Amendment Acts

Any intended amendments to primary legislation are announced by the Minister of Finance in his annual Budget Review.
 
They are tabled by the Minister of Finance in the National Assembly as Amendment Bills and, after approval by the Standing Committee on Finance (National Assembly) and the Select Committee on Finance (National Council of Provinces), they are sent to the President for assent before they are promulgated as Acts of Parliament.
 
The promulgation date serves as the implementation date for all the sections of a particular Amendment Act where a specific date is not indicated. Where it is indicated that a section will come into operation “on a date to be fixed by proclamation in the Gazette”, it will be announced in the Government Gazette at a later date by way of a Proclamation.

Year Short Title Amendment Act Number Government Gazette Promulgation Date
2022 Taxation Laws Amendment Act, 2022 Act 20 of 2022 GG 47826 5 January 2023
2022 Tax Administration Laws Amendment Act, 2022 Act 16 of 2022 GG 47827 5 January 2023
2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 Act 19 of 2022 GG 47825 5 January 2023
2021 Tax Administration Laws Amendment Act, 2021 Act 21 of 2021 GG 45788 19 January 2022
2021 Taxation Laws Amendment Act, 2021 Act 20 of 2021 GG 45787 19 January 2022
2021 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 Act 19 of 2021 GG 45786 19 January 2022
2020

Tax Administration Laws Amendment Act, 2020

See media statement

Act No. 24 of 2020 GG 44082 20 January 2021
2020

Taxation Laws Amendment Act, 2020

See media statement

Act No. 23 of 2020 GG 44082 20 January 2021
2020

Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2020

See media statement

Act No. 22 of 2020 GG 44082 20 January 2021
2019 Taxation Laws Amendment Act, 2019 Act No. 34 of 2019 GG 42951 15 January 2020
2019 Tax Administration Laws Amendment Act, 2019 Act No. 33 of 2019 GG 42952 15 January 2020
2019 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2019 Act No. 32 of 2019 GG 42950 15 January 2020
2019 Customs and Excise Amendment Act, 2019 Act No. 13 of 2019 GG 42480 23 May 2019
         
2018

Taxation Laws Amendment Act, 2018

See media statement

Act No. 23 of 2018 GG 42172 17 January 2019
2018

Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2018

See media statement

Act No. 21 of 2018 GG 42171 17 January 2019
2018

Tax Administration Laws Amendment Act, 2018

See media statement

Act No. 22 of 2018 GG 42169 17 January 2019
         
2017 Taxation Laws Amendment Act, 2017 Act No. 17 of 2017 GG 41342 18 December 2017
2017 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2017 Act No. 14 of 2017 GG 41323 14 December 2017
2017 Tax Administration Laws Amendment Act, 2017 Act No. 13 of 2017 GG 41341 18 December 2017
         
2016 Tax Administration Laws Amendment Act, 2016 Act No. 16 of 2016 GG 40563 19 January 2017
2016 Taxation Laws Amendment Act, 2016 Act No. 15 of 2016 GG 40562 19 January 2017
2016 Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Act, 2016 Act No. 14 of 2016 GG 40561 19 January 2017
2016 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2016 Act No. 13 of 2016 GG 40560 19 January 2017
2016 Revenue Laws Amendment Act, 2016 Act No. 2 of 2016 GG 40006 20 May 2016
         
2015 Taxation Laws Amendment Act, 2015 Act No. 25 of 2015 GG 39588 8 January 2016
2015 Tax Administration Laws Amendment Act, 2015 Act No. 23 of 2015 GG 39586 8 January 2016
2015 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015  Act No. 13 of 2015 GG 39421 17 November 2015
         
2014 Customs and Excise Amendment Act, 2014  Act No. 32 of 2014 GG 37863 23 July 2014
2014 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2014  Act No. 42 of 2014 GG 38404 20 January 2015
2014 Taxation Laws Amendment Act, 2014  Act No. 43 of 2014 GG 38405 20 January 2015
2014 Tax Administration Laws Amendment Act, 2014  Act No. 44 of 2014 GG 38406 20 January 2015
         

2013

Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2013 Act No. 23 of 2013 GG 37104 2 December 2013

2013

Taxation Laws Amendment Act, 2013 Act No. 31 of 2013 GG 37158 12 December 2013

2013

Tax Administration Laws Amendment Act, 2013 Act No. 39 of 2013 GG 37236 16 January 2014
         
2012 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2012 Act No. 13 of 2012 GG 35775 9 October 2012
2012 Tax Administration Laws Amendment Act, 2012 Act No. 21 of 2012 GG 36036 20 December 2012
2012 Taxation Laws Amendment Act, 2012 Act No. 22 of 2012 GG 36122 1 February 2013
         
2011 Taxation Laws Amendment Act, 2011 Act No. 24 of 2011 GG 34927 10 January 2012
2011 Taxation Laws Second Amendment Act, 2011 Act No. 25 of 2011 GG 34867 14 December 2011
         
2010 Taxation Laws Amendment Act, 2010 Act No. 7 of 2010 GG 33726 2 November 2010
2010 Voluntary Disclosure Programme and Taxation Laws Second Amendment Act, 2010 Act No. 8 of 2010 GG 33727 2 November 2010
         
2009 Taxation Laws Amendment Act, 2009 Act No. 17 of 2009 GG 32610 30 September 2009
2009 Taxation Laws Second Amendment Act, 2009 Act No. 18 of 2009 GG 32611 30 September 2009
         
2008 Taxation Laws Amendment Act, 2008 Act No. 3 of 2008 GG 31267 22 July 2008
2008 Taxation Laws Second Amendment Act, 2008 Act No. 4 of 2008 GG 31208 3 July 2008
2008 Revenue Laws Amendment Act, 2008 Act No. 60 of 2008 GG 31781 8 January 2009
2008 Revenue Laws Second Amendment Act, 2008 Act No. 61 of 2008 GG 31782 8 January 2009
         
2007 Taxation Laws Amendment Act, 2007 Act No. 8 of 2007 GG 30157 8 August 2007
2007 Taxation Laws Second Amendment Act, 2007 Act No. 9 of 2007 GG 30158 8 August 2007
2007 Securities Transfer Tax Act, 2007 Act No. 25 of 2007 GG 30652 8 January 2008
2007 Securities Transfer Tax Administration Act, 2007 Act No. 26 of 2007 GG 30653 8 January 2008
2007 Revenue Laws Amendment Act, 2007 Act No. 35 of 2007 GG 30656 8 January 2008
2007 Revenue Laws Second Amendment Act, 2007 Act No. 36 of 2007 GG 30657 8 January 2008
         
2006 Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006 Act No. 9 of 2006 GG 29068 25 July 2006
2006 Second Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006 Act No. 10 of 2006 GG 29069 25 July 2006
2006 Revenue Laws Amendment Act, 2006 Act No. 20 of 2006 GG 29603 7 February 2007
2006 Revenue Laws Second Amendment Act, 2006 Act No. 21 of 2006 GG 29604 7 February 2007
         
2005 Taxation Laws Amendment Act, 2005 Act No. 9 of 2005 GG 27815 13 July 2005
2005 Taxation Laws Second Amendment Act, 2005 Act No. 10 of 2005 GG 27786 13 July 2005
2005 Revenue Laws Amendment Act, 2005 Act No. 31 of 2005 GG 28450 1 February 2006
2005 Revenue Laws Second Amendment Act, 2005 Act No. 32 of 2005 GG 28451 1 February 2006
         
2004 Taxation Laws Amendment Act, 2004 Act No. 16 of 2004 GG 26612 27 July 2004
2004 Revenue Laws Amendment Act, 2004 Act No. 32 of 2004 GG 27188 24 January 2005
2004 Second Revenue Laws Amendment Act, 2004 Act No. 34 of 2004 GG 27189 24 January 2005
         
2003 Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 Act No. 12 of 2003 GG 25047 31 May 2003
2003 Revenue Laws Amendment Act, 2003 Act No. 45 of 2003 GG 25864 22 December 2003
         
2002 Taxation Laws Amendment Act, 2002 Act No. 30 of 2002 GG 23709 5 August 2002
2002 South African Revenue Service Amendment Act, 2002 Act No. 46 of 2002 GG 24106 27 November 2002
2002 Revenue Laws Amendment Act, 2002 Act No. 74 of 2002 GG 24181 13 December 2002
         
2001 Taxation Laws Amendment Act, 2001 Act No. 5 of 2001 GG 22389 20 June 2001
2001 Revenue Laws Amendment Act, 2001 Act No. 19 of 2001 GG 22532 27 July 2001
2001 Second Revenue Laws Amendment Act, 2001 Act No. 60 of 2001 GG 22923 12 December 2001
         
2000 Taxation Laws Amendment Act, 2000 Act No. 30 of 2000 GG 21390 19 July 2000
2000 Revenue Laws Amendment Act, 2000 Act No. 59 of 2000 GG 21848 6 December 2000
         
1999 Taxation Laws Amendment Act, 1999 Act No. 32 of 1999 GG 19911 31 March 1999
1999 Revenue Laws Amendment Act, 1999 Act No. 53 of 1999 GG 20656 24 November 1999
         
1998 Taxation Laws Amendment Act, 1998 Act No. 30 of 1998 GG 19013 29 June 1998
         
1997 Taxation Laws Amendment Act, 1997 Act No. 27 of 1997 GG 18113 4 July 1997
1997 Income Tax Act, 1997 Act No. 28 of 1997 GG 18114 4 July 1997

Table of Contents

Last Updated:

What is your experience of the website? Did you find what you were looking for?
Click here to answer our one-minute survey – Tell us what you think of the SARS website.

Share on facebook
Facebook
Share on twitter
Twitter
Share on linkedin
LinkedIn
Share on email
Email
Share on print
Print