Acts administered by the Commissioner

SARS administers several Acts covering a wide range of legislation in terms of Part 1 and Schedule 1 to the South African Revenue Service Act, 1997, as well as any regulation, proclamation, government notice or rule issued in terms of any of the relevant Acts, and any agreement entered into in terms of those Acts or the Constitution.

Any amendments to Schedule 1 of the South African Revenue Service Act, 1997, will be announced in the Government Gazette.

The list of Acts below has been grouped in order of the years in which they were promulgated and their numbers.

2014
Customs and Excise Amendment Act, 2014 Notes: This Act shall come into operation on a later date (see section 88 thereof) It has been included on this page as it should be read with Acts 30 and 31, but it will be taken off later and only be left under Amendment Acts.		Act No. 32 of 2014
Customs Control Act, 2014 Note: This Act shall come into operation on a later date (see section 944 thereof)		Act No. 31 of 2014
Customs Duty Act, 2014 Note: This Act shall come into operation on a later date (see section 229 thereof)		Act No. 30 of 2014
2013
Employment Tax Incentive Act, 2013 Employment Tax Incentive Act, 2013 as published in GG 37185 on 18 December 2013 Commencement date of section 10: 19 December 2014 (Notice 1039 published in GG 38346 on 19 December 2014)		Act No. 26 of 2013
Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013 Commencement date: 1 May 2014 (Proclamation 27 of 2014)		Act No. 35 of 2013
Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013 Commencement date: 1 May 2014 (Proclamation 28 of 2014)		Act No. 36 of 2013
2011
Tax Administration Act, 2011 Tax Administration Act, 2011 as published in GG 35491 on 4 July 2012 (Original publication)		Act No. 28 of 2011
2008
Mineral and Petroleum Resources Royalty Act, 2008		Act No. 28 of 2008
Mineral and Petroleum Resources Royalty (Administration) Act, 2008		Act No. 29 of 2008
2007
Diamond Export Levy (Administration) Act, 2007		Act No. 14 of 2007
Diamond Export Levy Act, 2007		Act No. 15 of 2007
Securities Transfer Tax Act, 2007		Act No. 25 of 2007
Securities Transfer Tax Administration Act, 2007		Act No. 26 of 2007
2006
Small Business Amnesty and Amendment of Taxation Laws Act, 2006		Act No. 9 of 2006
Second Small Business Amnesty and Amendment of Taxation Laws Act, 2006		Act No. 10 of 2006
2003
Sections 4 and 28 of the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003		Act No. 12 of 2003
2002
Unemployment Insurance Contributions Act, 2002		Act No. 4 of 2002
1999
Skills Development Levies Act, 1999		Act No. 9 of 1999
1998
Uncertificated Securities Tax Act, 1998		Act No. 31 of 1998
1996
Tax on Retirement Funds Act, 1996 * Repealed with effect from 1 January 2015 by section 109 of the Taxation Laws Amendment Act, 2014 (Act No. 43 of 2014)		Act No. 38 of 1996
1995
Sections 56 and 57 of the Income Tax Act, 1995		Act No. 21 of 1995
1994
Section 39 of the Taxation Laws Amendment Act, 1994		Act No. 20 of 1994
1991
Value-Added Tax Act, 1991		Act No. 89 of 1991
1964
Customs and Excise Act, 1964		Act No. 91 of 1964
1962
Income Tax Act, 1962		Act No. 58 of 1962
1955
Estate Duty Act, 1955		Act No. 45 of 1955
1949
Transfer Duty Act, 1949		Act No. 40 of 1949
1933
Union and Southern Rhodesian Death Duties Act, 1933		Act No. 22 of 1933

Any regulation, proclamation, government notice or rule issued in terms of the legislation or the Constitution.

Last Updated: 19/07/2018 12:39 PM