Income Tax Notices 2015

The Government Notices on this page have been issued in terms of the Income Tax Act, 1962, and have been arranged in the year they have been published.

The navigation pane above can be used to locate Income Tax Notices published during a specific year.

Publication Date	GG and Notice Numbers	Description	Implementation Date
31 December 2015	GG 39571 Notice 1247	Determination of a date in terms of paragraph 9(2) of the Fourth Schedule, upon which the new employees’ tax deduction tables as prescribed in terms of paragraph 9(1) of the Fourth Schedule came into operation Notice 1247	1 March 2015
20 November 2015	GG 39433 Notice 1158	Section 12I Tax Allowance Programme: PG Bison (Pty) Ltd Notice 1158	17 September 2015
20 November 2015	GG 39433 Notice 1157	Section 12I Tax Allowance Programme: Naledi Forging (Pty) Ltd Notice 1157	15 July 2015
20 November 2015	GG 39433 Notice 1156	Section 12I Tax Allowance Programme: Clover Waters (Pty) Ltd Notice 1156	31 August 2015
20 November 2015	GG 39433 Notice 1155	Section 12I Tax Allowance Programme: ArcelorMittal South Africa Ltd Notice 1155	17 June 2015
20 November 2015	GG 39433 Notice 1154	Section 12I Tax Allowance Programme: ArcelorMittal South Africa Ltd Notice 1154	13 May 2015
9 October 2015	GG 39275 Notice 961	Section 12I Tax Allowance Programme: Burgan Cape Terminals (Pty) Ltd Notice 961	17 July 2015
9 October 2015	GG 39275 Notice 960	Section 12I Tax Allowance Programme: Alpen Food Company South Africa (Pty) Ltd Notice 960	14 July 2015
9 October 2015	GG 39275 Notice 959	Section 12I Tax Allowance Programme: Nautic Africa (Pty) Ltd Notice 959	14 July 2015
9 October 2015	GG 39275 Notice 958	Section 12I Tax Allowance Programme: Senwes Limited Notice 958	14 July 2015
9 October 2015	GG 39275 Notice 957	Section 12I Tax Allowance Programme: Southey Holdings (Pty) Ltd Notice 957	14 July 2015
9 October 2015	GG 39275 Notice 956	Section 12I Tax Allowance Programme: Reutech (Pty) Ltd Notice 956	14 July 2015
9 October 2015	GG 39275 Notice 955	Section 12I Tax Allowance Programme: PG Bison (Pty) Ltd Notice 955	14 July 2015
9 October 2015	GG 39275 Notice 954	Section 12I Tax Allowance Programme: PG Bison (Pty) Ltd Notice 954	14 July 2015
9 October 2015	GG 39275 Notice 953	Section 12I Tax Allowance Programme: The Real Beverage Company (Pty) Ltd Notice 953	14 July 2015
12 June 2015	GG 38874 Notice 510	Income Tax 2015: Notice to furnish returns for the 2015 year of assessment Notice 510	12 June 2015
8 May 2015	GG 38757 Notice 384	Section 12I Tax Allowance Programme: Saldanha Steel (Pty) Ltd Notice 384	19 March 2015
8 May 2015	GG 38757 Notice 383	Section 12I Tax Allowance Programme: Nampak Products Limited Notice 383	13 March 2015
8 May 2015	GG 38757 Notice 382	Section 12I Tax Allowance Programme: Air Liquide (Pty) Ltd Notice 382	11 November 2014
27 March 2015	GG 38602 Notice 251	Section 12I Tax Allowance Programme: Tiger Consumer Brands Ltd Notice 251	18 February 2015
27 March 2015	GG 38602 Notice 250	Section 12I Tax Allowance Programme: Nampak Products Limited Notice 250	18 Feburary 2015
27 March 2015	GG 38602 Notice 249	Section 12I Tax Allowance Programme: Mpact Plastic Containers (Pty) Ltd. Notice 249	18 February 2015
27 March 2015	GG 38618 Notice 262	Date upon which the employer must render a return as prescribed in paragraph 14(3)(a) of the Fourth Schedule (EMP501) Notice 262	27 March 2015
27 February 2015	GG 38492 Notice 135	Section 12I Tax Allowance Programme: Premier Valves (Pty) Ltd Notice 135	12 December 2014
27 February 2015	GG 38492 Notice 134	Section 12I Tax Allowance Programme: PPC Ltd Notice 134	8 October 2014
27 February 2015	GG 38492 Notice 133	Section 12I Tax Allowance Programme: Nampak Products Ltd Notice 133	12 December 2014
27 February 2015	GG 38516 Notice 175	Fixing of rate per kilometre in respect of motor vehicles – s.8(1)(b)(ii) and (iii) Notice 175	1 March 2015
25 February 2015	GG 38508 Notice 171	Tax Free Savings and Investment Accounts Notice on the persons or entities that may administer financial instruments or policies as tax free investments Notice 171	1 March 2015
See 25 February 2015	See GG 38508 and Notice 171	Tax Free Savings and Investment Accounts Media Statement of 20 February 2015 – Approval of Publication of Notices and Regulations to implement Tax Free Investments Notice under section 12T(8) (Draft replaced by Notice 171 on 25 February 2015) Explanatory Notes: National Treasury issued this Media Statement on Friday 20 February 2015 to indicate that the Minister has approved the publication of the Regulations and Notice under section 12T(8) of the Income Tax Act, 1962 that allows for the introduction of Tax Free Savings and Investment Accounts with effect from 1 March 2015. The final publications were published in the Government Gazette as follows: Income Tax Notice 171 (GG 38508) on the persons or entities that may administer financial instruments or policies as tax free investments Regulation R.172 (GG 38509) made under section 12T(8) of the Income Tax Act, 1962, on the requirements for tax free investments Regulation R.170 (GG 38507) to amend the Regulations made under section 72 of the Long-Term Insurance Act, 1998	1 March 2015
See 27 February 2015	See GG 38516 and Notice 175	Fixing of rate per kilometre in respect of motor vehicles – s.8(1)(b)(ii) and (iii) Impending Changes for the rate per kilometre in respect of motor vehicles Note: Refer to Notice 175 published in GG 38516 on 27 February 2015	1 March 2015
25 February 2015	GG 38476 Notice 98	Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1) Notice 98	1 March 2015

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