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 |
2 August 2024 New! | GG 51001 Notice 5086 | Exemption in terms of section 12P(2) of amounts credited from National Revenue Fund | With retrospective effective from 1 July 2024 |
6 July 2024 | GG 50986 | Notice in terms of section 95(6) of the Tax Administration Act, 2011, extending the date by which a taxpayer, eligible for automatic assessment under paragraph 3(3) of the Notice to Submit Returns, published in terms of section 25 of the Tax Administration Act, 2011 (see Notice 4918 in Government Gazette No. 50741) may request a reduced or additional assessment. | The extended date is 21 October 2024, unless the date of the automatic assessment is after 23 August 2024. |
7 June 2024 | GG 50770 Notice 4948 | Correction notice in terms of section 25, read with section 66(1) of the Income Tax Act, 1962, for submission of income tax returns for the 2024 tax year The amounts published by notice 4918 in Government Gazette 50741 of 31 May 2024 have been corrected as follows:
| See notice 4918 below. |
31 May 2024 | GG 50741 Notice 4918 | Notice in terms of section 25, read with section 66(1) of the Income Tax Act, 1962, for submission of income tax returns for the 2024 tax year The amounts published have been corrected by notice 4948 in Government Gazette 50770 of 7 June 2024, as follows:
| The persons that must submit income tax returns as well as the dates for submission of the returns are specified in the notice |
1 March 2024 | GG 50243 Notice 4456 | Fixing of rate per kilometre in respect of motor vehicles – section 8(1)(b)(ii) and (iii) | 1 March 2024 |
1 March 2024 | GG 50243 Notice 4458 | Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(c)(ii) (overnight allowance) | 1 March 2024 |
1 March 2024 | GG 50243 Notice 4457 | Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(a)(ii) (daily allowance) | 1 March 2024 |