Legal Counsel – Interpretation and Rulings – Interpretation Notes 81–100
30 December 2025 – Income Tax Act, 1962 Interpretation Note 91 (Issue 3) – Concession or compromise of a debt
Legal Counsel – Interpretation and Rulings – Interpretation Notes 81–100
30 December 2025 – Income Tax Act, 1962 Interpretation Note 91 (Issue 3) – Concession or compromise of a debt
Legal Counsel – Interpretation and Rulings – Interpretation Notes 61–80
30 December 2025 – Income Tax Act, 1962 Interpretation Note 64 (Issue 5) – Income tax exemption: Bodies corporate, share block companies, and associations of
Legal Counsel – Interpretation and Rulings – Interpretation Notes 21–40
30 December 2025 – Transfer Duty Act, 1949 Interpretation Note 22 (Issue 6) – Transfer duty exemption: Public benefit organisations and institutions, boards, or bodies
Legal Counsel Archive – Interpretation Notes Archive
30 December 2025 – Previous issues of the following Interpretation Notes have been archived: Interpretation Note 91 (Issue 2) – Concession or compromise of a
Legal Counsel Archive – Practice Notes
30 December 2025 – Income Tax Act, 1962 Practice Note 31 of 1994 – Income Tax: Interest paid on moneys borrowed Replaced by section 11G
Online Traveller Declaration makes it easier
30 December 2025 – With the anticipated high volume of traveller and trade movement expected as holidaymakers return, particularly through land border posts, airports, and
Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
24 December 2025 – Customs and Excise Act, 1964 Draft Forms – Automotive Production Development Programme (APDP) Phase 2 Quarterly Account Due date for comment:
Global Minimum Tax – How to Register and Notify SARS
19 December 2025 – As part of South Africa’s implementation of the Global Anti-Base Erosion (GloBE) framework, SARS will soon launch the registration and notification
Legal Counsel – Secondary Legislation – Tariffs Amendments 2025
19 December 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notices R6961, R6962, R6963, R6964, R6965, and R6966, as published in Government Gazette 53874
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