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Regulations

Regulations may be made by the Minister under s.257 of the Tax Administration Act, 2011 regarding –

  • any ancillary or incidental administrative or procedural matter that is necessary to be prescribed for the proper implementation and administration of the Act
  • any matter under the Act that is required or permitted to be prescribed

The Regulations permitted under the Tax Administration Act, 2011, include-

  • the proceedings of the Tax Ombud and the limitations on the mandate of the Tax Ombud (s.257(2))
  • the circumstances when a Tax Clearance Certificate (TCC) may be required from a person or be issued by SARS, the period of validity of a TCC or any procedure to further regulate the issue or withdrawal of a TCC (s.257(3))
  • the use of other, less intrusive biological data than facial recognition, fingerprint recognition, voice recognition and iris or retina recognition (see the definition of ‘biometric information’ in s.1)
  • the list of organs of state or institutions with which SARS may exchange information to verify the correctness or currency of non-financial information such as addresses, contact details, identifying numbers and the name, address and contact details of a taxpayer’s employer (s.70(4))
2020
Regulation Number ​​Government Gazette ​Publication Date ​Description ​Commencement Date
​​R.1070 New! ​43781 ​9 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
2016
Regulation Number ​​Government Gazette ​Publication Date ​Description ​Commencement Date
​​R.1598 ​40516 ​23 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.819 ​40128 ​8 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.210 ​39767 ​2 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.160 ​​GG 39668 ​9 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
2014
Regulation Number ​​Government Gazette ​Publication Date ​Description ​Commencement Date
​550 ​GG 37819 ​11 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.93 ​​GG 37308 ​14 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
​​R.94 ​GG 37308 ​14 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

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