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Proclamations

All Proclamations published in terms of any of the Acts administered by SARS, have been grouped together on this area of the website and are arranged according to their numbers within the particular year they have been published.
 
The implementation date is indicated in the ‘Commencement Date’ column and where the implementation date differs from the date of publication, it has been written in bold text for ease of reference.
 

2021

Proclamation NumberGovernment GazettePublication DateDescriptionCommencement Date
No. 14, 2021
New!
GG 44455​16 April 2021
Proclamation to fix a date on which section 35(1)(a) of the Revenue Laws Second Amendment Act, 2008 (Act No. 61 of 2008), comes into operation
1 June 2021
No. 6, 2021​GG 44383​1 April 2021
​Section 58A of the Customs and Excise Act No. 91 of 1964, as inserted by section 5 of the Tax Administration Laws Amendment Act No. 22 of 2018, shall come into effect on the date of publication
1 April 2021
 

2020

Proclamation NumberGovernment GazettePublication DateDescriptionCommencement Date
No. 20, 2020​GG 43341​22 May 2020
​Determining of date on which
section 20(1) of Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016) amending section 76C of the Customs and Excise Act, 1964 relating to set-off of refunds against amounts owing, comes into operation
22 May 2020
 
 
 

2017

Proclamation NumberGovernment GazettePublication DateDescriptionCommencement Date
No. 16, 2017​GG 40772​7 April 2017
​Appointment and reappointment of Members of the Tax Court under sections 116 and 120 of the Tax Administration Act, 2011
 
7 April 2017
 
 

2016

Proclamation NumberGovernment GazettePublication DateDescriptionCommencement Date
​No. R.6, 2016​GG 39667​9 February 2016
​Special Economic Zones Act, 2014

The Special Economic Zones Act, 2014 (Act No. 16 of 2014) has been determined by proclamation to come into operation with effect from 9 February 2016.

At the same time, Regulations were made under section 41 of the Act and published as part of the proclamation. The implementation date for these Regulations is 9 February 2016.

 

 

 Note:
Stakeholders are advised to look for legislative amendments linked to the commencement of the Special Economic Zones Act, 2014 in the Amendment Acts (from 2014) and under the Rule Amendments.
​9 February 2016
 
 
2015
Proclamation NumberGovernment GazettePublication DateDescriptionCommencement Date
​No. 17, 2015​GG 38653​30 March 2015
​Amendment of Schedule 1 to the South African Revenue Service Act, 1997
​30 March 2015
 
 
 

2014

Proclamation NumberGovernment GazettePublication DateDescriptionCommencement Date
​No. 80, 2014​GG 38285​5 December 2014

​Appointment and reappointment of Members of the Tax Court under sections 116 and 120 of the Tax Administration Act, 2011

​5 December 2014
​No. 28, 2014​GG 3759729 April 2014
​Commencement of Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013 (Act No. 36 of 2013) determined for 1 May 2014
1 May 2014
​​No. 27, 2014​GG 37597​29 April 2014

​Commencement of Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013 (Act No. 35 of 2013) determined for 1 May 2014

1 May 2014
 
 
 
2013
Proclamation NumberGovernment GazettePublication DateDescriptionCommencement Date
​No. 13, 2013​GG 36509​30 May 2013
​Amendment of Schedule 1 to the South African Revenue Service Act, 1997
30 May 2013
 
 
2012
Proclamation Number​​Government Gazette​Publication Date​Description​Commencement Date
​No. 8, 2012​GG 35041​20 February 2012

​​Appointment and reappointment of Members of Tax Courts in terms of section 83(5) of the Income Tax Act, 1962

​20 February 2012
​No. 19, 2012​GG 35133​19 March 2012

​Customs and Excise modernisation provisions – sections 90(1)(a) to (c); 91(1)(a); 93(1)(a), (b), (g), (h) and (i); 94(1)(a) to (d) and 95(1)(a) of Revenue Laws Amendment Act, 2007

1 April 2012
​No. 51, 2012​GG 35687​14 September 2012

​Determination of the dates on which certain provisions of the Tax Administration Act, 2011, must come into operation

 Note
the exceptions listed in the Schedule
1 October 2012
2011
Proclamation NumberGovernment GazettePublication Date​Description​​Commencement Date
​No. 35, 2011​GG 34356​20 June 2011

​Customs and Excise accredited client status – s.36(1) of Revenue Laws Second Amendment Act, 2008

1 August 2011
2010​
Proclamation NumberGovernment GazettePublication DateDescription​​Commencement Date
​No. 56, 2010​GG 33598​1 October 2010

​Reappointment of Members of Tax Courts in terms of s. 83(5) of the Income Tax Act, 1962

​1 October 2010
2009
Proclamation NumberGovernment GazettePublication DateDescriptionCommencement Date
​No. 74, 2009​GG 32724​26 November 2009

​Schedule 1 to the South African Revenue Service Act, 1997

​26 November 2009
​No. 942, 2009​GG 32605​30 September 2009

​Transaction value in terms of sections 65 and 67 of the Customs and Excise Act, 1964 – sections 97(1) and 98(1)(a) and (c) of Revenue Laws Amendment Act, 2008

1 October 2009
2008
Proclamation NumberGovernment GazettePublication DateDescriptionCommencement Date
​No. 13, 2008​GG 30941​1 April 2008

​Reportable arrangements – sections 5(1) and 6(1) of Revenue Laws Second Amendment Act, 2006

​1 April 2008
​No. 37, 2008​GG 31410​12 September 2008

​Electronic communication in terms of sections 7 and 101A of the Customs and Excise Act, 1964 – sections 12(1) and 33(1) of Revenue Laws Second Amendment Act, 2006 and section 11(1) of Taxation Laws Second Amendment Act, 2007

1 October 2008
​No. 62, 2008​GG 31763​31 December 2008

​Administrative penalty in respect of non-compliance – section 15(1) of Taxation Laws Amendment Act, 2008

​31 December 2008
2007
Proclamation NumberGovernment GazettePublication DateDescriptionCommencement Date
​No. 12, 2007​GG 29921​1 June 2007

​Implementation of Part A and Part B of Chapter XA to the Customs and Excise Act, 1964 (alternative dispute measures)

​4 June 2007
​No. 27, 2007​GG 30338​28 September 2007

​Advance Tax Rulings – section 12(1) of the Second Revenue Laws Amendment Act, 2004

1 October 2007
​No. 36, 2007​GG 30508​30 November 2007​Security of goods and non-intrusive inspections – sections 7(1)(m), 9(1) and
34(1) of Revenue Laws Second Amendment Act, 2006
15 January 2008
2006
Proclamation NumberGovernment GazettePublication Date​​DescriptionCommencement Date
​No. 31, 2006​GG 29072​28 July 2006

​Foreign Entertainers and Sportspersons – section 44(1) of the Revenue Laws Amendment Act, 2005

​1 August 2006
​No. 43, 2006​GG 29263​12 September 2006

​Advance Tax Rulings – section 12(1) of the Second Revenue Laws Amendment Act, 2004

1 October 2006

2005​ ​ ​ ​​

Proclamation NumberGovernment GazettePublication DateDescription​​Commencement Date
​No. 4, 2005​GG 27209​28 January 2005

​Reportable Arrangements

1 March 2005
​No. 14, 2005​GG 27427​1 April 2005

​Exemptions from Value-Added Tax

​1 April 2005
​No. 25, 2005​GG 27681​17 June 2005

​Exemptions from Income Tax

1 July 2005
2004 ​ ​​ ​
Proclamation NumberGovernment GazettePublication Date​Description​​Commencement Date
​No. 22, 2004​GG 26204​30 March 2004

​Agents – section 80 to the Customs and Excise Act, 1964

1 April 2004
​No. 62, 2004​GG 27139​18 December 2004

​Value-added tax and other aspects for Customs Controlled Areas (CCAs) – section 21A of the Customs and Excise Act, 1964

1 January 2005
2003 ​ ​​
​​Proclamation NumberGovernment GazettePublication Date​DescriptionCommencement Date
​No. 27, 2003​GG 24639​1 April 2003

​Abolition of Special Courts for hearing income tax appeals and establishment of Tax Courts

​1 April 2003
​No. 28, 2003​GG 24639​1 April 2003

​Objection and appeal procedures

​1 April 2003
​No. 29, 2003​GG 24639​1 April 2003

​Rates of interest charged on outstanding taxes, duties, levies and interest paid by SARS on refunds

​1 April 2003
2002 ​ ​ ​​
Proclamation NumberGovernment GazettePublication DateDescriptionCommencement Date
​No. 12, 2002​GG 23133​15 February 2002

​Registration – section 45(1) of Revenue Laws Amendment Act, 2001

​15 February 2002
​No. 19, 2002​GG 23196​1 March 2002

​Licensing of Remover of Goods in Bond – sections 37(1), 38(1) and 48(1) of Revenue Laws Amendment Act, 2001

​1 March 2002
​No. 28, 2002​GG 23284​1 April 2002

​Implementation of Unemployment Insurance Contributions Act, 2002

​1 April 2002
No. 58, 2002​​GG 23600​5 July 2002

​Schedule 1 to the South African Revenue Service Act, 1997

​5 July 2002
​No. 71, 2002​GG 23894​1 October 2002

​Introduction of special provisions in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored – sections 40(1) and 41(1) of Revenue Laws Amendment Act, 2001

​1 October 2002
​No. 85, 2002​GG 24143​13 December 2002

​Enabling provisions to regulate electronic communication – section 101A of the Customs and Excise Act, 1964

​13 December 2002
2001
Proclamation NumberGovernment GazettePublication DateDescriptionCommencement Date
​No. 34, 2001​GG 22405​29 June 2001

​Public Benefit Organisations

15 July 2001

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