Regulations

All Regulations 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 in the relevant years they were published. 

 
 
2022
Regulation NumberGovernment Gazette Publication DateDescription Commencement Date
 2140 465128 June 2022

Regulations on domestic reverse charge relating to valuable metal, issued in terms of section 74(2) of the Value-Added Tax Act, 1991 (Act 89 of 1991)

See Explanatory Memorandum and Media Statement

1 July 2022
 
 
 
 
2020
Regulation NumberGovernment Gazette Publication DateDescription Commencement Date
R.1070437819 October 2020

Regulations for purposes of paragraph (a) of the definition of “international tax standard” in section 1 of the Tax Administration Act, 2011

1 June 2021
6914345119 June 2020

Regulations on the greenhouse gas emissions intensity benchmark prescribed for the purpose of section 11 of Carbon Tax Act, 2019

See National Treasury’s media statement and supporting documentation.
1 June 2020
6904345119 June 2020

Regulations on the allowance in respect of trade exposure in respect of carbon tax liability under section 10 of the Carbon Tax Act

See National Treasury’s media statement and supporting documentation.
1 June 2020
R.4804325829 April 2020

Regulations issued in terms of section 27(2) of the Disaster Management Act, 2002 (Act No. 57 of 2002)

29 April 2020
  9 April 2020

COVID-19 Essential Goods List

An updated certifate has been published.
8 April 2020
  3 April 2020

COVID-19 Essential Goods List

 
 Explanatory Note:
Pursuant to this certificate (Certificate), the International Trade Administration Commission of South Africa (ITAC) hereby certifies that for the purpose of Schedule 1(8) of the Value Added Tax Act 89 of 1991, item no. 412.11/00.00/01.00 the list of essential goods set out in Annexure B of the Regulations (R.398, Government Gazette No. 43148 of 25 March 2020) under the Disaster Management Act 57 of 2002 (the Disaster Management Act) (the Annexure B list of essential goods), are goods imported for the relief of distress of all persons in South Africa as a consequence of the COVID-19 pandemic, which was declared a National Disaster on 15 March 2020 by the Minister of Cooperative Governance and Traditional Affairs in Notice No. 313 of Government Gazette No. 43096 in terms of section 27(2) of the Disaster Management Act (National Disaster). 
 
The VAT 412.11 Mapping provides a mapping of essential goods with reference to Annexure B of the Regulations (R.398, Government Gazette No. 43148 of 25 March 2020) under the Disaster Management Act, 2002
 
R.4244317727 March 2020

COVID-19 Export Control Regulation, issued under the International Trade Administration Act, 2002 

 

Explanatory Note:
SARS has been requested by the Department of Trade and Industry to add the listed goods to its prohibited and restricted list (P&R list) for purposes of export control.

It is not a ban. Traders may apply to the International Trade Administration Commission (ITAC) for an export permit, and if granted the goods may be exported. 

27 March 2020
R.3984314825 March 2020

Annexure B – Categorisation of Essential Goods and Services during Lockdown – Regulation 11A

25 March 2020
374296117 January 2020

Amendment of regulations under items (a) and (c) of definition of “determined value” in paragraph 7(1) of Seventh Schedule to Income Tax Act, 1962, on retail market value in respect of right of use of motor vehicle, as initially published by Government Notice R.362 of 28 April 2015

1 March 2020
 
 
 
2019
Regulation NumberGovernment Gazette Publication DateDescription Commencement Date
15564287329 November 2019

Regulations on carbon offsets under section 19 of the Carbon Tax Act

Also see the Media statement – Gazetting of the Carbon Offsets Regulations in terms of the Carbon Tax Act and related draft regulations for public comment
1 June 2019
4294231618 March 2019

Regulations prescribing electronic services for the purpose of the definition of “electronic services” in section 1 of the Value-Added Tax Act, 1991

1 April 2019
2017
Regulation NumberGovernment GazettePublication DateDescriptionCommencement Date
R.3834081328 April 2017

Determination of the rate of levy for 2015 tax period and payment of dates in terms of section 3 of the Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013

1 March 2017 as the effective date for the exchange rate, and 31 May 2017 as the due date that the levy is payable
R.3094075831 March 2017

Regulations in terms of section 12T(8) of the Income Tax Act, 1962, on the requirements for tax free investment

Regulations 1, 2, 4, 6, 7, 9, 10, 11 and 12 come into operation on 1 March 2017

Regulations 3, 5 and 8 come into operation on 1 April 2017

2016
Regulation NumberGovernment GazettePublication DateDescriptionCommencement Date
R.15984051623 December 2016
Regulations for purposes of paragraph (b) of the definition of “international tax standard” in section 1 of the Tax Administration Act, 2011
These Regulations are effective for Reporting Fiscal Years of MNE Groups beginning on or after 1 January 2016
R.11614030828 September 2016

Regulations in terms of section 12T(8) of Income Tax Act, 1962, on the requirement for tax free investment

 

Note:
Regulation 9 of the Regulations R.172 of 25 February 2015 is hereby amended by the substitution for the date “1 November 2016” of the date “1 March 2017”

Also see Press Release relating to the publication of the draft Regulations for Tax Free Savings Accounts 

1 October 2016
R.819401288 July 2016

Regulation for purposes of section 70(4) of the Tax Administration Act, 2011 promulgated under section 257 of the Act, listing the organs of state or institutions to which a senior SARS official may lawfully disclose specified information

8 July 2016
R.210397672 March 2016

Regulations for purposes of paragraph (a) of the definition of “international tax standard” in section 1 of the Tax Administration Act, 2011

 Note:
Stakeholders are advised to check the Updated AEOI BRS which includes amendments requested by Industry. 
1 March 2016
R.209397651 March 2016

Regulations in terms of section 12T(8) of the Income Tax Act, 1962

Regulation 9 of the Regulations R.172 is hereby amended by the substitution for the date “1 March 2016” of the date “1 November 2016”

See Press Release issued by National Treasury. The Treasury has agreed to postpone the implementation of transfers until 1 November 2016 to allow more time to consult with product providers on the necessary rules and procedures.

1 March 2016
R.6396679 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
R.160GG 396689 February 2016
Regulation for purposes of section 70(4) of the Tax Administration Act, 2011 promulgated under section 257 of the Act, listing the organs of state or institutions to which a senior SARS official may lawfully disclose specified information
Note:
The Regulation replaces, with effect from its date of publication, Regulations 93 and 94 published in Government Gazette 37307, dated 14 February 2014.
9 February 2016
R..17GG 395827 January 2016

Regulations in terms of paragraph 12D(5)(a) of Seventh Schedule to the Income Tax Act, 1962, on determination of fund member category factor.

1 March 2016
 2015
Regulation NumberGovernment GazettePublication DateDescriptionCommencement Date
1262GG 3953818 December 2015

Regulations in terms of paragraph 12D(5)(b) of the Seventh Schedule to the Income Tax Act, 1962, on information to be contained in contribution certificates

1 March 2016
R.723GG 39100
14 August 2015

Amendment of paragraph 8 of Schedule 1 – Consequential amendments to item 498.00 as a result of the changes requested by the Minister of Trade and Industry to Schedule No. 4 to the Customs and Excise Act, 1964

Note:
Also refer to Tariff Amendments 2015 for Notices R.722 and R.724 amending Schedule No. 4 in this regard

9 February 2016

See Proclamation R.6 of 2016

R.447GG 3883629 May 2015

Regulations made in terms of section 74(1) read with section 23 – Requirements that must be met by a person applying for registration as a VAT vendor

29 May 2015
R.446GG 3883629 May 2015

Regulations made in terms of section 74(1) read with section 23 – Registration of VAT vendors

29 May 2015
R.362GG 3874428 April 2015

Regulations under items (a) and (c) of the definition of “determined value” in
paragraph 7(1) of the Seventh Schedule to the Income Tax Act, 1962, on retail market value in respect of right of use of motor vehicle

1 March 2015
R.346GG 3873223 April 2015

Regulations in terms of paragraph (d) of the definition of “research and development” in section 11D(1) on additional criteria for multisource pharmaceutical products

1 October 2012
R.344GG 3873023 April 2015

Regulations in terms of paragraph (e) of definition of “research and development” in section 11D(1) on criteria for clinical trials in respect or deduction for research and development

1 October 2012
R.343GG 3872923 April 2015

Notice in terms of section 11D(6)(b) in respect of certain categories of research and development deemed to constitute the carrying on of research and development

23 April 2015
R.186GG 385416 March 2015

Regulations made under section 12L of the Income Tax Act, 1962, on the allowance for energy efficiency savings

Note:

Read with Regulation R.971 of 9 December 2013

1 April 2015

R.172

R.170

GG 38509

GG 38507

25 February 2015

25 February 2015

Regulations made under section 12T(8) of the Income Tax Act, 1962, on the requirements for tax free investment


Additional publication:

Amendment of the the Regulations made under section 72 of the Long-Term Insurance Act, 1998

1 March 2015
See R.172See GG 38509See 25 February 2015

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 that the draft document was given through as a Notice, but was finalised as a Regulation.)
1 March 2015
2014
Regulation NumberGovernment GazettePublication DateDescriptionCommencement Date
R.1038GG 3834518 December 2014

Notice in terms of section 13quat(8) of area demarcated by the Emfuleni Local Municipality as an Urban Development Zone (UDZ)

18 December 2014
550GG 3781911 July 2014

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 (ADR)
  • the conduct and hearing of appeals
  • application on notice before a Tax Court
  • transitional rules
 
Note:
These rules are made by the Minister of Finance and are of equal status to regulations and similar subordinate legislation
11 July 2014
R.316GG 375802 May 2014

VAT Export Regulations – Regulations under section 74(1) read with paragraph (d) of the definition of “exported” in section 1(1) of the Value-Added Tax Act, 1991

Note:

Also see Notice R.317 published in terms of section 64D of the Customs and Excise Act, 1964

2 May 2014
R.221GG 3748928 March 2014

Regulations prescribing services for the purpose of the definition of “electronic services” in section 1 of the Value-Added Tax Act, 1991

1 June 2014
R.94GG 3730814 February 2014

Regulation for purposes of section 70(4) of the Tax Administration Act, 2011 promulgated under section 257 of the Act, listing the organs of state or institutions to which a senior SARS official may lawfully disclose specified information

Note:

Companies and Intellectual Property Commission established in terms of section 185 of the Companies Act, 2008 (Act No. 71 of 2008)

14 February 2014
R.93GG 3730814 February 2014

Regulation for purposes of section 70(4) of the Tax Administration Act, 2011 promulgated under section 257 of the Act, listing the organs of state or institutions to which a senior SARS official may lawfully disclose specified information

Note:
A municipality established in terms of section 12 of the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998)
14 February 2014
2013
Regulation NumberGovernment GazettePublication DateDescriptionCommencement Date
R.971GG 371369 December 2013

Regulations in terms of s.12L of the Income Tax Act, 1962, on the allowance for energy efficiency savings

Notes:

  1. Refer to Income Tax Notice 855 published on 8 November 2013 in GG 37019 announcing the implementation of section 12L
  2. Read with Regulation R.729 published on 16 September 2011
1 November 2013
2012
Regulation NumberGovernment GazettePublication DateDescriptionCommencement Date
R.1072GG 3600214 December 2012

Amendment of paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 in terms of section 74(3)(a) to insert item 414.00 as a consequence of the amendment in Schedule No. 4 to the Customs and Excise Act, 1964

1 November 2012
R.995GG 359437 December 2012

Amendment of item 470.00 in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991, as a consequence of the amendment of rebate item 470.00 in Schedule No. 4 to the Customs and Excise Act, 1964

7 December 2012
R.633GG 3561120 August 2012

Regulations made under section 12I of the Income Tax Act, 1962 – Amendment of Regulations 1, 2, 3, 5 and 6 of the Regulations published in Notice R.639 of 23 July 2010

1 January 2012
R.506GG 354816 July 2012

Amendment in paragraph 8 for Note 2(a) to item 470.00 to further regulate the exemption from value-added tax on importation of goods temporarily admitted for processing, repair, cleaning, reconditioning or for the manufacture of goods exclusively for export as a consequence to an amendment to Schedule No. 4 to the Customs and Excise Act, 1964 – ITAC Report No. 388

6 July 2012
R.255GG 3518828 March 2012

Regulations prescribing the circumstances under which section 23K(2) of the Income Tax Act, 1962, does not apply

28 March 2012
R.187GG 351022 March 2012

Amendment of item numbers 407.02 and 410.00 in paragraph 8 of Schedule 1 in consequence of the amendment of rebate items 407.02 and 410.00 in Schedule No. 4 of the Customs and Excise Act, 1964

2 March 2012
2011
Regulation NumberGovernment GazettePublication DateDescriptionCommencement Date
R.729GG 3459616 September 2011

Regulations made by the Department of Energy in terms of section 19 of the National Energy Act, 2008, read with section 12L of the Income Tax Act, 1962, on the allowance for energy efficiency savings

Notes:
  1. Refer to Income Tax Notice 855 published on 8 November 2013 in GG 37019 announcing the implementation of section 12L
  2. Read with Regulation R.971 published on 9 December 2013

When section 12L of the Income Tax Act, 1962 comes into operation

 
 
1 November 2013
R.219GG 3411311 March 2011

Regulations made under section 13quat(9) of the Income Tax Act, 1962 – reporting requirements by municipalities regarding urban development zones

11 March 2011
R.157GG 340461 March 2011

Amendment of Schedule 1 to the Value-Added Tax Act, 1991 – Amendment in paragraph 8 of item 407.00 in consequence of the amendment of rebate item 407.00 in Schedule No. 4 to the Customs and Excise Act, 1964

1 March 2011
R.154GG 340461 March 2011

Amendment of Schedule 1 to the Value-Added Tax Act, 1991

1 March 2011
2010 
Regulation NumberGovernment GazettePublication DateDescriptionCommencement Date
R.639GG 3338523 July 2010

Regulations made under section 21I of the Income Tax Act, 1962

23 July 2010
R.211GG 3303619 March 2010

Regulations prescribing the period within which tax payable in terms of section 8(3) shall be paid – as six months – section 8(2)

19 March 2010
R.169GG 329941 March 2010

Withdrawal of the regulations to calculate the tax payable in terms of a small retailers VAT package – section 16(1) of the Value-Added Tax Act, 1991

1 March 2010
2007
Regulation NumberGovernment GazettePublication DateDescriptionCommencement Date
R.958GG 3037012 October 2007

Amendment of Item 498.00 in paragraph 8 of Schedule 1 of the Value-Added Tax Act, 1991, for exemption of VAT on importation of goods by a Customs Controlled Area Enterprize or Industrial Development Zone operator

12 October 2007
R.361GG 2982420 April 2007

Circumstances under which the Commissioner may waive any amount of additional tax, penalty or interest payable by specific persons in terms of section 13 of the Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006

20 April 2007
R.270GG 2974128 March 2007

Transitional arrangements for municipalities following the deletion of paragraph (c) of the definition of ‘enterprise’ in s.1, the zero-rating of municipal rates and other consequential amendments

28 March 2007
2005
Regulation NumberRegulation NumberPublication DateDescriptionCommencement Date
R.333GG 274558 April 2005

Regulations issued in terms of paragraph 3(o) of Part II of the Ninth Schedule to the Income Tax Act, 1962, to prescribe conditions for the provision of scholarships, bursaries and awards for study, research and teaching

8 April 2005
 2004
Regulation NumberGovernment GazettePublication DateDescriptionCommencement Date
R.724GG 264609 June 2004

Regulations in terms of section 30 of the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003, to give effect to the objects and purposes of Chapter 1 of that Act and to address certain unintended consequences, anomalies and incongruities

9 June 2004
2003
Regulation NumberGovernment GazettePublication DateDescriptionCommencement Date
R.1454GG 255578 October 2003

Regulations in terms of section 66(7B) of the Income Tax Act, 1962, prescribing procedures for submitting returns in electronic format and requirements for electronic signature

8 October 2003
R.1368GG 2551129 September 2003

Regulations in terms of section 30 of the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003, to give effect to the objects and purposes of Chapter 1 of that Act and to address certain unintended consequences, anomalies and incongruities

29 September 2003
R.467GG 246391 April 2003

Rules promulgated under section 107A of the Income Tax Act, 1962, prescribing the procedures to be observed in lodging objections and noting appeals against assessments, procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax court

1 April 2003
R.302GG 2494128 February 2003

Regulations issued in terms of paragraph 4(o) of Part I of the Ninth Schedule to the Income Tax Act, 1962, to prescribe conditions for the provision of scholarships, bursaries and awards for study, research and teaching

28 February 2003

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