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This page contains Schedules Nos. 1 to 6, 8 and 10 to the Customs and Excise Act, 1964.   The electronic versions of these Schedules

The Customs and Excise Act, 1964 (Act No. 91 of 1964) was assented to on 27 July 1964 and came into effect on 1 January

The National Treasury and SARS jointly publish tax statistics annually. These aggregated statistics are compiled from SARS’s registers of taxpayers and from tax returns. These

Charging of contingency fees Tax practitioners’ fees for work they undertake on behalf of a client must be proportional to the nature and complexity of

The amendments to the Customs and Excise Rules are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The

The SARS Tax Rates from 2014/5 are archived on this page, scroll down or click on the headings in the Table of Contents. For the

Download PDF Guide Summary The purpose of this Webpage is to provide guidelines in respect of the South African Revenue Service (SARS) Voluntary Disclosure Programme