Regulations

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

• Notice R.1070

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

• Notice 691

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

• Notice 690

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

• Notice R.480

COVID-19 Essential Goods List

• ITAC Certificate – SARS Essential Goods List effective 8 April 2020

COVID-19 Essential Goods List

• ITAC Certificate – SARS Essential Goods List
• VAT 412.11 Mapping

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

• Notice R.424

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

• Notice R.398

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

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

• Notice 1556

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

• Notice 429

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

• Notice R.383

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

• Notice R.309

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

• Notice R.1598

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

• Notice R.1161

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

• Notice R.819

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

• Notice R.210
• Erratum to Notice R.210

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

• Notice R.209

Regulation 9 of the Notice 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.

• Proclamation Notice R.6

• Notice R.160

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

• Notice R.17

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

• Notice 1262

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

• Notice R.723

9 February 2016

See Proclamation R.6 of 2016

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

• Notice R.447

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

• Notice R.446

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

• Notice R.362

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

• Notice R.346

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

• Notice R.344

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

• Notice R.343

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

• Notice R.186

Note:

Read with Notice R.971 of 9 December 2013

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

• Notice R.172

Additional publication:

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

• Notice R.170 (GG 38507)

Tax Free Savings and Investment Accounts 

• Media Statement of 20 February 2015 – Approval of Publication of Notices and Regulations to implement Tax Free Investments
• Regulations under section 12T(8) (Draft replaced by Notice R.172)

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.

• Income Tax Notice 171 (GG 38508) on the persons or entities that may administer financial instruments or policies as tax free investments
• Notice R.172 (GG 38509) made under section 12T(8) of the Income Tax Act, 1962, on the requirements for tax free investments
• Notice 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.)

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

• Notice R.1038

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

• Notice 550

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

• Notice R.316

Note:

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

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

• Notice R.221
• Media Release by National Treasury

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

• Notice R.94

Note:

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

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

• Notice R.93

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

• Notice R.917

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 Notice R.729 published on 16 September 2011

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

• Notice R.1072

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

• Notice R.995

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

• Notice R.633

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

• Notice R.506

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

• Notice R.255

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

• Notice R.187

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

• Notice R.729

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

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

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

• Notice R.219

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

• Notice R.157

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

• Notice R.154

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

• Notice R.639

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

• Notice R.211

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

• Notice R.169

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

• Notice R.958

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

• Notice R.361

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

• Notice R.270

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

• Notice R.333

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

• Notice R.724

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

• Notice R.1454

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

• Notice R.1368
• Explanatory Memorandum

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

• Notice R.467

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

• Notice R.302