Income Tax Notices

The Government Notices on this page have been issued in terms of the Income Tax Act, 1962, and have been arranged in the year they have been published.

The navigation pane above can be used to locate Notices published in terms of any of the other tax Acts.

2021
Publication Date	GG and Notice Numbers	Description	Implementation Date
5 March 2021 New!	GG 44229 Notice 174	Fixing of rate per kilometre in respect of motor vehicles – section 8(1)(b)(ii) and (iii) Notice 174	1 March 2021
5 March 2021 New!	GG 44229 Notice 173	Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1) Notice 173 Note Notice 270 GG 43073 dated 6 March 2020, which is effective for years of assessment commencing on or after 1 March 2020, continues to apply for section 8(1)(c). Notice 268 GG 42258 dated 1 March 2019, for the ‘Table: Daily Amount for Travel Outside the Republic’, remains in force effective 1 March 2019 until communicated otherwise. Publication details will be made available later	1 March 2021

2020
Publication Date	GG and Notice Numbers	Description	Implementation Date
3 July 2020	GG 43495 Notice 741	Tax Administration Act, 2011 Notice in terms of section 25 of the Tax Administration Act, 2011, read with section 66(1) of the Income Tax Act, 1962, specifying persons to submit 2020 income tax returns and the time-periods for submission. Notice 741	The dates for submission of returns are specified in the notice
1 June 2020	GG 43379 Notice 618	Notice in respect of method or formula for purposes of determination of amount for purposes of paragraph (b) of definition of “living annuity” in section 1(1) of the Act Notice 618 Explanatory Note See the Media statement – Gazetting of Notices on Expanding Access to Living Annuity Funds for more information.	1 June 2020
1 June 2020	GG 43380 Notice 619	Notice in respect of amount of value of assets that may be paid in lump sum for purposes of paragraph (c) of definition of “living annuity” in section 1(1) of the Act Notice 619 Explanatory Note See the Media statement – Gazetting of Notices on Expanding Access to Living Annuity Funds for more information.	1 June 2020
6 March 2020	GG 43073 Notice 270	Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1) Notice 270 Note See GG 42258 Notice 268 dated 1 March 2019, for the ‘Table: Daily Amount for Travel Outside the Republic’, which remains in force effective 1 March 2019 until communicated otherwise.	1 March 2020
6 March 2020	GG 430373 Notice 271	Fixing of rate per kilometre in respect of motor vehicles – section 8(1)(b)(ii) and (iii) Notice 271	1 March 2020
7 February 2020	GG 42999 Notice 52	Section 12I Tax Allowance Programme Notice 52 – Robor (Pty) Ltd – Elandfontein FD Mill Approval withdrawn	4 July 2019
7 February 2020	GG 42999 Notice 52	Section 12I Tax Allowance Programme Notice 52 – AGCO South Africa (Pty) Ltd Approval withdrawn	4 July 2019
7 February 2020	GG 42999 Notice 51	Section 12I Tax Allowance Programme Notice 51 – Wispeco (Pty) Ltd Not approved	9 April 2019
7 February 2020	GG 42999 Notice 51	Section 12I Tax Allowance Programme Notice 51 – Alpen Food South Africa (Pty) Ltd Approval withdrawn	24 July 2018
7 February 2020	GG 42999 Notice 51	Section 12I Tax Allowance Programme Notice 51 – Siyanda Chrome Smelting Company (Pty) Ltd Approval withdrawn	24 May 2019
7 February 2020	GG 42999 Notice 51	Section 12I Tax Allowance Programme Notice 51 – Mara Phones South Africa (Pty) Ltd	30 January 2019
7 February 2020	GG 42999 Notice 51	Section 12I Tax Allowance Programme Notice 51 – Tiger Consumer Brands Ltd Not approved	24 May 2019
7 February 2020	GG 42999 Notice 51	Section 12I Tax Allowance Programme Notice 51 – Sonae Arauco South Africa (Pty) Ltd – White River Expansion Project Not approved	1 November 2018
7 February 2020	GG 42999 Notice 51	Section 12I Tax Allowance Programme Notice 51 – Nampak Products Ltd Not approved	16 May 2019
7 February 2020	GG 42999 Notice 51	Section 12I Tax Allowance Programme Notice 51 – B Braun Medical (Pty) Ltd Duplicated in Notice 50	17 July 2018
7 February 2020	GG 42999 Notice 51	Section 12I Tax Allowance Programme Notice 51 – CCL Label South Africa (Pty) Ltd	24 July 2018
7 February 2020	GG 42999 Notice 50	Section 12I Tax Allowance Programme Notice 50 – B Braun Medical (Pty) Ltd Duplicated in Notice 51	17 July 2018
7 February 2020	GG 42999 Notice 50	Section 12I Tax Allowance Programme Notice 50 – RCL Foods Consumer (Pty) Ltd	18 July 2018
17 January 2020	GG 42961 Notice 37	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 Notice 37	1 March 2020

2019
Publication Date	GG and Notice Numbers	Description	Implementation Date
28 June 2019	GG 42545 Notice 342	Tax Administration Act, 2011 Notice in terms of section 25 for submission of 2019 income tax returns Notice 342 Note Notice in terms of section 25 of the Tax Administration Act, 2011, read with section 66(1) of the Income Tax Act, 1962, specifying persons to submit 2019 income tax returns and the time-periods for submission.	28 June 2019
17 May 2019	GG 42464 Notice 684	Dates upon which employers must render returns (EMP501) as prescribed in ─ paragraph 14(3)(a) of the Fourth Schedule to the Income Tax Act, 1962; section 8(2A) of the Unemployment Insurance Contributions Act, 2002; and section 6(2A) of the Skills Development Levies Act, 1999. Notice 684	17 May 2019
1 March 2019	GG 42258 Notice 268	Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(c) Notice 268	1 March 2019

2018
Publication Date	GG and Notice Numbers	Description	Implementation Date
6 July 2018	GG 41758 Notice 699	Notice, in terms of section 12R(3), of approval of Saldanha Bay Special Economic Zone Notice 699 Note See GG 41759 Notice 700 for the designation and implementation date of the special economic zone.	1 August 2018
6 July 2018	GG 41758 Notice 698	Notice, in terms of section 12R(3), of approval of Richards Bay Special Economic Zone Notice 698 Note See GG 41759 Notice 700 for the designation and implementation date of the special economic zone.	1 August 2018
6 July 2018	GG 41758 Notice 697	Notice, in terms of section 12R(3), of approval of Maluti-A-Phofung Special Economic Zone Notice 697 Note See GG 41759 Notice 700 for the designation and implementation date of the special economic zone.	1 August 2018
6 July 2018	GG 41758 Notice 696	Notice, in terms of section 12R(3), of approval of East London Special Economic Zone Notice 696 Note See GG 41759 Notice 700 for the designation and implementation date of the special economic zone.	1 August 2018
6 July 2018	GG 41758 Notice 695	Notice, in terms of section 12R(3), of approval of Dube Tradeport Special Economic Zone Notice 695 Note See GG 41759 Notice 700 for the designation and implementation date of the special economic zone.	1 August 2018
6 July 2018	GG 41758 Notice 694	Notice, in terms of section 12R(3), of approval of Coega Special Exonomic Zone Notice 694 Note See GG 41759 Notice 700 for the designation and implementation date of the special economic zone.	1 August 2018
15 June 2018	GG 41704 Notice 600	Notice in terms of section 25 of the Tax Administration Act, 2011 read with section 66(1) of the Income Tax Act, 1962 for submission of 2018 income tax returns Notice 600	15 June 2018
9 March 2018	GG 41488 Notice 117	Section 12I Tax Allowance Programme: Neopak (Pty) Ltd Notice 117	2 November 2017
9 March 2018	GG 41488 Notice 116	Section 12I Tax Allowance Programme: Topwell Chemicals SA (Pty) Ltd Notice 116	2 November 2017
9 March 2018	GG 41488 Notice 115	Section 12I Tax Allowance Programme: Kimberly- Clark of South Africa (Pty) Ltd Notice 115	30 June 2017
9 March 2018	GG 41488 Notice 114	Section 12I Tax Allowance Programme: Rhodes Food Group (Pty) Ltd Notice 114	21 November 2017
9 March 2018	GG 41488 Notice 113	Section 12I Tax Allowance Programme: AVI Products (Pty) Ltd Notice 113	18 January 2018
9 March 2018	GG 41488 Notice 112	Section 12I Tax Allowance Programme: Southey Holdings (Pty) Ltd Notice 112	2 November 2017
9 March 2018	GG 41488 Notice 111	Section 12I Tax Allowance Programme: NCP Alcohol (Pty) Ltd Notice 111	18 January 2018
9 March 2018	GG 41488 Notice 110	Section 12I Tax Allowance Programme: Mpact Operations (Pty) Ltd Notice 110	21 November 2017
2 March 2018	GG 41473 Notice 170	Fixing of rate per kilometre in respect of motor vehicles – section 8(1)(b)(ii) and (iii) Notice 170	1 March 2018
2 March 2018	GG 41473 Notice 169	Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(c) Notice 169	1 March 2018
2 March 2018	GG 41473 Notice 168	Dates upon which employers must render returns (EMP501) as prescribed in – paragraph 14(3)(a) of the Fourth Schedule to the Income Tax Act, 1962; section 8(2A) of the Unemployment Insurance Contributions Act, 2002; and section 6(2A) of the Skills Development Levies Act, 1999. Notice 168	2 March 2018
2 March 2018	GG 41473 Notice 95	Section 12I Tax Allowance Programme: Adcock Ingram Healthcare (Pty) Ltd Notice 95	21 November 2017

2017
Publication Date	GG and Notice Numbers	Description	Implementation Date
9 June 2017	GG 40898 Notice 547	Notice in terms of section 25 of the Tax Administration Act, 2011 read with section 66(1) of the Income Tax Act, 1962 for submission of 2017 income tax returns Notice 547	9 June 2017
7 April 2017	GG 40772 Notice 340	Date upon which the employer must render a return (EMP501) as prescribed in paragraph 14(3)(a) of the Fourth Schedule to the Income Tax Act, 1962, section 8(2A) of the Unemployment Insurance Contributions Act, 2002, and section 6(2A) of the Skills Development Levies Act, 1999 Notice 340	7 April 2017
31 March 2017	GG 40757 Notice 308	Notice in terms of section 12T in respect of a person or entity that may administer financial instrument or policy as tax free investment Notice 308	31 March 2017
10 March 2017	GG 40673 Notice 212	Section 12I Tax Allowance Programme: Kansai Plascon (Pty) Ltd Notice 212	16 September 2016
10 March 2017	GG 40673 Notice 211	Section 12I Tax Allowance Programme: Pioneer Foods (Pty) Ltd Notice 211	13 January 2017
10 March 2017	GG 40673 Notice 210	Section 12I Tax Allowance Programme: AGCO South Africa (Pty) Ltd Notice 210	13 January 2017
10 March 2017	GG 40673 Notice 209	Section 12I Tax Allowance Programme: Siyanda Chrome Smelting Company (Pty) Ltd Notice 209	18 October 2016
10 March 2017	GG 40673 Notice 208	Section 12I Tax Allowance Programme: Idwala Industrial Holdings Ltd Notice 208	13 January 2017
10 March 2017	GG 40673 Notice 207	Section 12I Tax Allowance Programme: Eskort Ltd Notice 207	13 January 2017
10 March 2017	GG 40673 Notice 206	Section 12I Tax Allowance Programme: AHRLAC Manufacturing (Pty) Ltd Notice 206	9 November 2016
10 March 2017	GG 40673 Notice 205	Section 12I Tax Allowance Programme: Main Street 1310 (Pty) Ltd Notice 205	16 September 2016
10 March 2017	GG 40673 Notice 203	Section 12I Tax Allowance Programme: Lucchini South Africa (Pty) Ltd Notice 203	13 January 2017
10 March 2017	GG 40673 Notice 202	Section 12I Tax Allowance Programme: Rhodes Food Group (Pty) Ltd Notice 202	18 October 2016
3 March 2017	GG 40660 Notice 195	Fixing of rate per kilometre in respect of motor vehicles – section 8(1)(b)(ii) and (iii) Notice 195	1 March 2017
3 March 2017	GG 40660 Notice 194	Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1) Notice 194	1 March 2017

2016
Publication Date	GG and Notice Numbers	Description	Implementation Date
28 October 2016	GG 40375 Notice 716	Section 12I Tax Allowance Programme: Kansai Plascon (Pty) Ltd Notice 716	26 July 2016
28 October 2016	GG 40375 Notice 715	Section 12I Tax Allowance Programme: KAP Bedding (Pty) Ltd Notice 715	25 July 2016
28 October 2016	GG 40375 Notice 714	Section 12I Tax Allowance Programme: Mpact Versapak (Pty) Ltd Notice 714	26 July 2016
28 October 2016	GG 40375 Notice 713	Section 12I Tax Allowance Programme: Fruitways Packing Services (Pty) Ltd Notice 713	25 July 2016
28 October 2016	GG 40375 Notice 712	Section 12I Tax Allowance Programme: Tongaat Hulett Ltd Notice 712	26 July 2016
28 October 2016	GG 40375 Notice 711	Section 12I Tax Allowance Programme: KAP Diversified Industrial (Pty) Ltd Notice 711	25 July 2016
28 October 2016	GG 40375 Notice 710	Section 12I Tax Allowance Programme: Safripol (Pty) Ltd Notice 710	16 September 2016
28 October 2016	GG 40375 Notice 709	Section 12I Tax Allowance Programme: Vopak Durban Terminal (Pty) Ltd Notice 709	4 August 2016
19 August 2016	GG 40216 Notice 504	Section 12I Tax Allowance Programme: Nyanza Light Metals (Pty) Ltd Notice 504	7 July 2016
19 August 2016	GG 40216 Notice 503	Section 12I Tax Allowance Programme: Nestle South Africa (Pty) Ltd Notice 503	13 July 2016
19 August 2016	GG 40216 Notice 502	Section 12I Tax Allowance Programme: Mpact Versapak (Pty) Ltd Notice 502	7 July 2016
19 August 2016	GG 40216 Notice 501	Section 12I Tax Allowance Programme: Davita Trading (Pty) Ltd Notice 501	7 July 2016
3 June 2016	GG 40041 Notice 671	Income Tax 2016: Notice to furnish returns for the 2016 year of assessment Notice 671	3 June 2016
15 April 2016	GG 39930 Notice 446	Notice in terms of section 12R regarding activities to which section 12R does not apply Notice 446	15 April 2016
15 April 2016	GG 39922 Notice 436	Date upon which the employer must render a return as prescribed in paragraph 14(3)(a) of the Fourth Schedule (EMP501) Notice 436	15 April 2016
22 March 2016	GG 39839 Notice 338	Determination of a date in terms of paragraph 9(2) of the Fourth Schedule, upon which the new employees’ tax deduction tables prescribed in terms of paragraph 9(1) of the Fourth Schedule came into operation Notice 338	1 March 2016
24 February 2016	GG 39724 Notice 191	Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1) Notice 191	1 March 2016
24 February 2016	GG 39724 Notice 192	Fixing of rate per kilometre in respect of motor vehicles – section 8(1)(b)(ii) and (iii) Notice 192	1 March 2016
8 January 2016	GG 39578 Notice 14	Section 12I Tax Allowance Programme: Nestlé (SA) (Pty) Ltd Notice 14	27 October 2015
8 January 2016	GG 39578 Notice 13	Section 12I Tax Allowance Programme: SepFluor Ltd Notice 13	27 October 2015
8 January 2016	GG 39578 Notice 12	Section 12I Tax Allowance Programme: Umkomaas Lignin (Pty) Ltd Notice 12	11 September 2015
8 January 2016	GG 39578 Notice 11	Section 12I Tax Allowance Programme: PG Bison (Pty) Ltd Notice 11	17 September 2015
8 January 2016	GG 39578 Notice 10	Section 12I Tax Allowance Programme: Kaymac (Pty) Ltd Notice 10	11 September 2015
8 January 2016	GG 39578 Notice 9	Section 12I Tax Allowance Programme: Umzimkhulu Industrial Holdings (Pty) Ltd Notice 9	11 September 2015

2015
Publication Date	GG and Notice Numbers	Description	Implementation Date
31 December 2015	GG 39571 Notice 1247	Determination of a date in terms of paragraph 9(2) of the Fourth Schedule, upon which the new employees’ tax deduction tables as prescribed in terms of paragraph 9(1) of the Fourth Schedule came into operation Notice 1247	1 March 2015
20 November 2015	GG 39433 Notice 1158	Section 12I Tax Allowance Programme: PG Bison (Pty) Ltd Notice 1158	17 September 2015
20 November 2015	GG 39433 Notice 1157	Section 12I Tax Allowance Programme: Naledi Forging (Pty) Ltd Notice 1157	15 July 2015
20 November 2015	GG 39433 Notice 1156	Section 12I Tax Allowance Programme: Clover Waters (Pty) Ltd Notice 1156	31 August 2015
20 November 2015	GG 39433 Notice 1155	Section 12I Tax Allowance Programme: ArcelorMittal South Africa Ltd Notice 1155	17 June 2015
20 November 2015	GG 39433 Notice 1154	Section 12I Tax Allowance Programme: ArcelorMittal South Africa Ltd Notice 1154	13 May 2015
9 October 2015	GG 39275 Notice 961	Section 12I Tax Allowance Programme: Burgan Cape Terminals (Pty) Ltd Notice 961	17 July 2015
9 October 2015	GG 39275 Notice 960	Section 12I Tax Allowance Programme: Alpen Food Company South Africa (Pty) Ltd Notice 960	14 July 2015
9 October 2015	GG 39275 Notice 959	Section 12I Tax Allowance Programme: Nautic Africa (Pty) Ltd Notice 959	14 July 2015
9 October 2015	GG 39275 Notice 958	Section 12I Tax Allowance Programme: Senwes Limited Notice 958	14 July 2015
9 October 2015	GG 39275 Notice 957	Section 12I Tax Allowance Programme: Southey Holdings (Pty) Ltd Notice 957	14 July 2015
9 October 2015	GG 39275 Notice 956	Section 12I Tax Allowance Programme: Reutech (Pty) Ltd Notice 956	14 July 2015
9 October 2015	GG 39275 Notice 955	Section 12I Tax Allowance Programme: PG Bison (Pty) Ltd Notice 955	14 July 2015
9 October 2015	GG 39275 Notice 954	Section 12I Tax Allowance Programme: PG Bison (Pty) Ltd Notice 954	14 July 2015
9 October 2015	GG 39275 Notice 953	Section 12I Tax Allowance Programme: The Real Beverage Company (Pty) Ltd Notice 953	14 July 2015
12 June 2015	GG 38874 Notice 510	Income Tax 2015: Notice to furnish returns for the 2015 year of assessment Notice 510	12 June 2015
8 May 2015	GG 38757 Notice 384	Section 12I Tax Allowance Programme: Saldanha Steel (Pty) Ltd Notice 384	19 March 2015
8 May 2015	GG 38757 Notice 383	Section 12I Tax Allowance Programme: Nampak Products Limited Notice 383	13 March 2015
8 May 2015	GG 38757 Notice 382	Section 12I Tax Allowance Programme: Air Liquide (Pty) Ltd Notice 382	11 November 2014
27 March 2015	GG 38602 Notice 251	Section 12I Tax Allowance Programme: Tiger Consumer Brands Ltd Notice 251	18 February 2015
27 March 2015	GG 38602 Notice 250	Section 12I Tax Allowance Programme: Nampak Products Limited Notice 250	18 Feburary 2015
27 March 2015	GG 38602 Notice 249	Section 12I Tax Allowance Programme: Mpact Plastic Containers (Pty) Ltd. Notice 249	18 February 2015
27 March 2015	GG 38618 Notice 262	Date upon which the employer must render a return as prescribed in paragraph 14(3)(a) of the Fourth Schedule (EMP501) Notice 262	27 March 2015
27 February 2015	GG 38492 Notice 135	Section 12I Tax Allowance Programme: Premier Valves (Pty) Ltd Notice 135	12 December 2014
27 February 2015	GG 38492 Notice 134	Section 12I Tax Allowance Programme: PPC Ltd Notice 134	8 October 2014
27 February 2015	GG 38492 Notice 133	Section 12I Tax Allowance Programme: Nampak Products Ltd Notice 133	12 December 2014
27 February 2015	GG 38516 Notice 175	Fixing of rate per kilometre in respect of motor vehicles – s.8(1)(b)(ii) and (iii) Notice 175	1 March 2015
25 February 2015	GG 38508 Notice 171	Tax Free Savings and Investment Accounts Notice on the persons or entities that may administer financial instruments or policies as tax free investments Notice 171	1 March 2015
See 25 February 2015	See GG 38508 and Notice 171	Tax Free Savings and Investment Accounts Media Statement of 20 February 2015 – Approval of Publication of Notices and Regulations to implement Tax Free Investments Notice under section 12T(8) (Draft replaced by Notice 171 on 25 February 2015) 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. The final publications were published in the Government Gazette as follows: Income Tax Notice 171 (GG 38508) on the persons or entities that may administer financial instruments or policies as tax free investments Regulation R.172 (GG 38509) made under section 12T(8) of the Income Tax Act, 1962, on the requirements for tax free investments Regulation R.170 (GG 38507) to amend the Regulations made under section 72 of the Long-Term Insurance Act, 1998	1 March 2015
See 27 February 2015	See GG 38516 and Notice 175	Fixing of rate per kilometre in respect of motor vehicles – s.8(1)(b)(ii) and (iii) Impending Changes for the rate per kilometre in respect of motor vehicles Note: Refer to Notice 175 published in GG 38516 on 27 February 2015	1 March 2015
25 February 2015	GG 38476 Notice 98	Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1) Notice 98	1 March 2015

2014
Publication Date	GG and Notice Numbers	Description	Implementation Date
12 December 2014	GG 38308 Notice 1006	Section 12I Tax Allowance Programme: Ironveld Smelting (Pty) Ltd Notice 1006	10 September 2014
12 December 2014	GG 38308 Notice 1005	Section 12I Tax Allowance Programme: Amka Products (Pty) Ltd Notice 1005	12 September 2014
24 October 2014	GG 38109 Notice 824	Section 12I Tax Allowance Programme: African Oxygen Ltd Notice 824	11 August 2014
3 October 2014	GG 38032 Notice 759	Section 12I Tax Allowance Programme: Mpact Brits Plastic Containers (Pty) Ltd Notice 759	8 July 2014
3 October 2014	GG 38032 Notice 758	Section 12I Tax Allowance Programme: Mpact Polymers (Pty) Ltd Notice 758	6 May 2014
3 October 2014	GG 38032 Notice 757	Section 12I Tax Allowance Programme: Bakhresa SA (Pty) Ltd Notice 757	6 May 2014
3 October 2014	GG 38032 Notice 756	Section 12I Tax Allowance Programme: African Oxygen Limited Notice 756	6 May 2014
12 September 2014	GG 37979 Notice 790	Section 12I Tax Allowance Programme: Mpact Brits Plastic Containers (Pty) Ltd Notice 790	8 July 2014
25 June 2014	GG 37767 Notice 506	Income Tax 2014: Notice to furnish returns for the 2014 year of assessment Notice 506	25 June 2014
23 May 2014	GG 37653 Notice 374	Section 12I Tax Allowance Programme: Unilever South Africa (Pty) Ltd Notice 374	16 March 2014
23 May 2014	GG 37653 Notice 373	Section 12I Tax Allowance Programme: Pharmacare Ltd Notice 373	31 March 2014
16 May 2014	GG 37646 Notice 369	Date upon which the employer must render a return as prescribed in paragraph 14(3)(a) of the Fourth Schedule (EMP501) Notice 369	16 May 2014
31 March 2014	GG 37499 Notice 224	Determination of a date upon which the new employees’ tax deduction tables prescribed in terms of paragraph 9(1) of the Fourth Schedule came into operation Notice 224	1 March 2014
28 February 2014	GG 37337 Notice 132	Section 12I Tax Allowance Programme: Moxisgn (Pty) Ltd Notice 132	14 August 2013
28 February 2014	GG 37364 Notice 131	Section 12I Tax Allowance Programme: Gibela Rail Transportation Consortium (Pty) Ltd Notice 131	18 December 2013
26 February 2014	GG 37375 Notice 129	Fixing of rate per kilometre in respect of motor vehicles – s.8(1)(b)(ii) and (iii) Notice 129	1 March 2014
26 February 2014	GG 37333 Notice 114	Determination of daily amount in respect of meals and incidental costs in terms of section 8(1) Notice 114	1 March 2014

2013
Publication Date	GG and Notice Numbers	Description	Implementation Date
8 November 2013	GG 37019 Notice 855	National Treasury – Date upon which section 12L on the deduction in respect of energy efficiency savings, comes into operation set as 1 November 2013 Notice 855 Note: Refer to Regulation R.729 published in GG 34596 on 16 September 2011	1 November 2013
28 June 2013	GG 36603 Notice 451	Income Tax 2013: Notice to furnish returns for the 2013 year of assessment Notice 451	28 June 2013
14 June 2013	GG 36543 Notices 598	Section 12I Tax Allowance Programme: Tiger Consumer Brands Ltd Notice 598	2 March 2013
14 June 2013	GG 36543 Notices 597	Section 12I Tax Allowance Programme: Sephaku Cement (Pty) Ltd Notice 597	11 March 2013
14 June 2013	GG 36543 Notices 596	Section 12I Tax Allowance Programme: PG Bison Ltd Notice 596	8 March 2013
14 June 2013	GG 36543 Notices 595	Section 12I Tax Allowance Programme: Nampak Products Limited Notice 595	12 December 2012
14 June 2013	GG 36543 Notices 594	Section 12I Tax Allowance Programme: DHT Holding Africa (Pty) Ltd Notice 594	12 December 2012
17 May 2013	GG 36467 Notice 354	Date upon which the employer must render a return as prescribed in paragraph 14(3)(a) of the Fourth Schedule Notice 354	17 May 2013
26 April 2013	GG 36404 Notice 320	Date upon which new employees tax deduction tables have come into operation – paragraph 9(2) of the Fourth Schedule Notice 320	1 March 2013
28 February 2013	GG 36198 Notice 148	Determination of daily amount in respect of meals and incidental costs in terms of section 8(1) Notice 148	1 March 2013
27 February 2013	GG 36198 Notice 147	Notice in terms of section 13quat(8) of an area demarcated as an urban development zone by the City of Cape Town (Maitland extension) Notice 147	27 February 2013
27 February 2013	GG 36192 Notice 145	Fixing of rate per kilometre in respect of motor vehicles – s.8(1)(b)(ii) and (iii) Notice 145	1 March 2013
27 February 2013	n/a	Impending Changes – Budget Review 2013: Subsistence Allowances Impending Changes	1 March 2013

Note

Earlier Notices have been arranged in the order they were published in the particular years for record purposes and not with the latest publication on top as is the case under the publications for 2013 and 2014.

2012
Publication Date	GG and Notice Numbers	Description	Implementation Date
24 February 2012	GG 35044 Notice 119	Determination of daily amount in respect of meals and incidental costs in terms of section 8(1) Notice 119	1 March 2012
24 February 2012	GG 35064 Notice 140	Fixing of rate per kilometre in respect of motor vehicles in terms of section 8(1) Notice 140	1 March 2012
29 February 2012	GG 35090 Notice 173	Notice to reporting institutions to furnish bi-annual returns of investment and interest with effect from the 2013 year of assessment Notice 173	1 March 2012
30 March 2012	GG 35209 Notice 271	Notice issued in terms of paragraph 14(3)(a) of the Fourth Schedule prescribing the date by which an employer must render a return (EMP 501) Notice 271	30 March 2012
4 April 2012	GG 35228 Notice 289	Notice to determine a date by which a person may elect to be registered as a micro business in terms of paragraph 8(1)(a) of the Sixth Schedule Notice 289	4 April 2012
29 June 2012	GG 35485 Notice 501	Notice to furnish returns for the 2012 year of assessment Notice 501	29 June 2012
13 July 2012	GG 35516 Notice 538	Notice in terms of section 10(1)(y) relating to grants received by or accrued to a person by virtue of the clothing and textile competitiveness program administered by the dti. Note: These shall be exempt from normal tax with effect from 1 April 2009 Notice 583	13 July 2012

2011
Publication Date	GG and Notice Numbers	Description	Implementation Date
25 February 2011	GG 34047 Notice 159	Fixing of the rate per kilometre in respect of motor vehicles Notice 159	1 March 2011
28 February 2011	GG 34058 Notice 170	Determination of a date by which a person may elect to be registered as a micro business in terms of the Sixth Schedule Notice 170	1 March 2011
1 March 2011	GG 34062 Notice 177	Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1) Notice 177	1 March 2011
1 April 2011	GG 34177 Notice 289	Determination of the date by which an employer must render a return as prescribed in paragraph 14(3)(a) of the Fourth Schedule Note: Period 1 March 2010 to 28 February 2011 on or before 3 June 2011; Period 1 March 2011 to 31 August 2011 on or before 31 October 2011 Notice 289	1 April 2011
1 April 2011	GG 34177 Notice 291	Time of making certain payments of income tax prescribed in terms of section 89sex(2) Note: Payments via drop boxes should be received no later than 15:00 from 1 May 2011 Notice 291	1 April 2011
29 April 2011	GG 34233 Notice 365	Notice in terms of section 10(1)(y) and paragraph 64A of the Eighth Schedule – exemption from tax of grants received by or accrued to a person by virtue of the taxi recapitalisation programme Notice 365	31 October 2006
29 April 2011	GG 34233 Notice 366	Notice in terms of section 10(1)(y) – exemption from tax of grants received by or accrued between October 2004 and September 2008 to any person under the Staple Food Fortification Progamme as administered under the regulations published by the Minister of Health in Gazette 24715 of 7 April 2003 made in terms of section 15(1) of the Foodstuffs, Cosmetics and Disinfectants Act, 1972 Note: Exemption only for grants received or accrued between October 2004 and September 2008 Notice 366	29 April 2011
5 May 2011	GG 34264 Notice 401	Notice in terms of section 13quat of an area demarcated as an Urban Development Zone by the municipality of eThekwini Notice 401	5 May 2011
1 July 2011	GG 34393 Notice 531	Notice in terms of section 66(1) to furnish returns for the 2011 year of assessment Notice 531	1 July 2011
13 July 2011	GG 34456 Notice 480	Section 12I Tax Allowance Programme: National Ceramic Industries South Africa (Pty) Ltd Notice 480	3 May 2011
13 July 2011	GG 34456 Notice 481	Section 12I Tax Allowance Programme: Omnia Group (Pty) Ltd Notice 481	3 May 2011
13 July 2011	GG 34456 Notice 482	Section 12I Tax Allowance Programme: Rainbow Nation Renewable Fuels Ltd Notice 482	3 May 2011
13 July 2011	GG 34456 Notice 483	Section 12I Tax Allowance Programme: SA Calcium Carbide (Pty) Ltd Notice 483	30 May 2011
13 July 2011	GG 34456 Notice 484	Section 12I Tax Allowance Programme: Sephaku Cement (Pty) Ltd Notice 484	3 May 2011
12 December 2011	N/A	Financial Services Board (FSB) Tax Directive on the calculation of value of liabilities according to section 29A FSB Tax Directive Cover Letter	9 December 2011
20 December 2011	GG 34873 Notice 1073	Date fixed upon which Part VIII of Chapter II relating to Dividends Withholding Tax, will come into operation Notice 1073	1 April 2011

2010
Publication Date	GG and Notice Numbers	Description	Implementation Date
26 February 2010	GG 32973 Notice 144	Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1) Notice 144	1 March 2010
26 February 2010	GG 32979 Notice 148	Date for persons to elect to register as a micro business in terms of the Sixth Schedule Notice 148	1 March 2010
1 March 2010	GG 32991 Notice 151	Date upon which new employees tax deduction tables will come into operation – paragraph 9(2) of the Fourth Schedule Notice 151	1 March 2010
21 March 2010	GG 33082 Notice 265	Determination of a date on which the employer’s return (EMP 501) for the period 1 March 2009 to 28 February 2010 must be rendered Notice 265	31 March 2010
2 July 2010	GG 33344 Notice 580	Notice to furnish returns for the 2010 year of assessment in terms of section 66(1) Notice 580	2 July 2010
31 August 2010	GG 33513 Notice 769	Date by which an employer must render a return as prescribed in paragraph 14(3)(a) of the Fourth Schedule Notice 769	31 August 2010
1 October 2010	GG 33597 Notice 866	Determination of interest rate for purposes of paragraph (a) of the definition of “official rate of interest” in paragraph 1 of the Seventh Schedule Notice 866	1 October 2010
29 November 2010	GG 33811 Notice 118	Manner of submission of certain returns and payments of employees’ tax in terms of section 65 Notice 1118	1 February 2011

2009
Publication Date	GG and Notice Numbers	Description	Implementation Date
20 February 2009	GG 31931 Notice 180	Determination of interest rate for purposes of paragraph (a) of the definition of “official rate of interest” in paragraph 1 of the Seventh Schedule Notice 180	1 March 2009
27 February 2009	GG 31915 Notice 171	Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1) Notice 171	1 March 2009
11 March 2009	GG 31997 Notice 274	Notice to determine a date by which a person may elect to be registered as a micro business in terms of paragraph 8(1)(a) of the Sixth Schedule Notice 274	1 March 2009
11 March 2009	GG 32005 Notice 289	Notice in terms of paragraph 2C of the Second Schedule relating to pension funds, provident funds, provident preservation funds or retirement annuity amounts Notice 289	11 March 2009
11 March 2009	GG 32005 Notice 290	Notice in terms of paragraph (b) of the definition of “living annuity” in section 1 Notice 290	11 March 2009
7 April 2009	GG 32109 Notice 412	Declaration of person as employee in terms of paragraph (d) of the definition of “employee” in the Fourth Schedule Notice 412	1 March 2009
29 May 2009	GG 32280 Notice 618	Determination of interest rate for purposes of paragraph (a) of the definition of “official rate of interest” in paragraph 1 of the Seventh Schedule Notice 618	1 June 2009
4 June 2009	GG 32296 Notice 642	Correction Notice – Determination of interest rate published in Notice 618 on 29 May 2009 amended for the Zulu and Venda versions only Notice 642	4 June 2009
26 June 2009	GG 32344 Notice 697	Determination of interest rate for purposes of paragraph (a) of the definition of “official rate of interest” in paragraph 1 of the Seventh Schedule Notice 697	1 July 2009
30 June 2009	GG 32354 Notice 711	Notice to furnish returns for the 2009 year of assessment in terms of section 66(1) Notice 711	30 June 2009
31 August 2009	GG 32546 Notice 892	Determination of interest rate for purposes of paragraph (a) of the definition of “official rate of interest” in paragraph 1 of the Seventh Schedule Notice 892	1 September 2009

2008
Publication Date	GG and Notice Numbers	Description	Implementation Date
22 February 2008	GG 30794 Notice 214	Determination of interest rate for purposes of paragraph (a) of the definition of “official rate of interest” in paragraph 1 of the Seventh Schedule Notice 214	1 March 2008
22 February 2008	GG 30795 Notice 215	Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1) Notice 215	1 March 2008
22 February 2008	GG 30796 Notice 216	Fixing of rate per kilometre in respect of motor vehicles Notice 216	1 March 2008
1 April 2008	GG 30941 Notice 384	Notice setting out excluded arrangement for purposes of section 80N(4) Notice 384	1 April 2008
4 July 2008	GG 31180 Notice 696	Determination of public benefit activities in terms of section 30 Notice 696	4 July 2008
29 August 2008	GG 31381 Notice 929	Appointment and re-appointment of Chairperson to the Tax Board for the hearing of income tax proposals Notice 929	29 August 2008
29 August 2008	GG 31381 Notice 930	Determination of interest rate for purposes of paragraph (a) of the definition of “official rate of interest” in paragraph 1 of the Seventh Schedule Notice 930	1 September 2008
29 August 2008	GG 31381 Notice 931	Determination of a date when section 22(1)(b) of the Taxation Laws Second Amendment Act, 2009 will come into operation Notice 931	29 August 2008
22 October 2008	GG 31528 Notice 1139	Notice to furnish returns for the 2008 year of assessment Notice 1139	22 October 2008

2007
Publication Date	GG and Notice Numbers	Description	Implementation Date
1 March 2007	GG 29683 Notice 189	Determination of interest rate for purposes of paragraph (a) of the definition of “official rate of interest” in paragraph 1 of the Seventh Schedule Notice 189	1 March 2007
28 March 2007	GG 29742 Notice 271	Fixing amount of tax in dispute for purposes of appeal to Tax Board Notice 271	1 May 2007
27 July 2007	GG 30102 Notice 682	Notice in terms of section 13quat(9) prescribing the time period within which a municipality must provide its UDZ report Notice 682	27 July 2007
31 August 2007	GG 30247 Notice 809	Determination of interest rate for purposes of paragraph (a) of the definition of “official rate of interest” in paragraph 1 of the Seventh Schedule Notice 809	1 September 2007
18 October 2007	GG 30384 Notice 1297	Notice to furnish returns for the 2007 year of assessment Notice 1297	18 October 2007
16 November 2007	GG 30484 Notice 1088	Recognition of stock exchange in terms of the definition of “recognised exchange” in paragraph 1 of the Eighth Schedule Notice 1088	16 November 2007

2006
Publication Date	GG and Notice Numbers	Description	Implementation Date
26 April 2006	GG 28771 Notice 403	Determination of public benefit activities for purposes of section 18A Notice 403	16 April 2006
12 May 2006	GG 28795 Notice 416	Setting out the urban development zone demarcated by Emalahleni Notice 416	12 May 2006
15 May 2006	Notice 28838 Notice 627	Notice to furnish returns for the 2006 year of assessment Notice 627	15 May 2006
2 June 2006	GG 28888 Notice 712	Tax deduction tables in terms of paragraph 9(1) of the Fourth Schedule Notice 712	1 March 2006
4 July 2006	GG 29010 Notice 669	Notice setting out particulars of areas demarcated by the municipality of Matjhabeng in terms of section 13quat, which shall constitute an urban development zone Notice 669	4 July 2006
31 August 2006	GG 29180 Notice 870	Determination of interest rate for purposes of paragraph (a) of the definition of “official rate of interest” in paragraph 1 of the Seventh Schedule Notice 870	1 September 2006

2005
Publication Date	GG and Notice Numbers	Description	Implementation Date
9 May 2005	GG 27571 Notice 702	Notice to furnish returns for the 2005 year of assessment Notice 702	9 May 2005

2004
Publication Date	GG and Notice Numbers	Description	Implementation Date
20 February 2004	GG 26026 Notice 207	Extension of period for valuation of assets in terms of paragraph 29(8) of the Eighth Schedule Notice 207	20 February 2004
1 March 2004	GG 26104 Notice 268	Determination of interest rate for purposes of paragraph (a) of the definition of “official rate of interest” in paragraph 1 of the Seventh Schedule Notice 268	1 March 2004
10 May 2004	GG 26328 Notice 767	Notice to furnish returns for the 2004 year of assessment Notice 767	10 May 2004
16 July 2004	GG 26574 Notice 845	Withdrawal of Practice Notes Notice 845	16 July 2004
16 August 2004	GG 26693 Notice 1760	Determination of rate of interest on government loans Notice 1760	1 September 2004
1 September 2004	GG 26742 Notice 1024	Determination of interest rate for purposes of paragraph (a) of the definition of “official rate of interest” in paragraph 1 of the Seventh Schedule Notice 1024	1 September 2004
14 October 2004	GG 26866 Notice 1156	Setting out urban development zones demarcated by Johannesburg and Cape Town Notice 1156	14 October 2004
10 December 2004	GG 27070 Notice 1429	Fixing amount of tax in dispute for purposes of appeal to Tax Board Notice 1429	1 January 2005
10 December 2004	GG 27077 Notice 1432	Setting out the urban development zones demarcated by Ethekwini, Tshwane, Emfuleni, Sol Plaatje, Mangaung, Buffalo City and Mbombela Notice 1432	10 December 2004

2003

Publication Date

GG and Notice Numbers

Description

Implementation Date

28 February 2003

GG 24938
Notice 278

Determination of interest rate for purposes of paragraph (a) of the definition of “official rate of interest” in paragraph 1 of the Seventh Schedule

Notice 278

1 March 2003

1 July 2003

GG 25146
Notice 950

Determination of interest rate for purposes of paragraph (a) of the definition of “official rate of interest” in paragraph 1 of the Seventh Schedule

Notice 950

1 July 2003

2002

Publication Date

GG and Notice Numbers

Description

Implementation Date

2 August 2002

GG 23661
Notice 1018

Determination of interest rate for purposes of paragraph (a) of the definition of “official rate of interest” in paragraph 1 of the Seventh Schedule

Notice 1018

1 September 2002

13 September 2002

GG 23817
Notice 1161

Determination of interest rate for purposes of the definition of “prescribed rate” in s.1*

Notice 1161

*Description corrected 3 March 2014

1 October 2002

2001
Publication Date	GG and Notice Numbers	Description	Implementation Date
27 July 2001	GG 22513 Notice 696	Determination of public benefit activities for purposes of section 18A(1)(a) Notice 696	27 July 2001
27 July 2001	GG 22513 Notice 697	Determination of activities to be activities set out in Schedule 1 to be of a philanthropic or benevolent nature for purposes of section 30(2)(a) Notice 697	27 July 2001
2 October 2001	GG 22723 Notice R.997*	Recognition of stock exchange in terms of the definition of “recognised exchange” in paragraph 1 of the Eighth Schedule Notice R.997* * The “R” was inserted in front of the number – 3 March 2014	2 October 2001
5 December 2001	GG 22901 Notice 1301	Appointment and re-appointment of Members of a Special Board for the hearing of income tax appeals in terms of section 83A(4)(a) Notice 1301	5 December 2001

2000

Publication Date

GG and Notice Numbers

Description

Implementation Date

12 May 2000

GG 21146
Notice 1727

Notice to furnish returns for the 2000 year of assessment

Notice 1727

12 May 2000

17 November 2000

GG 21733
Notice 1122

Determination of amount for purposes of appeals to specially constituted board in terms of section 83A

Notice 1122

1 December 2000

Note

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