Regulations may be made by the Minister under section 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))
Regulations made under any of the other tax Acts can be found on the dedicated part of the website for Regulations.
2023 | ||||||
|---|---|---|---|---|---|---|
| Date | Publication Details | Description | Commencement Date | |||
| 10 March 2023 New! | GG 48188 Notice 3146 | Rules promulgated under section 103 prescribing the –
Note: | 10 March 2023 | |||
| 3 March 2023 New! | GG 48165 R.3118 | Regulations for purposes of paragraph (a) of the definition of “international tax standard” in section 1 of the Tax Administration Act, 2011 (Act No. 28 of 2011), promulgated under section 257 of the Act, on the date that the mandatory disclosure rules take effect | 1 March 2024 | |||
2020 | ||||
|---|---|---|---|---|
| Regulation Number | Government Gazette | Publication Date | Description | Commencement Date |
| R.1070 | 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
| 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
| 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 –
| 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
| 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
| 14 February 2014 | ||
