Secondary Legislation

SARS administers a wide range of legislation in terms of the South African Revenue Service Act, 1997. This legislation includes any regulation, proclamation, government notice or rule issued in terms of any of the Acts listed in Schedule 1. SARS also administers international agreements entered into in terms of these Acts or the Constitution.
Secondary legislation consists of Proclamations, Regulations and Government Notices or Public Notices issued in terms of a particular Act of Parliament, which are all published in the Government Gazette. (Public Notices are Government Notices issued in terms of the Tax Administration Act, 2011.)
Tariff Amendments and Rule Amendments are published by Government Notice in the Gazette in terms of the Customs and Excise Act, 1964, and are put on the website around 15:00 on the Thursday preceding the publication thereof on a Friday in the Gazette.

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