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Notices in terms of Other Legislation

The Government Notices on this page have been issued in terms of other tax Acts than those that can be found through the navigation pane above.

These Notices have been arranged in the year they were published per the particular other tax Act in terms of which they were published.

Where the implementation date differs from the publication date, it is written in bold text for ease of reference.

2020
Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013
Publication Date	GG and Notice Numbers	Description	Implementation Date
17 July 2020	GG 43528 Notice 789	Determination of rate of levy for 2018 tax period and payment date in terms of section 3 Notice 789	2 March 2020 as the effective date for the exchange rate, and 31 August 2020 as the due date that the levy is payable
Rules of the National Assembly
Publication Date	GG and Notice Numbers	Description	Implementation Date
23 October 2020 New!	GG 43830 Notice 1106	Explanatory summary of the Tax Administration Laws Amendment Bill, 2020 Notice 1106	23 October 2020
17 June 2020	GG 43443 Notice 674	Explanatory summary of the Disaster Management Tax Relief Administration Bill, 2020 Notice 674 Explanatory Note The Minister of Finance intends to introduce the Disaster Management Tax Relief Administration Bill, 2020, in the National Assembly on 24 June 2020.	17 June 2020
Disaster Management Act, 2002 (COVID-19)
Publication Date	GG and Notice Numbers	Description	Implementation Date
3 June 2020	GG 43384 Notice 305	Notice of Expiration of VAT Certificate issued in terms of Schedule 1(8) of the Value-Added Tax Act, 89 of 1991, Item 412.11/00.00/01.00 Notice 305 Explanatory Note This notice serves to advise interested parties that the global Value-Added Tax (VAT) Certificate issued by the International Trade Administration Commission of South Africa (ITAC) on 8 April 2020 under Schedule 1(8) of the Value-Added Tax Act, 89 of 1991, Item No. 412.11/00.00/01.00 (Rebate Item 412.11) will expire at midnight on Friday, 5 June 2020.	3 June 2020
28 May 2020	GG 43361 Notice 296	Notice of Expiration of Rebate Certificates issued under Rebate Item 412.11/00.00/01.00 in terms of Fourth Schedule to the Customs and Excise Act, 91 of 1964 Notice 296 Explanatory Note This notice serves to remind interested parties that all rebate certificates issued by the International Trade Administration Commission of South Africa (ITAC) under Rebate Item 412.11/00.00/01.00 (Rebate Item 412.11) of the Fourth Schedule to the Customs and Excise Act, 91 of 1964 will expire at midnight on Sunday, 31 May 2020. ITAC will not be issuing new certificates after 31 May 2020.	28 May 2020
4 May 2020	GG 43266 Notice 487	Direction by the Minister of Finance in terms of the regulations (R.480) issued by the Minister of Cooperative Governance and Traditional Affairs in terms of section 27(2) of the Disaster Management Act, 2002 (Act No. 57 of 2002) – Essential financial services Notice 487	4 May 2020
15 March 2020	GG 43096 Notice 313	Declaration of COVID-19 as a national disaster Notice 313	15 March 2020
15 March 2020	GG 43096 Notice 312	Classification of COVID-19 as a national disaster Notice 312	15 March 2020

2019
Rules of the National Assembly
Publication Date	GG and Notice Numbers	Description	Implementation Date
28 October 2019	GG 42800 Notice 1388	Explanatory summary of the Tax Administration Laws Amendment Bill, 2019 Notice 1388	30 October 2019
5 February 2019	GG 42216 Notice 60	Explanatory summary of the Customs and Excise Amendment Bill Notice 60	5 February 2019
Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013
Publication Date	GG and Notice Numbers	Description	Implementation Date
12 April 2019	GG 42391 Notice 215	Determination of rate of levy for 2017 tax period and payment date published Notice 215	1 March 2019 as the effective date for the exchange rate, and 31 May 2019 as the due date that the levy is payable
Skills Development Levies Act, 1991 Unemployment Insurance Contributions Act, 2002
17 May 2019	GG 42464 Notice 684	Dates upon which employers must render returns (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. Notice 684	17 May 2019
Promotion of Access to Information Act, 2000
19 July 2019	GG 42584 Notice 997	Manual on the Promotion of Access to Information Act, 2000 Notice 997 Explanatory Note Please note that the effective date of the manual is 19 July 2019, and not the date of issue on the front cover of the manual.	19 July 2019

2018
Employment Tax Incentive Act, 2013
Publication Date	GG and Notice Numbers	Description	Implementation Date
6 July 2018	GG 41759 Notice 700	Designation by the Minister of Finance, in terms of section 6(a), of the Employment Tax Incentive Act, 2013 Notice 700 Explanatory Note Designation by the Minister of Finance of the special economic zones that are approved, in terms of section 12R of the Income Tax Act, 1962, for purpose of section 6(a)(ii) of the Employment Tax Incentive Act, 2013. Please see Income Tax Notices for more information about the special economic zones.	1 August 2018
Rules of the National Assembly
Publication Date	GG and Notice Numbers	Description	Implementation Date
19 October 2018	GG 41987 Notice 648	Explanatory summary of the Tax Administration Laws Amendment Bill, 2018 Notice 648	19 October 2018
Skills Development Levies Act, 1991 Unemployment Insurance Contributions Act, 2002
Publication Date	GG and Notice Numbers	Description	Implementation Date
2 March 2018	GG 41473 Notice 168	Dates upon which employers must render returns (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. Notice 168	2 March 2018

2017
Rules of the National Assembly
Publication Date	GG and Notice Numbers	Description	Implementation Date
13 October 2017	GG 41178 Notice 1104	Explanatory summary of the Tax Administration Laws Amendment Bill, 2017 Notice 1104	13 October 2017
Taxation Laws Amendment Act, 2009
Publication Date	GG and Notice Numbers	Description	Implementation Date
21 April 2017	GG 40793 Notice 364	Allocations to be made to the metropolitan municipalities from the General Fuel Levy Revenue in terms of item 3(2)(a) of Schedule 1 to Taxation Laws Amendment Act No. 17 of 2009 Notice 364	21 April 2017
Skills Development Levies Act, 1991 Unemployment Insurance Contributions Act, 2002
Publication Date	GG and Notice Numbers	Description	Implementation Date
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 Notice 340	7 April 2017

2016
Rules of the National Assembly
Publication Date	GG and Notice Numbers	Description	Implementation Date
7 October 2016	GG 40334 Notice 1228	Explanatory summary of the Tax Administration Laws Amendment Bill, 2016 Notice 1228	7 October 2016
23 September 2016	GG 40293 Notice 1142	Explanatory summary of the Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Bill, 2016 Notice 1142	23 September 2016

2015
Use of Official Languages Act, 2012
Publication Date	GG and Notice Numbers	Description	Implementation Date
23 November 2015	GG 39439 Notice 1171	SARS’s official language policy published in terms of section 4(2)(h) Notice 1171	23 November 2015

2015
Unemployment Insurance Contributions Act, 2002 Skills Development Levies Act, 1991
Publication Date	GG and Notice Numbers	Description	Implementation Date
27 March 2015	GG 38618 Notice 262	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 Act, 1991 Notice 262	27 March 2015

Collective Investment Schemes Control Act, 2002
Publication Date	GG and Notice Numbers	Description	Implementation Date
17 April 2015	GG 38693 Notice 84	Financial Services Board (FSB) Notice - Capital requirements with which a manager of a collective investment scheme (CIS) in hedge funds must comply Notice 84	17 April 2015
1 April 2015	GG 38626 Notice 70	Financial Services Board (FSB) Notice - Amendment of Notice 52 published on 6 March 2015 on the requirements for certain hedge funds Notice 70	1 April 2015
6 March 2015	GG 38540 Notice 53	Financial Services Board (FSB) Notice - Determination of conditions and the manner in which participatory interest in collective investment schemes in securities, property and participation bonds may be issued to an investor as a tax free investment under sections 46, 51 and 114(4)(b) Notice 53	6 March 2015
6 March 2015	GG 38540 Notice 52	Financial Services Board (FSB) Notice - Determination of requirements for certain hedge funds under sections 42, 90(2) and (4) and 114(4)(b) Notice 52	6 March 2015

Long-Term Insurance Act, 1998

Publication Date

GG and Notice Numbers

Description

Implementation Date

25 February 2015

NB:

See Regulation R.170 published in GG 38507 for the final publication of this Draft Notice

Tax Free Savings and Investment Accounts

Media Statement of 20 February 2015 - Approval of Publication of Notices and Regulations to implement Tax Free Investments
Notice amending the Regulations made under section 72 (Draft replaced by Regulation R.170)

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
(Note that the draft document was given through as a Notice, but was finalised as a Regulation.)

1 March 2015

Rules of the National Assembly

Publication Date

GG and Notice Numbers

Description

Implementation Date

22 October 2015

GG 39310
Notice 1003

In terms of Rule 241(1)(c) of the Rules of the National Assembly, the Minister announces his intention to introduce the Tax Administration Laws Amendment Bill, 2015 on 27 October 2015

Notice 1003

27 October 2015

2014
Employment Tax Incentive Act, 2013
Publication Date	GG and Notice Numbers	Description	Implementation Date
18 December 2014	GG 38346 Notice 1039	Notice in terms of section 14(3) of coming into operation of section 10 of the Employment Tax Incentive Act, 2013 Notice 1039	19 December 2014
Taxation Laws Amendment Act, 2009
Publication Date	GG and Notice Numbers	Description	Implementation Date
13 May 2014	GG 37636 Notice 359	Allocations to Metropolitan Municipalities of General Fuel Levy Revenue under section 3(2)(a) of Schedule 1 to the Taxation Laws Amendment Act, 2009 Notice 359	13 May 2014
Unemployment Insurance Contributions Act, 2002
16 May 2014	GG 37646 Notice R.369	Date upon which the employer must render a return as prescribed in section 8(2A) Notice 369	16 May 2014
Skills Development Levies Act, 1999
16 May 2014	GG 37646 Notice R.369	Date upon which the employer must render a return as prescribed in section 6(2A) Notice 369	16 May 2014
Rules of the National Assembly
17 October 2014	GG 38106 Notice 890	In terms of Rule 241(1)(c) of the Rules of the National Assembly, the Minister announces his intention to introduce the Tax Administration Laws Amendment Bill, 2014 on 22 October 2014 Notice 890	17 October 2014

2013
Taxation Laws Amendment Act, 2011
Publication Date	GG and Notice Numbers	Description	Implementation Date
2 July 2013	GG 36627 Notice 463	Determination of a date on which section 13(1) of the Taxation Laws Amendment Act, 2011 (Act No. 24 of 2011) shall come into operation - Implementation of section 6quin of the Income Tax Act, 1962 Notice 463	1 July 2013
Rules of the National Assembly
18 October 2013	GG 36941 Notice 1034	Explanatory summary of the Tax Administration Laws Amendment Bill, 2013 - Intention to be introduced in the National Assembly on 24 October 2013 Notice 1034	18 October 2013
18 October 2013	GG 36945 Notice 1038	Explanatory summary of the Customs and Excise Amendment Bill, 2013 - Intention to be introduced in the National Assembly on 24 October 2013 Notice 1038	18 October 2013
18 October 2013	GG 36945 Notice 1039	Explanatory summary of the Customs Control Bill, 2013 - Intention to be introduced in the National Assembly on 24 October 2013 Notice 1039	18 October 2013

2012
Unemployment Insurance Contributions Act, 2002
Publication Date	GG and Notice Numbers	Description	Implementation Date
26 September 2012	GG 35715 Notice 783	Determination of limit on amount of remuneration for purposes of determination of contribution in terms of section 6 - Limit determined as R14 872 Notice 783	1 October 2012
Rules of the National Assembly
Publication Date	GG and Notice Numbers	Description	Implementation Date
22 October 2012	GG 35813 Notice 869	In terms of Rule 241(1)(c) of the Rules of the National Assembly, the Minister announces his intention to introduce the Tax Administration Laws Amendment Bill, 2012 on 25 October 2012 Notice 869	22 October 2012

2011
Taxation Laws Second Amendment Act, 2009
Publication Date	GG and Notice Numbers	Description	Implementation Date
28 January 2011	GG 33977 Notice 50	Determination of a date on which sections 13(1) and 38(1) come into operation Notice 50	1 February 2011
Exchange Control Amnesty and Amendment of Taxation Laws Amendment Act, 2003
Publication date	GG and Notice Numbers	Description	Implementation Date
4 February 2011	GG 33983 Notice 57	Termination of existence of the Amnesty Unit with effect from 4 February 2011 Notice 57	4 February 2011
Short-Term Insurance Act, 1998
Publication date	GG and Notice Numbers	Description	Implementation Date
28 October 2011	GG 34715 Notice 169	Financial Services Board - Notice on the prescribed requirements for the calculation of the value of the assets, liabilities and capital adequacy requirement of short-term insurers in terms of the Short-Term Insurance Act, 1998 Notice 169	1 January 2012

2010
Voluntary Disclosure Programme and Taxation Laws Amendment Act, 2010
Publication Date	GG and Notice Numbers	Description	Implementation Date
5 November 2010	GG 33731 Notice 1026	Determination of a period within which a valid voluntary disclosure may be made to be from 5 November 2010 to 31 October 2011 Notice 1026	5 November 2010