Acts Administered by the Commissioner

SARS administers several Acts covering a wide range of legislation in terms of Part 1 and Schedule 1 to the South African Revenue Service Act, 1997, as well as any regulation, proclamation, government notice or rule issued in terms of any of the relevant Acts, and any agreement entered into in terms of those Acts or the Constitution.
 
Any amendments to Schedule 1 of the South African Revenue Service Act, 1997, will be announced in the Government Gazette.
 
The list of Acts below has been grouped in order of the years in which they were promulgated and their numbers.
 
2020
​Disaster Management Tax Relief Administration Act Act No. 14 of 2020​
​Disaster Management Tax Relief Act Act No. 13 of 2020
2019​
​Carbon Tax Act, 2019 Act No. 15 of 2019
​Customs and Excise Amendment Act, 2019 Act No. 13 of 2019​
2014

​​Customs and Excise Amendment Act, 2014  

  Notes:
This Act shall come into operation on a later date (see section 88 thereof)
It has been included on this page as it should be read with Acts 30 and 31, but it will be taken off later and only be left under Amendment Acts.
Act No. 32 of 2014

Customs Control Act, 2014 

  Notes:
This Act shall come into operation on a later date (see section 944 thereof)
​Act No. 31 of 2014

Customs Duty Act, 2014

  Note:
This Act shall come into operation on a later date (see section 229 thereof) 
Act No. 30 of 2014
2013​

Employment Tax Incentive Act, 2013

Act No. 26 of 2013

​​Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013


Commencement date: 1 May 2014 (Proclamation 27 of 2014

Act No. 35 of 2013

Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013

 

Commencement date: 1 May 2014 (Proclamation 28 of 2014
Act No. 36 of 2013
2011

Tax Administration Act, 2011

​Act No. 28 of 2011

2008
​Mineral and Petroleum Resources Royalty Act, 2008 Act No. 28 of 2008
​Mineral and Petroleum Resources Royalty (Administration) Act, 2008 ​Act No. 29 of 2008
2007​ ​ ​
​Diamond Export Levy (Administration) Act, 2007 Act No. 14 of 2007
​Diamond Export Levy Act, 2007 ​Act No. 15 of 2007
​Securities Transfer Tax Act, 2007 Act No. 25 of 2007
​Securities Transfer Tax Administration Act, 2007 Act No. 26 of 2007
2006
​Small Business Amnesty and Amendment of Taxation Laws Act, 2006 Act No. 9 of 2006
​Second Small Business Amnesty and Amendment of Taxation Laws Act, 2006 Act No. 10 of 2006
2003​ ​
​Sections 4 and 28 of the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 Act No. 12 of 2003
2002
​Unemployment Insurance Contributions Act, 2002 Act No. 4 of 2002
1999​ ​ ​
​Skills Development Levies Act, 1999 ​Act No. 9 of 1999
1998
​Uncertificated Securities Tax Act, 1998 ​Act No. 31 of 1998
1996 ​ ​

​Tax on Retirement Funds Act, 1996

* Repealed with effect from 1 January 2015 by section 109 of the Taxation Laws Amendment Act, 2014 (Act No. 43 of 2014)

​Act No. 38 of 1996
1995 ​ ​
​Sections 56 and 57 of the Income Tax Act, 1995 Act No. 21 of 1995
1994 ​ ​
​Section 39 of the Taxation Laws Amendment Act, 1994 Act No. 20 of 1994
1991 ​ ​
​Value-Added Tax Act, 1991 ​Act No. 89 of 1991
1964​ ​
​Customs and Excise Act, 1964 Act No. 91 of 1964
1962​ ​ ​
Income Tax Act, 1962 ​Act No. 58 of 1962
1955​ ​ ​
​Estate Duty Act, 1955 ​Act No. 45 of 1955
1949 ​ ​
​Transfer Duty Act, 1949 Act No. 40 of 1949
1933​ ​ ​
​Union and Southern Rhodesian Death Duties Act, 1933 Act No. 22 of 1933

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

 

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