Legal Counsel – Preparation of Legislation – Document List

Discussion Papers

LPrep-DP-2021-02-Proposed-Model-for-Establishing-APA-Progamme-in-SA-and-Release-of-Draft-Legislation

LPrep-DP-2021-02 – Proposed Model for Establishing APA Progamme in SA and Release of Draft Legislation

LPrep-DP-2021-01 – Advance Tax Rulings System (Invitation for Comment)

LPrep-DP-2020-02 – Discussion Paper on Advance Pricing Agreements

LAPD-LPrep-DP-2020-01a – Media Statement – Extension of deadlines for public comments on specific 2020 Tax proposals

LAPD-LPrep-DP-2020-01 – Discussion Paper on Reviewing the Tax Treatment of Excessive Debt Financing

LAPD-LPrep-DP-2019-02a – Note to the SARS Excise Rewrite Discussion Document 1 March 2019

LAPD-LPrep-DP-2019-02 – SARS Excise Rewrite Discussion Document 1 March 2019

LAPD-LPrep-DP-2019-01a – Joint media statement_crypto assets consultation paper vfinal

LAPD-LPrep-DP-2019-01 – CAR WG Consultation paper on crypto assets_final

LAPD-LPrep-DP-2014-22 – Customs and Excise Amendment Bill – 20140430

LAPD-LPrep-DP-2014-21 – Customs Duty Bill – 20140430

LAPD-LPrep-DP-2014-20 – Customs Control Bill – 20140430

LAPD-LPrep-DP-2014-03 – Discussion Paper Treasury Media Release Review Taxation of Alcoholic Beverages

LAPD-LPrep-DP-2014-02 – Discussion Paper on Review of Taxation of Alcoholic Beverages in RSA

LAPD-LPrep-DP-2014-01 – Discussion Paper on VAT Treatment of Loyalty Programmes

LAPD-LPrep-DP-2013-01 – Discussion Paper Retirement Reform Proposals

LAPD-LPrep-DP-2011-02 – Discussion Paper POEM on IN6

LAPD-LPrep-DP-2011-01 – Discussion Paper Conversion Medical Deductions Medical Tax Credits

LAPD-LPrep-DP-2011-01 – Conversion Medical Deductions Medical Tax Credits

LAPD-LPrep-DP-2009-02 – Discussion Paper Physical impairment disability expenses

LAPD-LPrep-DP-2009-01 – Discussion Paper Proposed Policy NonCompliance VAT section 11

LAPD-LPrep-DP-2008-01 – Discussion Paper Deemed Income International Subsistence

LAPD-LPrep-DP-2005-02 – Discussion Paper Recognition of produce held by Wine Farmers in a pool

LAPD-LPrep-DP-2005-01 – Discussion Paper Tax Avoidance Section 103 of Income Tax Act 1962

LAPD-LPrep-DP-2004-02 – Discussion Paper Reportable Arrangements

LAPD-LPrep-DP-2004-01 – Discussion Paper Tax Treatment of Securitisation

LAPD-LPrep-DP-2003-03 – Discussion Paper Regulating Tax Practitioners

LAPD-LPrep-DP-2003-02 – Proposed system for ATR

LAPD-LPrep-DP-2003-02 – Discussion Paper Proposed system for ATR

Draft Documents for Public Comment

LPrep-Draft-2022-02 – Draft amendment is proposed in Part 1D of Schedule No 6 – 8 February 2022

LPrep-Draft-2022-01 – Draft amendment in respect of rules under section 64E clarifying position on expired accreditation statuses – 14 January 2022

LPrep-Draft-2021-87 – DA 260 – TOBACCO PRODUCTS VM

LPrep-Draft-2021-86 – DA 260 – TOBACCO PRODUCTS SOS

LPrep-Draft-2021-85 – Technical Tax Proposals for 2022 Budget review proposals – 16 November 2021

LPrep-Draft-2021-84a – Briefing note to accompany release of IN 28 for second round of comment – 15 November 2021

LPrep-Draft-2021-84 – Draft IN 28 Issue 3 Deductions of home office expenses incurred by persons in employment or persons holding and office – 15 November 2021

LPrep-Draft-2021-83 – Draft amendment to Part 1 of Schedule No 1 super fine maize meal – 10 November 2021

LPrep-Draft-2021-82 – Draft IN on extraordinary dividends treated as income or proceeds on disposal of certain shares

LPrep-Draft-2021-81 – Draft IN on meaning of ’employee’ for purposes of the Employment Tax Incentive Act

LPrep-Draft-2021-80 – Draft Guide to the Voluntary Disclosure Programme 20 October 2021

LPrep-Draft-2021-79 – Draft rules advance foreign exchange payments 15 October 2021

LPrep-Draft-2021-78 – Part 1 of Schedule No 1 Super fine maize meal 6 October 2021

LPrep-Draft-2021-77 – Draft IN – Associations – Funding Requirement 16 September 2021

LPrep-Draft-2021-76 – Draft Tax Exemption Guide for Small Business Funding Entities 16 September 2021

LPrep-Draft-2021-75 – Draft amendment to Note 6 in Part 1C of Schedule No

LPrep-Draft-2021-74 – Draft DA185 4B4 – Special storage warehouse amended to include wine vermouth OFB 6 September 2021

LPrep-Draft-2021-73 – Draft DA185 4B3 – Storage warehouse amended to include wine vermouth OFB 6 September 2021

LPrep-Draft-2021-72 – Draft rules under section 19 CCTV cameras 3 September 2021

LPrep-Draft-2021-71 – Draft rules under section 19 CCTV cameras – 3 September 2021

LPrep-Draft-2021-71 – Draft IN on reduced assessments meaning of ‘readily apparent undisputed error’ 16 August 2021

LPrep-Draft-2021-70 – Draft Explanatory Notes on the Emergency Tax Measures

LPrep-Draft-2021-69 – Second Batch of the 2021 Draft TLAB

LPrep-Draft-2021-68 – Second Batch of the 2021 Draft TALAB

LPrep-Draft-2021-67 – Draft Tax Exemption Guide for Institutions Boards or Bodies 6 August 2021

LPrep-Draft-2021-67 – 2021081201 Media Statement – Publication of the second batch of the 2021 Draft TLAB

LPrep-Draft-2021-65 – Draft IN on disposal of assets by deceased person, deceased estate and transfer of assets between spouses 6 August 2021

LPrep-Draft-2021-64 – Draft rule amendments under section 39 – 4 August 2021

LPrep-Draft-2021-63 – Draft Memo on Objects of 2021 Draft TALAB – 28 July 2021

LPrep-Draft-2021-62 – Draft 2021 Tax Administration Laws Amendment Bill – 28 July 2021

LPrep-Draft-2021-61 – 2021 Draft Explanatory Memoradum on 2021 TLAB – 28 July 2021

LPrep-Draft-2021-60 – DRAFT 2021 TLAB – 28 July 2021

LPrep-Draft-2021-59 – 2021 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill – 24 February 2021

LPrep-Draft-2021-58 – 2021072801 Media Statement – Publication of the 2021 Draft Tax Bills for public comments

LPrep-Draft-2021-57 – Draft Notice ito s210(2) of TAA – Outstanding returns individuals – 28 July 2021

LPrep-Draft-2021-56 – Explanatory Note on Non-compliance penalties – 28 July 2021

LPrep-Draft-2021-55 – Draft DA 185 2 July 21

LPrep-Draft-2021-54 – Draft DA 199A 2 July 2021

LPrep-Draft-2021-53 – Draft DA 199 25 2 July 2021

LPrep-Draft-2021-52 – Draft DA 199 24 2 July 2021

LPrep-Draft-2021-51 – Draft DA 199 23 2 July 2021

LPrep-Draft-2021-50 – Draft DA 199 18 2 July 2021

LPrep-Draft-2021-49 – Draft DA 199 17 2 July 2021

LPrep-Draft-2021-48 – Draft DA 199 16 2 July 2021

LPrep-Draft-2021-47 – Draft DA 199 15 2 July 2021

LPrep-Draft-2021-46 – Draft DA 199 14 2 July 2021

LPrep-Draft-2021-46 – Draft DA 199 13 2 July 2021

LPrep-Draft-2021-45 – Draft DA 199 12 2 July 2021

LPrep-Draft-2021-44 – Draft DA 199 11 2 July 2021

LPrep-Draft-2021-43 – Draft DA 199 22 2 July 2021

LPrep-Draft-2021-42 – Draft DA 199 21 2 July 2021

LPrep-Draft-2021-41 – Draft DA 199 20 2 July 2021

LPrep-Draft-2021-40 – Draft DA 199 10 2 July 2021

LPrep-Draft-2021-39 – Draft DA 199 06B 2 July 2021

LPrep-Draft-2021-38 – Draft DA 199 06A 2 July 2021

LPrep-Draft-2021-37 – Draft DA 199 04B 2 July 2021

LPrep-Draft-2021-36 – Draft DA 199 04A 2 July 2021

LPrep-Draft-2021-35 – Draft DA 199 03 2 July 2021

LPrep-Draft-2021-34 – Draft DA 199 02A 2 July 2021

LPrep-Draft-2021-33 – Draft DA 199 02 2 July 2021

LPrep-Draft-2021-32 – Draft DA 199 01 2 July 2021

LPrep-Draft-2021-31 – Draft DA 199 2 July 2021

LPrep-Draft-2021-30 – Rule amendments for export tax under sections 59A

LPrep-Draft-2021-29a – Cover Note of proposed amendment to rule 77H – 23 June 2021

LPrep-Draft-2021-29 – Draft rule amendment under section 77H relating to internal appeal – 23 June 2021

LPrep-Draft-2021-28 – Draft BGR on the purchase of different types of annuities at retirement

LPrep-Draft-2021-27i – Draft HS 2022 Correlation Table Consequential Amendments 8 June 2021

LPrep-Draft-2021-27h – Draft HS 2022 Correlation Table Part 1 of Schedule No 1 8 June 2021

LPrep-Draft-2021-27g – Draft amendment to Part 2 of Schedule No 4 HS 2022 8 June 2021

LPrep-Draft-2021-27f – Draft amendment to Part 1 of Schedule No 3 HS 2022 8 June 2021

LPrep-Draft-2021-27e – Draft amendment to Part 3E of Schedule No 1 HS 2022 8 June 2021

LPrep-Draft-2021-27d – Draft amendment to Part 2B of Schedule No 1 HS 2022 8 June 2021

LPrep-Draft-2021-27c – Draft amendment to Part 2A of Schedule No 1 HS 2022 8 June 2021

LPrep-Draft-2021-27b – Draft amendment to Part 1 of Schedule No 1 HS 2022 8 June 2021

LPrep-Draft-2021-27a – Draft Notes to Part 1 of Schedule No 1 HS 2022 8 June 2021

LPrep-Draft-2021-27 – Explanatory Memorandum HS 2022 8 June 2021

LPrep-Draft-2021-26 – Draft BGR on disqualification as a qualifying company under section 12R(4)(b) 3 June 2021

LPrep-Draft-2021-25a – Draft Electronic Record Keeping Form 3 June 2021

LPrep-Draft-2021-25 – Draft Public Notice Electronic Record Keeping 3 June 2021

LPrep-Draft-2021-24g – Cover note for publication for public comment – 21 May 21

LPrep-Draft-2021-24f – DA 185.4B9 Storage WH CCA

LPrep-Draft-2021-24e – DA 8 – Application for registration to submit reporting documents

LPrep-Draft-2021-24d – DA 185.4B10 – Manufacturing WH CCA

LPrep-Draft-2021-24c – DA 185.4A3 Rebate-user

LPrep-Draft-2021-24b – DA 185.4B16 – Container-depot

LPrep-Draft-2021-24a – DA 185.4B14 – Degrouping-depot

LPrep-Draft-2021-24- Draft amendments to rules under sections 59A, 60 and 120 – Registration and Licensing

LPrep-Draft-2021-22 – Draft IN 28 (Issue 3) – Deductions of home office expenses incurred by persons in employment or persons holding an office 14 May 2021

LPrep-Draft-2021-21 – Draft amendment to rules under sections 18 and 120 Rule 18.14 7 May 2021

LPrep-Draft-2021-17e – DA 185

LPrep-Draft-2021-17d – DA 185

LPrep-Draft-2021-17c – DA185

LPrep-Draft-2021-17b – DA185

LPrep-Draft-2021-17a – Cover note in relation to proposed registration and licensing amendments 26 March 2021

LPrep-Draft-2021-17 – Draft amendments to the rules under ss 59A and 60 – Registration and Licensing 26 March 2021

LPrep-Draft-2021-16 – Draft amendment in respect of the deletion of rule 76

LPrep-Draft-2021-15 – Draft IN on deduction of medical lump sum payments – 23 March 2021

LPrep-Draft-2021-14a – Explanatory Note – Draft rule amendments under sections 64E and 120 Accreditation – 19 March 2021

LPrep-Draft-2021-14 – Draft rule amendments under sections 64E and 120 – Accreditation – 19 March 2021

LPrep-Draft-2021-13A – DA 260 Tobacco Products SOS – 17 March 2021

LPrep-Draft-2021-13 – DA 260 Tobacco Products VM – 17 March 2021

LPrep-Draft-2021-12 – Draft IN on deductions iro improvements to land or buildings not owned by a taxpayer 1 March 2021

LPrep-Draft-2021-11 – Draft IN59 (Issue 2) – Tax treatment of the receipt or accrual of government grants 26 February 2021

LPrep-Draft-2021-10 – Draft amendment to Sch1P1 to give effect to the HS 2022 26 February 2021

LPrep-Draft-2021-09 – Draft Notes to Draft amendments to Sch1P1 to implement HS 2022 26 February 2021

LPrep-Draft-2021-08 – Draft Explanatory Memorandum HS 2022 26 February 2021

LPrep-Draft-2021-07 – Draft Notice on UIF remuneration limit 24 February 2021

LPrep-Draft-2021-06 – Draft Notice on amounts for purposes of definition of retirement annuity funds 24 February 2021

LPrep-Draft-2021-05a – Media statement Publication of the 2021 Draft Tax Bills and other Regulations 24 February 2021

LPrep-Draft-2021-05 – 2021 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill 24 February 2021

LPrep-Draft-2021-04 – Draft Note 6 to Part 3 of Schedule No

LPrep-Draft-2021-03e – DSL 201 Diesel Refund Return – 9 February 2021

LPrep-Draft-2021-03d – DA 185

LPrep-Draft-2021-03c – DA185

LPrep-Draft-2021-03b – DA 185 Registration and Licensing of Customs and Excise Clients – 9 February 2021

LPrep-Draft-2021-03 – Draft rule amendments under ss 75 59A 119A and 120 Diesel refunds – 9 February 2021

LPrep-Draft-2021-02a – Completion notes to DA 180 carbon tax account – 28 January 2021

LPrep-Draft-2021-02 – DA180 Environmental Levy Account for Carbon Tax – 28 January 2021

LPrep-Draft-2021-01 – Draft rule amendments ss 18 and 120 maintenance of goods in transit through Republic – 25 January 2021

LPrep-Draft-2020-69 – Draft VAT amendment of Paragraph 8 of Schedule 1 – 17 December 2020

LPrep-Draft-2020-68 – Draft amendments in Chapter 49 Clearance and valuation of banknotes – 11 December 2020

LPrep-Draft-2020-67 – Draft IN91 (Issue 2) – Concession or compromise of a debt – 8 December 2020

LPrep-Draft-2020-66 – Draft rule for compulsory sealing purposes of tracking goods – 4 December 2020

LPrep-Draft-2020-65c – DA 185

LPrep-Draft-2020-65b – DA 185

LPrep-Draft-2020-65a – DA 185 – Registration adnd Licencing of Customs Clients 20 November 2020

LPrep-Draft-2020-65 – Draft rule amendments under section 49 – 20 November 2020

LPrep-Draft-2020-64a – DA 185

LPrep-Draft-2020-64 – Draft amendment in Schedule No 4 Goods for Head of States – 20 November 2020

LPrep-Draft-2020-63 – Draft rule Special shops for diplomats – 20 November 2020

LPrep-Draft-2020-62 – Draft amendment in Part 1 of Schedule No 4 rebate item 413 – 29 October 2020

LPrep-Draft-2020-61 – Draft Rule to section 24 29 October 2020

LPrep-Draft-2020-60 – Draft amendments in Chapter 94 solid Wood – 12 October 2020

LPrep-Draft-2020-59 – Draft amendments in Chapter 72 wire coated – 12 October 2020

LPrep-Draft-2020-58 – Draft amendments in Chapter 44 wood coated – 12 October 2020

LPrep-Draft-2020-57 – Explanatory Memorandum technical amendments – 12 October 2020

LPrep-Draft-2020-56 – Draft AfCFTA rules – 22 September 2020

LPrep-Draft-2020-55 – Draft rule on Commercial ports (24 hours) – 10 September 2010

LPrep-Draft-2020-54 – Explanatory Memorandum technical amendments – 10 September 2020

LPrep-Draft-2020-53 – Draft amendment in Part 1 of Schedule No 1 for various technical amendments – 10 September 2020

LPrep-Draft-2020-52 – Draft rules under sections 59A and 60 – 2 September 2020

LPrep-Draft-2020-51 – Explanatory Memorandum 31 August 2020

LPrep-Draft-2020-50 – Draft amendment in Part 1 of Schedule No 1 EPA phase downs 31 August 2020

LPrep-Draft-2020-49 – Draft rules under sections 59A and 60

LPrep-Draft-2020-48 – 2020 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill – 31 July 2020

LPrep-Draft-2020-47 – 2020 Draft Regulations Prescribing Electronic Service – 31 July 2020

LPrep-Draft-2020-46 – 2020 Draft Memo on Objects of 2020 Draft TALAB – 31 July 2020

LPrep-Draft-2020-45 – 2020 Draft Tax Administration Laws Amendment Bill – 31 July 2020

LPrep-Draft-2020-44 – 2020 Draft Explanatory Memorandum on the 2020 Draft TLAB – 31 July 2020

LPrep-Draft-2020-43 – 2020 Draft Taxation Laws Amendment Bill – 31 July 2020

LPrep-Draft-2020-42 – 20200731 Media statement – Publication of the 2020 Draft Tax Bills and accompanying documents

LPrep-Draft-2020-41 – Draft rules to section 39 30 July 2020

LPrep-Draft-2020-40 – Draft IN on the taxation of the receipt of deposits 23 July 2020

LPrep-Draft-2020-39 – Draft amendment to Part 4 of Schedule No 6 (6-5-2020-10) 3rd party refunds RFA

LPrep-Draft-2020-38 – Draft amendment in Part 3 of Schedule No 5 Rebate item 537

LPrep-Draft-2020-37 – Draft amendment in Part 2 of Schedule No 4 Rebate item 460

LPrep-Draft-2020-36 – Draft amendment in Part 1 of Schedule No 3 Rebate item 317

LPrep-Draft-2020-35 – Draft amendment in Part 1 of Schedule No 3 Rebate item 317

LPrep-Draft-2020-34 – Draft amendment in Part 1 of Schedule No 1

LPrep-Draft-2020-19 – Draft amendment to Notes 9 and 10 in Chapter 99 – 16 April 2021

LPrep-Draft-2020-18 – Draft rule under section 38 – SACU UCR Botswana and Namibia – 12 April 2021

Legal-LPrep-Drafts-2024-10 – 2024 Draft Rates Bill 21 Feb 2024

Legal-LPrep-Drafts-2024-09 – Global Minimum Tax Administration Bill

Legal-LPrep-Drafts-2024-08a – Draft Explanatory Memorandum on Global Minimum Tax Bill 21 Feb 2024

Legal-LPrep-Drafts-2024-08 – Draft Global Minimum Tax Bill 21 Feb 2024

Legal-LPrep-Drafts-2024-07a – Draft Explanatory Memorandum RLAB 21 Feb 2024

Legal-LPrep-Drafts-2024-07 – Draft Revenue Laws Amendment Bill 2024 21 Feb 2024

Legal-LPrep-Drafts-2024-06 – 20240220 Media Statement Publication of the 2024 Draft Rates Bill and Draft Global Minimum Tax Bills for public comment

Legal-LPrep-Drafts-2024-05 – Draft IN – Consequences of an employers failure to deduct or withhold employees’ tax

Legal-LPrep-Drafts-2024-04 – Amendments to rules under sections 40(3) and 41(4) – Effect of transfer pricing on customs value (updated 9 February 2024)

Legal-LPrep-Drafts-2024-03 – Draft RA under sections 26 and 120 transfer of ownership of warehoused goods 8 February 2024

Legal-LPrep-Drafts-2024-02 – Draft Guide – Solar energy tax credit provided under section 6C

Legal-LPrep-Drafts-2023-25 – Draft Guide – Tax Treatment of the Net-billing Tariff System for Excess Power Generated

Legal-LPrep-Drafts-2023-24 – 2023060901 Media Statement – Publication of draft legislation Two-Pot retirement system – 9 June 2023

Legal-LPrep-Drafts-2023-23a – 2023060901 Draft Explanatory Memoradum on the 2023 Draft Revenue Laws Amendment Bill – 9 June 2023

Legal-LPrep-Drafts-2023-23 – 2023060901 2023 Draft Revenue Laws Amendment Bill – 9 June 2023

Legal-LPrep-Drafts-2023-22a – 2023060901 Draft Memo objects 2023 Draft Revenue Administration Pension Laws Amendment Bill – 9 Jun 23

Legal-LPrep-Drafts-2023-22 – 2023060901 2023 Draft Revenue Administration and Pension Laws Amendment Bill – 9 June 2023

Legal-LPrep-Drafts-2023-21 – Draft Additional Note 6(a) to Chapter 22 2 June 2023

Legal-LPrep-Draft-2024-13 – Draft Schedule Amendment Additional Note 1(h) to Chapter 27 of Schedule No 1 19 April 2024

Legal-LPrep-Draft-2024-12c – Draft DA 185 4B17 Marine remover of imported bunker fuel 19 April 2024

Legal-LPrep-Draft-2024-12b – Draft DA 185 4B4 Licensing Client Type 4B4 Special storage warehouse 19 April 2024

Legal-LPrep-Draft-2024-12a – Draft DA 185 Registration or Licensing of Customs and Excise Clients 19 April 2024

Legal-LPrep-Draft-2024-12 – Draft RA under sections 21(1) and 60 Storage of imported bunker fuel 19 April 2024

Legal-LPrep-Draft-2024-11 – Draft Schedule Amendment – Note 8 to Schedule No 5 9 April 2024

Legal-LPrep-Draft-2024-01 – Draft amendments to rules under sections 40(3) 41(4) and 120 – Effect of transfer pricing on customs value 19 January 2024

Legal-LPrep-Draft-2023-56c – Draft Annexure DA 185 4B17 Licensing Client Type 4B17 – Marine remover of fuel levy goods 11 December 2023

Legal-LPrep-Draft-2023-56b – Draft Annexure DA 185 4B4 Licensing Client Type 4B4 – Special Storage Warehouse 11 December 2023

Legal-LPrep-Draft-2023-56a – DA 185 Application form registration licensing of customs and excise clients (incl Marine remover of fuel levy goods) 11 December 23

Legal-LPrep-Draft-2023-56 – Draft RA ss 21 60 and 120 – Fuel levy goods 11 December 2023

Legal-LPrep-Draft-2023-55 – Draft DA 177 Environmental Levy Account for Carbon Dioxide Emission Levy 14 November 2023

Legal-LPrep-Draft-2023-54 – Draft Amendment to Schedule 1 Part 1 – TH 20098970 Nut juice Chapter 8 20 October 2023

Legal-LPrep-Draft-2023-53 – Draft Amendment to Schedule 1 Part 1 Additional Note 8 to Chapter 22 20 October 2023

Legal-LPrep-Draft-2023-52 – Draft RA under section 120 – Advance import payments 19 October 2023

Legal-LPrep-Draft-2023-51 – Draft BGR 16 (Issue 3) – Standard Turnover-based Method of Apportionment

Legal-LPrep-Draft-2023-50 – Draft RA ss 64E and 120 relating to accreditation of clients 13 October 2023

Legal-LPrep-Draft-2023-49a – SADC Certificate of Origin 29 September 2023

Legal-LPrep-Draft-2023-49 – RA ss 49B 49G 120 – Trade agreement amendments (SADC and SACUM) 29 September 2023

Legal-LPrep-Draft-2023-48 – Draft amendment to Schedule 1 Part 1 tomato paste 18 September 2023

Legal-LPrep-Draft-2023-47 – Draft amendment in Chapter 94 to provide for the different furniture in Sch1P1 1 September 2023

Legal-LPrep-Draft-2023-46 – Draft notice in Chapter 41 to amend the description of tariff heading 41 07 1 September 2023

Legal-LPrep-Draft-2023-45 – Draft amendments in Chpt 72 to insert new 8 digit tariff to provide for new ranges in thickness in Sch1P1 1 September 2023

Legal-LPrep-Draft-2023-44 – Draft amendments to insert new 8 digit tariff in Chapter 30 provide for vaccines imported in bulk for retail purposes in Sch1P1 1 Sep 2023

Legal-LPrep-Draft-2023-43 – Draft amendments to delete and to insert new 8 digit tariff in Chpt 12 to provide for re-classification of Rooibos

Legal-LPrep-Draft-2023-42 – Draft amendments to insert new digit tariff in Chpt 5 to provide for Ivory of elephants and rhinoceros in Sch1P1 1 September 2023

Legal-LPrep-Draft-2023-41 – Draft Explanatory memorandum on technical amendments 1 September 2023

Legal-LPrep-Draft-2023-40c – DA 66 – General Application for drawback refund 28 August 2023

Legal-LPrep-Draft-2023-40b – DA 64 – Application for drawback refund 28 August 2023

Legal-LPrep-Draft-2023-40a – DA 63 – Application for refund Export for trade purposes of imported duty paid goods ((Refund item 522 03) 28 August 2023

Legal-LPrep-Draft-2023-40 – Draft RA ss 59A 60 64F 75 101A and 120 ito electronic submission of applications for refunds and drawbacks 28 August 2023

Legal-LPrep-Draft-2023-39 – Draft IN – Determining the calorific value of coal for purposes of the royalty

Legal-LPrep-Draft-2023-38 – Amendments to Carbon Offset Regulations Prescribing Carbon Offsetting ito of S19(C) of the Carbon Tax Act – 31 July 2023

Legal-LPrep-Draft-2023-37a – Explanatory Memorandum to DRC Amendments – 31 July 2023

Legal-LPrep-Draft-2023-37 – Draft Amendments to the VAT Regulations on domestic reverse charge relating to valuable metal – 31 July 2023

Legal-LPrep-Draft-2023-36 – Amendment Reg para (E) of Definition of Scientific or Technological Research and Development In S11D(1) of ITA – 31 July 2023

Legal-LPrep-Draft-2023-35 – Amendment Reg para (D) of Definition of Scientific or Technological Research and Development In s11D(1) of ITA – 31 Ju;y 2023

Legal-LPrep-Draft-2023-34a – Memo on Objects of Draft Tax Administration Laws Amendment Bill 2023 – 31 July 2023

Legal-LPrep-Draft-2023-34 – 2023 Draft TALAB – 31 July 2023

Legal-LPrep-Draft-2023-33a – Draft Explanatory Memorandum on the Draft Taxation Laws Amendment Bill 2023 – 31 July 2023

Legal-LPrep-Draft-2023-33 – 2023 Draft TLAB – 31 July 2023

Legal-LPrep-Draft-2023-32 – 2023 Draft Rates Bill- 31 July 2023 pdf

Legal-LPrep-Draft-2023-31 – 20230730 Media Statement – Publication of the 2023 Budget Draft Tax Bills and Draft Regulations

Legal-LPrep-Draft-2023-30 – Draft IN 78 (Issue 2) – Allowance for future expenditure on contracts

Legal-LPrep-Draft-2023-29c – Draft APT 201 Air Passenger Tax Return 10 July 2023

Legal-LPrep-Draft-2023-29b – Draft APT 102 Air Passenger Operator’s application for registration 10 July 2023

Legal-LPrep-Draft-2023-29a – Draft APT 101 Air Passenger Tax Agents application for registration 10 July 2023

Legal-LPrep-Draft-2023-29 – Draft rules ss 47B and 120 Air passenger tax automation 10 July 2023

Legal-LPrep-Draft-2023-28 – Substitution of Note 1 and the insertion of Notes 3 4 and 5 and insertion of refund items in Sch5P4 30 June 2023

Legal-LPrep-Draft-2023-26 – Substitution of Notes 8 11 12 and 13 to Schedule No 5 30 June 2023

Legal-LPrep-Draft-2023-20 – Draft Explanatory Memorandum on the initial Batch of 2023 Draft TLAB-20 April 2023

Legal-LPrep-Draft-2023-19 – Initial batch of 2023 draft TLAB – 20 April 2023

Legal-LPrep-Draft-2023-19 – Draft Bill – Initial batch of 2023 draft TLAB – 21 April 2023

Legal-LPrep-Draft-2023-18 – 2023042101 Media Statement – Publication of the initial batch of the 2023 draft TLAB for public comment

Legal-LPrep-Draft-2023-17 – Draft rules ss 46 49 120 Trade agreements 19 April 2023

Legal-LPrep-Draft-2023-16b – Draft DA 185 4A3 Changes to include refund users 19 April 2023

Legal-LPrep-Draft-2023-16a – Draft DA 185 Registration Licensing of Customs and Excise Clients to change tickbox 19 April 2023

Legal-LPrep-Draft-2023-16 – Draft Amendment to Schedule 6 Part 3 Foodstuffs 19 April 2023

Legal-LPrep-Draft-2023-14b – Draft EM to Draft Notice on tax exemption of bulking payments to former members of closed funds 6 March 2023

Legal-LPrep-Draft-2023-14a – 2023030801 Media Statement – Draft Notice on Tax Exemption Of Bulking Payments

Legal-LPrep-Draft-2023-14 – Draft Notice on tax exemption of bulking payments to former members of closed funds 6 March 2023

Legal-LPrep-Draft-2023-13 – RA ss 4 120 Publication of tariff determinations 3 April 2023

Legal-LPrep-Draft-2023-12 – Amendment to DA 185 Consent of information sharing with other govt agencies 3 April 2023

Legal-LPrep-Draft-2023-11 – Draft IN – Meaning of ’employee’ for purposes of the ETI Act

Legal-LPrep-Draft-2023-10 – Draft Guide to the Employment Tax Incentive (Issue 5)

Legal-LPrep-Draft-2023-09 – Returns of information to be submitted by third parties ito section 26 of TA Act 29 March 2023

Legal-LPrep-Draft-2023-08 – Draft amendment to rules under sections 46 49 and 120 Trade Agreements 20 March 2023

Legal-LPrep-Draft-2023-07 – Draft amendment to rules under sections 77H and 120 Internal administrative appeals 13 March 2023

Legal-LPrep-Draft-2023-06b – Draft DA 185 4A3 Rebate refund User 10 March 2023

Legal-LPrep-Draft-2023-06a – Draft DA 185 Registration Licensing of Customs and Excise Clients 10 March 2023

Legal-LPrep-Draft-2023-06 – Draft Amendment in Schedule 6 Part 3 by the insertion of Note 14 food stuff 10 Mach 2023

Legal-LPrep-Draft-2023-05 – 2023 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill 22 February 2023

Legal-LPrep-Draft-2023-04 – Postponement of Withdrawal of Practice Notes 31 and 37 22 February 2023

Legal-LPrep-Draft-2023-03b – Draft Completion Notes for DA 180 – Environmental Levy Account for Carbon Tax 6 February 2023

Legal-LPrep-Draft-2023-03a – Draft DA 180 – Environmental Levy Account for Carbon Tax 6 February 2023

Legal-LPrep-Draft-2023-03 – Draft amendments to rules under ss 54AA and 120 – Carbon tax forms 6 February 2023

Legal-LPrep-Draft-2023-02 – Draft amendments to rules under ss 19A and 120 – Storage of fuel levy goods 6 February 2023

Legal-LPrep-Draft-2023-01b – DA 260 Tobacco Products VM 3 February 2023

Legal-LPrep-Draft-2023-01a – DA 260 Tobacco Products SOS 3 February 2023

Legal-LPrep-Draft-2023-01 – Draft rule under sections 19A and 120 substitute solutions in vaping products 3 February 2023

Legal-LPrep-Draft-2022-70 – Draft BGR Value-added tax implications of securities lending arrangements

Legal-LPrep-Draft-2022-69a – Explanatory Note to draft notice in terms of section 18A 18 November 2022

Legal-LPrep-Draft-2022-69 – Draft notice in terms of section 18A 18 November 2022

Legal-LPrep-Draft-2022-68 – Draft Amendment to Schedule 1 Part 1 Creation of new tariff subheadings 17 November 2022

Legal-LPrep-Draft-2022-67 – Withdrawal of Practice Notes 31 of 1994 and 37 of 1995 effective 1 March 2023 15 November 2022

Legal-LPrep-Draft-2022-66a – Explanatory Note Draft rules under ss 15 and 120 to pilot electronic traveller management system

Legal-LPrep-Draft-2022-66 – Draft amendments to rules under ss 15 and 120 to pilot electronic traveller management system 8 November 2022

Legal-LPrep-Draft-2022-65 – Draft BGR VAT treatment of rounding difference in cash transactions

Legal-LPrep-Draft-2022-64 – Draft IN Exemption of income relating to South African ships used in international shipping

Legal-LPrep-Draft-2022-63 – Draft IN Definition of “associated enterprise”

Legal-LPrep-Draft-2022-62 – Media Statement_Proposed changes to the R&D Tax Incentive for Public Comment 7 October 2022

Legal-LPrep-Draft-2022-61 – 20221007 Draft EM on proposed changes to the R&D tax incentive 7 October 2022

Legal-LPrep-Draft-2022-60 – 20221007 Proposed changes to section 11D of the ITA 7 October 2022

Legal-LPrep-Draft-2022-59 – Draft Amendment to Schedule 1 Part 1 Substitution of Note 5 in Chapter 22 4 October 2022

Legal-LPrep-Draft-2022-58 – Draft Amendment to Schedule 5 Part 4 deletion of various refund items 30 September 2022

Legal-LPrep-Draft-2022-57 – Draft Guide on the Taxation of Farming Operations

Legal-LPrep-Draft-2022-56 – Draft Explanatory memorandum on technical amendments updated 30 September 2022

Legal-LPrep-Draft-2022-55 – Deletion of Note 4 A in P1D of Sch6 19 September 2022

Legal-LPrep-Draft-2022-54 – Draft Amendment to Sch4P2 Consequential amendment of rebate item 460 18 9001 10 01 06 19 September 2022

Legal-LPrep-Draft-2022-53 – Draft Amendments to Sch1P1 19 September 2022

Legal-LPrep-Draft-2022-52 – Draft IN 112 (Issue 2) Section 18A – Audit certificate

Legal-LPrep-Draft-2022-51 – Draft IN The VAT treatment of debt collection

Legal-LPrep-Draft-2022-50b – Draft SAD 505 Customs Declaration Form 31 August 2022

Legal-LPrep-Draft-2022-50a – Draft SAD 502 Customs Declaration Form 31 August 2022

Legal-LPrep-Draft-2022-50 – Draft rule amendments relating to the SAD 502 and 505 customs declaration forms 31 August 2022

Legal-LPrep-Draft-2022-49 – Draft Amendment to Part 2 of Schedule 5 12 August 2022

Legal-LPrep-Draft-2022-48c – Draft DA 66 General Application for drawback refund 12 August 2022

Legal-LPrep-Draft-2022-48b – Draft DA 64 Application for drawback refund 12 August 2022

Legal-LPrep-Draft-2022-48a – Draft DA 63 Application for refund Export for trade purposes of imported duty paid goods 12 August 2022

Legal-LPrep-Draft-2022-48 – Draft RA ss 64F 75 and 120 ito electronic submission of applications for refunds and drawbacks 12 August 2022

Legal-LPrep-Draft-2022-47 – Draft IN Exemption for international aid received or accrued under an official development assistance agreement

Legal-LPrep-Draft-2022-46 – Media statement – Publication of the 2022 Draft Tax Bills for Public Comment 29 July 2022

Legal-LPrep-Draft-2022-45 – 2022 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill 29 July 2022

Legal-LPrep-Draft-2022-44a – Draft Explanatory Memorandum on the 2022 Draft RLAB 29 July 2022

Legal-LPrep-Draft-2022-44 – 2022 Draft Revenue Laws Amendment Bill 29 July 2022

Legal-LPrep-Draft-2022-43a – Draft Explanatory Memoradum on the 2022 Draft TLAB 29 July 2022

Legal-LPrep-Draft-2022-43 – 2022 Draft Taxation Laws Amendment Bill 29 July 2022

Legal-LPrep-Draft-2022-42a – Draft Memo on objects of 2022 Draft Tax Administration Laws Amendment Bill 29 July 2022

Legal-LPrep-Draft-2022-42 – 2022 Draft Tax Administration Laws Amendment Bill 29 July 2022

Legal-LPrep-Draft – Customs and Excise Tariff Amendments Comment Sheet revised 15 July 2022

LAPD-LPrep-Draft2022-19 – Draft IN – PBA – Bid to host or hosting of any international event

LAPD-LPrep-Draft-Arc-2014-03 – Draft Tariff Notice Sch6P3 Archived on 13 December 2013

LAPD-LPrep-Draft-Arc-2014-02 – Draft Tariff Notice Note 5A Sch6P3 Archived on 13 December 2013

LAPD-LPrep-Draft-Arc-2014-01 – Draft Interpretation Note Archived on 6 August 2013

LAPD-LPrep-Draft-2022-41 – Draft amendment to Part 1C of Schedule No 6 rebate 620 13 15 July 2022

LAPD-LPrep-Draft-2022-40 – Draft IN Persons not eligible to register as tax practitioner and deregistration of tax practitioners

LAPD-LPrep-Draft-2022-39 – Draft rule under section 59A and 120 registration of electronic user – 13 May 2022

LAPD-LPrep-Draft-2022-38 – Draft SAD 500 Customs declaration form – 13 May 2022

LAPD-LPrep-Draft-2022-37 – Draft amendment to Sch1P1 Insertion additional Notes 5 and 6 to Chapter 87 12 May 2022

LAPD-LPrep-Draft-2022-36 – Draft Notice relating to Kosi Bay change of office hours – 11 May 2022

LAPD-LPrep-Draft-2022-35 – Draft DA 185 4B1 Special Manufacturing Warehouse 28 April 2022

LAPD-LPrep-Draft-2022-34 – Draft DA 260 Traditional African beer and alcohol powder products SVM 28 April 2022

LAPD-LPrep-Draft-2022-33a – Media statement – Revised draft rates and monetary amounts and amendment of revenue laws Bill 1 April 2022

LAPD-LPrep-Draft-2022-33 – Revised 2022 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill 1 April 2022

LAPD-LPrep-Draft-2022-32 – Draft Amendment to Schedule 6 – 4 March 2022

LAPD-LPrep-Draft-2022-31 – Draft Amendment to Schedule 5 – 4 March 2022

LAPD-LPrep-Draft-2022-30 – Draft Amendment to Schedule 3 – 4 March 2022

LAPD-LPrep-Draft-2022-29 – Draft Amendment to Schedule 2 – 4 March 2022

LAPD-LPrep-Draft-2022-28 – Draft Amendment to Schedule 1 Part 3E – 4 March 2022

LAPD-LPrep-Draft-2022-27 – Draft Amendment to Schedule 1 Part 2B – 4 March 2022

LAPD-LPrep-Draft-2022-26 – Draft Amendment to Schedule 1 Part 1 – 4 March 2022

LAPD-LPrep-Draft-2022-25 – Explanatory Memorandum technical amendments – 4 March 2022

LAPD-LPrep-Draft-2022-24 – Draft rule amendments in terms of section 21 duty free sale of Motor vehicles to diplomats – 3 March 2022

LAPD-LPrep-Draft-2022-23 – Draft VAT amendment under section 74 – 3 March 2022

LAPD-LPrep-Draft-2022-22 – Draft amendment to Part 2 of Schedule No

LAPD-LPrep-Draft-2022-21 – Draft amendment to Part 1 of Schedule No

LAPD-LPrep-Draft-2022-20 – Draft IN – PBOs – Provision of Residential Care for Retired Persons

LAPD-LPrep-Draft-2022-18 – Draft IN – Mining rehabilitation company and trust

LAPD-LPrep-Draft-2022-17 – Draft IN – Recoupment of amounts deducted or set off when an asset commences

LAPD-LPrep-Draft-2022-16 – Draft IN – Understatement penalty – meaning of “maximum tax rate applicable to the taxpayer”

LAPD-LPrep-Draft-2022-14 – Draft IN on effect on the date of issue of a share arising from a change in the redemption features

LAPD-LPrep-Draft-2022-13 – Draft IN on sale and leaseback arrangements and related simulated transactions

LAPD-LPrep-Draft-2022-12 – Draft Amendment Schedule 6 – 18 February 2022

LAPD-LPrep-Draft-2022-11 – Draft Amendment Schedule 5 – 18 February 2022

LAPD-LPrep-Draft-2022-10 – Draft Amendment Schedule 3 – 18 February 2022

LAPD-LPrep-Draft-2022-09 – Draft Amendment Schedule 1 Part 3e – 18 February 2022

LAPD-LPrep-Draft-2022-08 – Draft Amendment Schedule 1 Part 2b – 18 February 2022

LAPD-LPrep-Draft-2022-07 – Draft Amendment to Schedule 1 Part 1 – 18 February 2022

LAPD-LPrep-Draft-2022-06 – Explanatory Memorandum technical amendments – 18 February 2022

LAPD-LPrep-Draft-2022-05 – Draft amendment to Part 2 of Schedule No 5 – 17 February 2022

LAPD-LPrep-Draft-2022-04 – Draft IN on intragroup loans 11 February 2022

LAPD-LPrep-Draft-2022-03 – Draft rule amendment relating to Kosi Bay – 11 February 2022

LAPD-LPrep-Draft-2021-20 -Draft amendments to rules under sections 49 and 120 SACUM-EPA tariff rate quotas 22 April 2021

LAPD-LPrep-Draft-2020-33 – Notice 345 GG 43470 ITAC Amended Guidelines for Rebate Item 412

LAPD-LPrep-Draft-2020-32 – Draft IN on vesting of income in a resident beneficiary by a non resident trust

LAPD-LPrep-Draft-2020-31 – Draft rule 59A

LAPD-LPrep-Draft-2020-30 – Draft rule amendment under sections 39 and 120 – rule 39

LAPD-LPrep-Draft-2020-29a – Media Advisory Accreditation Process Publication of the proposal on export taxes on scrap metal

LAPD-LPrep-Draft-2020-29 – 2020 Budget Review Chapter 4 (Revenue trends and tax proposals)

LAPD-LPrep-Draft-2020-28 – Draft EM on the Revised Draft Disaster Management Tax Relief Bill – 1 May 2020

LAPD-LPrep-Draft-2020-27 – Revised Draft Disaster Management Tax Relief Administration Bill – 1 May 2020

LAPD-LPrep-Draft-2020-26 – Revised Draft Disaster Management Tax Relief Bill – 1 May 2020

LAPD-LPrep-Draft-2020-25 – Draft Rule amendments under Customs and Excise Act 1964 – COVID 19 Relief Measures – 1 May 2020

LAPD-LPrep-Draft-2020-24 – Media statement – Publication of the revised COVID-19 Draft Tax Bills – 1 May 2020

LAPD-LPrep-Draft-2020-23 – Draft Notices for urgent public comments-Expanding access to living annuities

LAPD-LPrep-Draft-2020-22 – Explanatory Notes on Further COVID- 19 Tax measures

LAPD-LPrep-Draft-2020-21 – Draft rule amendment – UCR Lesotho – 20 April 2020

LAPD-LPrep-Draft-2020-20 – Draft IN on value-added tax consequences of points-based loyalty programmes

LAPD-LPrep-Draft-2020-19c – Draft Explanatory Memorandum on the Draft Disaster Management Tax Relief Bill – 1 April 2020

LAPD-LPrep-Draft-2020-19b – Draft Disaster Management Tax Relief Administration Bill – 1 April 2020

LAPD-LPrep-Draft-2020-19a – Draft Disaster Management Tax Relief Bill – 1 April 2020

LAPD-LPrep-Draft-2020-19 – 20200401 Media statement – Publication of COVID-19 Draft Tax Bills for public comment

LAPD-LPrep-Draft-2020-18 – Draft IN on taxation of amounts received by or accrued missionaries

LAPD-LPrep-Draft-2020-17 – Draft IN Funding requirement

LAPD-LPrep-Draft-2020-16c – Draft Explanatory Memorandum on the Draft Disaster Management Tax Relief Bill – 1 April 2020

LAPD-LPrep-Draft-2020-16b – Draft Disaster Management Tax Relief Administration Bill – 1 April 2020

LAPD-LPrep-Draft-2020-16a – Draft Disaster Management Tax Relief Bill – 1 April 2020

LAPD-LPrep-Draft-2020-16 – Draft IN on witholding tax on interest 18 March 2020

LAPD-LPrep-Draft-2020-16 – 20200401 Media statement – Publication of COVID-19 Draft Tax Bills for public comment

LAPD-LPrep-Draft-2020-15 – Draft IN on witholding tax on royalties 18 March 2020

LAPD-LPrep-Draft-2020-14 – Draft rule amendment relating to excise 3 March 2020

LAPD-LPrep-Draft-2020-13 – Draft amendment of paragraph 8 of Sch 1 of VAT Act

LAPD-LPrep-Draft-2020-12 – Draft amendment of Schedule No 4

LAPD-LPrep-Draft-2020-11 – Draft Rule to section 24 28 February 2020

LAPD-LPrep-Draft-2020-10 – Draft Rates and Monetary amounts and Amended of Revenue Laws Bill 28 February 2020

LAPD-LPrep-Draft-2020-09a – DA 306A – Export of goods in terms of section 38(3)(a)

LAPD-LPrep-Draft-2020-09 – Draft rule in terms of section 38 20 February 2020

LAPD-LPrep-Draft-2020-08 – Draft IN on PBOs – provision of residential care for retired persons

LAPD-LPrep-Draft-2020-07e – A 11ji and B 11jii Loss Allowance Model 090919 v7

LAPD-LPrep-Draft-2020-07d – Request for Information (RFI) B – section 11(j)(ii)

LAPD-LPrep-Draft-2020-07b – Request for Information (RFI) A – section 11(j)(i)

LAPD-LPrep-Draft-2020-07a – Notes for taxpayers to complete section 11(j) applications

LAPD-LPrep-Draft-2020-07 – Draft IN on doubtful debts 18 February 2020

LAPD-LPrep-Draft-2020-06 – Draft BGR on unbundling of unlisted company – impact of non-qualifying shareholders

LAPD-LPrep-Draft-2020-05 – Draft Sch6 Note 6 Diesel Refunds 31 January 2020

LAPD-LPrep-Draft-2020-04c – DSL201 – Diesel Declaration – 31 January 2020

LAPD-LPrep-Draft-2020-04b – DA185

LAPD-LPrep-Draft-2020-04a – DA185 – Registration and Licencing – 31 January 2020

LAPD-LPrep-Draft-2020-04 – Draft rule in terms of section 75A Diesel Refunds 31 January 2020

LAPD-LPrep-Draft-2020-03 – Draft rule in terms of section 75 31 January 2020

LAPD-LPrep-Draft-2020-02h – Completion notes to DA 180 carbon tax account – 19 Dec 2019

LAPD-LPrep-Draft-2020-02g – DA180

LAPD-LPrep-Draft-2020-02f – DA180

LAPD-LPrep-Draft-2020-02e – DA180

LAPD-LPrep-Draft-2020-02d – DA180

LAPD-LPrep-Draft-2020-02c – DA180

LAPD-LPrep-Draft-2020-02b – DA180

LAPD-LPrep-Draft-2020-02a – DA180 – Environmental levy account for carbon tax – 19 Dec 2019

LAPD-LPrep-Draft-2020-02 – Notice – Carbon tax environmental levy account – 17 January 2020

LAPD-LPrep-Draft-2020-01 – Draft Guide to building allowances 14 January 2020

LAPD-LPrep-Draft-2019-81c – Draft Benchmark Regulations Carbon Tax 2 Dec 2019

LAPD-LPrep-Draft-2019-81b – Draft Trade Exposure Regulations 2 Dec 2019

LAPD-LPrep-Draft-2019-81a – Summary of Trade Exposure and Benchmark Regulations 2 Dec 2019

LAPD-LPrep-Draft-2019-81 – Media statement – Carbon Tax Act Regulations

LAPD-LPrep-Draft-2019-80 – Draft Rule on anti forestalling

LAPD-LPrep-Draft-2019-79 – Draft IN 16 (Issue 3) – Exemption from income tax – foreign employment income

LAPD-LPrep-Draft-2019-78 – Draft Rule on tobacco product counter

LAPD-LPrep-Draft-2019-77 – Rule amendment to item 200

LAPD-LPrep-Draft-2019-76 – Draft BGR on determination of the threshold for applying the higher rate of donation tax

LAPD-LPrep-Draft-2019-75 – Draft IN 18 Issue 4 – Rebates and deduction for foreign taxes on income

LAPD-LPrep-Draft-2019-74 – Draft Tariff Notice S6P3 deletion of various rebates

LAPD-LPrep-Draft-2019-73 – Draft Tariff Notice S6P3 Gov Dept Name amendment

LAPD-LPrep-Draft-2019-72 – Draft Tariff Notice S5P3 MIDP

LAPD-LPrep-Draft-2019-71 – Draft Tariff Notice S4P2 Gov Dept Name amendment

LAPD-LPrep-Draft-2019-70 – Draft Tariff Notice S4P1 Gov Dept Name amendment

LAPD-LPrep-Draft-2019-69 – Draft Tariff Notice S4 Note 5 amendment

LAPD-LPrep-Draft-2019-68 – Draft Tariff Notice S1P1 technical amendments

LAPD-LPrep-Draft-2019-67 – Draft Tariff Notice S1 Note G

LAPD-LPrep-Draft-2019-66 – Draft Tariff Notice S1P1 EPA PhaseDowns

LAPD-LPrep-Draft-2019-65 – Draft EM on Tariff PhaseDown Notices for 2020

LAPD-LPrep-Draft-2019-64 – Draft Amendments Sch6P6 rebates and refunds on carbon tax

LAPD-LPrep-Draft-2019-63 – Draft Amendments Sch1P3F environmental Levy on carbon emissions

LAPD-LPrep-Draft-2019-62 – Draft Amendments Sch1P1 carbon emissions tax

LAPD-LPrep-Draft-2019-61j – DA 180 – Notes to the form – 11 September 2019

LAPD-LPrep-Draft-2019-61i – DA 180

LAPD-LPrep-Draft-2019-61h – DA 180

LAPD-LPrep-Draft-2019-61g – DA 180

LAPD-LPrep-Draft-2019-61f – DA 180

LAPD-LPrep-Draft-2019-61e – DA 180

LAPD-LPrep-Draft-2019-61d – DA 180

LAPD-LPrep-Draft-2019-61c – DA 180 form – 11 September 2019

LAPD-LPrep-Draft-2019-61b – DA 185 4B2 – 11 September 2019

LAPD-LPrep-Draft-2019-61a – DA 185 Form – 11 September 2019

LAPD-LPrep-Draft-2019-61 – Explanatory Memorandum on carbon tax

LAPD-LPrep-Draft-2019-60 – Draft Rule Amendments on Carbon Tax

LAPD-LPrep-Draft-2019-59b – DA185 4A17 – 6 Sept 2019

LAPD-LPrep-Draft-2019-59a – DA 185 – tobacco leaf dealer – 6 Sept 2019

LAPD-LPrep-Draft-2019-59 – Draft rule 107A – tobacco growers and tobacco leaf dealers – 6 Sept 2019

LAPD-LPrep-Draft-2019-58 – Draft Amendments to Sch1 of the VAT Act

LAPD-LPrep-Draft-2019-57 – Draft Amendments Sch6P5

LAPD-LPrep-Draft-2019-56 – Draft Amendments Sch6P4

LAPD-LPrep-Draft-2019-55 – Draft Amendments Sch6P3

LAPD-LPrep-Draft-2019-54 – Draft Amendments Sch6P2

LAPD-LPrep-Draft-2019-53 – Draft Amendments Sch6P1g

LAPD-LPrep-Draft-2019-52 – Draft Amendments Sch4P5

LAPD-LPrep-Draft-2019-51 – Draft Amendments Sch4P4

LAPD-LPrep-Draft-2019-50 – Draft Amendments Sch4P1

LAPD-LPrep-Draft-2019-49b – Media statement of the 2019 Draft Income Tax Amendment Bill

LAPD-LPrep-Draft-2019-49a – Draft Explanatory Memorandum to the 2019 Draft Income Tax Amendment Bill

LAPD-LPrep-Draft-2019-49 – Draft Income Tax Amendment Bill 30 July 2019

LAPD-LPrep-Draft-2019-48 – Media statement re the 2019 Budget Draft Tax Bills for public comment – 21 JULY 2019

LAPD-LPrep-Draft-2019-47a – 2019 Memo on Objects of 2019 Draft TALAB – 21 July 2019

LAPD-LPrep-Draft-2019-47 – 2019 Draft Tax Administration Laws Amendment Bill – 21 July2019

LAPD-LPrep-Draft-2019-46a – 2019 Draft Explanatory Memorandum to the 2019 Draft TLAB – 21 July 2019

LAPD-LPrep-Draft-2019-46 – 2019 Draft Taxation Laws Amendment Bill – 21 July 2019

LAPD-LPrep-Draft-2019-45 – Draft Note 8 to Schedule No

LAPD-LPrep-Draft-2019-44 – Draft rule under section 38 SACU UCR Botswana 8 July 2019

LAPD-LPrep-Draft-2019-43 – Draft rule under section 49

LAPD-LPrep-Draft-2019-42z – DA 185

LAPD-LPrep-Draft-2019-42y – DA 185

LAPD-LPrep-Draft-2019-42x – DA 185

LAPD-LPrep-Draft-2019-42w – DA 185

LAPD-LPrep-Draft-2019-42v – DA 185

LAPD-LPrep-Draft-2019-42u – DA 185

LAPD-LPrep-Draft-2019-42t – DA 185

LAPD-LPrep-Draft-2019-42s – DA 185

LAPD-LPrep-Draft-2019-42r – DA 185

LAPD-LPrep-Draft-2019-42q – DA 185

LAPD-LPrep-Draft-2019-42p – DA 185

LAPD-LPrep-Draft-2019-42o – DA 185

LAPD-LPrep-Draft-2019-42n – DA 185

LAPD-LPrep-Draft-2019-42m – DA 185

LAPD-LPrep-Draft-2019-42l – DA 185

LAPD-LPrep-Draft-2019-42k – DA 185

LAPD-LPrep-Draft-2019-42j – DA 185

LAPD-LPrep-Draft-2019-42i – DA 185

LAPD-LPrep-Draft-2019-42h – DA 185

LAPD-LPrep-Draft-2019-42g – DA 185

LAPD-LPrep-Draft-2019-42f – DA 185

LAPD-LPrep-Draft-2019-42e – DA 185 – Registration and Licencing 20 June 2019

LAPD-LPrep-Draft-2019-42d – DA 8C – Road Cargo 20 June 2019

LAPD-LPrep-Draft-2019-42c – DA 8B – Rail Cargo 20 June 2019

LAPD-LPrep-Draft-2019-42b – DA 8A – Air Cargo 20 June 2019

LAPD-LPrep-Draft-2019-42as – DA 185

LAPD-LPrep-Draft-2019-42ar – DA 185

LAPD-LPrep-Draft-2019-42aq – DA 185

LAPD-LPrep-Draft-2019-42ap – DA 185

LAPD-LPrep-Draft-2019-42ao – DA 185

LAPD-LPrep-Draft-2019-42an – DA 185

LAPD-LPrep-Draft-2019-42am – DA 185

LAPD-LPrep-Draft-2019-42al – DA 185

LAPD-LPrep-Draft-2019-42ak – DA 185

LAPD-LPrep-Draft-2019-42aj – DA 185

LAPD-LPrep-Draft-2019-42ai – DA 185

LAPD-LPrep-Draft-2019-42ah – DA 185

LAPD-LPrep-Draft-2019-42ag – DA 185

LAPD-LPrep-Draft-2019-42af – DA 185

LAPD-LPrep-Draft-2019-42ae – DA 185

LAPD-LPrep-Draft-2019-42ad – DA 185

LAPD-LPrep-Draft-2019-42ac – DA 185

LAPD-LPrep-Draft-2019-42ab – DA 185

LAPD-LPrep-Draft-2019-42aa – DA 185

LAPD-LPrep-Draft-2019-42a – DA 8 – Sea Cargo 20 June 2019

LAPD-LPrep-Draft-2019-42 – Proposed amendments consequential to the proposed amendments Rules 8 59A and 60

LAPD-LPrep-Draft-2019-41 – Proposed amendments to rules under 8 59A and 60

LAPD-LPrep-Draft-2019-40 – Covering note for publication of proposed amendments to rules under sections 8 59A and 60

LAPD-LPrep-Draft-2019-39 – Media statement of the draft 2019 TLAB

LAPD-LPrep-Draft-2019-38a – 2019 DRAFT Explanatory Memorandum to the 2019 Draft TLAB

LAPD-LPrep-Draft-2019-38 – 2019 DRAFT Taxation Laws Amendment Bill

LAPD-LPrep-Draft-2019-37b – DA 185 4A17 – 31 May2019

LAPD-LPrep-Draft-2019-37a – DA 185 Form – 31 May 2019

LAPD-LPrep-Draft-2019-37 – Draft rule 107A Tobacco leaf threshers – 31 May 2019

LAPD-LPrep-Draft-2019-36 – Draft rules for section 8 – 22 May 2019

LAPD-LPrep-Draft-2019-35 – CRS Regulations Draft New Regulations May 2019

LAPD-LPrep-Draft-2019-34m – DA 180 – Notes to the form – 17 May 2019

LAPD-LPrep-Draft-2019-34l – DA 180

LAPD-LPrep-Draft-2019-34k – DA 180

LAPD-LPrep-Draft-2019-34j – DA 180

LAPD-LPrep-Draft-2019-34i – DA 180

LAPD-LPrep-Draft-2019-34h – DA 180

LAPD-LPrep-Draft-2019-34g – DA 180

LAPD-LPrep-Draft-2019-34f – DA 180

LAPD-LPrep-Draft-2019-34e – DA 180

LAPD-LPrep-Draft-2019-34d – DA 180 form – 17 May 2019

LAPD-LPrep-Draft-2019-34c – DA 185 4B2 – 30 April 2019

LAPD-LPrep-Draft-2019-34b – DA 185 4A17 – 30 April 2019

LAPD-LPrep-Draft-2019-34a – DA 185 Form – 30 April 2019

LAPD-LPrep-Draft-2019-34 – Draft Rule Amendments on Carbon Tax

LAPD-LPrep-Draft-2019-33 – Draft Amendments Sch6P6 rebates and refunds on carbon tax

LAPD-LPrep-Draft-2019-32 – Draft Amendments Sch1P3F environmental Levy on carbon emissions

LAPD-LPrep-Draft-2019-31 – Draft Amendments Sch1P1 carbon emissions tax

LAPD-LPrep-Draft-2019-30 – Explanatory Memoradum on carbon emissions tax

LAPD-LPrep-Draft-2019-29 – Draft Sch5 – Amendment to Note 8

LAPD-LPrep-Draft-2019-28 – Draft IN on the apportionment of surplus and minimum benefit requirements

LAPD-LPrep-Draft-2019-27 – Draft Rule under Section 8 12 March 2019

LAPD-LPrep-Draft-2019-26 – Draft Sch8 Drawbacks and Refunds of Excise Duties Imported Goods

LAPD-LPrep-Draft-2019-25 – Draft Sch7 Rebate on Import Duties

LAPD-LPrep-Draft-2019-24 – Draft Sch6 Rebates and Refunds of Excise Duties

LAPD-LPrep-Draft-2019-23 – Draft Sch5 Ordinary Levy

LAPD-LPrep-Draft-2019-22 – Draft Sch4 Health Promotion Levy

LAPD-LPrep-Draft-2019-21 – Draft Sch3 Fuel and Road Accident Levy

LAPD-LPrep-Draft-2019-20 – Draft Sch2 Environmental Levy

LAPD-LPrep-Draft-2019-19 – Draft Sch1 Excise and Ad Valorem Duty

LAPD-LPrep-Draft-2019-18 – Draft General Notes to the Excise Tariff

LAPD-LPrep-Draft-2019-17 – Draft Correlation Table

LAPD-LPrep-Draft-2019-16 – Listing arrangements for Sections 35(2) and 36(4) of the TAA

LAPD-LPrep-Draft-2019-15a – Ordinary Levy Rates and Monetary Amounts and Amendment of Revenue Laws Bill

LAPD-LPrep-Draft-2019-15 – Ordinary Levy Rates and Monetary Amounts and Amendment of Revenue Laws Bill

LAPD-LPrep-Draft-2019-14 – Draft Sch5 – Ordinary Levy

LAPD-LPrep-Draft-2019-13 – Draft Sch4 – Drawbacks and Refunds

LAPD-LPrep-Draft-2019-12 – Draft Sch3 – Relief on import duties

LAPD-LPrep-Draft-2019-11 – Draft Sch2 – Anti Dumping countervailing and safuguard duties

LAPD-LPrep-Draft-2019-10 – Draft General Notes 8 February 2019

LAPD-LPrep-Draft-2019-09 – Draft Correlation table 8 February 2019

LAPD-LPrep-Draft-2019-08 – Draft rule under section 110 tobacco products counter

LAPD-LPrep-Draft-2019-07 – Draft BGR on transitional rules for the taxation of interest payable by SARS under section 7E

LAPD-LPrep-Draft-2019-06 – Draft Rules under Section 38 16 Jan 2019

LAPD-LPrep-Draft-2019-05 – Sch1P7 14 Jan 2019

LAPD-LPrep-Draft-2019-04 – DA 185 Form 4B2 – 10 Jan 2018

LAPD-LPrep-Draft-2019-03 – DA 185 Form 4A14 – 10 Jan 2019

LAPD-LPrep-Draft-2019-02 – DA 185 Form – 10 Jan 2019

LAPD-LPrep-Draft-2019-01 – Sugary beverages levy rules

LAPD-LPrep-Draft-2018-71 – Draft rule City Deep hours

LAPD-LPrep-Draft-2018-70 – Draft BGR on no-value rule in respect of the rendering of transport services by any employer

LAPD-LPrep-Draft-2018-69 – Draft IN on no-value rule in respect of the rendering of transport services by any employer

LAPD-LPrep-Draft-2018-68 – Inviting technical tax proposals for Annexure C of the 2019 Budget Review – 1 November 2018

LAPD-LPrep-Draft-2018-67 – Draft Public Notice – Fixed admin non-compliance penalties section 211

LAPD-LPrep-Draft-2018-66e – DA 185 4B13 – Import stills for sale or to repair stills for reward

LAPD-LPrep-Draft-2018-66d – DA 185 4B12- To own possess or keep stills

LAPD-LPrep-Draft-2018-66c – DA 185 4B11 – Distillation of spirits by an agricultural distiller

LAPD-LPrep-Draft-2018-66b – DA 185 4A15 – Excisable goods solely for own use by the manufacturer

LAPD-LPrep-Draft-2018-66a – DA 185 4A14 – Registered still

LAPD-LPrep-Draft-2018-66 – DA 185 Application for registration Licencing

LAPD-LPrep-Draft-2018-65 – Draft list of qualifying physical impairment or disability expenditure

LAPD-LPrep-Draft-2018-64a – Customs and Excise Comment Sheet revised March 2021

LAPD-LPrep-Draft-2018-64a – Comment sheet for draft rules

LAPD-LPrep-Draft-2018-64 – Draft rules for section 8 – trains

LAPD-LPrep-Draft-2018-63 – Draft rule 75 – 12 Sept 2018

LAPD-LPrep-Draft-2018-62 – Draft Amendment Schedule 6 Part 1f 1 January 2019

LAPD-LPrep-Draft-2018-61 – Draft Amendment Schedule 1 Part 1 1 January 2019

LAPD-LPrep-Draft-2018-60 – Draft rules under section 77H internal appeals

LAPD-LPrep-Draft-2018-59a – Draft form DA 133

LAPD-LPrep-Draft-2018-59 – Draft rules insertion of forms DA 133

LAPD-LPrep-Draft-2018-58 – Draft Amendment Schedule 1 Part 6 insertion of Section C

LAPD-LPrep-Draft-2018-57 – Draft Amendment Schedule 5 Part 3 31 August 2018

LAPD-LPrep-Draft-2018-56 – Draft Amendment Schedule 4 Part 2 31 August 2018

LAPD-LPrep-Draft-2018-55 – Draft Amendment Schedule 3 Part 1 31 August 2018

LAPD-LPrep-Draft-2018-54 – Draft Amendment Schedule 1 Part 2A 31 August 2018

LAPD-LPrep-Draft-2018-53 – Draft Amendment Schedule 1 Part 1 EPA and various technical amendments – 31 August 2018

LAPD-LPrep-Draft-2018-52 – Draft Explanatory Memorandum on the amendments for implementation 1 January 2019

LAPD-LPrep-Draft-2018-51 – Media Statement for TLAB and TALAB release – 15h35–

LAPD-LPrep-Draft-2018-50a – 2018 DRAFT EXPLANATORY MEMORANDUM TO THE 2018 DRAFT TLAB

LAPD-LPrep-Draft-2018-50 – 2018 DRAFT TAXATION LAWS AMENDMENT BILL

LAPD-LPrep-Draft-2018-49a – 2018 DRAFT MEMORANDUM ON THE OBJECTS OF THE 2018 DRAFT TALAB

LAPD-LPrep-Draft-2018-49 – 2018 DRAFT TAX ADMINISTRATION LAWS AMENDMENT BILL

LAPD-LPrep-Draft-2018-45 – Draft guide on venture capital companies

LAPD-LPrep-Draft-2018-44 – TAA DR Rules 2017 Amendments

LAPD-LPrep-Draft-2018-42 – Draft Rules for Section 38 SACU Unique Consignment Reference

LAPD-LPrep-Draft-2018-41 – Draft Notice in terms of Section 25 of the TAA 2011

LAPD-LPrep-Draft-2018-39 – Explanatory Note – 28 March 2018

LAPD-LPrep-Draft-2018-38 – Draft Customs Control Rules – frozen

LAPD-LPrep-Draft-2018-37 – Draft Customs Duty Rules – frozen

LAPD-LPrep-Draft-2018-35 – 2018 RFA – Schedule No

LAPD-LPrep-Draft-2018-34c – DA 185

LAPD-LPrep-Draft-2018-34b – DA 105 – 6 March 2018

LAPD-LPrep-Draft-2018-34a – DA 104 – 6 March 2018

LAPD-LPrep-Draft-2018-34 – RFA Notice for Comment – Stills and Own Use – 6 March 18

LAPD-LPrep-Draft-2018-33 – Draft IN on the meaning of ‘bulk’ in Schedule 2

LAPD-LPrep-Draft-2018-32 – Draft form 8C registration to submit reports – Road Cargo

LAPD-LPrep-Draft-2018-31 – Draft form 8B registration to submit reports – Rail Cargo

LAPD-LPrep-Draft-2018-30 – Draft form 8A registration to submit reports – Air Cargo

LAPD-LPrep-Draft-2018-29 – Draft form 8 registration to submit reports – Sea Cargo

LAPD-LPrep-Draft-2018-28 – Draft rule 64E amendment – Accreditation 26 Feb 2018

LAPD-LPrep-Draft-2018-26 – Draft EM – Regulations prescribing electronic services

LAPD-LPrep-Draft-2018-25 – Consolidated Regulations after Draft Amendments to Regulations electronic services

LAPD-LPrep-Draft-2018-24C – Explanatory Memoradum Regulations prescribing electronic services section 1(1)

LAPD-LPrep-Draft-2018-24B – Draft Regulations prescribing electronic services section 1(1) of the VAT Act October 2018

LAPD-LPrep-Draft-2018-24a – Draft Regulations prescribing electronic services section 1(1) of the VAT Act October 2018

LAPD-LPrep-Draft-2018-24a – Draft Amendments VAT Act 24 October 2018

LAPD-LPrep-Draft-2018-24 – Draft Amendments to Regulations prescribing electronic services section 1(1) of the VAT Act

LAPD-LPrep-Draft-2018-23 – 2018 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill

LAPD-LPrep-Draft-2018-22 -Covering Note – under sections 39B

LAPD-LPrep-Draft-2018-21 – Draft rules for sections 39B and 41

LAPD-LPrep-Draft-2018-20 – Draft IN on leasehold improvements

LAPD-LPrep-Draft-2018-19 – Draft IN on lease premiums

LAPD-LPrep-Draft-2018-18 – Revised Third party notice – section 26 of TAA

LAPD-LPrep-Draft-2018-17 – Draft amendment of Schedule 6 part 1D by product of industrial use

LAPD-LPrep-Draft-2018-16 – DA 185 4B2 – 23 Jan 2018

LAPD-LPrep-Draft-2018-15 – DA 179 – 23 Jan 2018

LAPD-LPrep-Draft-2018-14c – DA 66 – Policy proposal – 23 Jan 2018

LAPD-LPrep-Draft-2018-14b – DA 64 – Policy Proposal – 23 Jan 2018

LAPD-LPrep-Draft-2018-14a – DA 63 – Policy proposals – 23 Jan 2018

LAPD-LPrep-Draft-2018-13 – Sugary beverages levy rules

LAPD-LPrep-Draft-2018-12 – S6P6 ENG (Substitution)

LAPD-LPrep-Draft-2018-11 – S6P5 ENG (Substitution)

LAPD-LPrep-Draft-2018-10 – S5P5

LAPD-LPrep-Draft-2018-09 – S4P7 ENG (Deletion)

LAPD-LPrep-Draft-2018-08 – S1P7 ENG (Substitution)

LAPD-LPrep-Draft-2018-07 – Explanatory Memorandum to Health Promotion Levy Draft Amendments

LAPD-LPrep-Draft-2018-06 – Draft IN on section 18A audit certificate

LAPD-LPrep-Draft-2018-04 – Draft IN 15 (Issue 5) – Exercise of discretion in case of late objection or appeal

LAPD-LPrep-Draft-2018-01 – Draft IN Prohibition of deductions for certain intellectual property

LAPD-LPrep-Draft-2017-61 – Draft rules under section 8 – reporting of conveyances and goods

LAPD-LPrep-Draft-2017-60c – DA 185 4B2 – Manufacturing warehouse

LAPD-LPrep-Draft-2017-60b – DA179 Health and Promotion Levy return for sugary beverages

LAPD-LPrep-Draft-2017-60a – Notes to sugary beverage return DA 179 10 Nov 2017

LAPD-LPrep-Draft-2017-60 – Draft Rule Amendments – health promotion levy on sugary beverages

LAPD-LPrep-Draft-2017-59 – South Africa draft list of jurisdictions without CbC CAAs as at 17 10 2017

LAPD-LPrep-Draft-2017-58 – Draft Amendments Schedule 1 Part 1 on Phosphorous content

LAPD-LPrep-Draft-2017-57 – Draft GSP Norway rules – 20 September 2017

LAPD-LPrep-Draft-2017-56b – DA 185 4A7 – updated 14 September 2017

LAPD-LPrep-Draft-2017-56a – DA 185 4A2 – updated 14 September 2017

LAPD-LPrep-Draft-2017-56 – Draft section 13 46A and 49A rules – 20 September 2017

LAPD-LPrep-Draft-2017-55a – Explanatory Memorandum to Draft amendment Part 1 of Schedule 1 (1 Jan 2018)

LAPD-LPrep-Draft-2017-55 – Part 1 of Schedule No

LAPD-LPrep-Draft-2017-53 – South Africa draft list of jurisdictions without CbC CAAs as at 31 8 2017

LAPD-LPrep-Draft-2017-51b – DA 105 – English

LAPD-LPrep-Draft-2017-51a – DA 104 – English

LAPD-LPrep-Draft-2017-51 – Draft rules – insertion of forms DA 104 and DA 105

LAPD-LPrep-Draft-2017-50 – Draft IN on exemption – foreign pensions and transfers

LAPD-LPrep-Draft-2017-48 – Draft IN 79 (Issue 2) – Produce held by nursery operators

LAPD-LPrep-Draft-2017-47 – Draft IN 69 (Issue 2) – Game farming

LAPD-LPrep-Draft-2017-45 – Draft Rule 19A3 18 July 2017

LAPD-LPrep-Draft-2017-44 – Media statement -2017 DRAFT TAXATION LAWS AND TAX ADMINISTRATION LAWS AMENDMENT BILLS-19 7 2017

LAPD-LPrep-Draft-2017-43a – 2017 DRAFT MEMORANDUM ON THE OBJECTS OF 2017 DRAFT TALAB -19 July 2017

LAPD-LPrep-Draft-2017-43 – 2017 DRAFT TAX ADMINISTRATION LAWS AMENDMENT BILL -19 July 2017

LAPD-LPrep-Draft-2017-42a – 2017 DRAFT EXPLANATORY MEMORANDUM ON THE 2017 DRAFT TLAB-19 JULY 2017

LAPD-LPrep-Draft-2017-42 – 2017 DRAFT TAXATION LAWS AMENDMENT BILL-19 July 2017

LAPD-LPrep-Draft-2017-41 – Draft Amendments Schedule 6 P1D

LAPD-LPrep-Draft-2017-40 – Draft Amendments Schedule 6 P1C

LAPD-LPrep-Draft-2017-39 – Draft Amendments Schedule 6 P1b

LAPD-LPrep-Draft-2017-38 – Explanatory note in relation to publication of 3rd Draft of Customs Duty Rules

LAPD-LPrep-Draft-2017-37 – Draft Customs Duty Act Rules Showing changes

LAPD-LPrep-Draft-2017-36 – Third Draft Customs Duty Rules Act

LAPD-LPrep-Draft-2017-29 – Draft amendment on item 200

LAPD-LPrep-Draft-2017-28 – Draft public notice on deferment rules in terms of Customs Duty Act 2014 – 2 June 2017

LAPD-LPrep-Draft-2017-27 – Draft public notice requiring the submission of CbC master file and local file returns

LAPD-LPrep-Draft-2017-26 – Draft BGR on the meaning of 160 hours for purposes of section 4(1)(b)

LAPD-LPrep-Draft-2017-18 – Explanatory Note

LAPD-LPrep-Draft-2017-17 – Draft customs Control Act Rules track changes

LAPD-LPrep-Draft-2017-16 – Draft customs Control Act Rules clean renumbered

LAPD-LPrep-Draft-2017-15 – Draft IN on the value-added of supplies of international and ancillary transport services

LAPD-LPrep-Draft-2017-14 – Draft BGR on the deduction of input tax in respect of second hand gold

LAPD-LPrep-Draft-2017-13 – Draft IN 57 (Issue 2) – Disposal of an enterprise or part thereof as a going concern

LAPD-LPrep-Draft-2017-12 – Draft BGR on supply of potatoes

LAPD-LPrep-Draft-2017-11 – Draft IN on section 24I – gains or losses on foreign exchange transactions

LAPD-LPrep-Draft-2017-10 – Draft IN on witholding tax on royalties

LAPD-LPrep-Draft-2017-09 – Draft IN on the meaning of extracted

LAPD-LPrep-Draft-2017-08 – Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill 22 February 2017

LAPD-LPrep-Draft-2017-07 – Draft IN 60 (Issue 2) – Loss on Disposal of Depreciable Assets

LAPD-LPrep-Draft-2017-06 – Draft BGR Treatment of transport insurance and handling expenses

LAPD-LPrep-Draft-2017-05 – Draft BGR Associations – funding requirements

LAPD-LPrep-Draft-2017-04 – Draft IN on exemption from income tax remuneration derived by officer or crew member

LAPD-LPrep-Draft-2017-03 – Draft IN classification of risk policy and once off election to transfer certain policies

LAPD-LPrep-Draft-2017-02 – Draft IN 67 (Issue 3) – Connected persons

LAPD-LPrep-Draft-2017-01 – Draft IN 50 (Issue 2) – Deduction Scientific Technological Research Development

LAPD-LPrep-Draft-2016-99 – Draft Amendments Schedule 1 Part 1 Tyres Levy

LAPD-LPrep-Draft-2016-98 – Draft Explanatory Memorandum

LAPD-LPrep-Draft-2016-97 – Draft SADC EPA-MERCOSUR SACU consolidated

LAPD-LPrep-Draft-2016-96 – Draft DA 185 4A2

LAPD-LPrep-Draft-2016-95 – Draft rule HS 2017 9 November 2016

LAPD-LPrep-Draft-2016-94 – Draft Form DA260 Wine OS 31 October 2016

LAPD-LPrep-Draft-2016-93 – Draft Form DA260 Wine SVM 31 October 2016

LAPD-LPrep-Draft-2016-92 – Draft Form DA260 Wine SOS 31 October 2016

LAPD-LPrep-Draft-2016-91 – Unclaimed Benefits

LAPD-LPrep-Draft-2016-89 – 2016 Draft 2nd Batch – Learnership Tax Incentive Review – public

LAPD-LPrep-Draft-2016-88 – 2016 Draft 2nd Batch – Draft Response Document -2016 Draft TLAB TALAB -21 September 2016

LAPD-LPrep-Draft-2016-87 – 2016 Draft 2nd Batch – 21 Sep 2016 – SCOF – Response on Draft TLAB TALAB

LAPD-LPrep-Draft-2016-86 – Media Statement Launch of Special Voluntary Disclosure Programme 30 September 2016

LAPD-LPrep-Draft-2016-85 – Draft EM on Employment Tax Incentive Amendment Bill 25 September 2016

LAPD-LPrep-Draft-2016-84 – Draft TLAB revisions and additions for public comment 25 September 2016

LAPD-LPrep-Draft-2016-83 – Draft Taxation Laws Amendment Bill second batch 25 September 2016

LAPD-LPrep-Draft-2016-82a – Media Statement re Draft Amendment to Regulations in terms of section 12T 27 September 2016

LAPD-LPrep-Draft-2016-82 – Draft Amendment to Regulations in terms of section 12T 30 September 2016

LAPD-LPrep-Draft-2016-81 – Draft Form DA185 26 September 2016

LAPD-LPrep-Draft-2016-80 – Draft Form DA185 4A7 26 September 2016

LAPD-LPrep-Draft-2016-79 – Draft Form DA185 4A2 26 September 2016

LAPD-LPrep-Draft-2016-78 – Draft Rule Amendments SADC EPA Agreements 26 September 2016

LAPD-LPrep-Draft-2016-77 – SVDP – Guide – v1-1

LAPD-LPrep-Draft-2016-76 – Draft BGR on circumstances prescribed by the Commissioner under section 16 2g 2nd round

LAPD-LPrep-Draft-2016-75 – Draft BGR – Associations Meaning of Annual or Other Long-term Members

LAPD-LPrep-Draft-2016-74 – Form DA 185 4B2 – 6 September 2016

LAPD-LPrep-Draft-2016-73 – Form DA 178 – 6 September 2016

LAPD-LPrep-Draft-2016-72 – Draft Customs Duty Rules Comment Sheet

LAPD-LPrep-Draft-2016-71 – Draft Customs Duty Act Rules track changes

LAPD-LPrep-Draft-2016-70 – Second Draft Customs Duty Rules clean draft

LAPD-LPrep-Draft-2016-69 – Explanatory note in relation to publication of 2nd Draft of Customs Duty Rules

LAPD-LPrep-Draft-2016-68 – Draft amendment in Part 4 of Schedule No 6

LAPD-LPrep-Draft-2016-67 – Draft Amendments Schedule 4 Part 1 Technical Amendments

LAPD-LPrep-Draft-2016-66 – Draft Amendments Schedule 1 Part 1 Technical Amendments

LAPD-LPrep-Draft-2016-65 – Draft Amendments General Notes

LAPD-LPrep-Draft-2016-64 – Draft Explanatory Memorandum

LAPD-LPrep-Draft-2016-63 – Draft rule 46A3 – GSP Russia

LAPD-LPrep-Draft-2016-62 – Draft SARS Common Reporting Standard Guide

LAPD-LPrep-Draft-2016-61 – Draft Amended Rule The Electronic submission of clearance declarations

LAPD-LPrep-Draft-2016-59 – Form DA 185 4B10 – 12 August 2016

LAPD-LPrep-Draft-2016-58 – Form DA 185 4B9 – 12 August 2016

LAPD-LPrep-Draft-2016-57 – Form DA185 4A11 – 12 August 2016

LAPD-LPrep-Draft-2016-56 – Form DA 185 4A7 – 12 August 2016

LAPD-LPrep-Draft-2016-55 – Form DA 185 4A2 – 12 August 2016

LAPD-LPrep-Draft-2016-54 – Form DA 185 – 12 August 2016

LAPD-LPrep-Draft-2016-53 – Draft rules – Mercosur-SACU – 12 August 2016

LAPD-LPrep-Draft-2016-52 – Draft SVDP Guide v1-0

LAPD-LPrep-Draft-2016-51 – Draft Amendment of Part 1 of Schedule No1 to insert new provisions for vegetable oils

LAPD-LPrep-Draft-2016-50 – Draft Rule Amendment sections 64D and 120

LAPD-LPrep-Draft-2016-49 – Draft Notice in terms of section 29 of Tax Administration Act Second Round

LAPD-LPrep-Draft-2016-48 – Draft Memorandum of Objects to draft Tax Administration Laws Amendment Bill, 2016

LAPD-LPrep-Draft-2016-47 – Draft Tax Administration Laws Amendment Bill, 2016

LAPD-LPrep-Draft-2016-46 – Draft Explanatory Memorandum to the draft Taxation Laws Amendment Bill, 2016

LAPD-LPrep-Draft-2016-45 – Draft Taxation Laws Amendment Bill, 2016

LAPD-LPrep-Draft-2016-44 – Draft amendments section C to Schedule 6P1

LAPD-LPrep-Draft-2016-43 – Draft Guide on the Taxation of Professional Sports Clubs and Players

LAPD-LPrep-Draft-2016-42 – Draft Rule in terms of section 20 for the insertion of Rule 20

LAPD-LPrep-Draft-2016-41 – Draft IN Taxation of REITs and Controlled companies

LAPD-LPrep-Draft-2016-40 – Draft Tariff Amendments Schedule 6P1C

LAPD-LPrep-Draft-2016-39 – Draft correlation table for consequential amendments

LAPD-LPrep-Draft-2016-38 – Draft correlation table for Schedule 1 P1

LAPD-LPrep-Draft-2016-37 – Draft Amendments Schedule 6 as a consequence to Schedule 1P1

LAPD-LPrep-Draft-2016-36 – Draft Amendments Schedule 3 as a consequence to Schedule 1P1

LAPD-LPrep-Draft-2016-35 – Draft Amendments Schedule 2 as a consequence to Schedule 1P1

LAPD-LPrep-Draft-2016-34 – Draft Amendments Schedule 1P2B HS 2017

LAPD-LPrep-Draft-2016-33 – Draft Amendments Schedule 1P2A HS 2017

LAPD-LPrep-Draft-2016-32 – Draft Amendments Schedule 1P1 to implement HS 2017

LAPD-LPrep-Draft-2016-31 – Draft EM on HS 2017

LAPD-LPrep-Draft-2016-30 – Draft Rule Amendment sections 64D and 120

LAPD-LPrep-Draft-2016-29 – Draft Regulations specifying CbC reporting standard for multinational enterprises

LAPD-LPrep-Draft-2016-28 – Draft notice for fruits not containing any added sugar or sweetening

LAPD-LPrep-Draft-2016-26 – Draft IN on documentary proof prescribed by the Commissioner section 16 2 f

LAPD-LPrep-Draft-2016-25 – Draft BGR on circumstances prescribed by the Commissioner under section 16 2 g

LAPD-LPrep-Draft-2016-24 – Draft Replacement Rules for Electronic Communication under Section 255 of the TAA 15 March 2016

LAPD-LPrep-Draft-2016-23 – Draft Regulations on the amendments in terms of section 12T 18 February 2016

LAPD-LPrep-Draft-2016-22 – Draft BGR on electronic services supplied via intermediaries

LAPD-LPrep-Draft-2016-21 – Draft BGR on Documentary proof in relation to the deduction of input tax on importation

LAPD-LPrep-Draft-2016-20 Draft BGR on the VAT treatment of the supply and importation of vegetables and fruit

LAPD-LPrep-Draft-2016-19 – Media Statement – Special VDP – 24 February 2016

LAPD-LPrep-Draft-2016-18 – Draft IN 34 Issue 2 Exemption from Income Tax remuneration derived by a an officer or crew member

LAPD-LPrep-Draft-2016-17a – NT Media Statement accompanying Draft Bills – Special VDP iro offshore assets and income

LAPD-LPrep-Draft-2016-17 – Draft Rates and Monetary and Amendment Laws Administration Bill 2016

LAPD-LPrep-Draft-2016-16 – Draft Rates and Monetary and Amendment of Revenue Laws Bill 2016

LAPD-LPrep-Draft-2016-15 – Draft IN 16 Exemption from income tax foreign employment income

LAPD-LPrep-Draft-2016-14 – Draft BGR on alternative documents acceptable to the Commissioner

LAPD-LPrep-Draft-2016-13 – Draft IN deduction for energy efficiency savings

LAPD-LPrep-Draft-2016-12 – Draft CRS on Incidences of Non compliance subject to NCP under s210 of TAA 12 February 2016

LAPD-LPrep-Draft-2016-11 – Draft PN on Incidences of Non compliance subject to NCP Briefing Note 12 February 2016

LAPD-LPrep-Draft-2016-108 – Draft Form DA178 Tyre Levy

LAPD-LPrep-Draft-2016-106 – Draft Rule in terms of section 54F and 120

LAPD-LPrep-Draft-2016-105 – Draft Amendments Schedule 8 Tyres Levy

LAPD-LPrep-Draft-2016-104 – Draft Amendments Schedule 6 Part 4 Tyres Levy

LAPD-LPrep-Draft-2016-103 – Draft Amendments Schedule 4 Part 5 Tyres Levy

LAPD-LPrep-Draft-2016-102 – Draft Amendments Schedule 3 Tyres Levy

LAPD-LPrep-Draft-2016-101 – Draft Amendments Schedule 1 Part 3E Tyres Levy

LAPD-LPrep-Draft-2016-100 – Draft Amendments Schedule 1 Part 3D – Carbon emissions

LAPD-LPrep-Draft-2016-10 – Draft notice interim diesel refund

LAPD-LPrep-Draft-2016-09 – Draft BGR on the VAT treatment of the supply or importation of vegetable oil

LAPD-LPrep-Draft-2016-08 – Draft notice DA 185 manufacturing warehouse

LAPD-LPrep-Draft-2016-07 – Draft notice DA 178 form on environmental levy return for tyres

LAPD-LPrep-Draft-2016-06 – Draft notice in terms of sections 54F and 120

LAPD-LPrep-Draft-2016-05 – Draft amendment to Schedule No 8

LAPD-LPrep-Draft-2016-04 – Draft IN on the taxation of foreign dividends

LAPD-LPrep-Draft-2016-02 – Draft Guide on the taxation of franchisors and franchisees

LAPD-LPrep-Draft-2016-01 – Draft IN 9 Issue 6 Small Business Corporations

LAPD-LPrep-Draft-2015-68b – Explanatory Note

LAPD-LPrep-Draft-2015-68a – Comment sheet on the Draft Customs Control Act Rules

LAPD-LPrep-Draft-2015-68 – Draft customs Control Act Rules track changes

LAPD-LPrep-Draft-2015-67 – Draft customs Control Act Rules clean draft

LAPD-LPrep-Draft-2015-66 – Draft Notice in terms on section 29 Tax Administration Act

LAPD-LPrep-Draft-2015-65 – Draft rule in terms of section 110

LAPD-LPrep-Draft-2015-64 – Draft CRS Regulations with tracked changes 30 November 2015

LAPD-LPrep-Draft-2015-63 – Draft CRS Regulations 30 November 2015

LAPD-LPrep-Draft-2015-62A – Draft template for excluded accounts 30 November 2015

LAPD-LPrep-Draft-2015-62 – Briefing Note on Common reporting standard TAA

LAPD-LPrep-Draft-2015-61 – Draft BGR Mineral Petroleum Royalty Resources Act 27 11 2015

LAPD-LPrep-Draft-2015-60 -Technical Tax Proposals for 2016 Budget review proposals

LAPD-LPrep-Draft-2015-59 – Draft rule ito terms of section 120 currency conversions for determining value of goods exported

LAPD-LPrep-Draft-2015-58 – Draft Notice Returns of information to be submitted by third parties

LAPD-LPrep-Draft-2015-57 – Draft Notice listing additional considerations in terms of Section 20 of the Tax Admin Act

LAPD-LPrep-Draft-2015-56 – Draft IN Year of Assessment of Company Acceptance of Accounts

LAPD-LPrep-Draft-2015-55 – Draft Rules for environmental levy returns on tyres form DA 178

LAPD-LPrep-Draft-2015-54 – Draft Rules on tyre levy

LAPD-LPrep-Draft-2015-53 – Draft Tariff Notice Sch4P5 insertion and substitution of note

LAPD-LPrep-Draft-2015-52 – Draft Tariff Notice Sch3P1 note substitution

LAPD-LPrep-Draft-2015-51 – Draft Tariff Notice Sch1P3 insertion of Environmental levy on tyres in Section E

LAPD-LPrep-Draft-2015-50 – Draft IN on Contingent Liabilities

LAPD-LPrep-Draft-2015-42 – Draft Tariff Amendment Sch2P3 French Fries

LAPD-LPrep-Draft-2015-41 – Draft Tariff Amendment Sch1P1 French Fries

LAPD-LPrep-Draft-2015-40 – Draft IN PBOs Provision of Funds Assets Other Resources Associations PBActivity 10

LAPD-LPrep-Draft-2015-38 – Draft IN on reduction of debt

LAPD-LPrep-Draft-2015-37 – Draft Memorandum of the Objects of TALAB 2015 22 July 2015

LAPD-LPrep-Draft-2015-36 – Draft 2015 Tax Administration Laws Amendment Bill released 22 July 2015

LAPD-LPrep-Draft-2015-35 – Draft Explanatory Memorandum on 2015 draft TLAB 22 July 2015

LAPD-LPrep-Draft-2015-34 – Draft 2015 Taxation Laws Amendment Bill released 22 July 2015

LAPD-LPrep-Draft-2015-33 – Draft 2015 Media Statement TLAB and TALAB 22 July 2015

LAPD-LPrep-Draft-2015-32 – Draft Rule 64E Amendment

LAPD-LPrep-Draft-2015-31 – Draft Public Notice Reportable Arrangement

LAPD-LPrep-Draft-2015-30 – Draft Tariff Amendment General Note 4 Part 1 of Schedule No 1

LAPD-LPrep-Draft-2015-29 – Draft Tariff Amendment Sch6P1D

LAPD-LPrep-Draft-2015-28 – Draft Public Notice on FATCA Non-compliance subject to penalties

LAPD-LPrep-Draft-2015-27 – EM on Draft First Batch 2015 Taxation Laws Amendment Bill 5 June 2015

LAPD-LPrep-Draft-2015-26 – Draft First Batch 2015 Taxation Laws Amendment Bill 5 June 2015

LAPD-LPrep-Draft-2015-25 – Media Statement Draft TLAB 2015 First Batch

LAPD-LPrep-Draft-2015-24 – Further Notice – Proposed Changes to Deferment Scheme

LAPD-LPrep-Draft-2015-23 – Draft Rule Amendment on alcoholic strength of spirit

LAPD-LPrep-Draft-2015-22 – Draft Customs Duty Rules Comment Sheet

LAPD-LPrep-Draft-2015-21 – Draft Customs Duty Rules Annexure A – Penalty list for fixed amount penalties

LAPD-LPrep-Draft-2015-20 – Draft Customs Duty Rules Chapters 1 and 3 to 9 and 11 to 13

LAPD-LPrep-Draft-2015-19 – Draft Issue 2 of IN6 Resident Place of Effective Management Companies

LAPD-LPrep-Draft-2015-18 – Draft Guide on Taxation of Foreigners Working in RSA

LAPD-LPrep-Draft-2015-17 – Draft Issue 2 of IN 1 Second Round Provisional Tax Estimates

LAPD-LPrep-Draft-2015-16 – Draft IN on maintenance orders and the tax-on-tax principle

LAPD-LPrep-Draft-2015-15 – Draft BGR on VAT treatment of supply and importation of fruit and vegetables

LAPD-LPrep-Draft-2015-14 – Draft Notice Treasury Proposes Temporary Cut in UIF Contributions

LAPD-LPrep-Draft-2015-13 – Draft UIF Treasury Media Statement

LAPD-LPrep-Draft-2015-12 – Draft Rates Bill and EM

LAPD-LPrep-Draft-2015-11 – Draft IN Headquarter Companies

LAPD-LPrep-Draft-2015-10 – Draft IN 63 Issue 2 Translation amounts measured in foreign currencies

LAPD-LPrep-Draft-2015-09 – Draft IN Whether certain quarrying operations constitute mining operations

LAPD-LPrep-Draft-2015-08 – Draft Rule Amendment Rule 75 Excise Registers

LAPD-LPrep-Draft-2015-07 – Draft Tariff Amendment Sch6P1D

LAPD-LPrep-Draft-2015-06 – Draft Tariff Amendment Sch6P1C

LAPD-LPrep-Draft-2015-05 – Draft Tariff Amendment Sch6P1B

LAPD-LPrep-Draft-2015-04 – Draft Tariff Amendment Notes to Schedule No 6

LAPD-LPrep-Draft-2015-03 – Draft Tariff Amendment Sch6P1D

LAPD-LPrep-Draft-2015-02 – Draft Deferment Scheme Changes Explained

LAPD-LPrep-Draft-2014-92 – Draft Issue 5 of Comprehensive Guide to CGT

LAPD-LPrep-Draft-2014-91 – Draft Chapter 37 Amendments to Customs Control Act

LAPD-LPrep-Draft-2014-90 – Draft Customs Control Rules Fourth Batch Chapters 32 to 41

LAPD-LPrep-Draft-2014-88 – Draft Rules for section 47 New rules for alcoholic beverages

LAPD-LPrep-Draft-2014-87 – Draft BGR on Unbundling Transactions

LAPD-LPrep-Draft-2014-86 – Draft Guide to exemption from tax of income from films

LAPD-LPrep-Draft-2014-85 – Draft Tariff Amendment in Schedule No 6

LAPD-LPrep-Draft-2014-84 – Draft Tariff Amendment in Chapter 99

LAPD-LPrep-Draft-2014-84 – Draft Tariff Amendment Chapter 99 Personal and Household Effects

LAPD-LPrep-Draft-2014-83 – Draft rule 59A Public Officer

LAPD-LPrep-Draft-2014-82 – Draft section 21A rules on SEZ and IDZ

LAPD-LPrep-Draft-2014-81 – Invitation to submit Taxation Proposals for 2015 Budget Review

LAPD-LPrep-Draft-2014-80 – Draft Media Statement on 2014 TLAB and TALAB

LAPD-LPrep-Draft-2014-79 – Draft Taxation Laws Amendment Bill 2014

LAPD-LPrep-Draft-2014-78 – Draft Regulations Section 12D(6)(a) Seventh Schedule

LAPD-LPrep-Draft-2014-77 – Draft Regulations Section 12D(5)(b) Seventh Schedule

LAPD-LPrep-Draft-2014-76 – Draft Response to SCoF on TLAB and TALAB 2014

LAPD-LPrep-Draft-2014-75 – Draft Tax Administration Laws Amendment Bill 2014

LAPD-LPrep-Draft-2014-74 – Draft Customs Control Rules Comment Sheet

LAPD-LPrep-Draft-2014-73 – Draft Customs Control Rules Chapters 21 23 and 25 to 31

LAPD-LPrep-Draft-2014-72 – Draft Guide on Taxation of Special Trusts

LAPD-LPrep-Draft-2014-71 – Draft IN Section 12I Additional Investment Training Allowances

LAPD-LPrep-Draft-2014-70 – Draft Tariff Notice S2P1 Plastic

LAPD-LPrep-Draft-2014-69 – Draft Tariff Notice S4P6

LAPD-LPrep-Draft-2014-68 – Draft Tariff Notice S4P5

LAPD-LPrep-Draft-2014-67 – Draft Tariff Notice S3P1 Heading

LAPD-LPrep-Draft-2014-66 – Draft Tariff Notice S3P1

LAPD-LPrep-Draft-2014-65 – Draft Tariff Notice S2P1 Glass

LAPD-LPrep-Draft-2014-64 – Draft Tariff Notice S2P2

LAPD-LPrep-Draft-2014-63 – Draft Tariff Notice S2P1 chicken

LAPD-LPrep-Draft-2014-62 – Draft Tariff Notice S1P1 chicken

LAPD-LPrep-Draft-2014-61 – Draft Tariff Notice S1P1 technical amendments

LAPD-LPrep-Draft-2014-60 – Draft Tariff Notice S1P1 PhaseDowns

LAPD-LPrep-Draft-2014-59 – Draft EM on Tariff PhaseDown Notices for 2015

LAPD-LPrep-Draft-2014-58 – Draft Tariff Notice Sch1P3A Plastic Bags

LAPD-LPrep-Draft-2014-57 – Draft Tariff Notice Sch1P1 Plastic Bags

LAPD-LPrep-Draft-2014-56 – Draft Customs Control Rules Chapters 11 to 20 and 24

LAPD-LPrep-Draft-2014-55 – Draft Regulations Section 12D(5)(b) Seventh Schedule

LAPD-LPrep-Draft-2014-54 – Draft Regulations Section 12D(5)(a) Seventh Schedule

LAPD-LPrep-Draft-2014-53 – Draft Regulations Section 11D(1)(e)

LAPD-LPrep-Draft-2014-52 – Draft Regulations Section 11D(1)(d)

LAPD-LPrep-Draft-2014-51 – Draft Notice Section 12R

LAPD-LPrep-Draft-2014-50 – Draft Tax Administration Laws Amendment Bill and EM 2014

LAPD-LPrep-Draft-2014-49 – Draft Explanatory Memorandum on Taxation Laws Amendment Bill 2014

LAPD-LPrep-Draft-2014-48 – Draft Taxation Laws Amendment Bill 2014

LAPD-LPrep-Draft-2014-47 – Draft Tariff Notice Schedule 6 P1D

LAPD-LPrep-Draft-2014-46 – Draft Tariff Notice Schedule 6 P1C

LAPD-LPrep-Draft-2014-45 – Draft Tariff Notice Schedule 6 P1B

LAPD-LPrep-Draft-2014-44 – Draft Tariff Notice Schedule 6 P1B Note 4

LAPD-LPrep-Draft-2014-44 – Draft Tariff Amendment Schedule 6 P1B Note 4

LAPD-LPrep-Draft-2014-44 – Draft Customs Control Rules Comment Sheet

LAPD-LPrep-Draft-2014-43 – Draft Customs Control Rules Chapters 1 and 3 to 10

LAPD-LPrep-Draft-2014-42 – Draft Public Notice Reportable Arrangements

LAPD-LPrep-Draft-2014-41 – Draft Regulations Information in Contribution Certificates

LAPD-LPrep-Draft-2014-40 – Draft Regulations Publication Proposed Factors Defined Benefit Funds

LAPD-LPrep-Draft-2014-39 – Draft Regulations Determination of Fund Member Category Factor

LAPD-LPrep-Draft-2014-38 – Draft EM on TLAB First Batch

LAPD-LPrep-Draft-2014-37 – Draft TLAB First Batch

LAPD-LPrep-Draft-2014-36 – Draft EM for NT Rates Bill

LAPD-LPrep-Draft-2014-35 – Draft NT Rates Bill

LAPD-LPrep-Draft-2014-34 – NT Media Release 10 June 2014 on Draft Rates and TLA Bills

LAPD-LPrep-Draft-2014-33 – Draft Public Notice Sections 29 and 30 TAACT on AEOI Recordkeeping

LAPD-LPrep-Draft-2014-32 – Draft Public Notice Section 26 TAACT on AEOI

LAPD-LPrep-Draft-2014-31 – Draft Regulations for Registration as VAT Vendor

LAPD-LPrep-Draft-2014-30 – Draft VAT IN Supply Goods Services Professional Hunters Taxidermists NonResidents

LAPD-LPrep-Draft-2014-29 – Draft Issue 2 of IN 1 on Provisional Tax Estimates

LAPD-LPrep-Draft-2014-26 – Draft VAT IN Application of Sections 20 and 21

LAPD-LPrep-Draft-2014-25 – Draft VAT IN Input Tax on Motor Cars

LAPD-LPrep-Draft-2014-24 – Draft VAT BGR Electronic Services

LAPD-LPrep-Draft-2014-23 – Draft IN VAT Master Currency ZeroRating Supplies made by NonResidents

LAPD-LPrep-Draft-2014-22 – Draft IN VAT Treatment Supply Transport Services

LAPD-LPrep-Draft-2014-21 – Draft BGR VAT Treatment Supply and Importation of Herbs

LAPD-LPrep-Draft-2014-20 – Draft Public Notice on Reportable Arrangements

LAPD-LPrep-Draft-2014-19 – Draft IN VAT Treatment of Vouchers

LAPD-LPrep-Draft-2014-18 – Draft IN VAT Bodies of Persons

LAPD-LPrep-Draft-2014-17 – Draft BGR VAT Treatment of Supply and Importation of Fruit and Vegetables

LAPD-LPrep-Draft-2014-16 – Draft IN on VAT Treatment of Bets

LAPD-LPrep-Draft-2014-15 – Draft BGR VAT Treatment Frozen Potato Products

LAPD-LPrep-Draft-2014-14 – Draft Rules Limit on Cheque Payments

LAPD-LPrep-Draft-2014-11 – Draft IN Tax Deduction Amounts Refunded to Employees

LAPD-LPrep-Draft-2014-09 – Draft IN PBO Written Undertaking

LAPD-LPrep-Draft-2014-08 – Draft IN 18 Issue 3 Rebates and Deduction of Foreign Taxes

LAPD-LPrep-Draft-2014-07 – Draft IN Second Round Allowance for future expenditure on contracts

LAPD-LPrep-Draft-2014-06 – Draft IN on Valuation of Stock held by Nursery Operators

LAPD-LPrep-Draft-2014-05 – Draft Rules for EU GSP Form DA 185 4A7

LAPD-LPrep-Draft-2014-04 – Draft Rules for EU GSP Form DA 185 4A2

LAPD-LPrep-Draft-2014-03 – Draft Rules for EU GSP

LAPD-LPrep-Draft-2014-02 – Draft Regulations Electronic Communication Services VAT

LAPD-LPrep-Draft-2014-01 – Draft Rules TAAcT section 255 Electronic Communication

LAPD-LPrep-Draft-2013-99 – Draft Rule Amendments DA260 Vermouth SVM

LAPD-LPrep-Draft-2013-98 – Draft Rule Amendments DA260 Wine OS

LAPD-LPrep-Draft-2013-97 – Draft Rule Amendments DA260 Wine SOS

LAPD-LPrep-Draft-2013-96 – Draft Rule Amendments DA260 Wine SVM

LAPD-LPrep-Draft-2013-95 – Draft Rule Amendments Excise Accounts

LAPD-LPrep-Draft-2013-94 – Draft Rule Amendments Excise submission of accounts in 119A

LAPD-LPrep-Draft-2013-93 – Draft Tariff Phase Downs for 2014 Sch5

LAPD-LPrep-Draft-2013-92 – Draft Tariff Phase Downs for 2014 Sch4

LAPD-LPrep-Draft-2013-91 – Draft Tariff Phase Downs for 2014 Sch3

LAPD-LPrep-Draft-2013-90 – Draft Tariff Phase Downs for 2014 Sch2P2

LAPD-LPrep-Draft-2013-89 – Draft Tariff Phase Downs for 2014 Sch2P1

LAPD-LPrep-Draft-2013-88 – Draft Tariff Phase Downs for 2014 Sch1P1

LAPD-LPrep-Draft-2013-87 – Draft Tariff Phase Downs for 2014 Explanatory Memorandum

LAPD-LPrep-Draft-2013-86 – Draft FAQ on the Employment Tax Incentive Bill

LAPD-LPrep-Draft-2013-85 – Draft EM on the Employment Tax Incentive Bill

LAPD-LPrep-Draft-2013-84 – Draft Employment Tax Incentive Bill

LAPD-LPrep-Draft-2013-83 – Draft ETIBill Media Statement

LAPD-LPrep-Draft-2013-82 – Draft Rule Amendment s15 DA331

LAPD-LPrep-Draft-2013-81 – Draft Amendment Par 8 Sch 1 VAT Act

LAPD-LPrep-Draft-2013-80 – Draft Tariff Amendment Sch 4

LAPD-LPrep-Draft-2013-79 – Draft Rule Amendment Bulk Wine

LAPD-LPrep-Draft-2013-78 – Draft Rule Amendment Diamond Export Levy Form DL185

LAPD-LPrep-Draft-2013-77 – Draft Rule Amendment Diamond Export Levy Form DL163D

LAPD-LPrep-Draft-2013-76 – Draft Rule Amendment Diamond Export Levy Form DL163C

LAPD-LPrep-Draft-2013-75 – Draft Rule Amendment Diamond Export Levy Form DL163B

LAPD-LPrep-Draft-2013-74 – Draft Rule Amendment Diamond Export Levy Form DL163A

LAPD-LPrep-Draft-2013-73 – Draft Rule Amendment Diamond Export Levy Form DL163

LAPD-LPrep-Draft-2013-72 – Draft Rule Amendment Diamond Export Levy

LAPD-LPrep-Draft-2013-71 – Draft Rule Amendment APDP Form DA199 16

LAPD-LPrep-Draft-2013-70 – Draft Rule Amendment APDP Form DA199A

LAPD-LPrep-Draft-2013-69 – Draft Rule Amendment APDP Form DA199 24

LAPD-LPrep-Draft-2013-68 – Draft Rule Amendment APDP Form DA199 23

LAPD-LPrep-Draft-2013-67 – Draft Rule Amendment APDP Form DA199 22

LAPD-LPrep-Draft-2013-66 – Draft Rule Amendment APDP Form DA199 21

LAPD-LPrep-Draft-2013-65 – Draft Rule Amendment APDP Form DA199 20

LAPD-LPrep-Draft-2013-64 – Draft Rule Amendment APDP Form DA199 18

LAPD-LPrep-Draft-2013-63 – Draft Rule Amendment APDP Form DA199 17

LAPD-LPrep-Draft-2013-62 – Draft Rule Amendment APDP Form DA199 15

LAPD-LPrep-Draft-2013-61 – Draft Rule Amendment APDP Form DA199 14

LAPD-LPrep-Draft-2013-60 – Draft Rule Amendment APDP Form DA199 13

LAPD-LPrep-Draft-2013-59 – Draft Rule Amendment APDP Form DA199 12

LAPD-LPrep-Draft-2013-58 – Draft Rule Amendment APDP Form DA199 11

LAPD-LPrep-Draft-2013-57 – Draft Rule Amendment APDP Form DA199 10

LAPD-LPrep-Draft-2013-56 – Draft Rule Amendment APDP Form DA199 06B

LAPD-LPrep-Draft-2013-55 – Draft Rule Amendment APDP Form DA199 06A

LAPD-LPrep-Draft-2013-54 – Draft Rule Amendment APDP Form DA199 04B

LAPD-LPrep-Draft-2013-53 – Draft Rule Amendment APDP Form DA199 04A

LAPD-LPrep-Draft-2013-52 – Draft Rule Amendment APDP Form DA199 03

LAPD-LPrep-Draft-2013-51 – Draft Rule Amendment APDP Form DA199 02A

LAPD-LPrep-Draft-2013-50 – Draft Rule Amendment APDP Form DA199 02

LAPD-LPrep-Draft-2013-49 – Draft Rule Amendment APDP Form DA199 01

LAPD-LPrep-Draft-2013-48 – Draft Rule Amendment APDP Form DA199

LAPD-LPrep-Draft-2013-47 – Draft Rule Amendment MIDP Forms Substitution with APDP Forms

LAPD-LPrep-Draft-2013-46 – Draft Tariff Amendment Schedule No 6 Diesel Refunds

LAPD-LPrep-Draft-2013-45 – Draft Form DA185 4B1 Licensing Second Version

LAPD-LPrep-Draft-2013-43 – Draft Rule Amendment Substitution Form DA185 4B1 Licensing

LAPD-LPrep-Draft-2013-42 – Draft Customs Duty Bill PreCertified Version

LAPD-LPrep-Draft-2013-41 – Draft Customs Control Bill PreCertified Version

LAPD-LPrep-Draft-2013-40 – Draft Tariff Amendment wine Chapter 22 Part 1 Schedule No 1

LAPD-LPrep-Draft-2013-39 – Draft Tariff Amendment wine Schedule No 6

LAPD-LPrep-Draft-2013-38 – Draft Tariff Amendment wine Part 2A of Schedule No 1

LAPD-LPrep-Draft-2013-37 – Draft Tariff Amendment Chapter 27

LAPD-LPrep-Draft-2013-36 – Internal Administrative Appeal Form DA 51

LAPD-LPrep-Draft-2013-35 – Draft Rules Section 77H and 120 of the Customs and Excise Act 1964

LAPD-LPrep-Draft-2013-34 – Draft Tariff Amendment Chapter 27 Illuminating Kerosene

LAPD-LPrep-Draft-2013-33 – Draft Rules Section 103 of Tax Administration Act Second Round

LAPD-LPrep-Draft-2013-32 – Draft Memorandum on the Objects of the Draft TALAB 2013

LAPD-LPrep-Draft-2013-31 – Draft Tax Administration Laws Amendment Bill 2013

LAPD-LPrep-Draft-2013-30 – Draft Clause by Clause Explanation on the draft TLAB 4 July 2013

LAPD-LPrep-Draft-2013-29 – Draft EM on the draft TLAB 4 July 2013

LAPD-LPrep-Draft-2013-28 – Draft Taxation Laws Amendment Bill 2013

LAPD-LPrep-Draft-2013-27 – Draft Rule 19A3 Amendments 28 June 2013

LAPD-LPrep-Draft-2013-26 – Draft Tariff Amendments Schedule 6P1C 19 June 2013

LAPD-LPrep-Draft-2013-25 – Draft Tariff Amendments Schedule 3P1 6 June 2013

LAPD-LPrep-Draft-2013-24 – Draft Tariff Amendments Schedule 2P1 6 June 2013

LAPD-LPrep-Draft-2013-23 – Draft Tariff Schedule 1P1 6 June 2013

LAPD-LPrep-Draft-2013-22 – Draft Tariff Amendments Explanatory Memo 6 June 2013

LAPD-LPrep-Draft-2013-21 – Draft Rules 119A Electronic Communication

LAPD-LPrep-Draft-2013-20 – Draft Customs Declaration Form CD 1

LAPD-LPrep-Draft-2013-19 – Draft Rule Section 120 of the Customs and Excise Act 1964

LAPD-LPrep-Draft-2013-18 – Draft Rules Section 19 and 120 of the Customs and Excise Act 1964

LAPD-LPrep-Draft-2013-17 – Draft Tariff Amendment Diesel Usage Logbook

LAPD-LPrep-Draft-2013-16 – Draft Tariff Amendment Diesel Storage Logbook

LAPD-LPrep-Draft-2013-15 – Draft Tariff Amendment Schedule No 6 Diesel Refunds Logbook Requirements

LAPD-LPrep-Draft-2013-14 – Draft Tariff Amendment Schedule No 6 Retrospective Diesel Refunds

LAPD-LPrep-Draft-2013-13 – Draft IN Employer Provided Cell Phones and Computers

LAPD-LPrep-Draft-2013-122 – Draft Tariff Amendment Sch6P3 Notes

LAPD-LPrep-Draft-2013-121 – Draft Rule Amendment Excise Rules 119A

LAPD-LPrep-Draft-2013-120 – Draft Tariff Amendment Sch6P3

LAPD-LPrep-Draft-2013-12 – Draft IN VAT Vouchers Supplied at a Discount

LAPD-LPrep-Draft-2013-119 – Draft Tariff Amendment Sch6 logbooks

LAPD-LPrep-Draft-2013-118 – Draft Parliamentary Notice Customs Duty Bill

LAPD-LPrep-Draft-2013-117 – Draft Parliamentary Notice Customs Control Bill

LAPD-LPrep-Draft-2013-116 – Draft Parliamentary Notice Customs and Excise Amendment Bill

LAPD-LPrep-Draft-2013-114 – Draft Tariff Amendment Sch6P3 Mining

LAPD-LPrep-Draft-2013-113 – Draft Rule Amendments DA260 TAfr Beer SVM

LAPD-LPrep-Draft-2013-112 – Draft Rule Amendments DA260 Malt Beer SOS

LAPD-LPrep-Draft-2013-111 – Draft Rule Amendments DA260 Malt Beer VM

LAPD-LPrep-Draft-2013-110 – Draft Rule Amendments DA260 Tobacco SOS

LAPD-LPrep-Draft-2013-11 – Draft IN Supply Moveable Goods Section 11 Definition of Exported

LAPD-LPrep-Draft-2013-109 – Draft Rule Amendments DA260 Tobacco VM

LAPD-LPrep-Draft-2013-108 – Draft Rule Amendments DA260 Spirits SOS

LAPD-LPrep-Draft-2013-107 – Draft Rule Amendments DA260 Spirits VMP130day

LAPD-LPrep-Draft-2013-106 – Draft Rule Amendments DA260 Spirits VMP110day

LAPD-LPrep-Draft-2013-105 – Draft Rule Amendments DA260 Spirits VMP

LAPD-LPrep-Draft-2013-104 – Draft Rule Amendments DA260 OFB OS

LAPD-LPrep-Draft-2013-103 – Draft Rule Amendments DA260 OFB SOS

LAPD-LPrep-Draft-2013-102 – Draft Rule Amendments DA260 OFB SVM

LAPD-LPrep-Draft-2013-101 – Draft Rule Amendments DA260 Vermouth OS

LAPD-LPrep-Draft-2013-100 – Draft Rule Amendments DA260 Vermouth SOS

LAPD-LPrep-Draft-2013-10 – Draft IN Determination Taxable Income International Transactions Thin Capitalisation

LAPD-LPrep-Draft-2013-09 – Draft Interpretation Note Deductibility Expenditure and Losses arising from Embezzlement or Theft

LAPD-LPrep-Draft-2013-08 – Draft Interpretation Note Deduction Expenditure Repairs

LAPD-LPrep-Draft-2013-07 – Draft Rule Notice DA260 Excise Account OFB

LAPD-LPrep-Draft-2013-06 – Draft Excise Account DA260 OFB SOS

LAPD-LPrep-Draft-2013-05 – Draft Excise Account DA260 OFB OS

LAPD-LPrep-Draft-2013-04 – Draft Excise Account DA260 OFB SVM

LAPD-LPrep-Draft-2013-03 – Draft Interpretation Note Determination Group of Companies Corporate Rules

LAPD-LPrep-Draft-2013-02 – Draft Interpretation Note Tax Treatment Tips

LAPD-LPrep-Draft-2013-01 – Draft Rules Section 103 of Tax Administration Act 2011

LAPD-LPrep-Draft-2011-03 – Draft Customs Duty Bill Second Round 20 May 2011

LAPD-LPrep-Draft-2011-02 – Draft Customs Control Bill Second Round 18 April 2011

LAPD-LPrep-Draft-2010-04 – Draft Notes on Release TAB Second Round 29 October 2010

LAPD-LPrep-Draft-2010-03 – Draft Memo of Objects TAB Second Round 29 October 2010

LAPD-LPrep-Draft-2010-02 – Draft Schedule on Amendments TaxAdmin Bill Second Round 29 October 2010

LAPD-LPrep-Draft-2010-01 – Draft Tax Administration Bill Second Round 29 October 2010

LAPD-LPrep-Draft-2009-04 – Draft Customs Control Bill 29 October 2009

LAPD-LPrep-Draft-2009-03 – Draft Customs Duty Bill 29 October 2009

LAPD-LPrep-Draft-2009-02 – Draft EM on Draft Tax Administration Bill 29 October 2009

LAPD-LPrep-Draft-2009-01 – Draft Tax Administration Bill 29 October 2009

LAPD-LPrep-Draft-2009-01 – Draft EM on Draft Tax Administration Bill 29 October 2009

LAPD-LPrep-Draft – Press Release – R209 – Tax Free Investments draft and final transfers regulations

2020 VCC Survey 31 July 2020

Response Documents

LPrep-Resp-2021-01 – Final Response Document on the 2021 Draft Tax Bills – 25 January 2022

LPrep-Resp-2020-09a – Final Response Presentation on 2020 Draft Tax Bills 20 January 2021

LPrep-Resp-2020-09 – Final Response Document on the 2020 Draft Tax Bills 20 January 2021

LPrep-Resp-2020-08a – Presentation on 2020 Draft Response on 2020 Draft Tax Bills -13 October 2020

LPrep-Resp-2020-08 – 2020 Draft Response Document on the 2020 Draft Tax Bills -13 October

LPrep-Resp-2020-07 – Draft Response Document on the Covid 19 Tax – 14 September 2020

LPrep-Resp-2017-04 – SCoF Presentation – 2017 Draft Response Document -2017 Draft TLAB and TALAB – 14 September 2017

Legal-LPrep-RespDocs-2023-02 – Final Response Document on the 2023 Draft Rates Rates Bill 2023 Draft TLAB and 2023 Draft TALAB 6 February 2024

Legal-LPrep-RespDocs-2023-01a – SCOF Response Slides (2023102701) 25 October 2023

Legal-LPrep-RespDocs-2023-01 – Draft Response Document on 2023 Tax Bills (2023102701) 25 October 2023

Legal-LPrep-Resp-2022-01 – Final response document on the 2022 Draft Tax Bills 16 January 2023

LAPD-LPrep-Resp-2020-06 – Notices – Expanding access to living annuities – 19 May 2020

LAPD-LPrep-Resp-2020-05 – Draft EM on the Revised Draft Disaster Management Tax Relief Bill – 19 May 2020

LAPD-LPrep-Resp-2020-04 – Draft Disaster Management Tax Relief Bill – 19 May 2020

LAPD-LPrep-Resp-2020-03 – 20200519 Media statement – 2nd Revised 2020 Draft Disaster Management Tax Relief Bill

LAPD-LPrep-Resp-2020-02a – 20200414 IFWG Crypto Assets Media Statement

LAPD-LPrep-Resp-2020-02 – 20200414 IFWG Position Paper on Crypto Assets

LAPD-LPrep-Resp-2020-01 – Final Response Document on the 2019 Draft Tax Bills – 21 January 2020

LAPD-LPrep-Resp-2019-02a – Revised presentation to SCOF on the draft response to the Tax Bills – 30 October 2019

LAPD-LPrep-Resp-2019-02 – Revised Draft Response Document on the 2019 Tax Bills – MTBPS 30 October 2019

LAPD-LPrep-Resp-2019-01a – Presentation to SCOF on the draft response to the Draft Tax Bills – 18 September 2019

LAPD-LPrep-Resp-2019-01 – Draft Response Document on the 2019 Draft Tax Bills – 18 September 2019

LAPD-LPrep-Resp-2018-02 – Final Response Document on the 2018 Rates Bill – 17 January 2019

LAPD-LPrep-Resp-2018-01 – Final Response Document on the 2018 TLAB and 2018 TALAB – 17 January 2019

LAPD-LPrep-Resp-2017-07 – Final Response Document 2017 Rates Bill Health Promotion Levy 15 December 2017

LAPD-LPrep-Resp-2017-06 – Final Response Document 2017 TLAB and TALAB 15 December 2017

LAPD-LPrep-Resp-2017-05a – Media Statement Publication of the 2017 Rates Act and associated documentation 15 Dec 2017

LAPD-LPrep-Resp-2017-05 – Final Response Doc 2017 Rates and Monetary Amounts and Amendment of Revenue Laws Bill 15 Dec 2017

LAPD-LPrep-Resp-2017-04 – SCoF Presentation – 2017 Draft Response Document -2017 Draft TLAB and TALAB – 14 September 2017

LAPD-LPrep-Resp-2017-03 – Annexure B – Individuals – Public comments – 2017 Draft TLAB and TALAB – 14 September 2017

LAPD-LPrep-Resp-2017-02 – Annexure A – Corporates – Public comments – 2017 Draft TLAB and TALAB – 14 September 2017

LAPD-LPrep-Resp-2017-01 – 2017 Draft Response Document – 2017 Draft TLAB and TALAB – 14 September 2017

LAPD-LPrep-Resp-2016-03 – Media Statement Final Response Documents – 2016 Tax Bills 2016 12 15

LAPD-LPrep-Resp-2016-02 – Final Response Document on the 2016 Rates and Monetary Amounts and Amendment of Rev Laws Bill

LAPD-LPrep-Resp-2016-01- Final Response Document – 2016 TLAB and 2016 TALAB

LAPD-LPrep-Resp-2015-01 – Response to SCoF on TLAB and TALABl on 4 December 2015

LAPD-LPrep-Resp-2014-06 – Draft Response to SCoF on 2014 TLAB and TALAB 15 October 2014

LAPD-LPrep-Resp-2014-05 – Response to SCoF on Customs Bills on 4 February 2014

LAPD-LPrep-Resp-2014-04 – Revised Response to SCoF on Customs Bills on 4 February 2014

LAPD-LPrep-Resp-2014-03 – SCoF Amendments to Customs Control Bill B45 of 2013

LAPD-LPrep-Resp-2014-02 – SCoF Amendments to CE Amendment Bill B44 of 2013

LAPD-LPrep-Resp-2014-01 – Draft Response to SCoF on Customs Bills on 5 February 2014

LAPD-LPrep-Resp-2013-02 – Draft Response to SCoF on 2013 TLAB and TALAB 11 Sept 2013

LAPD-LPrep-Resp-2013-01 – Draft Response presented to SCoF on 2013 TLAB and TALAB 11 Sept 2013

LAPD-LPrep-Resp-2012-02 – Response Document Taxation Laws Amendment Bill Tax Administration Laws Amendment Bill

LAPD-LPrep-Resp-2012-01 – Rates and Monetary Amounts and Amendment of Revenue Laws Bill

LAPD-LPrep-Resp-2011-04 – Response Document Briefing to SCoF Search without warrant Clause 63

LAPD-LPrep-Resp-2011-03 – Response Document Briefing to SCoF Tax Ombud Clauses 14 to 21

LAPD-LPrep-Resp-2011-02 – Response Document Tax Administration Bill 2011

LAPD-LPrep-Resp-2011-01 – Response Document Taxation Laws Amendment Bills

LAPD-LPrep-Resp-2010-01 – Response Document Taxation Laws Amendment Bills 2010

LAPD-LPrep-Resp-2009-01 – Response Document Taxation Laws Amendment Bills 2009

LAPD-LPrep-Resp-2008-02 -Response Document Revenue Laws Amendment Bills to PCoF

LAPD-LPrep-Resp-2008-02 – Response Document Revenue Laws Amendment Bills to PCoF

LAPD-LPrep-Resp-2008-01 – Response Document Mineral and Petroleum Resource Royalty Bill 2008

LAPD-LPrep-Resp-2007-02 – Response Document Taxation Laws Amendment Bills

LAPD-LPrep-Resp-2007-01 – Response Document Revenue Laws Amendment Bills Securities Transfer Tax Bills

LAPD-LPrep-Resp-2006-05 – Response Document Revenue Laws Amendment Bill

LAPD-LPrep-Resp-2006-04 – Response Document Small Business Tax Amnesty Amendment Taxation Laws Bill

LAPD-LPrep-Resp-2006-03 – Response Document Revised Proposal Tax Avoidance section 103

LAPD-LPrep-Resp-2006-02 – Response Document Comments Requested on Interim Response Tax Avoidance Section 103

LAPD-LPrep-Resp-2006-01 – Interim Response Tax Avoidance and s

LAPD-LPrep-Resp-2005-02 – Response Document Revenue Laws Amendment Bill

LAPD-LPrep-Resp-2005-01 – Response Document Taxation Laws Amendment Bill

LAPD-LPrep-Resp-2004-02 – Response Document Revenue Laws Amendment Bill

LAPD-LPrep-Resp-2004-01 – Response Document Taxation Laws Amendment Bill

LAPD-LPrep-Resp-2003-03 – Sections 107A and 107B

LAPD-LPrep-Resp-2003-02 – Revenue Laws Bill

LAPD-LPrep-Resp-2003-01 – Response Document Exchange Control Amnesty and Amendment of Taxation Laws Bill

LAPD-LPrep-Resp-2002-02 – Response Documents Revenue Laws Amendment Bill

LAPD-LPrep-Resp-2002-01 – Response Documents Taxation Laws Amendment Bill

LAPD-LPrep-Resp-2001-03 – Response Document Revenue Laws Amendment Bill

LAPD-LPrep-Resp-2001-02 – Response Document Revenue Laws Second Amendment Bill

LAPD-LPrep-Resp-2001-01 – Response Document Hearings on Capital Gains Tax

LAPD-LPrep-Resp-2000-04 – Response Document Briefing Note Residence Basis Taxation

LAPD-LPrep-Resp-2000-03 – Response Document Taxation of Foreign Dividends

LAPD-LPrep-Resp-2000-02 – Response Document Revenue Laws Amendment Bill

LAPD-LPrep-Resp-2000-01 – Response Document Comments Draft Capital Gains Tax Bill

Amendment Acts

LPrim-AA-2022-03 – Tax Administration Laws Amendment Act 16 of 2022 GG 47827 5 Jan 2023

LPrim-AA-2022-02 – Taxation Laws Amendment Act 20 of 2022 GG 47826 5 Jan 2023

LPrim-AA-2022-01 – Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2022 GG 47825 5 Jan 2023

LPrim-AA-2021-03 – Tax Administration Laws Amendment Act 21 of 2021 GG 45788 – 19 Jan 2022

LPrim-AA-2021-02 – Taxation Laws Amendment Act 20 of 2021 GG 45787 – 19 Jan 2022

LPrim-AA-2021-01 – Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2021 GG 45786 – 19 Jan 2022

LPrim-AA-2020-03 – Tax Administration Laws Amendment Act 24 of 2020 GG44082 20 January 2021

LPrim-AA-2020-02 – Taxation Laws Amendment Act 23 of 2020 GG44082 20 January 2021

LPrim-AA-2020-01a – Media Statement – Publication of the 2020 Tax Acts and Accompanying Documentation 22 January 2021

LPrim-AA-2020-01 – Rates and Monetary Amounts Act 22 of 2020 GG44082 20 January 2021

Legal-LPrim-AA-2023-03 – Taxation Laws Amendment Act 17 of 2023 (GG 49894 Notice 4226) 22 December 2023

Legal-LPrim-AA-2023-02 – Tax Administration Laws Amendment Act 18 of 2023 (GG 49947 Notice 4227) 22 December 2023

Legal-LPrim-AA-2023-01 – Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2023 (GG 49948 Notice 4228) 22 December 2023

LAPD-LPrim-AA-2019-04 – Rates and Monetary Amounts Amendment Act 32 of 2019 GG42951 15 January 2020

LAPD-LPrim-AA-2019-03 – Taxation Laws Amendment Act 34 of 2019 GG42951 15 January 2020

LAPD-LPrim-AA-2019-02 – Tax Administration Laws Amendment Act 33 of 2019 GG42951 15 January 2020

LAPD-LPrim-AA-2019-01 – Customs and Excise Amendment Act 13 of 2019 GG 42480 – 23 May 2019

LAPD-LPrim-AA-2018-03a – Media Statement – Publication of the 2018 Tax Acts and accompanying documentation

LAPD-LPrim-AA-2018-03 – Taxation Laws Amend Act 23 of 2018 GG 42172

LAPD-LPrim-AA-2018-02 – Tax Administration Laws Amendment Act 22 of 2018 GG 42169

LAPD-LPrim-AA-2018-01- Rates and Monetary Amounts and Amendment of Revenue Laws Act 21 of 2018 GG 42171

LAPD-LPrim-AA-2017-07 – Taxation Laws Amendment Act 17 of 2017 GG 41341 18 December 2017

LAPD-LPrim-AA-2017-06 – Tax Administration Laws Amendment Act 13 of 2017 GG 41341 18 December 2017

LAPD-LPrim-AA-2017-05 – Rates and Monetary Amounts and Amendment Revenue Laws Act 14 of 2017 GG 41323

LAPD-LPrim-AA-2017-04 – Tax Administration Laws Amendment Act 16 of 2016 GG 40563

LAPD-LPrim-AA-2017-03 – Taxation Laws Amendment Act 15 of 2016 GG 40562

LAPD-LPrim-AA-2017-02 – Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Act 14 of 2016 GG 40561

LAPD-LPrim-AA-2017-01 – Rates and Monetary Amounts and Amendment of Revenue Laws Act Act 13 of 2016 GG 40560

LAPD-LPrim-AA-2016-03 – Revenue Laws Amendment Act 2 of 2016 GG 40006

LAPD-LPrim-AA-2016-02 – Taxation Laws Amendment Act 25 of 2015 GG 39588

LAPD-LPrim-AA-2016-01 – Tax Administration Laws Amendment Act 23 of 2015 GG 39586

LAPD-LPrim-AA-2015-01 – Rates and Monetary Amounts Amendment Act 13 of 2015 GG 39421

LAPD-LPrim-AA-2014-03 – Tax Administration Laws Amendment Act 44 of 2014 GG 38406

LAPD-LPrim-AA-2014-02 – Taxation Laws Amendment Act 43 of 2014 GG 38405

LAPD-LPrim-AA-2014-01 – Rates and Monetary Amounts Amendment Act 42 of 2014 GG 38404

LAPD-LPrim-AA-2013-03 – Tax Administration Laws Amendment Act 39 of 2013 GG 37236

LAPD-LPrim-AA-2013-02 – Taxation Laws Amendment Act 2013 GG 37158

LAPD-LPrim-AA-2013-01 – Rates Monetary Amounts Amendment Revenue Laws Act 2013 GG 37104

LAPD-LPrim-AA-2012-03 – Taxation Laws Amendment Act 2012

LAPD-LPrim-AA-2012-02 – Tax Administration Laws Amendment Act 2012

LAPD-LPrim-AA-2012-01 – Rates Monetary Amounts Amendment Revenue Laws Act 2012

LAPD-LPrim-AA-2011-02 – Taxation Laws Amendment Act 2011

LAPD-LPrim-AA-2011-01 – Taxation Laws Second Amendment Act 2011

LAPD-LPrim-AA-2010-02 – VDP Taxation Laws Second Amendment Act 2010

LAPD-LPrim-AA-2010-01 – Taxation Laws Amendment Act 2010

LAPD-LPrim-AA-2009-02 – Taxation Laws Second Amendment Act 2009

LAPD-LPrim-AA-2009-01 – Taxation Laws Amendment Act 2009

LAPD-LPrim-AA-2008-04 – Revenue Laws Second Amendment Act 2008

LAPD-LPrim-AA-2008-03 – Revenue Laws Amendment Act 2008

LAPD-LPrim-AA-2008-02 – Taxation Laws Second Amendment Act 2008

LAPD-LPrim-AA-2008-01 – Taxation Laws Amendment Act 2008

LAPD-LPrim-AA-2007-06 – Taxation Laws Second Amendment Act 2007

LAPD-LPrim-AA-2007-05 – Taxation Laws Amendment Act 2007

LAPD-LPrim-AA-2007-04 – Revenue Laws Second Amendment Act 2007

LAPD-LPrim-AA-2007-03 – Revenue Laws Amendment Act 2007

LAPD-LPrim-AA-2007-02 – Securities Transfer Tax Administration Act 2007

LAPD-LPrim-AA-2007-01 – Securities Transfer Tax Act 2007

LAPD-LPrim-AA-2006-04 – Revenue Laws Second Amendment Act 2006

LAPD-LPrim-AA-2006-03 – Revenue Laws Amendment Act 2006

LAPD-LPrim-AA-2006-02 – Second Small Business Tax Amnesty Amendment Taxation Laws Act 2006

LAPD-LPrim-AA-2006-01 – Small Business Tax Amnesty Amendment Taxation Laws Act 2006

LAPD-LPrim-AA-2005-04 – Revenue Laws Second Amendment Act 2005

LAPD-LPrim-AA-2005-03 – Revenue Laws Amendment Act 2005

LAPD-LPrim-AA-2005-02 – Taxation Laws Second Amendment Act 2005

LAPD-LPrim-AA-2005-01 – Taxation Laws Amendment Act 2005

LAPD-LPrim-AA-2004-03 – Second Revenue Laws Amendment Act 2004

LAPD-LPrim-AA-2004-02 – Revenue Laws Amendment Act 2004

LAPD-LPrim-AA-2004-01 – Taxation Laws Amendment Act 2004

LAPD-LPrim-AA-2003-02 – Revenue Laws Amendment Act 2003

LAPD-LPrim-AA-2003-01 – Exchange Control Amnesty Amendment Taxation Laws Act 2003

LAPD-LPrim-AA-2002-03 – Revenue Laws Amendment Act 2002

LAPD-LPrim-AA-2002-02 – SARS Amendment Act 2002

LAPD-LPrim-AA-2002-01 – Taxation Laws Amendment Act 2002

LAPD-LPrim-AA-2001-03 – Second Revenue Laws Amendment Act 2001

LAPD-LPrim-AA-2001-02 – Revenue Laws Amendment Act 2001

LAPD-LPrim-AA-2001-01 – Taxation Laws Amendment Act 2001

LAPD-LPrim-AA-2000-02 – Revenue Laws Amendment Act 2000

LAPD-LPrim-AA-2000-01 – Taxation Laws Amendment Act 2000

LAPD-LPrim-AA-1999-02 – Revenue Laws Amendment Act 1999

LAPD-LPrim-AA-1999-01 – Taxation Laws Amendment Act 1999

LAPD-LPrim-AA-1998-01 – Taxation Laws Amendment Act 1998

LAPD-LPrim-AA-1997-02 – Income Tax Act 1997

LAPD-LPrim-AA-1997-01 – Taxation Laws Amendment Act 1997

LAPD-AA-022012 – RMAARLAct132012 – 23 October 2012

Explanatory Memoranda

LSec-LPrep-EM-2023-01a – MS – Publication of gazetted Notice on tax exemption of bulking payments to former members of closed retirememt funds

LSec-LPrep-EM-2023-01 – Explanatory Memorandum – Notice issued in terms of paragraph 2D of the Second Schedule to the Income Tax Act 3 May 2023

LPrep-EM-2021-02 – Memorandum on the Objects of the TALAB (B23-2021) 11 November 2021

LPrep-EM-2021-01 – Explanatory Memoradum to 2021 Taxation Laws Amendment Bill 25 January 2022

LPrep-EM-2020-04 – Memorandum on the Objects of the TALAB, 2020 22 January 2021

LPrep-EM-2020-03 – Explanatory Memorandum on the TLAB, 2020 21 January 2021

LPrep-EM-2017-02 – Explanatory Memorandum on TALAB 28 of 2017 introduced on 25 October 2017

Legal-LPrep-EM-2023-03 – Explanatory Memorandum on the Taxation Laws Amendment Bill 2023 6 February 2024

Legal-LPrep-EM-2023-02 – Memorandum on the Objects of the Tax Administration Laws Amendment Bill 2023 1 November 2023

Legal-LPrep-EM-2023-01a – MS – Publication of gazetted Notice on tax exemption of bulking payments to former members of closed retirememt funds

Legal-LPrep-EM-2023-01 – Explanatory Memorandum – Notice issued in terms of paragraph 2D of the Second Schedule to the Income Tax Act 3 May 2023

Legal-LPrep-EM-2022-03 – Memorandum on the Objects of the Tax Administration Laws Amendment Bill 2022

Legal-LPrep-EM-2022-02 – Explanatory Memorandum on the Taxation Laws Amendment Bill 2022 16 January 2023

LAPD-LSec-Reg-2022-01a – Explanatory Memorandum Regulations on Domestic Reverse Charge Relating to Valuable Metal 13 June 2022

LAPD-LPrep-EM-2022-01 – Explanatory Memorandum Regulations on Domestic Reverse Charge Relating to Valuable Metal 13 June 2022

LAPD-LPrep-EM-2020-02 – Memorandum of Objects of the Disaster Management Tax Relief Administration Bill 2020

LAPD-LPrep-EM-2020-01 – Explanatory Memorandum on the TLAB of 2019

LAPD-LPrep-EM-2019-02 – Memorandum on the objects of TALAB B19 of 2019

LAPD-LPrep-EM-2019-01 – Explanatory Memorandum on Regulations prescribing electronic Services 18 March 2019

LAPD-LPrep-EM-2018-02 – Explanatory Memorandum on the 2018 TLAB – 17 January 2019

LAPD-LPrep-EM-2018-01 – Memorandum on the Objects of the Tax Administration Laws Amendment Bill 2018

LAPD-LPrep-EM-2017-02 – Explanatory Memorandum on TALAB 28 of 2017 introduced on 25 October 2017

LAPD-LPrep-EM-2017-01 – Explanatory Memorandum on the 2017 Taxation Laws Amendment Bill 15 December 2017

LAPD-LPrep-EM-2016-04 – EM on the Tax Administration Laws Amendment Bill B18 of 2016 15 December 2016

LAPD-LPrep-EM-2016-03 – EM on SVDP in respect of Offshore Assets and Income contained in Part II 15 December 2016

LAPD-LPrep-EM-2016-02 – EM on the Taxation Laws Amendment Bill 17B of 2016 15 December 2016

LAPD-LPrep-EM-2016-01 – Explanatory Memorandum on the RLA Bill 4 of 2016

LAPD-LPrep-EM-2015-02 – Memorandum on the objects of TALA Bill of 2015

LAPD-LPrep-EM-2015-01 – Explanatory Memorandum on the TLA Bill 29 of 2015

LAPD-LPrep-EM-2014-02 – Explanatory Memorandum on the TLA Bill 13 of 2014

LAPD-LPrep-EM-2014-01 – Memorandum on the Objects of the TALA Bill 14 of 2014

LAPD-LPrep-EM-2013-05 – Memorandum Objects Customs Control Bill 2013

LAPD-LPrep-EM-2013-04 – Memorandum Objects Customs and Excise Amendment Bill 2013

LAPD-LPrep-EM-2013-03 – Memorandum Objects Customs Duty Bill 2013

LAPD-LPrep-EM-2013-02 – Explanatory Memorandum Taxation Laws Amendment Bill 2013

LAPD-LPrep-EM-2013-01 – Memorandum Objects Tax Admin Laws Amendment Bill 2013

LAPD-LPrep-EM-2012-02 – Memorandum Objects Tax Administration Laws Amendment Bill 2012

LAPD-LPrep-EM-2012-01 – Explanatory Memorandum Taxation Laws Amendment Bill 2012

LAPD-LPrep-EM-2011-03 – Memorandum Objects Tax Administration Bill 2011

LAPD-LPrep-EM-2011-02 – Explanatory Memorandum Taxation Laws Amendment Bill 2011

LAPD-LPrep-EM-2011-01 – Memorandum Objects Taxation Laws Second Amendment Bill 2011

LAPD-LPrep-EM-2010-02 – Memorandum Objects VDP Taxation Laws Second Amendment Bill 2010

LAPD-LPrep-EM-2010-01 – Explanatory Memorandum Taxation Laws Amendment Bill 2010

LAPD-LPrep-EM-2009-02 – Memorandum Objects Taxation Laws Second Amendment Bill 2009

LAPD-LPrep-EM-2009-01 – Explanatory Memorandum Taxation Laws Amendment Bill 2009

LAPD-LPrep-EM-2008-04 – Memorandum Objects Taxation Laws Second Amendment Bill 2008

LAPD-LPrep-EM-2008-03 – Explanatory Memorandum Taxation Laws Amendment Bill 2008

LAPD-LPrep-EM-2008-02 – Memorandum Objects Revenue Laws Second Amendment Bill 2008

LAPD-LPrep-EM-2008-01 – Explanatory Memorandum Revenue Laws Amendment Bill 2008

LAPD-LPrep-EM-2007-06 – Memorandum ObjectsTaxation Laws Second Amendment Bill 2007

LAPD-LPrep-EM-2007-05 – Explanatory Memorandum Taxation Laws Amendment Bill 2007

LAPD-LPrep-EM-2007-04 – Memorandum Objectives Securities Transfer Tax Administration Bill 2007

LAPD-LPrep-EM-2007-03 – Explanatory Memorandum Securities Transfer Tax Bill 2007

LAPD-LPrep-EM-2007-02 – Memorandum Objects Revenue Laws Second Amendment Bill 2007

LAPD-LPrep-EM-2007-01 – Explanatory Memorandum Revenue Laws Amendment Bill 2007

LAPD-LPrep-EM-2006-04 – Memorandum Objects Second Small Business Tax Amnesty Amendment Taxation Laws Bill 2006

LAPD-LPrep-EM-2006-03 – Explanatory Memorandum Small Business Tax Amnesty Amendment Taxation Laws Bill 2006

LAPD-LPrep-EM-2006-02 – Memorandum Objects Second Revenue Laws Amendment Bill 2006

LAPD-LPrep-EM-2006-01 – Explanatory Memorandum Revenue Laws Amendment Bill 2006

LAPD-LPrep-EM-2005-04 – Memorandum Objects Taxation Laws Second Amendment Bill 2005

LAPD-LPrep-EM-2005-03 – Explanatory Memorandum Taxation Laws Amendment Bill 2005

LAPD-LPrep-EM-2005-02 – Memorandum Objects Second Revenue Laws Amendment Bill 2005

LAPD-LPrep-EM-2005-01 – Explanatory Memorandum Revenue Laws Amendment Bill 2005

LAPD-LPrep-EM-2004-03 – Memorandum Objects Second Revenue Laws Amendment Bill 2004

LAPD-LPrep-EM-2004-02 – Explanatory Memorandum Revenue Laws Amendment Bill 2004

LAPD-LPrep-EM-2004-01 – Explanatory Memorandum Taxation Laws Amendment Bill 2004

LAPD-LPrep-EM-2003-02 – Explanatory Memorandum Exchange Control Amnesty Amendment Taxation Laws Bill 2003

LAPD-LPrep-EM-2003-01 – Explanatory Memorandum Revenue Laws Amendment Bill 2003

LAPD-LPrep-EM-2002-03 – Explanatory Memorandum Revenue Laws Amendment Bill 2002

LAPD-LPrep-EM-2002-02 – Explanatory Memorandum Taxation Laws Amendment Bill 2002

LAPD-LPrep-EM-2002-01 – Memorandum Objects SARS Amendment Bill 2002

LAPD-LPrep-EM-2001-04 – Memorandum Objects Second Revenue Laws Amendment Bill 2001

LAPD-LPrep-EM-2001-03 – Explanatory Memorandum Unemployment Insurance Contributions Bill 2001

LAPD-LPrep-EM-2001-02 – Explanatory Memorandum Taxation Laws Amendment Bill 2001

LAPD-LPrep-EM-2001-01 – Explanatory Memorandum Revenue Laws Amendment Bill 2001

LAPD-LPrep-EM-2000-02 – Explanatory Memorandum Taxation Laws Amendment Bill 2000

LAPD-LPrep-EM-2000-01 – Explanatory Memorandum Revenue Laws Amendment Bill 2000

LAPD-LPrep-EM-1999-02 – Explanatory Memorandum Taxation Laws Amendment Bill 1999

LAPD-LPrep-EM-1999-01 – Explanatory Memorandum Revenue Laws Amendment Bill 1999

LAPD-LPrep-EM-1998-03 – Explanatory Memorandum on the Demutualisation Levy Bill 1998

LAPD-LPrep-EM-1998-02 – Explanatory Memorandum Uncertificated Securities Tax Bill 1998

LAPD-LPrep-EM-1998-01 – Explanatory Memorandum Taxation Laws Amendment Bill 1998

LAPD-LPrep-EM-1997-03 – Explanatory Memorandum SARS Bill 1997

LAPD-LPrep-EM-1997-02 – Explanatory Memorandum Income Tax Bill 1997

LAPD-LPrep-EM-1997-01 – Explanatory Memorandum Taxation Laws Amendment Bill 1997

Table of Contents

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