of TAA

“This Act” definition of TAA

“Transfer Duty Act” definition of TAA

“Understatement penalty” definition of TAA

“Unemployment Insurance Contribution Act” definition of TAA

“Value-Added Tax Act” definition of TAA

“Withholding agent” definition of TAA

“Tax offence” definition of TAA

Chapter 1 (TAA) – Definitions

Chapter 2 - General administration provisions (TAA)

Part A - In general (TAA)

Section 2 (TAA) - Purpose of Act

Section 2 (TAA) – Purpose of Act

Section 3 (TAA) - Administration of Act

Section 3 (TAA) – Administration of tax Acts

Section 4 (TAA) - Application of Act

Section 4 (TAA) – Application of Act

Section 5 (TAA) - Practice generally prevailing

Section 5 (TAA) – Practice generally prevailing

Part A – In general (TAA)

Part B - Powers and duties of SARS and SARS officials (TAA)

Section 6 (TAA) - Powers and duties

Section 6 (TAA) – Powers and duties

Section 7 (TAA) - Conflict of interest

Section 7 (TAA) – Conflict of interest

Section 8 (TAA) - Identity cards

Section 8 (TAA) – Identity cards

Section 9 (TAA) - Decision or notice by SARS

Section 9 (TAA) – Decision or notice by SARS

Part B – Powers and duties of SARS and SARS officials (TAA)

Part C - Delegations (TAA)

Section 10 (TAA) - Delegations by the Commissioner

Section 10 (TAA) – Delegations by the Commissioner

Part C – Delegations (TAA)

Part D - Authority to act in legal proceedings (TAA)

Section 11 (TAA) - Legal proceedings involving Commissioner

Section 11 (TAA) – Legal proceedings involving Commissioner

Section 12 (TAA) - Right of appearance in proceedings

Section 12 (TAA) – Right of appearance in proceedings

Part D – Authority to act in legal proceedings (TAA)

Part E - Powers and duties of Minister (TAA)

Section 13 (TAA) - Powers and duties of Minister

Section 13 (TAA) – Powers and duties of Minister

Section 14 (TAA) - Power of Minister to appoint Tax Ombud

Section 14 (TAA) – Power of Minister to appoint Tax Ombud

Part E – Powers and duties of Minister (TAA)

Part F - Powers and duties of Tax Ombud (TAA)

Section 15 (TAA) - Ofifce of Tax Ombud

Section 15 (TAA) – Office of Tax Ombud

Section 16 (TAA) - Mandate of Tax Ombud

Section 16 (TAA) – Mandate of Tax Ombud

Section 17 (TAA) - Limitations on authority

Section 17 (TAA) – Limitations on authority

Section 18 (TAA) - Review of complaint

Section 18 (TAA) – Review of complaint

Section 19 (TAA) - Reports by Tax Ombud

Section 19 (TAA) – Reports by Tax Ombud

Section 20 (TAA) - Resolution and recommendations

Section 20 (TAA) – Resolution and recommendation

Section 21 (TAA) - Confidentiality

Section 21 (TAA) – Confidentiality

Part F – Powers and duties of Tax Ombud (TAA)

Chapter 2 – General administration provisions (TAA)

Chapter 3 - Registration (TAA)

Section 22 (TAA) - Registration requirements

Section 22 (TAA) – Registration requirements

Section 23 (TAA) - Communication of changes in particulars

Section 23 (TAA) – Communication of changes in particulars

Section 24 (TAA) - Taxpayer reference number

Section 24 (TAA) – Taxpayer reference number

Chapter 3 – Registration (TAA)

Chapter 4 - Returns and records (TAA)

Part A - General (TAA)

Section 25 (TAA) - Submission of return

Section 25 (TAA) – Submission of return

Section 26 (TAA) - Third party returns

Section 26 (TAA) – Third party returns

Section 27 (TAA) - Other returns required

Section 27 (TAA) – Other returns required

Section 28 (TAA) - Statement concerning accounts

Section 28 (TAA) – Statement concerning accounts

Section 29 (TAA) - Duty to keep records

Section 29 (TAA) – Duty to keep records

Section 30 (TAA) - Form of records kept or retained

Section 30 (TAA) – Form of records kept or retained

Section 31 (TAA) - Inspection of records

Section 31 (TAA) – Inspection of records

Section 32 (TAA) - Retention period in case of audit, objection or appeal

Section 32 (TAA) – Retention period in case of audit, objection or appeal

Section 33 (TAA) - Translation

Section 33 (TAA) – Translation

Part A – General (TAA)

Part B - Reportable Arrangements (TAA)

Section 34 (TAA) - Definitions

Section 34 (TAA) – Definitions

“Arrangement” definition of section 34 of TAA

“Financial benefit” definition of section 34 of TAA

“Financial reporting standards” definition of section 34 of TAA

“Participant” definition of section 34 of TAA

“Pre-tax profit” definition of section 34 of TAA

“Promoter” definition of section 34 of TAA

“Reportable arrangement” definition of section 34 of TAA

“Tax benefit” definition of TAA

Section 35 (TAA) - Reportable arrangements

Section 35 (TAA) – Reportable arrangements

Section 36 (TAA) - Excluded arrangements

Section 36 (TAA) – Excluded arrangements

Section 37 (TAA) - Disclosure obligation

Section 37 (TAA) – Disclosure obligation

Section 38 (TAA) - Information to be submitted

Section 38 (TAA) – Information to be submitted

Section 39 (TAA) - Reportable arrangements reference number

Section 39 (TAA) – Reportable arrangement reference number

Part B – Reportable arrangements (TAA)

Chapter 4 – Returns and records (TAA)

Chapter 5 - Information gathering (TAA)

Part A - General rules for inspection, verification, audit and criminal investigation (TAA)

Section 40 (TAA) - Selection for inspection, verification or audit

Section 40 (TAA) – Selection for inspection, verification or audit

Section 41 (TAA) - Authorisation for SARS official to conduct audit or criminal investigation

Section 41 (TAA) – Authorisation for SARS official to conduct audit or criminal investigation

Section 42 (TAA) - Keeping taxpayer informed

Section 42 (TAA) – Keeping taxpayer informed

Section 42A (TAA) - Procedure where legal professional privilege is asserted

Section 42A (TAA) – Procedure where legal professional privilege is asserted

Section 43 (TAA) - Referral for criminal investigation

Section 43 (TAA) – Referral for criminal investigation

Section 44 (TAA) - Conduct of criminal investigation

Section 44 (TAA) – Conduct of criminal investigation

Part A – General rules for inspection, verification, audit and criminal investigation (TAA)

Part B - Inspection, request for relevant material, audit and criminal investigation (TAA)

Section 45 (TAA) - Inspection

Section 45 (TAA) – Inspection

Section 46 (TAA) - Request for relevant material

Section 46 (TAA) – Request for relevant material

Section 47 (TAA) - Production of relevant material in person

Section 47 (TAA) – Production of relevant material in person

Section 48 (TAA) - Field audit, or criminal investigation

Section 48 (TAA) – Field audit or criminal investigation

Section 49 (TAA) - Assistance during field audit or criminal investigation

Section 49 (TAA) – Assistance during field audit or criminal investigation

Part B – Inspection, request for relevant material, audit and criminal investigation (TAA)

Part C - Inquiries (TAA)

Section 50 (TAA) - Authorisation for inquiry

Section 50 (TAA) – Authorisation for inquiry

Section 51 (TAA) - Inquiry order

Section 51 (TAA) – Inquiry order

Section 52 (TAA) - Inquiry proceedings

Section 52 (TAA) – Inquiry proceedings

Section 53 (TAA) - Notice to appear

Section 53 (TAA) – Notice to appear

Section 54 (TAA) - Powers of presiding officer

Section 54 (TAA) – Powers of presiding officer

Section 55 (TAA) - Witness fees

Section 55 (TAA) – Witness fees

Section 56 (TAA) - Confidentiality of proceedings

Section 56 (TAA) – Confidentiality of proceedings

Section 57 (TAA) - Incriminating evidence

Section 57 (TAA) – Incriminating evidence

Section 58 (TAA) - Inquiry not suspended by civil or criminal proceedings

Section 58 (TAA) – Inquiry not suspended by civil or criminal proceedings

Part C – Inquiries (TAA)

Part D - Search and seizure (TAA)

Section 59 (TAA) - Application for warrant

Section 59 (TAA) – Application for warrant

Section 60 (TAA) - Issuance of warrant

Section 60 (TAA) – Issuance of warrant

Section 61 (TAA) - Carrying out search

Section 61 (TAA) – Carrying out search

Section 62 (TAA) - Search of premises not identified in warrant

Section 62 (TAA) – Search of premises not identified in warrant

Section 63 (TAA) - Search without warrant

Section 63 (TAA) – Search without warrant

Section 64 (TAA) - Legal professional privilege

Section 64 (TAA) – Legal professional privilege

Section 65 (TAA) - Person's right to examine and make copies

Section 65 (TAA) – Person’s right to examine and make copies

Section 66 (TAA) - Application for return of seized relevant material or costs of damages

Section 66 (TAA) – Application for return of seized relevant material or costs of damages

Part D – Search and seizure (TAA)

Chapter 5 – Information gathering (TAA)

Chapter 6 - Confidentiality of information (TAA)

Section 67 (TAA) - General prohibition of disclosure

Section 67 (TAA) – General prohibition of disclosure

Section 68 (TAA) - SARS confidential information and disclosure

Section 68 (TAA) – SARS confidential information and disclosure

Section 69 (TAA) - Secrecy of taxpayer information and general disclosure

Section 69 (TAA) – Secrecy of taxpayer information and general disclosure

Section 70 (TAA) - Disclosure to other entities

Section 70 (TAA) – Disclosure to other entities

Section 71 (TAA) - Disclosure in criminal, public safety or environmental matters

Section 71 (TAA) – Disclosure in criminal, public safety or environmental matters

Section 72 (TAA) - Self-incrimination

Section 72 (TAA) – Self-incrimination

Section 73 (TAA) - Disclosure to taxpayer of own record

Section 73 (TAA) – Disclosure to taxpayer of own record

Section 74 (TAA) - Publication of names of offenders

Section 74 (TAA) – Publication of names of offenders

Chapter 6 – Confidentiality of information (TAA)

Chapter 7 - Advance rulings (TAA)

Section 75 (TAA) - Definitions

Section 75 (TAA) – Definitions

“Advance ruling” definition of section 75 of TAA

“Applicant” definition of section 75 of TAA

“Application” definition of section 75 of TAA

“Binding class ruling” definition of section 75 of TAA

“Binding effect” definition of section 75 of TAA

“Binding general ruling” definition of section 75 of TAA

“Binding private ruling” definition of section 75 of TAA

“Class” definition of section 75 of TAA

“Class members” definition of section 75 of TAA

“Non-binding private opinion” definition of section 75 of TAA

“Proposed transaction” definition of section 75 of TAA

“Transaction” definition of section 75 of TAA

Section 76 (TAA) - Purpose of advance rulings

Section 76 (TAA) – Purpose of advance rulings

Section 77 (TAA) - Scope of advance rulings

section 77 (TAA) – Scope of advance rulings

Section 78 (TAA) - Private rulings and class rulings

Section 78 (TAA) – Private rulings and class rulings

Section 79 (TAA) - Applications for advance rulings

Section 79 (TAA) – Applications for advance rulings

Section 80 (TAA) - Rejection of application for advance ruling

Section 80 (TAA) – Rejection of application for advance ruling

Section 81 (TAA) - Fees for advance rulings

Section 81 (TAA) – Fees for advance rulings

Section 82 (TAA) - Binding effect of advance rulings

Section 82 (TAA) – Binding effect of advance rulings

Section 83 (TAA) - Applicability of advance rulings

Section 83 (TAA) – Applicability of advance rulings

Section 84 (TAA) - Rulings rendered void

Section 84 (TAA) – Rulings rendered void

Section 85 (TAA) - Subsequent changes in tax law

Section 85 (TAA) – Subsequent changes in tax law

Section 86 (TAA) - Withdrawal or modification of advance rulings

Section 86 (TAA) – Withdrawal or modification of advance rulings

Section 87 (TAA) - Publication of advance rulings

Section 87 (TAA) – Publication of advance rulings

Section 88 (TAA) - Non-binding private opinions

Section 88 (TAA) – Non-binding private opinions

Section 89 (TAA) - General rulings

Section 89 (TAA) – Binding general rulings

Section 90 (TAA) - Procedures and guidelines for advance rulings

Section 90 (TAA) – Procedures and guidelines for advance rulings

Chapter 7 – Advance rulings (TAA)

Chapter 8 - Assessments (TAA)

Section 91 (TAA) - Original assessments

Section 91 (TAA) – Original assessments

Section 92 (TAA) - Additional assessments

Section 92 (TAA) – Additional assessments

Section 93 (TAA) - Reduced assessments

Section 93 (TAA) – Reduced assessments

Section 94 (TAA) - Jeopardy assessments

Section 94 (TAA) – Jeopardy assessments

Section 95 (TAA) - Estimation of assessments

Section 95 (TAA) – Estimation of assessments

Section 96 (TAA) - Notice of assessment

Section 96 (TAA) – Notice of assessment

Section 97 (TAA) - Recording of assessments

Section 97 (TAA) – Recording of assessments

Section 98 (TAA) - Withdrawal of assessments

Section 98 (TAA) – Withdrawal of assessments

Section 99 (TAA) - Period of limitations for issuance of assessments

Section 99 (TAA) – Period of limitations for issuance of assessments

Section 100 (TAA) - Finality of assessment or decision

Section 100 (TAA) – Finality of assessment or decision

Chapter 8 – Assessments (TAA)

Chapter 9 - Dispute resolution (TAA)

Part A - General (TAA)

Section 101 (TAA) - Definitions

Section 101 (TAA) – Definitions

“Appellant” definition of section 101 of TAA

“Decision” definition of section 101 of TAA

“Registrar” definition of section 101 of TAA

Section 102 (TAA) - Burden of proof

Section 102 (TAA) – Burden of proof

Section 103 (TAA) - Rules for dispute resolution

Section 103 (TAA) – Rules for dispute resolution

Part A – General (TAA)

Part B - Objection and appeal (TAA)

Section 104 (TAA) - Objection against assessment or decision

Section 104 (TAA) – Objection against assessment or decision

Section 105 (TAA) - Forum for dispute of assessment or decision

Section 105 (TAA) – Forum for dispute of assessment or decision

Section 106 (TAA) - Decision on objection

Section 106 (TAA) – Decision on objection

Section 107 (TAA) - Appeal against assessment or decision

Section 107 (TAA) – Appeal against assessment or decision

Part B – Objection and appeal (TAA)

Part C - Tax board (TAA)

Section 108 (TAA) - Establishment of tax board

Section 108 (TAA) – Establishment of tax board

Section 109 (TAA) - Jurisdiction of tax board

Section 109 (TAA) – Jurisdiction of tax board

Section 110 (TAA) - Constitution of tax board

Section 110 (TAA) – Constitution of tax board

Section 111 (TAA) - Appointment of chairpersons

Section 111 (TAA) – Appointment of chairpersons

Section 112 (TAA) - Clerk of tax board

Section 112 (TAA) – Clerk of tax board

Section 113 (TAA) - Tax board procedure

Section 113 (TAA) – Tax board procedure

Section 114 (TAA) - Decision of tax board

Section 114 (TAA) – Decision of tax board

Section 115 (TAA) - Referral of appeal to tax court

Section 115 (TAA) – Referral of appeal to tax court

Part C – Tax board (TAA)

Part D - Tax court (TAA)

Section 116 (TAA) - Establishment of tax court

Section 116 (TAA) – Establishment of tax court

Section 117 (TAA) - Jurisdiction of tax court

Section 117 (TAA) – Jurisdiction of tax court

Section 118 (TAA) - Consitution of tax court

Section 118 (TAA) – Constitution of tax court

Section 119 (TAA) - Nomination of president of tax court

Section 119 (TAA) – Nomination of president of tax court

Section 120 (TAA) - Appointment of panel of tax court members

Section 120 (TAA) – Appointment of panel of tax court members

Section 121 (TAA) - Appointment of registrar of tax court

Section 121 (TAA) – Appointment of registrar of tax court

Section 122 (TAA) - Conflict of interest of tax court members

Section 122 (TAA) – Conflict of interest of tax court members

Section 123 (TAA) - Death, retirement or incapability of judge or member

Section 123 (TAA) – Death, retirement or incapability of judge or member

Section 124 (TAA) - Sitting of tax court not public

Section 124 (TAA) – Sitting of tax court not public

Section 125 (TAA) - Appearance at hearing of tax court

Section 125 (TAA) – Appearance at hearing of tax court

Section 126 (TAA) - Subpoena of witness to tax court

Section 126 (TAA) – Subpoena of witness to tax court

Section 127 (TAA) - Non-attendance by witness or failure to give evidence

Section 127 (TAA) – Non-attendance by witness or failure to give evidence

Section 128 (TAA) - Contempt of tax court

Section 128 (TAA) – Contempt of tax court

Section 129 (TAA) - Decision by tax court

Section 129 (TAA) – Decision by tax court

Section 130 (TAA) - Order for costs by tax court

Section 130 (TAA) – Order for costs by tax court

Section 131 (TAA) - Registrar to notify parties of judgement of tax court

Section 131 (TAA) – Registrar to notify parties of judgment of tax court

Section 132 (TAA) - Publication of judgement of tax court

Section 132 (TAA) – Publication of judgment of tax court

Part D – Tax court (TAA)

Part E - Appeal against tax court decision (TAA)

Section 133 (TAA) - Appeal against decision of tax court

Section 133 (TAA) – Appeal against decision of tax court

Section 134 (TAA) - Notice of intention to appeal tax court decision

Section 134 (TAA) – Notice of intention to appeal tax court decision

Section 135 (TAA) - Leave to appeal to Supreme Court of Appeal against tax court decision

Section 135 (TAA) – Leave to appeal Supreme Court of Appeal against tax court decision

Section 136 (TAA) - Failure to lodge notice of intention to appeal tax court decision

Section 136 (TAA) – Failure to lodge notice of intention to appeal tax court decision

Section 137 (TAA) - Notice by registrar of period for appeal of tax court decision

Section 137 (TAA) – Notice by registrar of period for appeal of tax court decision

Section 138 (TAA) - Notice of appeal to Supreme Court of Appeal against tax court decision

Section 138 (TAA) – Notice of appeal to Supreme Court of Appeal against tax court decision

Section 139 (TAA) - Notice of cross appeal of tax court decision

Section 139 (TAA) – Notice of cross-appeal of tax court decision

Section 140 (TAA) - Record of appeal of tax court decision

Section 140 (TAA) – Record of appeal of tax court decision

Section 141 (TAA) - Abandonment of judgement

Section 141 (TAA) – Abandonment of judgment

Part E – Appeal against tax court decision (TAA)

Part F - Settlement of dispute (TAA)

Section 142 (TAA) - Definitions

Section 142 (TAA) – Definitions

“Dispute” definition of section 142 of TAA

“Settle” definition of section 142 of TAA

Section 143 (TAA) - Purpose of Part

Section 143 (TAA) – Purpose of Part

Section 144 (TAA) - Initiation of settlement procedure

Section 144 (TAA) – Initiation of settlement procedure

Section 145 (TAA) - Circumstances where settlement is inappropriate

Section 145 (TAA) – Circumstances where settlement is inappropriate

Section 146 (TAA) - Circumstances where settlement is appropriate

Section 146 (TAA) – Circumstances where settlement is appropriate

Section 147 (TAA) - Procedure for settlement

Section 147 (TAA) – Procedure for settlement

Section 148 (TAA) - Finality of settlement agreement

Section 148 (TAA) – Finality of settlement agreement

Section 149 (TAA) - Registrar of settlements and reporting

Section 149 (TAA) – Register of settlements and reporting

Section 150 (TAA) - Alteration of assessment or decision on settlement

Section 150 (TAA) – Alteration of assessment or decision on settlement

Part F – Settlement of dispute (TAA)

Chapter 9 – Dispute resolution (TAA)

Chapter 10 (TAA) - Tax liability and payment

Part A - Taxpayers (TAA)

Section 151 (TAA) - Taxpayer

Section 151 (TAA) – Taxpayer

Section 152 (TAA) - Person chargeable to tax

Section 152 (TAA) – Person chargeable to tax

Section 153 (TAA) - Representative taxpayer

Section 153 (TAA) – Representative taxpayer

Section 154 (TAA) - Liability of representative taxpayer

Section 154 (TAA) – Liability of representative taxpayer

Section 155 (TAA) - Personal liability of representative taxpayer

Section 155 (TAA) – Personal liability of representative taxpayer

Section 156 (TAA) - Withholding agent

Section 156 (TAA) – Withholding agent

Section 157 (TAA) - Personal liability of withholding agent

Section 157 (TAA) – Personal liability of withholding agent

Section 158 (TAA) - Responsible third party

Section 158 (TAA) – Responsible third party

Section 159 (TAA) - Personal liability of responsible third party

Section 159 (TAA) – Personal liability of responsible third party

Section 160 (TAA) - Right to recovery of taxpayer

Section 160 (TAA) – Right to recovery of taxpayer

Section 161 (TAA) - Security by taxpayer

Section 161 (TAA) – Security by taxpayer

Part A – Taxpayers (TAA)

Part B - Payment of tax (TAA)

Section 162 (TAA) - Determination of time and manner of payment of tax

Section 162 (TAA) – Determination of time and manner of payment of tax

Section 163 (TAA) - Preservation order

Section 163 (TAA) – Preservation order

Section 164 (TAA) - Payment of tax pending objection or appeal

Section 164 (TAA) – Payment of tax pending objection or appeal

Part B – Payment of tax (TAA)

Part C - Taxpayer account and allocation of payments (TAA)

Section 165 (TAA) - Taxpayer account

Section 165 (TAA) – Taxpayer account

Section 166 (TAA) - Allocation of payments

Section 166 (TAA) – Allocation of payments

Part C – Taxpayer account and allocation of payments (TAA)

Part D - Deferral of payment (TAA)

Section 167 (TAA) - Instalment payment agreement

Section 167 (TAA) – Instalment payment agreement

Section 168 (TAA) - Criteria for installment payment agreement

Section 168 (TAA) – Criteria for instalment payment agreement

Part D – Deferral of payment (TAA)

Chapter 10 – Tax liability and payment (TAA)

Chapter 11 - Recovery of tax (TAA)

Part A - General (TAA)

Section 169 (TAA) - Debt due to SARS

Section 169 (TAA) – Debt due to SARS

Section 170 (TAA) - Evidence as to assessment

Section 170 (TAA) – Evidence as to assessment

Section 171 (TAA) - Period of limitation on collection of tax

Section 171 (TAA) – Period of limitation on collection of tax

Part A – General (TAA)

Part B - Judgement procedure (TAA)

Section 172 (TAA) - Application for civil judgement for recovery of tax

Section 172 (TAA) – Application for civil judgment for recovery of tax

Section 173 (TAA) - Jurisdiction of Magistrates' Court in judgement procedure

Section 173 (TAA) – Jurisdiction of Magistrates’ Court in judgment procedure

Section 174 (TAA) - Effect of statement filed with clerk or registrar

Section 174 (TAA) – Effect of statement filed with clerk or registrar

Section 175 (TAA) - Amendment of statement filed with clerk or registrar

Section 175 (TAA) – Amendment of statement filed with clerk or registrar

Section 176 (TAA) - Withdrawal of statement and reinstitution of proceedings

Section 176 (TAA) – Withdrawal of statement and reinstatement of proceedings

Part B – Judgment procedure (TAA)

Part C - Sequestration, liquidation and winding-up proceedings (TAA)

Section 177 (TAA) - Institution of sequestration, liquidation or winding-up proceedings

Section 177 (TAA) – Institution of sequestration, liquidation or winding-up proceedings

Section 178 (TAA) - Jurisdiction of court in sequestration, liquidation or winding-up proceedings

Section 178 (TAA) – Jurisdiction of court in sequestration, liquidation or winding-up proceedings

Part C – Sequestration, liquidation and winding-up proceedings (TAA)

Part D - Collection of tax debt from third parties (TAA)

Section 179 (TAA) - Liability of third party appointed to satisfy tax debts

Section 179 (TAA) – Liability of third party appointed to satisfy tax debts

Section 180 (TAA) - Liability of financial management for tax debts

Section 180 (TAA) – Liability of financial management for tax debts

Section 181 (TAA) - Liability of shareholders for tax debts

Section 181 (TAA) – Liability of shareholders for tax debts

Section 182 (TAA) - Liability of transferee for tax debts

Section 182 (TAA) – Liability of transferee for tax debts

Section 183 (TAA) - Liability of person assisting in dissipation of assets

Section 183 (TAA) – Liability of person assisting in dissipation of assets

Section 184 (TAA) - Recovery of tax debts from other persons

Section 184 (TAA) – Recovery of tax debts from other persons

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

Section 185 (TAA) – Tax recovery on behalf of foreign governments

Part E – Assisting foreign governments (TAA)

Part F - Remedies with respect to foreign assets (TAA)

Section 186 (TAA) - Compulsory repatriation of foreign assets of taxpayer

Section 186 (TAA) – Compulsory repatriation of foreign assets of taxpayer

Part F – Remedies with respect to foreign assets (TAA)

Chapter 11 – Recovery of tax (TAA)

Chapter 12 - Interest (TAA)

Section 187 (TAA) - General interest rules

Section 187 (TAA) – General interest rules

Section 188 (TAA) - Period over which interest accrues

Section 188 (TAA) – Period over which interest accrues

Section 189 (TAA) - Rate at which interest is charged

Section 189 (TAA) – Rate at which interest is charged

Chapter 12 – Interest (TAA)

Chapter 13 - Refunds (TAA)

Section 190 (TAA) - Refunds of excess payments

Section 190 (TAA) – Refunds of excess payments

Section 191 (TAA) - Refunds subject to set-off and deferral

Section 191 (TAA) – Refunds subject to set-off and deferral

Chapter 13 – Refunds (TAA)

Chapter 14 - Write off or compromise of tax debts (TAA)

Part A - General provisions (TAA)

Section 192 (TAA) - Definitions

Section 192 (TAA) – Definitions

“Companies Act” definition of section 192 of TAA

“Compromise” definition of section 192 of TAA

“Debtor” definition of section 192 of TAA

“Write off” definition of section 192 of TAA

Section 193 (TAA) - Purpose of Chapter

Section 193 (TAA) – Purpose of Chapter

Section 194 (TAA) - Application of Chapter

Section 194 (TAA) – Application of Chapter

Part A – General provisions (TAA)

Part B - Temporary write off of tax debt (TAA)

Section 195 (TAA) - Temporary write off of tax debt

Section 195 (TAA) – Temporary write off of tax debt

Section 196 (TAA) - Tax debt uneconomical to pursue

Section 196 (TAA) – Tax debt uneconomical to pursue

Part B – Temporary write off of tax debts (TAA)

Part C - Permanent write off of tax debt (TAA)

Section 197 (TAA) - Permanent write off of tax debt

Section 197 (TAA) – Permanent write off of tax debt

Section 198 (TAA) - Tax debt irrecoverable at law

Section 198 (TAA) – Tax debt irrecoverable at law

Section 199 (TAA) - Procedure for writing off tax debt

Section 199 (TAA) – Procedure for writing off tax debt

Part C – Permanent write off of tax debt (TAA)

Part D - Compromise of tax debt (TAA)

Section 200 (TAA) - Compromise of tax debt

Section 200 (TAA) – Compromise of tax debt

Section 201 (TAA) - Request by debtor for compromise of tax debt

Section 201 (TAA) – Request by debtor for compromise of tax debt

Section 202 (TAA) - Consideration of request to compromise tax debt

Section 202 (TAA) – Consideration of request to compromise tax debt

Section 203 (TAA) - Circumstances where not appropriate to compromise tax debt

Section 203 (TAA) – Circumstances where not appropriate to compromise tax debt

Section 204 (TAA) - Procedure for compromise of tax debt

Section 204 (TAA) – Procedure for compromise of tax debt

Section 205 (TAA) - SARS not bound by compromise of tax debt

Section 205 (TAA) – SARS not bound by compromise of tax debt

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 206 (TAA) – Register of tax debts written off or compromised (TAA)

Section 207 (TAA) - Reporting by Commissioner of tax debts written off or compromised

Section 207 (TAA) – Reporting by Commissioner of tax debts written off or compromised

Part E – Records and reporting (TAA)

Chapter 14 – Write off or compromise of tax debts (TAA)

Chapter 15 - Administrative non-compliance penalties (TAA)

Part A - General (TAA)

Section 208 (TAA) - Definitions

Section 208 (TAA) – Definitions

“‘Administrative non-compliance penalty’ or ‘penalty'” definition of section 208 of TAA

“First incidence” definition of section 208 of TAA

“Penalty assessment” definition of section 208 of TAA

“Preceding year” definition of section 208 of TAA

“Remittance request” definition of section 208 of TAA

Section 209 (TAA) - Purpose of Chapter

Section 209 (TAA) – Purpose of Chapter

Part A – General (TAA)

Part B - Fixed amount penalties (TAA)

Section 210 (TAA) - Non-compliance subject to penalty

Section 210 (TAA) – Non-compliance subject to penalty

Section 211 (TAA) - Fixed amount penalty table

Section 211 (TAA) – Fixed amount penalty table

Section 212 (TAA) - Reportable arrangement penalty

Section 212 (TAA) – Reportable arrangement penalty

Part B – Fixed amount penalties (TAA)

Part C - Percentage based penalty

Section 213 (TAA) - Imposition of percentage based penalty

Section 213 (TAA) – Imposition of percentage based penalty

Part C – Percentage based penalty (TAA)

Part D - Procedure (TAA)

Section 214 (TAA) - Procedures for imposing penalty

Section 214 (TAA) – Procedures for imposing penalty

Section 215 (TAA) - Procedure to request remittance of penalty

Section 215 (TAA) – Procedure to request remittance of penalty

Part D – Procedure (TAA)

Part E - Remedies (TAA)

Section 216 (TAA) - Remittance of penalty for failure to register

Section 216 (TAA) – Remittance of penalty for failure to register

Section 217 (TAA) - Remittance of penalty for nominal or first incidence of non-compliance

Section 217 (TAA) – Remittance of penalty for nominal or first incidence of non-compliance

Section 218 (TAA) - Remittance of penalty in exceptional circumstances

Section 218 (TAA) – Remittance of penalty in exceptional circumstances

Section 219 (TAA) - Penalty incorrectly assessed

Section 219 (TAA) – Penalty incorrectly assessed

Section 220 (TAA) - Objection and appeal against decision not to remit penalty

Section 220 (TAA) – Objection and appeal against decision not to remit penalty

Part E – Remedies (TAA)

Chapter 15 – Administrative non-compliance penalties (TAA)

Chapter 16 - Understatement penalty (TAA)

Part A - Imposition of understatement penalty (TAA)

Section 221 (TAA) - Definitions

“Impermissible avoidance arrangement” definition of section 221 of TAA

Section 221 (TAA) – Definitions

“Repeat case” definition of section 221 of TAA

“Substantial understatement” definition of section 221 of TAA

“Tax” definition of section 221 of TAA

“Tax position” definition of section 221 of TAA

“Understatement” definition of section 221 of TAA

Section 222 (TAA) - Understatement penalty

Section 222 (TAA) – Understatement penalty

Section 223 (TAA) - Understatement penalty percentage table

Section 223 (TAA) – Understatement penalty percentage table

Section 224 (TAA) - Objection and appeal against imposition of understatement penalty

Section 224 (TAA) – Objection and appeal against imposition of understatement penalty

Part A – Imposition of understatement penalty (TAA)

Part B - Voluntary disclosure programme (TAA)

Section 225 (TAA) - Definitions

Section 225 (TAA) – Definitions

“Default” definition of section 225 of TAA

Section 226 (TAA) - Qualification of person subject to audit or investigation for voluntary disclosure

Section 226 (TAA) – Qualification of person subject to audit or investigation for voluntary disclosure

Section 227 (TAA) - Requirements for valid voluntary disclosure

Section 227 (TAA) – Requirements for valid voluntary disclosure

Section 228 (TAA) - No-name voluntary disclosure

Section 228 (TAA) – No-name voluntary disclosure

Section 229 (TAA) - Voluntary disclosure relief

Section 229 (TAA) – Voluntary disclosure relief

Section 230 (TAA) - Voluntary disclosure agreement

Section 230 (TAA) – Voluntary disclosure agreement

Section 231 (TAA) - Withdrawal of voluntary disclosure relief

Section 231 (TAA) – Withdrawal of voluntary disclosure relief

Section 232 (TAA) - Assessment or determination to give effect to agreement

Section 232 (TAA) – Assessment or determination to give effect to agreement

Section 233 (TAA) - Reporting of voluntary disclosure agreements

Section 233 (TAA) – Reporting of voluntary disclosure agreements

Part B – Voluntary disclosure programme (TAA)

Chapter 16 – Understatement penalty (TAA)

Chapter 17 - Criminal Offences (TAA)

Section 234 (TAA) - Criminal offences relating to non-compliance with tax Acts

Section 234 (TAA) – Criminal offence relating to non-compliance with tax Acts

Section 235 (TAA) - Evasion of tax and obtaining undue refunds by fraud or theft

Section 235 (TAA) – Evasion of tax and obtaining undue refunds by fraud or theft

Section 236 (TAA) - Criminal offences relating to secrecy provisions

Section 236 (TAA) – Criminal offences relating to secrecy provisions

Section 237 (TAA) - Criminal offences relating to filing return without authority

Section 237 (TAA) – Criminal offences relating to filing return without authority

Section 238 (TAA) - Jurisdiction of courts in criminal matters

Section 238 (TAA) – Jurisdiction of courts in criminal matters

Chapter 17 – Criminal offences (TAA)

Chapter 18 - Registration of tax practitioners and reporting of unprofessional conduct (TAA)

Section 239 (TAA) - Definitions

Section 239 (TAA) – Definitions

“Controlling body” definition of section 239 of TAA

“Recognised controlling body” definition of section 239 of TAA

Section 240 (TAA) - Registration of tax practioners

Section 240 (TAA) – Registration of tax practitioners

Section 240A (TAA) - Recognition of controlling bodies

Section 240A (TAA) – Recognition of controlling bodies

Section 241 (TAA) - Complaint to controlling body

Section 241 (TAA) – Complaint to controlling body

Section 242 (TAA) - Disclosure of information regarding complaint and remedies of taxpayer

Section 242 (TAA) – Disclosure of information regarding complaint and remedies of taxpayer

Section 243 (TAA) - Compaint considered by controlling body

Section 243 (TAA) – Complaint considered by controlling body

Chapter 18 – Registration of tax practitioners and reporting of unprofessional conduct (TAA)

Chapter 19 - General provisions (TAA)

Section 244 (TAA) - Deadlines

Section 244 (TAA) – Deadlines

Section 245 (TAA) - Power of Minister to determine date for submission of returns and payment of tax

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 246 (TAA) – Public officers of companies

Section 247 (TAA) - Company address for notices and documents

Section 247 (TAA) – Company address for notices and documents

Section 248 (TAA) - Public officer in event of liquidation, winding up or business rescue

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 249 (TAA) – Default in appointing public officer or address for notices or documents

Section 250 (TAA) - Authentication of documents

Section 250 (TAA) – Authentication of documents

Section 251 (TAA) - Delivery of documents to persons other than companies

Section 251 (TAA) – Delivery of documents to persons other than companies

Section 252 (TAA) - Delivery of documents to companies

Section 252 (TAA) – Delivery of documents to companies

Section 253 (TAA) - Documents delivered deemed to have been received

Section 253 (TAA) – Documents delivered deemed to have been received

Section 254 (TAA) - Defect does not affect validity

Section 254 (TAA) – Defect does not affect delivery

Section 255 (TAA) - Rules for electronic communication

Section 255 (TAA) – Rules for electronic communication

Section 256 (TAA) - Tax compliance status

Section 256 (TAA) – Tax compliance status

Section 257 (TAA) - Regulations by Minister

Section 257 (TAA) – Regulations by Minister

Chapter 19 – General provisions (TAA)

Chapter 20 - Transitional provisions (TAA)

Section 258 (TAA) - New taxpayer reference number

Section 258 (TAA) – New taxpayer reference number

Section 259 (TAA) - Appointment of Tax Ombud

Section 259 (TAA) – Appointment of Tax Ombud

Section 260 (TAA) - Provisions relating to secrecy

Section 260 (TAA) – Provisions related to secrecy

Section 261 (TAA) - Public officer previously appointed

Section 261 (TAA) – Public officer previously appointed

Section 262 (TAA) - Appointment of chairpersons of tax board

Section 262 (TAA) – Appointment of chairperson of tax board

Section 263 (TAA) - Appointment of members of tax board

Section 263 (TAA) – Appointment of members of tax court

Section 264 (TAA) - Continuation of tax board, tax court and court rules

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 265 (TAA) – Continuation of appointment to a post or office or delegation by Commissioner

Section 266 (TAA) - Continuation of authority to audit

Section 266 (TAA) – Continuation of authority to audit

Section 267 (TAA) - Conduct of inquiries and exexcution of search and seizure warrants

Section 267 (TAA) – Conduct of inquiries and execution of search and seizure warrants

Section 268 (TAA) - Application of Chapter 15

Section 268 (TAA) – Application of Chapter 15

Section 269 (TAA) - Continuation of authority, rights and obligations

Section 269 (TAA) – Continuation of authority, rights and obligations

Section 270 (TAA) - Application of Act to prior or continuing action

Section 270 (TAA) – Application of Act to prior or continuing action

Section 271 (TAA) - Amendment of legislation

Section 271 (TAA) – Amendment of legislation

Section 272 (TAA) - Short title and commencement

Section 272 (TAA) – Short title and commencement

Chapter 20 – Transitional provisions (TAA)

Schedule 1 (TAA)

Tax Administration Act 28 of 2011

Double Taxation Agreements

African Double Taxation Agreements

Cameroon - South Africa DTA

Cameroon – South Africa DTA

Algeria - South Africa DTA

Algeria – SA DTA

Botswana - South Africa DTA

Botswana – SA DTA

Democratic Republic of Congo (DRC) - South Africa DTA

Democratic Republic of Congo (DRC) – SA DTA

Egypt - South Africa DTA

Egypt – SA DTA

Ethiopia - South Africa DTA

Ethiopia – SA DTA

Ghana - South Africa DTA

Ghana – SA DTA

Kenya - South Africa DTA

Kenya – South Africa DTA

Lesotho - South Africa DTA

Lesotho – SA DTA

Malawi - South Africa DTA

Malawi – SA DTA

Mauritius - South Africa DTA

Mauritius – SA DTA

Mozambique - South Africa DTA

Mozambique – SA DTA

Namibia - South Africa DTA

Namibia – SA DTA

Nigeria - South Africa DTA

Nigeria – SA DTA

Rwanda - South Africa DTA

Rwanda – SA DTA

Seychelles - South Africa DTA (including protocol amendments)

Seychelles – SA DTA (including Protocol amendments)

Swaziland - South Africa DTA

Swaziland – SA DTA

Tanzania - South Africa DTA

Tanzania – SA DTA

Tunisia - South Africa DTA

Tunisia – SA DTA

Uganda - South Africa DTA

Uganda – SA DTA

Zambia - South Africa DTA

Zambia – SA DTA

Zimbabwe - South Africa DTA

Zimbabwe – SA DTA

Cameroon – South Africa DTA

Ex-Africa Double Taxation Agreements

Australia - South Africa DTA (including protocol amendments)

Australia – SA DTA (Protocol amendments)

Australia – SA DTA (excluding Protocol amendments)

Austria - South Africa DTA (including protocol amendments)

Austria – SA DTA (including Protocol amendments)

Belarus - South Africa DTA

Belarus – SA DTA

Belgium - South Africa DTA

Belgium – SA DTA

Brazil - South Africa DTA (including protocol amendments)

Brazil – SA DTA (including protocol amendments)

Bulgaria - South Africa DTA

Bulgaria – SA DTA

Canada - South Africa DTA

Canada – SA DTA

Chile - South Africa DTA

Chile – South Africa DTA

China - South Africa DTA

China – SA DTA

Croatia - South Africa DTA

Croatia – SA DTA

Cyprus - South Africa DTA

Cyprus – SA DTA

Czech Republic - South Africa DTA

Czech Republic – SA DTA

Denmark - South Africa DTA

Denmark – SA DTA

Finland - South Africa DTA

Finland – SA DTA

France - South Africa DTA

France – SA DTA

Germany - South Africa DTA

Germany – SA DTA

Greece - South Africa DTA

Greece – SA DTA

Hungary - South Africa DTA

Hungary – SA DTA

Hong Kong - South Africa DTA

Hong Kong – South Africa DTA

India - South Africa DTA (including protocol amendments)

India – SA DTA (including Protocol amendments)

Indonesia - South Africa DTA

Indonesia – SA DTA

Iran - South Africa DTA

Iran – SA DTA

Ireland - South Africa DTA (including protocol amendments)

Ireland – SA DTA (including Protocol amendments)

Israel - South Africa DTA

Israel – SA DTA

Italy - South Africa DTA

Italy – SA DTA

Japan - South Africa DTA

Japan – SA DTA

Korea - South Africa DTA

Korea – SA DTA

Kuwait - South Africa DTA

Kuwait – SA DTA

Luxembourg - South Africa DTA

Luxembourg – SA DTA

Malaysia - South Africa DTA (including protocol amendments)

Malaysia – SA DTA (including Protocol amendments)

Malta - South Africa DTA (including protocol amendments)

Malta – SA DTA (including Protocol amendments)

Mexico - South Africa DTA

Mexico – SA DTA

Netherlands - South Africa DTA (including protocol amendments)

Netherlands – SA DTA (including Protocol amendments)

New Zealand - South Africa DTA

New Zealand – SA DTA

Norway - South Africa DTA

Norway – SA DTA

Oman - South Africa DTA (including protocol amendments)

Oman – SA DTA (including Protocol amendments)

Pakistan - South Africa DTA

Pakistan – SA DTA

Poland - South Africa DTA

Poland – SA DTA

Portugal - South Africa DTA

Portugal – SA DTA

Qatar - South Africa DTA

Qatar – South Africa DTA

Romania - South Africa DTA

Romania – SA DTA

Russian Federation - South Africa DTA

Russian Federation – SA DTA

Saudi Arabia - South Africa DTA

Saudi Arabia – SA DTA

Singapore - South Africa DTA

Singapore – SA DTA

Slovak Republic - South Africa DTA

Slovak Republic – SA DTA

Spain - South Africa DTA

Spain – SA DTA

Sweden - South Africa DTA (including protocol amendments)

Sweden – SA DTA (including Protocol amendments)

Switzerland - South Africa DTA

Switzerland – SA DTA

Taiwan - South Africa DTA

Taiwan – SA DTA

Thailand - South Africa DTA

Thailand – SA DTA

Turkey - South Africa DTA (including protocol amendments)

Turkey – SA DTA (including protocol amendments)

Ukraine - South Africa DTA

Ukraine – SA DTA

United Arab Emirates - South Africa DTA

United Arab Emirates – South Africa DTA

United Kingdom (UK) - South Africa DTA (including protocol amendments)

United Kingdom (UK) – SA DTA (including Protocol amendments)

United States of America (USA) - South Africa DTA

United States of America (USA) – SA DTA

Double Taxation Agreements

SARS Income Tax Interpretation Notes

Interpretation Note 1 (IN1) (v3) - Provisional Tax Estimates

Interpretation Note 1 (IN1) – 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 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 3 (IN3) – Resident: definition in relation to natural person – ordinarily resident

Interpretation Note 4 (IN4) (v5) - Resident Definition - Natural Person Physical Presence

Interpretation Note 4 (IN4) – Resident: definition in relation to natural person – physical presence test

Interpretation Note 5 (IN5) (v2) - [Archived on 6 March 2017] Employees' tax: directors of private companies

Interpretation Note 5 (IN5) (v2) – [Archived on 6 March 2017] Employees’ tax: directors of private companies (which include persons in close corporations who perform functions similar to directors of companies

Interpretation Note 6 (IN6) (v2) - Residence - Place of Effective Management (POEM)

Interpretation Note 6 (IN6) – Resident: place of effective management (persons other than natural persons) – POEM

Interpretation Note 7 (IN7) - Restraint of Trade Payment

Interpretation Note 7 (IN7) – Restraint of trade payments

Interpretation Note 8 (IN8) (v3) - Insolvent Estates

Interpretation Note 8 (IN8) – Insolvent estates of natural persons

Interpretation Note 9 (IN9) (v7) - Small Business Corporations

Interpretation Note 9 (IN9) – Small Business Corporations

Interpretation Note 11 (IN11) (v4) - Trading Stock Assets Not Used

Interpretation Note 11 (IN11) – Trading stock – assets not used as trading stock

Interpretation Note 12 (IN12) - [Archived on 4 March 2021] Recoupment Assets - Deceased Estates

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 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 14 (IN14) – Allowances, advances and 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 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 16 (IN16) – Exemption from Income Tax: Foreign Employment Income

Interpretation Note 17 (IN17) (v5) - Employees Tax - Independent Contractors

Interpretation Note 17 (IN17) – Employees tax: independent contractors

Interpretation Note 18 (IN18) (v5) - Rebate Deduction - Foreign Tax Income

Interpretation Note 18 (IN18) (v5) – Rebate or deduction for foreign taxes on income

Interpretation Note 19 (IN19) (v5) - Year of Assessment - Accounts Accepted Other Than Last Day of February

Interpretation Note 19 (IN19) – Year of assessment of natural persons and trusts: accounts accepted to a date other than the last day of February

Interpretation Note 20 (IN20) (v8) - Additional Deduction Learnership Allowance

Interpretation Note 20 (IN20) – Additional deduction for 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 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 24 (IN24) – Public Benefit Organisations (PBOs) – trading rules – partial taxation of trading receipts

Interpretation Note 25 (IN25) (v3) - Resident - Natural Person - Application - Physical Presence

Interpretation Note 25 (IN25) – Resident: definition in relation to a natural person – application of the physical presence test in the year of death or insolvency

Interpretation Note 26 (IN26) - CCMA - Labour Court - Awards - Employees

Interpretation Note 26 (IN26) – Taxation of CCMA and Labour Court awards to employees and former employees

Interpretation Note 27 (IN27) - Personal Liability - Employers - Representative Employers - Shareholders - Directors

Interpretation Note 27 (IN27) – Personal liability of employers, representative, employers, shareholders and directors for outstanding employees’ tax

Interpretation Note 28 (IN28) (v3) - Home Office Expenses Deductions

Interpretation Note 28 (IN28) (v3) – Deductions: home office expenses incurred by persons in employment or persons holding and office

Interpretation Note 29 (IN29) (v2) - Farming Operations - Equalised Tax Rates

Interpretation Note 29 (IN29) – Farming operations: equalised rates of tax

Interpretation Note 33 (IN33) (v5) - Assessed losses: Companies: The “trade” and “income from trade” requirements (Section 20(1)(a))

Interpretation Note 33 (IN33) – Assessed losses: companies: the ‘trade’ and ‘income from trade’ requirements

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 34 (IN34) – Exemption from Income Tax: remuneration derived by a person as an officer or crew of a ship

Interpretation Note 35 (IN35) (v5) - Employees Tax - Personal Service Providers - Labour Brokers

Interpretation Note 35 (IN35) (v5) – Employees’ tax: personal service providers and 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 43 (IN43) – Circumstances in which amounts received or accrued on disposal of listed shares are deemed to be of a capital nature

Interpretation Note 44 (IN44) (v3) - Public Benefit Organisation (PBO) CGT

Interpretation Note 44 (IN44) – Public Benefit Organisations (PBOs): capital gains tax (CGT)

Interpretation Note 45 (IN45) (v3) - Deduction of Security Expenditure

Interpretation Note 45 (IN45) – Deduction of security expenditure

Interpretation Note 47 (IN47) (v5) - Wear and Tear - Depreciation Allowance

Interpretation Note 47 (IN47) – Wear-and-tear or depreciation allowance

Interpretation Note 48 (IN48) (v3) - Instalment Credit Agreements - Debtors Allowance

Interpretation Note 48 (IN48) – Instalment credit agreement and debtor’s allowance

Interpretation Note 50 (IN50) - Deduction - Scientific - Technological - Research Development

Interpretation Note 50 (IN50) – deduction for scientific or technological research and development

Interpretation Note 51 (IN51) (v6) - Pre-trade - Expenditure - Losses

Interpretation Note 51 (IN51) (v6) – Pre-trade expenditure and losses

Interpretation Note 53 (IN53) (v4) - Limitation - Allowances - Lessors - Affected Assets

Interpretation Note 53 (IN53) (v4) – Limitation of allowances granted to lessors of affected assets

Interpretation Note 54 (IN54) (v2) - Deductions - Corrupt Activities - Fines - Penalties

Interpretation Note 54 (IN54) – Deductions: corrupt activities, fines and penalties

Interpretation Note 55 (IN55) (v2) - Taxation - Directors - Employees - Vesting Equity Instruments

Interpretation Note 55 (IN55) – Taxation of directors and employees on vesting of equity instruments

Interpretation Note 58 (IN58) (v3) - Brummeria Case - Right of Use - Loan Capital - Interest Free

Interpretation Note 58 (IN58) (v3) – The ‘Brummeria case’ and the right to use loan capital interest-free

Interpretation Note 59 (IN59) (v3) - Tax Implications - Receipt - Accrual - Government Grants - Scrapping Payments

Interpretation Note 59 (IN59) (v3) – Tax implications of the receipt or accrual of government grants and government scrapping payments

Interpretation Note 60 (IN60) (v2) - Loss - Disposal - Depreciable Assets

Interpretation Note 60 (IN60) – Loss on disposal of depreciable assets

Interpretation Note 62 (IN62) - Broad Based Employee Share Plan

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 63 (IN63) – Rules for the translation of amounts measured in foreign currencies

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 64 (IN64) – Income Tax exemption: Bodies Corporate established under the Sectional Titles Act, Share Block Companies established under the Share Blocks Control Act and Associations of persons managing collective interests common 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 65 (IN65) – Trading stock: inclusion in income when applied, distributed or disposed of otherwise than in the ordinary course of trade

Interpretation Note 66 (IN66) - Scholarship - Bursaries

Interpretation Note 66 (IN66) – Scholarships or bursaries

Interpretation Note 67 (IN67) (v4) - Connected Persons

Interpretation Note 67 (IN67) – 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 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 69 (IN69) – Game farming

Interpretation Note 71 (IN71) - Long Service Awards

Interpretation Note 71 (IN71) – Long service awards

Interpretation Note 72 (IN72) - Right of Use - Motor Vehicle

Interpretation Note 72 (IN72) – Right of use of motor vehicles

Interpretation Note 73 (IN73) (v3) - Tax Implications - Rental Income - Tank Containers

Interpretation Note 73 (IN73) – Tax implications of rental income from tank containers

Interpretation Note 74 (IN74) (v3) - Deduction and Recoupment of Expenditure on Repairs

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 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 76 (IN76) – Tax treatment of tips for recipients, employers and patrons

Interpretation Note 77 (IN77) - Taxable Benefit - Employer-Provided Telephone or Computer Equipment

Interpretation Note 77 (IN77) – Taxable benefit: use of employer-provided telephone or computer equipment or employer-funded telecommunication services

Interpretation Note 78 ((IN78) - Allowance for Future Expenditure on Contracts

Interpretation Note 78 (IN78) – Allowance for future expenditure on contracts

Interpretation Note 79 (IN79) (v3) - Produce Held By Nursery Operations

Interpretation Note 79 (IN79) – Produce held by nursery operators

Interpretation Note 80 (IN80) - Income Tax Treatment of Stolen Money

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 86 (IN86) – Additional investment and training allowance for industrial policy projects

Interpretation Note 87 (IN87) (v3) - Headquarter companies

Interpretation Note 87 (IN87) – Headquarter companies

Interpretation Note 88 (IN88) - Tax deduction for amounts refunded

Interpretation Note 88 (IN88) – Tax deduction for amounts refunded

Interpretation Note 89 (IN89) - Maintenance orders and the tax-on-tax principle

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 90 (IN90) – 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 91 (IN91) (v2) – Reduction of debt

Interpretation Note 93 (IN93) (v3) - Taxation of foreign dividends

Interpretation Note 93 (IN93) – Taxation of foreign dividends

Interpretation Note 94 (IN94) - Contingent liabilities assumed in the acquisition of a going concern

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 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 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 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 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 99 (IN99) – Unclaimed benefits

Interpretation Note 101 (IN101) - Section 24I – Gains or losses on foreign exchange transactions

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 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 104 (IN104) – Exemption – Foreign pensions and transfers

Interpretation Note 105 (IN105) (v2) - Deductions in respect of buildings used by hotelkeepers (Section 13bis)

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 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 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 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 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 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 112 (IN112) – 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 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 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 115 (IN115) – Withholding tax on interest (Sections 50A to 50H)

Interpretation Note 116 (IN116) - Withholding tax on royalties (Sections 49A to 49H)

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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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)

Interpretation Note 134 (IN134) – Disposal of assets by deceased person, deceased estate, and transfer of assets between spouses (Sections 9HA, 9HB, 25 of ITA)

Interpretation Note 135 (IN135) - Sale and leaseback arrangements (Sections 23D, 23G of ITA)

Interpretation Note 135 (IN135) – Sale and leaseback arrangements (Sections 23D, 23G of ITA)

Interpretation Note 136 (IN136) - Public benefit organisations: Non-professional sport and recreation (Paragraph 9 of Part I of Ninth Schedule)

Interpretation Note 136 (IN136) – Public benefit organisations: Non-professional sport and recreation (Paragraph 9 of Part I of Ninth Schedule)

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 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 (PN4) – Treatment of gains and losses on foreign exchange transactions

Practice Note 4(a) (PN4(a))- Nominee directors: directors's fees

Practice Note 4(a) (PN4(a)) – Nominee directors: Directors’ fees

Practice Note 5 (PN5) - Tax implications of lending arrangements in respect of marketable securities

Practice Note 5 (PN5) – Tax implications of lending arrangements in respect of marketable securities

Practice Note 7 (including Addendum) (PN7) - Transfer pricing

Practice Note 7 (PN7) – Transfer pricing (including adendum)

Practice Note 22 (PN22) - Deduction of recurrent expenditure incurred by public companies

Practice Note 22 (PN22) – Deduction of recurrent expenditure incurred by public companies

Practice Note 31 (PN31) - (Withdrawn) Interest paid on money borrowed

Practice Note 31 (PN31) – (Withdrawn) Interest paid on money borrowed

Practice Note 35 (PN35) - Bequest of trust income to surviving spouse

Practice Note 35 (PN35) – Bequest of trust income to surviving spouse

Practice Note 36 (PN36) - Valuation of trading stock

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 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.

Practice Note 42 (PN42) – Process of manufacture, processes similar to process of manufacture, etc.