Regulations

All Regulations published in terms of any of the Acts administered by SARS, have been grouped together on this area of the website and are arranged according to their numbers in the relevant years they were published. 
 
Note on ADR Rules (previously under s.107A of the Income Tax Act, 1962)  New!
The Rules made under section 103 of the Tax Administration Act, 2011 were published on 11 July 2014 in Public Notice 550 (GG 37819).  They are made by the Minister of Finance and are of equal status to regulations and similar subordinate legislation.
 
 
 
 

 

2014​ ​ ​ ​ ​

Regulation Number ​Government Gazette ​Publication Date ​Description Commencement Date
​R.316 ​GG 37580 ​2 May 2014 

​VAT Export Regulations - Regulations under section 74(1) read with paragraph (d) of the definition of "exported" in section 1(1) of the Value-Added Tax Act, 1991

Note:

Also see Notice R.317 published in terms of section 64D of the Customs and Excise Act, 1964

​2 May 2014
​R.221 ​​GG 37489 ​​28 March 2014 ​Regulations prescribing services for the purpose of the definition of "electronic services" in section 1 of the Value-Added Tax Act, 1991 1 June 2014
​R.94   ​GG 37308 ​14 February 2014

​Regulation for purposes of section 70(4) of the Tax Administration Act, 2011 promulgated under section 257 of the Act, listing the organs of state or institutions to which a senior SARS official may lawfully disclose specified information

Note:

Companies and Intellectual Property Commission established in terms of section 185 of the Companies Act, 2008 (Act No. 71 of 2008)

​14 February 2014
​R.93 GG 37308 ​14 February 2014

​Regulation for purposes of section 70(4) of the Tax Administration Act, 2011 promulgated under section 257 of the Act, listing the organs of state or institutions to which a senior SARS official may lawfully disclose specified information

Note:
A municipality established in terms of section 12 of the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998)

 

14 February 2014

 

2013​ ​ ​ ​ ​

Regulation Number​ Government Gazette ​Publication Date ​Description Commencement Date
​R.971 GG 37136​ 9 December 2013​ ​

Regulations in terms of s.12L of the Income Tax Act, 1962, on the allowance for energy efficiency savings​

Notes:

  1. Refer to Income Tax Notice 855 published on 8 November 2013 in GG 37019 announcing the implementation of section 12L
  2. Read with Regulation R.729 published on 16 September 2011
1 November 2013​

 

2012​ ​

Regulation Number ​Government Gazette ​Publication Date ​Description Commencement Date
​R.1072 ​GG 36002 ​​14 December 2012 ​Amendment of paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 in terms of section 74(3)(a) to insert item 414.00 as a consequence of the amendment in Schedule No. 4 to the Customs and Excise Act, 1964 1 November 2012
​​R.995 ​GG 35943 ​​7 December 2012 ​Amendment of item 470.00 in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991, as a consequence of the amendment of rebate item 470.00 in Schedule No. 4 to the Customs and Excise Act, 1964 ​​7 December 2012
​R.633 ​GG 35611 ​20 August 2012

​​Regulations made under section 12I of the Income Tax Act, 1962 - Amendment of Regulations 1, 2, 3, 5 and 6 of the Regulations published in Notice R.639 of 23 July 2010

 

​​1 January 2012
​R.506 ​GG 35481 ​6 July 2012

​Amendment in paragraph 8 for Note 2(a) to item 470.00 to further regulate the exemption from value-added tax on importation of goods temporarily admitted for processing, repair, cleaning, reconditioning or for the manufacture of goods exclusively for export as a consequence to an amendment to Schedule No. 4 to the Customs and Excise Act, 1964 - ITAC Report No. 388

​6 July 2012
​​R.255 ​​GG 35188 28 March 2012

​Regulations prescribing the circumstances under which section 23K(2) of the Income Tax Act, 1962, does not apply

 

​28 March 2012
​R.187 ​GG 35102 ​2 March 2012

​Amendment of item numbers 407.02 and 410.00 in paragraph 8 of Schedule 1 in consequence of the amendment of rebate items 407.02 and 410.00 in Schedule No. 4 of the Customs and Excise Act, 1964

 

​2 March 2012

 

​ ​ ​ ​
2011

Regulation Number Government Gazette ​​Publication Date ​​Description Commencement Date
​R.729 ​GG 34596 ​16 September 2011 ​Regulations made by the Department of Energy in terms of section 19 of the National Energy Act, 2008, read with section 12L of the Income Tax Act, 1962, on the allowance for energy efficiency savings
Notes:
  1. Refer to Income Tax Notice 855 published on 8 November 2013 in GG 37019 announcing the implementation of section 12L
  2. Read with Regulation R.917 published on 9 December 2013
​When section 12L of the Income Tax Act, 1962 comes into operation
 
 
1 November 2013
​R.219 GG 34113 ​11 March 2011

​Regulations made under section 13quat(9) of the Income Tax Act, 1962 - reporting requirements by municipalities regarding urban development zones

 

​11 March 2011
​R.157 ​GG 34046 ​1 March 2011

​Amendment of Schedule 1 to the Value-Added Tax Act, 1991 - Amendment in paragraph 8 of item 407.00 in consequence of the amendment of rebate item 407.00 in Schedule No. 4 to the Customs and Excise Act, 1964

​1 March 2011
​​R.154 GG 34046 ​1 March 2011

​Amendment of Schedule 1 to the Value-Added Tax Act, 1991

 

​​1 March 2011

 

2010 ​

​​Regulation Number Government Gazette Publication Date Description Commencement Date
​R.639 ​​GG 33385 ​​23 July 2010 ​Regulations made under section 21I of the Income Tax Act, 1962 ​​23 July 2010
​R.211 ​GG 33036 ​19 March 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 March 2010
​R.169 ​GG 32994 ​1 March 2010

​Withdrawal of the regulations to calculate the tax payable in terms of a small retailers VAT package - section 16(1) of the Value-Added Tax Act, 1991

​1 March 2010

 

2007

Regulation Number Government Gazette Publication Date Description ​​Commencement Date
​R.958 ​GG 30370 ​12 October 2007 ​Amendment of Item 498.00 in paragraph 8 of Schedule 1 of the Value-Added Tax Act, 1991, for exemption of VAT on importation of goods by a Customs Controlled Area Enterprize or Industrial Development Zone operator ​12 October 2007
​R.361 ​GG 29824 ​20 April 2007

​Circumstances under which the Commissioner may waive any amount of additional tax, penalty or interest payable by specific persons in terms of section 13 of the Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006

​20 April 2007
R.270 ​​GG 29741 ​​28 March 2007

​Transitional arrangements for municipalities following the deletion of paragraph (c) of the definition of 'enterprise' in s.1, the zero-rating of municipal rates and other consequential amendments

 

​​28 March 2007

 2005

Regulation Number Regulation Number Publication Date Description Commencement Date
​R.333 ​GG 27455 ​8 April 2005

​Regulations issued in terms of paragraph 3(o) of Part II of the Ninth Schedule to the Income Tax Act, 1962, to prescribe conditions for the provision of scholarships, bursaries and awards for study, research and teaching

​8 April 2005

 

 

2004

Regulation Number Government Gazette Publication Date Description ​​Commencement Date
​R.724 ​GG 26460 ​9 June 2004

​Regulations in terms of section 30 of the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003, to give effect to the objects and purposes of Chapter 1 of that Act and to address certain unintended consequences, anomalies and incongruities

​9 June 2004

​ ​ ​ ​ ​

2003

​​Regulation Number Government Gazette Publication Date Description ​​​Commencement Date
​R.1454 ​GG 25557 ​8 October 2003​ ​Regulations in terms of section 66(7B) of the Income Tax Act, 1962, prescribing procedures for submitting returns in electronic format and requirements for electronic signature ​​​8 October 2003
​​R.1368 ​​GG 25511 ​29 September 2003 ​Regulations in terms of section 30 of the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003, to give effect to the objects and purposes of Chapter 1 of that Act and to address certain unintended consequences, anomalies and incongruities ​29 September 2003
​​R.467 ​GG 24639 ​​1 April 2003 ​Rules promulgated under section 107A of the Income Tax Act, 1962, prescribing the procedures to be observed in lodging objections and noting appeals against assessments, procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax court ​1 April 2003
​R.302 ​GG 24941 ​28 February 2003

​Regulations issued in terms of paragraph 4(o) of Part I of the Ninth Schedule to the Income Tax Act, 1962, to prescribe conditions for the provision of scholarships, bursaries and awards for study, research and teaching

28 February 2003
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