Income Tax Notices

The Government Notices on this page have been issued in terms of the Income Tax Act, 1962, and have been arranged in the year they have been published.

The navigation pane above can be used to locate Notices published in terms of any of the other tax Acts.

 

 


2017

Publication Date GG and Notice Numbers Description Implementation Date
​9 June 2017 ​GG 40898
Notice 547
​Notice in terms of section 25 of the Tax Administration Act, 2011 read with section 66(1) of the Income Tax Act, 1962 for submission of 2017 income tax returns ​9 June 2017
​7 April 2017 ​GG 40772
Notice 340

​Date upon which the employer must render a return (EMP501) as prescribed in paragraph 14(3)(a) of the Fourth Schedule to the Income Tax Act, 1962, section 8(2A) of the Unemployment Insurance Contributions Act, 2002, and section 6(2A) of the Skills Development Levies Act, 1999

​7 April 2017
​31 March 2017 ​GG 40757
Notice 308

​Notice in terms of section 12T in respect of a person or entity that may administer financial instrument or policy as tax free investment

​31 March 2017
​10 March 2017
​GG 40673
Notice 212

​Section 12I Tax Allowance Programme: Kansai Plascon (Pty) Ltd

​16 September 2016
​​​10 March 2017 ​​GG 40673
Notice 211

​Section 12I Tax Allowance Programme: Pioneer Foods (Pty) Ltd

​13 January 2017
​​​10 March 2017
​​GG 40673
Notice 210

​Section 12I Tax Allowance Programme: AGCO South Africa (Pty) Ltd

​13 January 2017
​​​10 March 2017
​​GG 40673
Notice 209 

​Section 12I Tax Allowance Programme: Siyanda Chrome Smelting Company (Pty) Ltd

​18 October 2016
​​​10 March 2017
​​GG 40673
Notice 208

​Section 12I Tax Allowance Programme: Idwala Industrial Holdings Ltd 

​13 January 2017
​​​10 March 2017
​​GG 40673
Notice 207

​Section 12I Tax Allowance Programme: Eskort Ltd

​13 January 2017
​​​10 March 2017
​​GG 40673
Notice 206

​Section 12I Tax Allowance Programme: AHRLAC Manufacturing (Pty) Ltd

​9 November 2016
​​​10 March 2017
​​GG 40673
Notice 205

​Section 12I Tax Allowance Programme: Main Street 1310 (Pty) Ltd

​16 September 2016
​​​10 March 2017
​​GG 40673
Notice 203

​Section 12I Tax Allowance Programme: Lucchini South Africa (Pty) Ltd

​13 January 2017
​​10 March 2017
​​GG 40673
Notice 202

​Section 12I Tax Allowance Programme: Rhodes Food Group (Pty) Ltd

​18 October 2016
​​3 March 2017 ​GG 40660
Notice 195
​Fixing of rate per kilometre in respect of motor vehicles – section 8(1)(b)(ii) and (iii) ​1 March 2017
​​3 March 2017 ​​GG 40660
Notice 194
Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)
1 March 2017

 



2016

Publication Date GG and Notice Numbers Description Implementation Date
​​28 October 2016 ​​GG 40375 Notice 716

Section 12I Tax Allowance Programme: Kansai Plascon (Pty) Ltd

26 July 2016
​28 October 2016 ​​GG 40375 Notice 715

Section 12I Tax Allowance Programme: KAP Bedding (Pty) Ltd

25 July 2016
​28 October 2016 ​​GG 40375 Notice 714

Section 12I Tax Allowance Programme: Mpact Versapak (Pty) Ltd

​26 July 2016
​28 October 2016 ​​GG 40375 Notice 713

Section 12I Tax Allowance Programme: Fruitways Packing Services (Pty) Ltd

​25 July 2016
​28 October 2016 ​​GG 40375 Notice 712

Section 12I Tax Allowance Programme: Tongaat Hulett Ltd

​26 July 2016
​28 October 2016 ​​GG 40375 Notice 711

Section 12I Tax Allowance Programme: KAP Diversified Industrial (Pty) Ltd

​25 July 2016
​28 October 2016 ​​GG 40375 Notice 710

Section 12I Tax Allowance Programme: Safripol (Pty) Ltd

​16 September 2016
28 October 2016 GG 40375 ​Notice 709

Section 12I Tax Allowance Programme: Vopak Durban Terminal (Pty) Ltd

​4 August 2016
​19 August 2016 ​GG 40216
Notice 504

Section 12I Tax Allowance Programme: Nyanza Light Metals (Pty) Ltd

7 July 2016
​​19 August 2016 ​GG 40216
Notice 503

Section 12I Tax Allowance Programme: Nestle South Africa (Pty) Ltd

​13 July 2016
​​19 August 2016 ​GG 40216
Notice 502

​Section 12I Tax Allowance Programme: Mpact Versapak (Pty) Ltd

​7 July 2016
​​19 August 2016 ​GG 40216
Notice 501

​Section 12I Tax Allowance Programme: Davita Trading (Pty) Ltd

7 July 2016
​3 June 2016 ​GG 40041
Notice 671

​Income Tax 2016: Notice to furnish returns for the 2016 year of assessment

3 June 2016​

​15 April 2016

​GG 39930
Notice 446

 

Notice in terms of section 12R regarding activities to which section 12R does not apply

​15 April 2016

​15 April 2016

 

​GG 39922
Notice 436

​Date upon which the employer must render a return as prescribed in paragraph 14(3)(a) of the Fourth Schedule (EMP501)

​15 April 2016

​22 March 2016

 

​GG 39839
Notice 338

​Determination of a date in terms of paragraph 9(2) of the Fourth Schedule, upon which the new employees’ tax deduction tables prescribed in terms of paragraph 9(1) of the Fourth Schedule came into operation

​1 March 2016
​24 February 2016
​GG 39724
Notice 191

​Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)

​1 March 2016
​24 February 2016 ​GG 39724
Notice 192

​Fixing of rate per kilometre in respect of motor vehicles – section 8(1)(b)(ii) and (iii)

​1 March 2016
8 January 2016

GG 39578
Notice 14

Section 12I Tax Allowance Programme: Nestlé (SA) (Pty) Ltd

27 October 2015
​8 January 2016 GG 39578
Notice 13
Section 12I Tax Allowance Programme: SepFluor Ltd
27 October 2015
8 January 2016 ​​GG 39578
Notice 12
Section 12I Tax Allowance Programme: Umkomaas Lignin (Pty) Ltd
​11 September 2015
8 January 2016

​​​GG 39578
Notice 11
 

​Section 12I Tax Allowance Programme: PG Bison (Pty) Ltd
​17 September 2015
8 January 2016 ​​GG 39578
Notice 10
Section 12I Tax Allowance Programme: Kaymac (Pty) Ltd
​11 September 2015
8 January 2016 ​​GG 39578
Notice 9
​Section 12I Tax Allowance Programme: Umzimkhulu Industrial Holdings (Pty) Ltd
​11 September 2015

 

 
 
 

2015

Publication Date GG and Notice Numbers Description Implementation Date
​31 December 2015 ​GG 39571
Notice 1247 

​Determination of a date in terms of paragraph 9(2) of the Fourth Schedule, upon which the new employees’ tax deduction tables as prescribed in terms of paragraph 9(1) of the Fourth Schedule came into operation

​1 March 2015
​​20 November 2015

​GG 39433
Notice 1158

​Section 12I Tax Allowance Programme: PG Bison (Pty) Ltd

​17 September 2015
​20 November 2015 ​GG 39433
Notice 1157

​Section 12I Tax Allowance Programme: Naledi Forging (Pty) Ltd

​15 July 2015
​​20 November 2015 ​GG 39433
Notice 1156

​Section 12I Tax Allowance Programme: Clover Waters (Pty) Ltd

​31 August 2015
​​20 November 2015 ​GG 39433
Notice 1155

​Section 12I Tax Allowance Programme: ArcelorMittal South Africa Ltd

​17 June 2015
​​20 November 2015 ​GG 39433
Notice 1154
​Section 12I Tax Allowance Programme: ArcelorMittal South Africa Ltd
​13 May 2015

​9 October 2015

​GG 39275
Notice 961

Section 12I Tax Allowance Programme: Burgan Cape Terminals (Pty) Ltd

​17 July 2015
​​9 October 2015 ​​GG 39275
Notice 960

​Section 12I Tax Allowance Programme: Alpen Food Company South Africa (Pty) Ltd

​14 July 2015
​​9 October 2015 ​​GG 39275
Notice 959

​Section 12I Tax Allowance Programme: Nautic Africa (Pty) Ltd

​14 July 2015
​​9 October 2015 ​​GG 39275
Notice 958

​Section 12I Tax Allowance Programme: Senwes Limited

​14 July 2015
​​9 October 2015 ​​GG 39275
Notice 957

​Section 12I Tax Allowance Programme: Southey Holdings (Pty) Ltd

​14 July 2015
​​9 October 2015 ​​GG 39275
Notice 956

​Section 12I Tax Allowance Programme: Reutech (Pty) Ltd

​14 July 2015
​​9 October 2015 ​​GG 39275
Notice 955

​Section 12I Tax Allowance Programme: PG Bison (Pty) Ltd

​14 July 2015
​​9 October 2015 ​​GG 39275
Notice 954

​Section 12I Tax Allowance Programme: PG Bison (Pty) Ltd

​​14 July 2015
​​9 October 2015 ​​GG 39275
Notice 953

​Section 12I Tax Allowance Programme: The Real Beverage Company (Pty) Ltd

​14 July 2015
​12 June 2015

​GG 38874
Notice 510

​​Income Tax 2015:

Notice to furnish returns for the 2015 year of assessment

​12 June 2015
​8 May 2015 

​GG 38757
Notice 384

​Section 12I Tax Allowance Programme: Saldanha Steel (Pty) Ltd

19 March 2015
​8 May 2015 ​GG 38757
Notice 383

​Section 12I Tax Allowance Programme: Nampak Products Limited

​13 March 2015
​8 May 2015 ​GG 38757
Notice 382

​Section 12I Tax Allowance Programme: Air Liquide (Pty) Ltd

​11 November 2014
​27 March 2015

​GG 38602
Notice 251

Section 12I Tax Allowance Programme:​ Tiger Consumer Brands Ltd

18 February 2015
​27 March 2015 ​GG 38602
Notice 250

​Section 12I Tax Allowance Programme: Nampak Products Limited

​18 Feburary 2015
​27 March 2015 ​GG 38602
Notice 249

​Section 12I Tax Allowance Programme: Mpact Plastic Containers (Pty) Ltd.

​18 February 2015
​27 March 2015

​GG 38618
Notice 262

​Date upon which the employer must render a return as prescribed in paragraph 14(3)(a) of the Fourth Schedule (EMP501)

​27 March 2015
​27 February 2015

​GG 38492
Notice 135

​​Section 12I Tax Allowance Programme: Premier Valves (Pty) Ltd

​12 December 2014
​​27 February 2015 ​GG 38492
Notice 134

​Section 12I Tax Allowance Programme: PPC Ltd

8 October 2014
​​27 February 2015 ​GG 38492
Notice 133

​Section 12I Tax Allowance Programme: Nampak Products Ltd

​12 December 2014
​27 February 2015

​GG 38516
Notice 175

​Fixing of rate per kilometre in respect of motor vehicles - s.8(1)(b)(ii) and (iii) 

1 March 2015
​25 February 2015

​GG 38508
Notice 171

Tax Free Savings and Investment Accounts  

Notice on the persons or entities that may administer financial instruments or policies as tax free investments

1 March 2015
See 25 February 2015
See GG 38508 and Notice 171
Tax Free Savings and Investment Accounts   
Explanatory Notes:
National Treasury issued this Media Statement on Friday 20 February 2015 to indicate that the Minister has approved the publication of the Regulations and Notice under section 12T(8) of the Income Tax Act, 1962 that allows for the introduction of Tax Free Savings and Investment Accounts with effect from 1 March 2015.
 
The final publications were published in the Government Gazette as follows:
 
  • Income Tax Notice 171 (GG 38508) on the persons or entities that may administer financial instruments or policies as tax free investments
  • Regulation R.172 (GG 38509) made under section 12T(8) of the Income Tax Act, 1962, on the requirements for tax free investments
  • Regulation R.170 (GG 38507) to amend the Regulations made under section 72 of the
    Long-Term Insurance Act, 1998
 
1 March 2015
​See
27 February 2015

​See GG 38516
and Notice 175

​Fixing of rate per kilometre in respect of motor vehicles - s.8(1)(b)(ii) and (iii)

Note: 

Refer to Notice 175 published in GG 38516 on 27 February 2015

​​1 March 2015
​25 February 2015

​GG 38476
Notice 98

​Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)

​1 March 2015

 

 

2014

Publication Date GG and Notice Numbers Description Implementation Date
​12 December 2014

​GG 38308
Notice 1006

Section 12I Tax Allowance Programme: Ironveld Smelting (Pty) Ltd

​10 September 2014
​12 December 2014

​GG 38308
Notice 1005

Section 12I Tax Allowance Programme: Amka Products (Pty) Ltd

​12 September 2014
​24 October 2014

​GG 38109
Notice 824

Section 12I Tax Allowance Programme: African Oxygen Ltd

​11 August 2014
​3 October 2014

​GG 38032
Notice 759

Section 12I Tax Allowance Programme: Mpact Brits Plastic Containers (Pty) Ltd

​8 July 2014
​3 October 2014

​GG 38032
Notice 758

​Section 12I Tax Allowance Programme: Mpact Polymers (Pty) Ltd

​6 May 2014
​3 October 2014

​GG 38032
Notice 757

Section 12I Tax Allowance Programme: Bakhresa SA (Pty) Ltd

6 May 2014
​3 October 2014

​GG 38032
Notice 756

Section 12I Tax Allowance Programme: African Oxygen Limited

6 May 2014
​12 September 2014

​GG 37979
Notice 790

​Section 12I Tax Allowance Programme: Mpact Brits Plastic Containers (Pty) Ltd

​8 July 2014
​25 June 2014

​GG 37767
Notice 506

​Income Tax 2014: Notice to furnish returns for the 2014 year of assessment

​25 June 2014
​23 May 2014

​GG 37653
Notice 374

​Section 12I Tax Allowance Programme: Unilever South Africa (Pty) Ltd 

​16 March 2014
​23 May 2014

​GG 37653
Notice 373

Section 12I Tax Allowance Programme: Pharmacare Ltd

​31 March 2014
​16 May 2014

​GG 37646
Notice 369

​Date upon which the employer must render a return as prescribed in paragraph 14(3)(a) of the Fourth Schedule (EMP501)

​16 May 2014
31 March 2014

​GG 37499
Notice 224

​Determination of a date upon which the new employees' tax deduction tables prescribed in terms of paragraph 9(1) of the Fourth Schedule came into operation

1 March 2014
​28 February 2014

​GG 37337
Notice 132

​Section 12I Tax Allowance Programme: Moxisgn (Pty) Ltd

​14 August 2013
​28 February 2014

​GG 37364
Notice 131

Section 12I Tax Allowance Programme: Gibela Rail Transportation Consortium (Pty) Ltd

18 December 2013
26 February 2014
​GG 37375
Notice 129
​Fixing of rate per kilometre in respect of motor vehicles - s.8(1)(b)(ii) and (iii)
​1 March 2014
​26 February 2014
​GG 37333
Notice 114
​Determination of daily amount in respect of meals and incidental costs in terms of section 8(1)
1 March 2014
 

  


2013


Publication Date GG and Notice Numbers Description Implementation Date
​8 November 2013

​GG 37019

Notice 855

 

​National Treasury - Date upon which section 12L on the deduction in respect of energy efficiency savings, comes into operation set as 1 November 2013

Note:

Refer to Regulation R.729 published in GG 34596 on 16 September 2011 

1 November 2013
​28 June 2013

​GG 36603

Notice 451

​Income Tax 2013:  Notice to furnish returns for the 2013 year of assessment ​28 June 2013
​14 June 2013

​GG 36543
Notices 598

​Section 12I Tax Allowance Programme: Tiger Consumer Brands Ltd

​​2 March 2013
​14 June 2013 ​GG 36543
Notices 597

​Section 12I Tax Allowance Programme: Sephaku Cement (Pty) Ltd

​11 March 2013
​14 June 2013 ​GG 36543
Notices 596

​Section 12I Tax Allowance Programme: PG Bison Ltd

​8 March 2013
​14 June 2013 ​GG 36543
Notices 595

​Section 12I Tax Allowance Programme: Nampak Products Limited

​12 December 2012
​14 June 2013 ​GG 36543
Notices 594

​Section 12I Tax Allowance Programme: DHT Holding Africa (Pty) Ltd

​12 December 2012
​17 May 2013

​GG 36467
Notice 354

​Date upon which the employer must render a return as prescribed in paragraph 14(3)(a) of the Fourth Schedule

​17 May 2013
​26 April 2013

​​GG 36404
Notice 320

​Date upon which new employees tax deduction tables have come into operation - paragraph 9(2) of the Fourth Schedule

​1 March 2013
​​28 February 2013

​GG 36198
Notice 148

​​Determination of daily amount in respect of meals and incidental costs in terms of section 8(1)

​​1 March 2013
​​27 February 2013 ​​GG 36198
Notice 147
​Notice in terms of section 13quat(8) of an area demarcated as an urban development zone by the City of Cape Town (Maitland extension)
​27 February 2013
27 February 2013
​GG 36192
Notice 145
​Fixing of rate per kilometre in respect of motor vehicles - s.8(1)(b)(ii) and (iii)
​​1 March 2013
​27 February 2013 ​n/a

​Impending Changes - Budget Review 2013: Subsistence Allowances

​1 March 2013
 

Note 

Earlier Notices have been arranged in the order they were published in the particular years for record purposes and not with the latest publication on top as is the case under the publications for 2013 and 2014.

 

2012

Publication Date GG and Notice Numbers Description Implementation Date
​24 February 2012

​GG 35044
Notice 119

​Determination of daily amount in respect of meals and incidental costs in terms of section 8(1)

​1 March 2012
​24 February 2012

​GG 35064
Notice 140

​Fixing of rate per kilometre in respect of motor vehicles in terms of section 8(1)

1 March 2012
​29 February 2012

​GG 35090
Notice 173

​Notice to reporting institutions to furnish bi-annual returns of investment and interest with effect from the 2013 year of assessment

​1 March 2012
​30 March 2012

​GG 35209
Notice 271

​Notice issued in terms of paragraph 14(3)(a) of the Fourth Schedule prescribing the date by which an employer must render a return (EMP 501)

​30 March 2012
​4 April 2012

​GG 35228
Notice 289

​Notice to determine a date by which a person may elect to be registered as a micro business in terms of paragraph 8(1)(a) of the Sixth Schedule

​4 April 2012

 

​29 June 2012

​GG 35485
Notice 501

​Notice to furnish returns for the 2012 year of assessment

​29 June 2012
​13 July 2012

​GG 35516
Notice 538

​Notice in terms of section 10(1)(y) relating to grants received by or accrued to a person by virtue of the clothing and textile competitiveness program administered by the dti.

Note: These shall be exempt from normal tax with effect from 1 April 2009

​13 July 2012
 
 
 
 

2011

Publication Date GG and Notice Numbers Description Implementation Date
​25 February 2011

​GG 34047
Notice 159

​Fixing of the rate per kilometre in respect of motor vehicles

​1 March 2011
​28 February 2011

​GG 34058
Notice 170

​Determination of a date by which a person may elect to be registered as a micro business in terms of the Sixth Schedule

1 March 2011
​1 March 2011

​GG 34062
Notice 177

​Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)

​1 March 2011
​1 April 2011

​GG 34177
Notice 289

​Determination of the date by which an employer must render a return as prescribed in paragraph 14(3)(a) of the Fourth Schedule

Note: Period 1 March 2010 to 28 February 2011 on or before 3 June 2011; Period 1 March 2011 to 31 August 2011 on or before 31 October 2011

​1 April 2011
​1 April 2011

​GG 34177
Notice 291

​Time of making certain payments of income tax prescribed in terms of section 89sex(2)

Note: Payments via drop boxes should be received no later than 15:00 from 1 May 2011

​1 April 2011
​29 April 2011

​GG 34233
Notice 365

​Notice in terms of section 10(1)(y) and paragraph 64A of the Eighth Schedule - exemption from tax of grants received by or accrued to a person by virtue of the taxi recapitalisation programme

31 October 2006
​29 April 2011

​GG 34233
Notice 366

​Notice in terms of section 10(1)(y) - exemption from tax of grants received by or accrued between October 2004 and September 2008 to any person under the Staple Food Fortification Progamme as administered under the regulations published by the Minister of Health in Gazette 24715 of 7 April 2003 made in terms of section 15(1) of the Foodstuffs, Cosmetics and Disinfectants Act, 1972

Note: Exemption only for grants received or accrued between October 2004 and September 2008

​29 April 2011
​5 May 2011

​GG 34264
Notice 401

​Notice in terms of section 13quat of an area demarcated as an Urban Development Zone by the municipality of eThekwini

​5 May 2011
​1 July 2011

​GG 34393
Notice 531

​Notice in terms of section 66(1) to furnish returns for the 2011 year of assessment

​1 July 2011
​13 July 2011

​GG 34456
Notice 480

Section 12I Tax Allowance Programme: National Ceramic Industries South Africa (Pty) Ltd

​3 May 2011
​13 July 2011

​GG 34456
Notice 481

​Section 12I Tax Allowance Programme: Omnia Group (Pty) Ltd

3 May 2011
​13 July 2011

​GG 34456
Notice 482

​Section 12I Tax Allowance Programme: Rainbow Nation Renewable Fuels Ltd

3 May 2011
​13 July 2011

​GG 34456
Notice 483

Section 12I Tax Allowance Programme: SA Calcium Carbide (Pty) Ltd

​30 May 2011
​13 July 2011

​​GG 34456
Notice 484

Section 12I Tax Allowance Programme: Sephaku Cement (Pty) Ltd

3 May 2011
​12 December 2011 ​N/A

​Financial Services Board (FSB) Tax Directive on the calculation of value of liabilities according to section 29A

​9 December 2011
​20 December 2011

​GG 34873
Notice 1073

​Date fixed upon which Part VIII of Chapter II relating to Dividends Withholding Tax, will come into operation

​1 April 2011
 
 
 
 

2010

Publication Date GG and Notice Numbers Description Implementation Date
​26 February 2010

​GG 32973
Notice 144

​Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)

1 March 2010
​26 February 2010

​GG 32979
Notice 148

​Date for persons to elect to register as a micro business in terms of the Sixth Schedule

1 March 2010
​1 March 2010

​GG 32991
Notice 151

​Date upon which new employees tax deduction tables will come into operation - paragraph 9(2) of the Fourth Schedule

​1 March 2010
​21 March 2010

​GG 33082
Notice 265

​Determination of a date on which the employer's return (EMP 501) for the period 1 March 2009 to 28 February 2010 must be rendered

​31 March 2010
​2 July 2010

​GG 33344
Notice 580

​Notice to furnish returns for the 2010 year of assessment in terms of section 66(1)

​2 July 2010
​31 August 2010

​GG 33513
Notice 769

​Date by which an employer must render a return as prescribed in paragraph 14(3)(a) of the Fourth Schedule

​​31 August 2010
​1 October 2010

​GG 33597
Notice 866

​Determination of interest rate for purposes of paragraph (a) of the definition of "official rate of interest" in paragraph 1 of the Seventh Schedule

​1 October 2010
​29 November 2010

​GG 33811
Notice 118

​Manner of submission of certain returns and payments of employees' tax in terms of section 65

​1 February 2011
 
 
 
 
 

2009

Publication Date GG and Notice Numbers Description Implementation Date
​20 February 2009

​GG 31931
Notice 180

​Determination of interest rate for purposes of paragraph (a) of the definition of "official rate of interest" in paragraph 1 of the Seventh Schedule

1 March 2009
​27 February 2009

​GG 31915
Notice 171

Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)

​1 March 2009
​11 March 2009

​GG 31997
Notice 274

​Notice to determine a date by which a person may elect to be registered as a micro business in terms of paragraph 8(1)(a) of the Sixth Schedule

​1 March 2009
​11 March 2009

​GG 32005
Notice 289

​Notice in terms of paragraph 2C of the Second Schedule relating to pension funds, provident funds, provident preservation funds or retirement annuity amounts

​11 March 2009
​11 March 2009

​GG 32005
Notice 290

​Notice in terms of paragraph (b) of the definition of "living annuity" in section 1

​11 March 2009
​7 April 2009

​GG 32109
Notice 412

​Declaration of person as employee in terms of paragraph (d) of the definition of "employee" in the Fourth Schedule

​1 March 2009
​29 May 2009

​GG 32280
Notice 618

​Determination of interest rate for purposes of paragraph (a) of the definition of "official rate of interest" in paragraph 1 of the Seventh Schedule

​1 June 2009
​4 June 2009

​GG 32296
Notice 642

​Correction Notice - Determination of interest rate published in Notice 618 on 29 May 2009 amended for the Zulu and Venda versions only

​4 June 2009
​26 June 2009

​GG 32344
Notice 697

​Determination of interest rate for purposes of paragraph (a) of the definition of "official rate of interest" in paragraph 1 of the Seventh Schedule

​1 July 2009
​30 June 2009

​GG 32354
Notice 711

​Notice to furnish returns for the 2009 year of assessment in terms of section 66(1)

​30 June 2009
​31 August 2009

​GG 32546
Notice 892

​Determination of interest rate for purposes of paragraph (a) of the definition of "official rate of interest" in paragraph 1 of the Seventh Schedule

1 September 2009
 
 
 
 
 
 

2008

Publication Date GG and Notice Numbers Description Implementation Date
​22 February 2008

​GG 30794
Notice 214

​Determination of interest rate for purposes of paragraph (a) of the definition of "official rate of interest" in paragraph 1 of the Seventh Schedule

1 March 2008
​22 February 2008

​GG 30795
Notice 215

​Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)

​1 March 2008
​​22 February 2008

​GG 30796
Notice 216

​Fixing of rate per kilometre in respect of motor vehicles

​1 March 2008
​1 April 2008

​GG  30941
Notice 384

​Notice setting out excluded arrangement for purposes of section 80N(4)

​1 April 2008
​4 July 2008

​GG 31180
Notice 696

​Determination of public benefit activities in terms of section 30

​4 July 2008
​29 August 2008

​GG 31381
Notice 929

​Appointment and re-appointment of Chairperson to the Tax Board for the hearing of income tax proposals

​29 August 2008
​29 August 2008

​GG 31381
Notice 930

​Determination of interest rate for purposes of paragraph (a) of the definition of "official rate of interest" in paragraph 1 of the Seventh Schedule

1 September 2008
​29 August 2008

​GG 31381
Notice 931

​Determination of a date when section 22(1)(b) of the Taxation Laws Second Amendment Act, 2009 will come into operation

​29 August 2008
​22 October 2008

​GG 31528
Notice 1139

​Notice to furnish returns for the 2008 year of assessment

​22 October 2008
 
 
  
 
 

2007

Publication Date GG and Notice Numbers Description Implementation Date
​1 March 2007

​GG 29683
Notice 189

​Determination of interest rate for purposes of paragraph (a) of the definition of "official rate of interest" in paragraph 1 of the Seventh Schedule

​1 March 2007
​28 March 2007

​GG 29742
Notice 271

​Fixing amount of tax in dispute for purposes of appeal to Tax Board

1 May 2007
27 July 2007​

​GG 30102
Notice 682

​Notice in terms of section 13quat(9) prescribing the time period within which a municipality must provide its UDZ report

​27 July 2007
​31 August 2007

​GG 30247
Notice 809

​Determination of interest rate for purposes of paragraph (a) of the definition of "official rate of interest" in paragraph 1 of the Seventh Schedule

​1 September 2007
​18 October 2007

​GG 30384
Notice 1297

​Notice to furnish returns for the 2007 year of assessment

18 October 2007​
​16 November 2007

​GG 30484
Notice 1088

Recognition of stock exchange in terms of the definition of "recognised exchange" in paragraph 1 of the Eighth Schedule

​16 November 2007
 
 
 
 

2006

Publication Date GG and Notice Numbers Description Implementation Date
​26 April 2006

​GG 28771
Notice 403

​Determination of public benefit activities for purposes of section 18A

​16 April 2006
12 May 2006
​GG 28795
Notice 416
​Setting out the urban development zone demarcated by Emalahleni
12 May 2006
​15 May 2006

​Notice 28838
Notice 627

​Notice to furnish returns for the 2006 year of assessment

​15 May 2006
​2 June 2006

​GG 28888
Notice 712

​Tax deduction tables in terms of paragraph 9(1) of the Fourth Schedule

1 March 2006
​4 July 2006

​GG 29010
Notice 669

​Notice setting out particulars of areas demarcated by the municipality of Matjhabeng in terms of section 13quat, which shall constitute an urban development zone

​4 July 2006
​31 August 2006

​GG 29180
Notice 870

​Determination of interest rate for purposes of paragraph (a) of the definition of "official rate of interest" in paragraph 1 of the Seventh Schedule

​1 September 2006
 
 
 
 
 

2005

Publication Date GG and Notice Numbers Description Implementation Date
9 May 2005
​GG 27571
Notice 702
​Notice to furnish returns for the 2005 year of assessment
9 May 2005
 
 
 

2004

Publication Date GG and Notice Numbers Description Implementation Date
20 February 2004
​GG 26026
Notice 207
​Extension of period for valuation of assets in terms of paragraph 29(8) of the Eighth Schedule
20 February 2004
​1 March 2004

​GG 26104
Notice 268

​Determination of interest rate for purposes of paragraph (a) of the definition of "official rate of interest" in paragraph 1 of the Seventh Schedule

​1 March 2004
​10 May 2004

​GG 26328
Notice 767

​Notice to furnish returns for the 2004 year of assessment

​10 May 2004
​16 July 2004

​GG 26574
Notice 845

​Withdrawal of Practice Notes

​16 July 2004
​16 August 2004

​GG 26693
Notice 1760

​Determination of rate of interest on government loans

1 September 2004
​1 September 2004

​GG 26742
Notice 1024

​Determination of interest rate for purposes of paragraph (a) of the definition of "official rate of interest" in paragraph 1 of the Seventh Schedule

​1 September 2004
​14 October 2004

​GG 26866
Notice 1156

​Setting out urban development zones demarcated by Johannesburg and Cape Town

​14 October 2004
​10 December 2004

​GG 27070
Notice 1429

​Fixing amount of tax in dispute for purposes of appeal to Tax Board

​1 January 2005
​10 December 2004

​GG 27077
Notice 1432

​Setting out the urban development zones demarcated by Ethekwini, Tshwane, Emfuleni, Sol Plaatje, Mangaung, Buffalo City and Mbombela

​10 December 2004
 
 
 
 

2003

Publication Date GG and Notice Numbers Description Implementation Date
28 February 2003
​GG 24938
Notice 278
​Determination of interest rate for purposes of paragraph (a) of the definition of "official rate of interest" in paragraph 1 of the Seventh Schedule
1 March 2003
​1 July 2003

​GG 25146
Notice 950

​Determination of interest rate for purposes of paragraph (a) of the definition of "official rate of interest" in paragraph 1 of the Seventh Schedule

​1 July 2003
 
 

 

 

2002

Publication Date GG and Notice Numbers Description Implementation Date
2 August 2002
​GG 23661
Notice 1018
​Determination of interest rate for purposes of paragraph (a) of the definition of "official rate of interest" in paragraph 1 of the Seventh Schedule
1 September 2002
13 September 2002
​GG 23817
Notice 1161
​Determination of interest rate for purposes of the definition of "prescribed rate" in s.1*

*Description corrected 3 March 2014

​1 October 2002
 

 

 
 

2001

Publication Date GG and Notice Numbers Description Implementation Date
27 July 2001
​GG 22513
Notice 696
Determination of public benefit activities for purposes of section 18A(1)(a)
27 July 2001
​27 July 2001

​GG 22513
Notice 697

​Determination of activities to be activities set out in Schedule 1 to be of a philanthropic or benevolent nature for purposes of section 30(2)(a)

​27 July 2001
​2 October 2001

​GG 22723
Notice R.997*

 

​Recognition of stock exchange in terms of the definition of "recognised exchange" in paragraph 1 of the Eighth Schedule

* The "R" was inserted in front of the number - 3 March 2014

​2 October 2001
5 December 2001

​GG 22901
Notice 1301

​Appointment and re-appointment of Members of a Special Board for the hearing of income tax appeals in terms of section 83A(4)(a)

​5 December 2001
 
 
 
 

 

 

2000

Publication Date GG and Notice Numbers Description Implementation Date
12 May 2000
​GG 21146
Notice 1727
​Notice to furnish returns for the 2000 year of assessment
12 May 2000
​17 November 2000

​GG 21733
Notice 1122

​Determination of amount for purposes of appeals to specially constituted board in terms of section 83A

1 December 2000
 
Last Updated: 17/10/2017 12:16 PM     print this page
SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
FIND A PUBLICATION
FIND A FORM
FIND AN FAQ