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The Government Notices on this page have been issued under the Disaster Management Act, 2002, and the International Trade Administration Act, 2002, and have been arranged in the year they have been published.
The navigation pane above can be used to locate Notices published under any of the other tax Acts.
Where the implementation date differs from the publication date, it is written in bold text for ease of reference.
2021
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 28 January 2021 New! | GG 44113 Notice 34 | Certificate issued in terms of Schedule 1, paragraph 8 of the Value-Added Tax Act, 1991, Rebate Item 412.11/00.00/01.00 Explanatory Note Certificate issued by the International Trade Administration Commission of South Africa (ITAC) to the South African Revenue Service (SARS), under paragraph 8 of Schedule 1 to the Value-Added Tax Act, Rebate Item 412.11/00.00/01.00, in order to give effect to the value-added tax (VAT) exemption on the importation of vaccines classifiable under tariff heading 3002.20, as may be amended from time to time, for use in the vaccination of persons against the Severe Acute Respiratory Syndrome Coronavirus 2 or SARS-CoV-2 for the treatment of the coronavirus disease or COVID-19 | 28 January 2021 |
2020
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 11 August 2020 | GG 43608 Notice R.876 | Rule amendment under sections 19A and 120 of the Customs & Excise Act, 1964 – Rule 19A.11, to provide for further deferral period in respect of payment of excise duties on certain products (DAR201) | 11 August 2020 |
| 17 June 2020 | GG 43443 Notice 674 | Publication of explanatory summary of the Disaster Management Tax Relief Administration Bill, 2020 Explanatory Note The Minister of Finance intends to introduce the Disaster Management Tax Relief Administration Bill, 2020, in the National Assembly on 24 June 2020. | 17 June 2020 |
| 12 June 2020 | GG 43435 Notice R.670 | Rule amendments under sections 19A, 54AA, 105 and 120 – Relief measures under the Customs and Excise Act, 1964 to assist in alleviating the negative effects of the COVID-19 pandemic in the Customs and Excise sphere, including – DAR197
| 12 June 2020, except for rule 19A.11, which commences retrospectively on 1 May 2020 |
| 3 June 2020 | GG 43384 Notice 305 | Notice of Expiration of VAT Certificate issued in terms of Schedule 1(8) of the Value-Added Tax Act, 89 of 1991, Item 412.11/00.00/01.00 Explanatory Note This notice serves to advise interested parties that the global Value-Added Tax (VAT) Certificate issued by the International Trade Administration Commission of South Africa (ITAC) on 8 April 2020 under Schedule 1(8) of the Value-Added Tax Act, 89 of 1991, Item No. 412.11/00.00/01.00 (Rebate Item 412.11) will expire at midnight on Friday, 5 June 2020. | 3 June 2020 |
| 1 June 2020 | | Notices on Expanding Access to Living Annuity Funds
Explanatory Note The Notices on Expanding Access to Living Annuity Funds were gazetted on Monday 1 June 2020. These Notices give effect to the legislative framework required to implement the tax measures in this regard to combat the COVID-19 pandemic, following the President’s address to the nation on 21 April 2020 and the announcement by the Minister of Finance on further tax measures to combat the COVID-19 pandemic. Included in the further tax measures was the expansion of access to living annuity funds as outlined in the Treasury’s Media Statement published on 23 April 2020. See the Media statement – Gazetting of Notices on Expanding Access to Living Annuity Funds for more information. | 1 June 2020 |
| 28 May 2020 | GG 43361 Notice 296 | Notice of Expiration of Rebate Certificates issued under Rebate Item 412.11/00.00/01.00 in terms of Fourth Schedule to the Customs and Excise Act, 91 of 1964 Explanatory Note This notice serves to remind interested parties that all rebate certificates issued by the International Trade Administration Commission of South Africa (ITAC) under Rebate Item 412.11/00.00/01.00 (Rebate Item 412.11) of the Fourth Schedule to the Customs and Excise Act, 91 of 1964 will expire at midnight on Sunday, 31 May 2020. ITAC will not be issuing new certificates after 31 May 2020. | 28 May 2020 |
| 8 May 2020 | | ITAC VAT Rebate 412.11 List of CRITICAL MEDICAL SUPPLIES Explanatory Note The revised list includes a revised classification of plastic face shields from 3926.20 to 3926.90. | 6 May 2020 |
| 6 May 2020 | | SARS VAT 412.11 Mapping of ESSENTIAL GOODS Explanatory Note As published on 3 April 2020, the SARS VAT Rebate 412.11 provides a mapping of essential goods with reference to Annexure B of the Regulations (R.398, Government Gazette No. 43148 of 25 March 2020) under the Disaster Management Act, 2002. The revised list includes plastic face shields. | 4 May 2020 |
| 4 May 2020 | GG. 43266 Notice 487 | Direction by the Minister of Finance in terms of the regulations (R.480) issued by the Minister of Cooperative Governance and Traditional Affairs in terms of section 27(2) of the Disaster Management Act, 2002 (Act No. 57 of 2002) – Essential financial services | 4 May 2020 |
| 4 May 2020 | | ITAC VAT Rebate 412.11 List of CRITICAL MEDICAL SUPPLIES Explanatory Note The revised list includes Acetaminophenol (bottom of first page), classifiable in tariff subheading 2924.29.05, for use in the manufacture of medicaments. | 4 May 2020 |
| 29 April 2020 | GG. 43258 R.480 | Regulations issued in terms of section 27(2) of the Disaster Management Act, 2002 (Act No. 57 of 2002) | 29 April 2020 |
| 9 April 2020 | | COVID-19 Essential Goods List An updated certificate has been published. | 8 April 2020 |
| 9 April 2020 | GG.43222 R.458 | Rule amendment to substitute Rule 24.03 to provide for the exemption of foreign-going ships or aircraft from the payment of duty on stores consumed on such ships in any port in the Republic, or on an aircraft on a flight between any places in the Republic for the duration of the national state of disaster. Note that the amendment was not published for public comment due to the urgency of the matter and humanitarian considerations. | With retrospective effect from 23 March 2020 |
| 3 April 2020 | | COVID-19 Essential Goods List Explanatory Note Pursuant to this certificate (Certificate), the International Trade Administration Commission of South Africa (ITAC) hereby certifies that for the purpose of Schedule 1(8) of the Value Added Tax Act 89 of 1991, item no 412.11/00.00/01.00 the list of essential goods set out in Annexure B of the Regulations (R.398, Government Gazette No. 43148 of 25 March 2020) under the Disaster Management Act 57 of 2002 (the Disaster Management Act) (the Annexure B list of essential goods), are goods imported for the relief of distress of all persons in South Africa as a consequence of the COVID-19 pandemic, which was declared a National Disaster on 15 March 2020 by the Minister of Cooperative Governance and Traditional Affairs in Notice No. 313 of Government Gazette No. 43096 in terms of section 27(2) of the Disaster Management Act (National Disaster). The VAT 412.11 Mapping provides a mapping of essential goods with reference to Annexure B of the Regulations (R.398, Government Gazette No. 43148 of 25 March 2020) under the Disaster Management Act, 2002. | |
| 27 March 2020 | GG.43177 R.424 | COVID-19 Export Control Regulation Explanatory Note It is not a ban. Traders may apply to the International Trade Administration Commission (ITAC) for an export permit, and if granted the goods may be exported. | 27 March 2020 |
| 25 March 2020 | GG.43148 R.398 | Annexure B – Categorisation of Essential Goods and Services during Lockdown – Regulation 11A | 25 March 2020 |
| 15 March 2020 | GG.43096 Notice 313 | Declaration of COVID-19 as a national disaster | 15 March 2020 |
| 15 March 2020 | GG.43096 Notice 312 | Classification of COVID-19 as a national disaster | 15 March 2020 |
