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SARS administers several Acts covering a wide range of legislation in terms of Part 1 and Schedule 1 to the South African Revenue Service Act, 1997, as well as any regulation, proclamation, government notice or rule issued in terms of any of the relevant Acts, and any agreement entered into in terms of those Acts or the Constitution.
 
Any amendments to Schedule 1 of the South African Revenue Service Act, 1997, will be announced in the Government Gazette.
 
The list of Acts below has been grouped in order of the years in which they were promulgated and their numbers.
 

2020
​Disaster Management Tax Relief Administration Act Act No. 14 of 2020​
​Disaster Management Tax Relief Act ​Act No. 13 of 2020

2019​ ​
​Carbon Tax Act, 2019 Act No. 15 of 2019​
​Customs and Excise Amendment Act, 2019 ​Act No. 13 of 2019​
​
2014		 ​
​​Customs and Excise Amendment Act, 2014  

Notes:
This Act shall come into operation on a later date (see section 88 thereof)
It has been included on this page as it should be read with Acts 30 and 31, but it will be taken off later and only be left under Amendment Acts.
 ​Act No. 32 of 2014
​Customs Control Act, 2014 

Note:
This Act shall come into operation on a later date (see section 944 thereof)
 ​​Act No. 31 of 2014
​Customs Duty Act, 2014

Note:
This Act shall come into operation on a later date (see section 229 thereof)
 ​Act No. 30 of 2014

2013​ ​		 ​

​Employment Tax Incentive Act, 2013

​Act No. 26 of 2013

​​Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013


Commencement date: 1 May 2014 (Proclamation 27 of 2014) 

 ​Act No. 35 of 2013

Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013

 

Commencement date: 1 May 2014 (Proclamation 28 of 2014) 
 ​Act No. 36 of 2013
​
2011		 ​

​Tax Administration Act, 2011

​Act No. 28 of 2011
​
2008		 ​
​Mineral and Petroleum Resources Royalty Act, 2008 ​Act No. 28 of 2008
​Mineral and Petroleum Resources Royalty (Administration) Act, 2008 ​Act No. 29 of 2008

2007​ ​ ​		 ​
​Diamond Export Levy (Administration) Act, 2007 ​Act No. 14 of 2007
​Diamond Export Levy Act, 2007 ​Act No. 15 of 2007
​Securities Transfer Tax Act, 2007 ​Act No. 25 of 2007
​Securities Transfer Tax Administration Act, 2007 ​Act No. 26 of 2007
​
2006		 ​
​Small Business Amnesty and Amendment of Taxation Laws Act, 2006 ​Act No. 9 of 2006
​Second Small Business Amnesty and Amendment of Taxation Laws Act, 2006 ​Act No. 10 of 2006

2003​ ​ ​		 ​
​Sections 4 and 28 of the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 ​Act No. 12 of 2003
​
2002 ​ ​		 ​
​Unemployment Insurance Contributions Act, 2002 ​Act No. 4 of 2002

1999​ ​ ​		 ​
​Skills Development Levies Act, 1999 ​Act No. 9 of 1999
​
1998 ​ ​		 ​
​Uncertificated Securities Tax Act, 1998 ​Act No. 31 of 1998
​
1996 ​ ​		 ​

​Tax on Retirement Funds Act, 1996

* Repealed with effect from 1 January 2015 by section 109 of the Taxation Laws Amendment Act, 2014 (Act No. 43 of 2014)

 ​Act No. 38 of 1996
​
1995 ​ ​		 ​
​Sections 56 and 57 of the Income Tax Act, 1995 ​Act No. 21 of 1995

1994​ ​ ​		 ​
​Section 39 of the Taxation Laws Amendment Act, 1994 ​Act No. 20 of 1994

1991​ ​ ​		 ​
​Value-Added Tax Act, 1991 ​Act No. 89 of 1991

1964​ ​ ​		 ​
​Customs and Excise Act, 1964 ​Act No. 91 of 1964

1962​ ​ ​		 ​
Income Tax Act, 1962 ​Act No. 58 of 1962

1955​ ​ ​		 ​
​Estate Duty Act, 1955 ​Act No. 45 of 1955
​
1949 ​ ​		 ​
​Transfer Duty Act, 1949 ​Act No. 40 of 1949

1933​ ​ ​		 ​
​Union and Southern Rhodesian Death Duties Act, 1933 ​Act No. 22 of 1933
​ ​

Any regulation, proclamation, government notice or rule issued in terms of the legislation or the Constitution. ​

 ​

 

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