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Other Notices

The Government Notices on this page have been issued in terms of other tax Acts than those that can be found through the navigation pane above.

These Notices have been arranged in the year they were published per the particular other tax Act in terms of which they were published.

Where the implementation date differs from the publication date, it is written in bold text for ease of reference.

2021​ ​ ​ ​
​​Unemployment Insurance Contributions Act, 2002
Publication DateGG and Notice Numbers​DescriptionImplementation Date
​28 May 2021
New!
​GG 44641
Notice 475

​Determination of limit on amount of remuneration for purposes of determination of contribution in terms of section 6 of the Act

1 June 2021

 

2020
Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013
Publication DateGG and Notice NumbersDescriptionImplementation Date
17 July 2020GG 43528
Notice 789

Determination of rate of levy for 2018 tax period and payment date in terms of section 3

2 March 2020 as the effective date for the exchange rate, and 31 August 2020 as the due date that the levy is payable
Rules of the National Assembly
Publication DateGG and Notice NumbersDescriptionImplementation Date
23 October 2020
New!

GG 43830

Notice 1106

Explanatory summary of the Tax Administration Laws Amendment Bill, 2020

23 October 2020
17 June 2020
GG 43443
Notice 674

Explanatory summary of the Disaster Management Tax Relief Administration Bill, 2020

 Explanatory Note:
he 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
Disaster Management Act, 2002  (COVID-19)
Publication DateGG and Notice NumbersDescriptionImplementation Date
3 June 2020GG 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
28 May 2020GG 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
4 May 2020GG 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
15 March 2020
GG 43096
Notice 313
Declaration of COVID-19 as a national disaster
15 March 2020
15 March 2020GG 43096
Notice 312
Classification of COVID-19 as a national disaster
15 March 2020
 
2019
Rules of the National Assembly
Publication DateGG and Notice NumbersDescriptionImplementation Date

28 October 2019

 

GG 42800
Notice 1388

Explanatory summary of the Tax Administration Laws Amendment Bill, 2019

30 October 2019
5 February 2019GG 42216
Notice 60

Explanatory summary of the Customs and Excise Amendment Bill

5 February 2019
Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013
Publication DateGG and Notice NumbersDescriptionImplementation Date
12 April 2019GG 42391
Notice 215

Determination of rate of levy for 2017 tax period and payment date published

1 March 2019 as the effective date for the exchange rate, and 31 May 2019 as the due date that the levy is payable
Skills Development Levies Act, 1991
Unemployment Insurance Contributions Act, 2002
17 May 2019GG 42464
Notice 684

Dates upon which employers must render returns (EMP501) as prescribed in ─

  • paragraph 14(3)(a) of the Fourth Schedule to the Income Tax Act, 1962;
  • section 8(2A) of the Unemployment Insurance Contributions Act, 2002; and
  • section 6(2A) of the Skills Development Levies Act, 1999.
 
17 May 2019
Promotion of Access to Information Act, 2000 
19 July 2019GG 42584
Notice 997

Manual on the Promotion of Access to Information Act, 2000

 Explanatory Note:
Please note that the effective date of the manual is 19 July 2019, and not the date of issue on the front cover of the manual. 
19 July 2019
 
2018
Employment Tax Incentive Act, 2013 
Publication DateGG and Notice NumbersDescriptionImplementation Date
6 July 2018GG 41759
Notice 700

Designation by the Minister of Finance, in terms of section 6(a), of the Employment Tax Incentive Act, 2013

 Explanatory Note:
Designation by the Minister of Finance of the special economic zones that are approved, in terms of section 12R of the Income Tax Act, 1962, for purpose of section 6(a)(ii) of the Employment Tax Incentive Act, 2013.

 

Please see Income Tax Notices for more information about the special economic zones. 

1 August 2018
Rules of the National Assembly
Publication DateGG and Notice NumbersDescriptionImplementation Date
19 October 2018GG 41987
Notice 648

Explanatory summary of the Tax Administration Laws Amendment Bill, 2018

19 October 2018
Skills Development Levies Act, 1991
Unemployment Insurance Contributions Act, 2002
Publication DateGG and Notice NumbersDescriptionImplementation Date
2 March 2018GG 41473
Notice 168

Dates upon which employers must render returns (EMP501) as prescribed in –

  • paragraph 14(3)(a) of the Fourth Schedule to the Income Tax Act, 1962;
  • section 8(2A) of the Unemployment Insurance Contributions Act, 2002; and
  • section 6(2A) of the Skills Development Levies Act, 1999.
 
2 March 2018
 
2017
Rules of the National Assembly  
Publication DateGG and Notice NumbersDescriptionImplementation Date
13 October 2017
GG 41178
Notice 1104
Explanatory summary of the Tax Administration Laws Amendment Bill, 2017
13 October 2017
Taxation Laws Amendment Act, 2009 
Publication DateGG and Notice NumbersDescriptionImplementation Date
21 April 2017GG 40793
Notice 364
Allocations to be made to the metropolitan municipalities from the General Fuel Levy Revenue in terms of item 3(2)(a) of Schedule 1 to Taxation Laws Amendment Act No. 17 of 2009
21 April 2017
Skills Development Levies Act, 1991
Unemployment Insurance Contributions Act, 2002
Publication DateGG and Notice NumbersDescriptionImplementation Date
7 April 2017GG 40772
Notice 340

Date upon which the employer must render a return (EMP501) as prescribed in paragraph 14(3)(a) of the Fourth Schedule to the Income Tax Act, 1962, section 8(2A) of the Unemployment Insurance Contributions Act, 2002, and section 6(2A) of the Skills Development Levies Act, 1999

7 April 2017
 
2016
Rules of the National Assembly  
Publication DateGG and Notice NumbersDescriptionImplementation Date
7 October 2016GG 40334
Notice 1228

Explanatory summary of the Tax Administration Laws Amendment Bill, 2016

7 October 2016
23 September 2016
GG 40293
Notice 1142
Explanatory summary of the Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Bill, 2016
23 September 2016
2015
Use of Official Languages Act, 2012
Publication DateGG and Notice NumbersDescriptionImplementation Date
23 November 2015
 

GG 39439

Notice 1171

SARS’s official language policy published in terms of section 4(2)(h)

23 November 2015
 
Unemployment Insurance Contributions Act, 2002
Skills Development Levies Act, 1991
Publication DateGG and Notice NumbersDescriptionImplementation Date
27 March 2015
 
 
 
GG 38618
 
Notice 262

Date upon which the employer must render a return(EMP501)  as prescribed in paragraph 14(3)(a) of the Fourth Schedule to the Income Tax Act, 1962, section 8(2A) of the Unemployment Insurance Contributions Act, 2002 and section 6(2A) of the Skills Development Act, 1991

27 March 2015
 
Collective Investment Schemes Control Act, 2002 
Publication DateGG and Notice NumbersDescriptionImplementation Date
17 April 2015

GG 38693

Notice 84

Financial Services Board (FSB) Notice –
Capital requirements with which a manager of a collective investment scheme (CIS) in hedge funds must comply

 

17 April 2015
1 April 2015

GG 38626

Notice 70

Financial Services Board (FSB) Notice –

Amendment of Notice 52 published on 6 March 2015 on the requirements for certain hedge funds
1 April 2015
6 March 2015
GG 38540
 
Notice 53
Financial Services Board (FSB) Notice –
Determination of conditions and the manner in which participatory interest in collective investment schemes in securities, property and participation bonds may be issued to an investor as a tax free investment under sections 46, 51 and 114(4)(b)
6 March 2015
6 March 2015

GG 38540

Notice 52

Financial Services Board (FSB) Notice –

Determination of requirements for certain hedge funds under sections 42, 90(2) and (4) and 114(4)(b)
6 March 2015
 
 
Long-Term Insurance Act, 1998
Publication DateGG and Notice NumbersDescriptionImplementation Date
25 February 2015
NB:
See Regulation R.170 published in GG 38507 for the final publication of this Draft Notice

Tax Free Savings and Investment Accounts  

 
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


     

     Note:
    The draft document was given through as a Notice, but was finalised as a Regulation.
 
1 March 2015
 
 
Rules of the National Assembly 
Publication DateGG and Notice NumbersDescriptionImplementation Date
 22 October 2015
GG 39310
Notice 1003
In terms of Rule 241(1)(c) of the Rules of the National Assembly, the Minister announces his intention to introduce the Tax Administration Laws Amendment Bill, 2015 on 27 October 2015
 
27 October 2015
 
 
2014
Employment Tax Incentive Act, 2013
Publication DateGG and Notice NumbersDescriptionImplementation Date

18 December 2014

 

GG 38346

Notice 1039

Notice in terms of section 14(3) of coming into operation of section 10 of the Employment Tax Incentive Act, 2013

19 December 2014
Taxation Laws Amendment Act, 2009
Publication DateGG and Notice NumbersDescriptionImplementation Date
13 May 2014
GG 37636
 
Notice 359
Allocations to Metropolitan Municipalities of General Fuel Levy Revenue under section 3(2)(a) of Schedule 1 to the Taxation Laws Amendment Act, 2009
13 May 2014
Unemployment Insurance Contributions Act, 2002
16 May 2014

GG 37646

Notice R.369

Date upon which the employer must render a return as prescribed in section 8(2A)
 
16 May 2014
Skills Development Levies Act, 1999
16 May 2014

GG 37646

Notice R.369
Date upon which the employer must render a return as prescribed in section 6(2A)
16 May 2014
Rules of the National Assembly

17 October 2014

 

GG 38106

Notice 890

In terms of Rule 241(1)(c) of the Rules of the National Assembly, the Minister announces his intention to introduce the Tax Administration Laws Amendment Bill, 2014 on 22 October 2014

17 October 2014

2013

Taxation Laws Amendment Act, 2011
Publication DateGG and Notice NumbersDescriptionImplementation Date
2 July 2013
GG 36627
 
Notice 463
Determination of a date on which section 13(1) of the Taxation Laws Amendment Act, 2011 (Act No. 24 of 2011) shall come into operation – Implementation of section 6quin of the Income Tax Act, 1962
1 July 2013
Rules of the National Assembly
18 October 2013

GG 36941

Notice 1034

Explanatory summary of the Tax Administration Laws Amendment Bill, 2013 – Intention to be introduced in the National Assembly on 24 October 2013

18 October 2013
18 October 2013

GG 36945

Notice 1038

Explanatory summary of the Customs and Excise Amendment Bill, 2013 – Intention to be introduced in the National Assembly on 24 October 2013

18 October 2013
18 October 2013

GG 36945

Notice 1039

Explanatory summary of the Customs Control Bill, 2013 – Intention to be introduced in the National Assembly on 24 October 2013

18 October 2013
2012
Unemployment Insurance Contributions Act, 2002
Publication DateGG and Notice NumbersDescriptionImplementation Date
26 September 2012

GG 35715

Notice 783

Determination of limit on amount of remuneration for purposes of determination of contribution in terms of section 6 – Limit determined as R14 872

1 October 2012
Rules of the National Assembly
Publication DateGG and Notice NumbersDescriptionImplementation Date
22 October 2012
GG 35813
 
Notice 869
In terms of Rule 241(1)(c) of the Rules of the National Assembly, the Minister announces his intention to introduce the Tax Administration Laws Amendment Bill, 2012 on 25 October 2012
 
22 October 2012
2011
Taxation Laws Second Amendment Act, 2009
Publication DateGG and Notice NumbersDescriptionImplementation Date
28 January 2011
GG 33977
 

Notice 50

Determination of a date on which sections 13(1) and
38(1) come into operation
1 February 2011
Exchange Control Amnesty and Amendment of Taxation Laws Amendment Act, 2003
Publication dateGG and Notice NumbersDescriptionImplementation Date
4 February 2011

GG 33983

Notice 57

Termination of existence of the Amnesty Unit with effect from 4 February 2011

4 February 2011
Short-Term Insurance Act, 1998
Publication dateGG and Notice NumbersDescriptionImplementation Date
28 October 2011

GG 34715

Notice 169

Financial Services Board – Notice on the prescribed requirements for the calculation of the value of the assets, liabilities and capital adequacy requirement of short-term insurers in terms of the Short-Term Insurance Act, 1998

1 January 2012
2010
Voluntary Disclosure Programme and Taxation Laws Amendment Act, 2010
Publication DateGG and Notice NumbersDescriptionImplementation Date

5 November 2010

 
 
GG 33731
 
Notice 1026
Determination of a period within which a valid voluntary disclosure may be made to be from 5 November 2010 to 31 October 2011
5 November 2010
2003
Revenue Laws Amendment Act, 2001
Second Revenue Laws Amendment Act, 2001
Revenue Laws Amendment Act, 2002
Publication DateGG and Notice NumbersDescriptionImplementation Date
1 April 2003
GG 24639
 
Notice 30
Fixing 2 April 2003 as the date for the implementation of various provisions relating to petroleum and other goods liable to excise duty
2 April 2003

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