Public Notices

Description

GG 51022

Notice 5114

Notice of addresses at which a document or notice must be delivered, or a request must be made for purposes of rule 2(1)(c)(ii) and rule 3(1) read together with rule 2(1)(c)(iii) of the rules promulgated in terms of section 103 of the Tax Administration Act, 2011 

• Notice 5114

This public notice replaces, with effect from date of publication, Government Notice No. 3135 published in Government Gazette No. 48187 dated 10 March 2023.

GG 50986

Notice 5077

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.

• Notice 5077

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

• Notice 4948

The amounts published by notice 4918 in Government Gazette 50741 of 31 May 2024 have been corrected as follows:

• “R91 250” in paragraph 2(f)(vii)(aa) with “R95 750”
• “R141 250” in paragraph 2(f)(vii)(bb) with “R148 217”
• “R157 900” in paragraph 2(f)(vii)(cc) with “R165 689”

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

• Notice 4918

The amounts published have been corrected by notice 4948 in Government Gazette 50770 of 7 June 2024, as follows:

• “R91 250” in paragraph 2(f)(vii)(aa) with “R95 750”
• “R141 250” in paragraph 2(f)(vii)(bb) with “R148 217”
• “R157 900” in paragraph 2(f)(vii)(cc) with “R165 689”

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 3540 in Government Gazette  48788 of 14 June 2023) has to submit an income tax return.

• Notice 4742
  

Description

GG 49646
Notice 4051

Amendment to Third Party Notice to Submit Returns for periods commencing on or after 1 March 2023, as published in Government Gazette No. 48867 dated 30 June 2023

• Notice 4051

Returns of information to be submitted by third parties in terms of section 26

• Notice 3631

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 2023 tax year

• Notice 3540

Rules promulgated under section 103 prescribing the –

• procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in section 104(2)
• procedures for alternative dispute resolution
• conduct and hearing of appeals
• application on notice before a tax court
• transitional rules

• Notice 3146

Note:
These rules are made by the Minister of Finance and are of equal status to regulations and similar subordinate legislation

GG 48187
Notice 3136

Notice of address of service specified by the Commissioner in terms of section 11(5) with regard to any notice or process by which legal proceedings are instituted.

• Notice 3136

Notice of addresses at which a document, notice or request is to be delivered or made for purposes of rule 2(1)(c)(ii) and rule 3(1) read together with rule 2(c)(iii) of the rules promulgated in terms of section 103

• Notice 3135

Public notice in terms of section 23(f) with regard to changes in particulars

• Notice 2200

Explanatory note
A registered vendor or representative vendor contemplated in section 46 of the Value-Added Tax (VAT) Act is required to update its VAT registration status, within 21 business days from dates outlined under paragraph 2 of the notice.

See Regulations on Domestic Reverse Charge Relating to Valuable Metal

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 2022 tax year

• Notice 2130

Incidences of non-compliance by a person in terms of section 210(2) that are subject to a fixed amount penalty

• Notice 1531

Notice in terms of section 25(7) extending the date for for certain persons to submit income tax returns for the 2021 tax year to 2 December 2021

• Notice 1530

Publication of explanatory summary of the Tax Administration Laws Amendment Bill, 2021

• Notice 1488

Incidences of non-compliance by a person in terms of section 210(2)

• Notice 1461

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 2021 tax year

• Notice 419

• Notice 101

For persons required to file by 31 December 2020 or 31 January 2021, the due date is extended to 30 June 2021

For persons required to file by 28 February 2021, 31 March 2021, 30 April 2021, 31 May 2021 and 30 June 2021, the due date is extended to 30 July 2021

• Notice 58

Incidences of non-compliance by a person in terms of section 210(2) of the Tax Administration Act, 2011, that are subject to a fixed amount penalty in accordance with sections 210(1) and 211 of the Act.

• Notice 1372

Incidences of non-compliance by a person in terms of section 210(2) of the Tax Administration Act, 2011, that are subject to a fixed amount penalty in accordance with sections 210(1) and 211 of the Act.

• Notice 1175

Notice in terms of section 25, read with section 66(1) of the Income Tax Act, 1962, for submission of 2018 income tax returns

• Notice 600

Incidences of non-compliance by a person in terms of section 210(2), that are subject to a fixed amount penalty in accordance with sections 210(1) and 211 of the Act

• Notice 480

• Notice 241

Duty to keep records, books of account or documents in terms of section 29

• Notice 1334
• Briefing Note

24 June 2016

Additional considerations in terms of section 80(2) according to which an application for a binding private ruling or a binding class ruling may be rejected

• Notice 748

15 April 2016

Method of payment of tax prescribed in terms of section 162(2)

• Notice 437

3 February 2016

Reportable and excluded arrangements for purposes of sections 35(2) and 36(4)

• Notice 140

• Notice 1