Public Notices

The Tax Administration Act, 2011 (Act No. 28 of 2011) was promulgated on 4 July 2012 in Gazette No. 35491 and commenced on 1 October 2012, as announced by Proclamation No. 51 on 14 September 2012.

The Notices on this part of the website have been issued in terms of the Tax Administration Act, 2011.

Any other Government Notices can be found by using the navigation pane above.

An implementation date that falls on another date than the publication date of the Notice is written in bold for ease of reference.

  


​2017

Publication Date​ GG and Notice Numbers Description Implementation Date​
​20 October 2017
New!
​GG
Notice

​Tax Administration Act, 2011

Public notice published in terms of section 25, requiring the submission of Country-by-Country Report, Master file and Local file returns by persons as specified in the notice

20 October 2017​
​9 June 2017 ​GG 40898
Notice 547
Tax Administration Act, 2011
 
Notice in terms of section 25 for submission of 2017 income tax returns
​9 June 2017
​7 April 2017 ​GG 40772
Notice 340

​Income Tax Act, 1962, Unemployment Insurance Contributions Act, 2002, and Skills Development Levies Act, 1999

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
3 March 2017
​GG 40660
Notice 193

​​Tax Administration Act, 2011

Incidences of non-compliance by a person in terms of section 210(2), that are subject to a fixed amount penalty in accordance with sections 210(1) and 211

Note:
Section 210(2) lists incidences of non-compliance with the OECD Common Reporting Standard Regulations under section 257 that are subject to a fixed amount penalty in accordance with
section 210(2) [R.210 published in Government Gazette No. 39767 of 2 March 2016]

​3 March 2017
​​3 March 2017
​GG 40660
Notice 192

​​Tax Administration Act, 2011

Returns to be submitted by third parties in terms of section 26

Note:
Returns to be submitted by reporting financial institutions for purposes of the OECD Common Reporting Standard Regulations under section 257 [R.210 published in Government Gazette No. 39767 of 2 March 2016]

​3 March 2017
 

 

 


2016

Publication Date GG and Notice Numbers Description Implementation Date
​28 October 2016 ​GG 40375
Notice 1334

Tax Administration Act, 2011

Duty to keep records, books of account or documents in terms of section 29

​Years of assessment commencing on or after 1 October 2016
​24 June 2016

 

​GG 40088
Notice 748

Tax Administration Act, 2011

Additional considerations in terms of section 80(2) according to which an application for a binding private ruling or a binding class ruling may be rejected

​24 June 2016
​15 April 2016

 

​GG 39922
Notice 437

​Tax Administration Act, 2011

Method of payment of tax prescribed in terms of section 162(2)

1 May 2016​

​3 February 2016

 

GG 39650
Notice 140

Tax Administration Act, 2011

Reportable and excluded arrangements for purposes of sections 35(2) and 36(4)

​3 February 2016
6 January 2016 
 
GG 39575
Notice 1
Tax Administration Act, 2011
 
Returns of information to be submitted by third parties in terms of section 26
6 January 2016
 

 


2015

Publication Date GG and Notice Numbers Description Implementation Date
​22 December 2015

​GG 39490
Notice 1196 

​Tax Administration Act, 2011

National Treasury – Notice fixing the amount of the threshold for the amount of tax in dispute for purposes of an appeal to the Tax Board in terms of
section 109(1)(a)

​17 December 2015
​10 July 2015 

​GG 38983
Notice 597

​Tax Administration Act, 2011

Incidences of non-compliance under section 210(2) that are subject to a fixed amount penalty in accordance with sections 210(1) and 211

​10 July 2015
​12 June 2015

​GG 38874
Notice 510

Tax Administration Act, 2011

Notice to furnish returns for the 2015 year of assessment
​12 June 2015
​31 March 2015

​GG 38666
Notice 295

Tax Administration Act, 2011

Notice of addresses at which a document, notice or request is to be delivered or made for purposes of rule 2(c)(ii) and rule 3(1) read together with 
rule 2(c)(iii) of the rules promulgated under section 103
​31 March 2015
​16 March 2015

​GG 38569
Notice 212

Tax Administration Act, 2011

Reportable and excluded arrangement for purposes of sections 25(2) and 36(4)

​​16 March 2015
​27 February 2015

​GG 38506
Notice 169

Tax Administration Act, 2011, and Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013
 
Return to be submitted by persons in terms of section 25 of the Tax Administration Act, 2011 and section 4(1) of the Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013
​​27 February 2015
 
 

  


2014


Publication Date GG and Notice Numbers Description Implementation Date
​25 August 2014

​GG 37940
Notice 644

​Rules for electronic communication promulgated under section 255(1)

​25 August 2014
​27 June 2014

​GG 37778
Notice 509

​Returns to be submitted by third parties in terms of section 26

Note: 
Refer to the dedicated page for Automatic Exchange of Information

​27 June 2014
​27 June 2014

​GG 37778
Notice 508

​Duty to keep the records, books of account or documents in terms of section 29 and in the form prescribed in terms of section 30

Note:
Refer to the dedicated page for Automatic Exchange of Information

​27 June 2014
​30 May 2014

​GG 37690
Notice 415

​Method of payment of tax in terms of section 162(2) - cheque payments amount limited to R50 000

​30 May 2014
​31 March 2014
​GG 37498
Notice 223
​Notice of address of service specified by the Commissioner in terms of section 11(5) with regard to any notice or process by which legal proceedings are instituted
​31 March 2014

 

  


2013

Publication Date GG and Notice Numbers Description Implementation Date
​21 October 2013

​GG 36921
Notice 764

​Method of payment prescribed in terms of section
162(2) for taxes assessed in terms of the Income Tax Act, 1962, payments of value-added tax in terms of the Value-Added Tax Act, 1991 and payments of employees' tax in terms of Schedule 4 of the Income Tax Act, 1962

​21 October 2013
27 August 2013​

​GG 36790
Notice 637

​Appointment and Reappointment of chairpersons of the Tax Board in terms of s.111 for the hearing of tax appeals

​27 August 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 36565
Notice 421

Returns to be submitted by companies that have issued share warrants to bearer in terms of the Companies Act, 1926 or the Companies Act, 1973, and still have such share warrants in issue - SWB001 returns to be submitted.

Notes:
An Explanatory Note is provided for ease of reference below, as well as a link to the relevant form

 

​14 June 2013
​14 June 2013

​GG 36565
Notice 420

​Returns to be submitted by third parties in terms of section 26 for 2013 and following years

​14 June 2013
​5 April 2013

​GG 36346
Notice 260

​Returns of information to be submitted by third parties in terms of section 26 ​​5 April 2013
​​8 February 2013 ​​GG 36119

Notice 103

​​Additional considerations in terms of section 80(2) according to which an application for a binding private ruling or a binding class ruling may be rejected ​​8 February 2013
8 February 2013
​GG 36119
Notice 102
​Application and cost recovery fees for binding private rulings and binding class rulings
​​​8 February 2013

 

 


2012

Publication Date GG and Notice Numbers Description Implementation Date
​28 December 2012 ​GG 36038

Notice 1108

​Reportable arrangements for purposes of
section 35(2)
​28 December 2012
​​1 October 2012 ​​GG 35733

Notice 790

​Incidences on non-compliance by a person in terms of section 210(2) ​​​​1 October 2012
​​​1 October 2012 ​​GG 35733

Notice 789

​​Distance above which a person may decline to attend an interview in terms of section 47(4) ​​​​1 October 2012
​​​1 October 2012 ​​GG 35733

Notice 788

​​Form and manner of a report to a taxpayer on the stage of completing of an audit of section 42(1) ​​​​1 October 2012
​1 October 2012 ​GG 35733

Notice 787

​Electronic form of record-keeping in terms of section 30(1)(b) ​​​​1 October 2012
 
 
Last Updated: 13/10/2017 1:07 PM     print this page
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