The Government Notices on this page have been issued in terms of other tax Acts than those that can be found through the navigation pane above.
These Notices have been arranged in the year they were published per the particular other tax Act in terms of which they were published.
Where the implementation date differs from the publication date, it is written in bold text for ease of reference.
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2020 |
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Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013 |
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 17 July 2020 | GG 43528 Notice 789 |
Determination of rate of levy for 2018 tax period and payment date in terms of section 3 | 2 March 2020 as the effective date for the exchange rate, and 31 August 2020 as the due date that the levy is payable |
Rules of the National Assembly |
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 23 October 2020 New! |
GG 43830
Notice 1106
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Explanatory summary of the Tax Administration Laws Amendment Bill, 2020 | 23 October 2020 |
| 17 June 2020 |
GG 43443
Notice 674
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Explanatory summary of the Disaster Management Tax Relief Administration Bill, 2020
Explanatory Note
The Minister of Finance intends to introduce the Disaster Management Tax Relief Administration Bill, 2020, in the National Assembly on 24 June 2020. |
17 June 2020 |
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Disaster Management Act, 2002 (COVID-19)
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 3 June 2020 | GG 43384 Notice 305 |
Notice of Expiration of VAT Certificate issued in terms of Schedule 1(8) of the Value-Added Tax Act, 89 of 1991, Item 412.11/00.00/01.00
Explanatory Note
This notice serves to advise interested parties that the global Value-Added Tax (VAT) Certificate issued by the International Trade Administration Commission of South Africa (ITAC) on 8 April 2020 under Schedule 1(8) of the Value-Added Tax Act, 89 of 1991, Item No. 412.11/00.00/01.00 (Rebate Item 412.11) will expire at midnight on Friday, 5 June 2020. |
3 June 2020 |
| 28 May 2020 | GG 43361 Notice 296 |
Notice of Expiration of Rebate Certificates issued under Rebate Item 412.11/00.00/01.00 in terms of Fourth Schedule to the Customs and Excise Act, 91 of 1964
Explanatory Note
This notice serves to remind interested parties that all rebate certificates issued by the International Trade Administration Commission of South Africa (ITAC) under Rebate Item 412.11/00.00/01.00 (Rebate Item 412.11) of the Fourth Schedule to the Customs and Excise Act, 91 of 1964 will expire at midnight on Sunday, 31 May 2020. ITAC will not be issuing new certificates after 31 May 2020. |
28 May 2020 |
| 4 May 2020 | GG 43266 Notice 487 |
Direction by the Minister of Finance in terms of the regulations (R.480) issued by the Minister of Cooperative Governance and Traditional Affairs in terms of section 27(2) of the Disaster Management Act, 2002 (Act No. 57 of 2002) – Essential financial services | 4 May 2020 |
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15 March 2020
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GG 43096 Notice 313 |
Declaration of COVID-19 as a national disaster
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15 March 2020 |
| 15 March 2020 | GG 43096 Notice 312 |
Classification of COVID-19 as a national disaster
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15 March 2020 |
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2019
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Rules of the National Assembly
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
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28 October 2019
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GG 42800 Notice 1388 |
Explanatory summary of the Tax Administration Laws Amendment Bill, 2019 |
30 October 2019 |
| 5 February 2019 | GG 42216 Notice 60 |
Explanatory summary of the Customs and Excise Amendment Bill |
5 February 2019 |
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Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 12 April 2019 | GG 42391 Notice 215 |
Determination of rate of levy for 2017 tax period and payment date published |
1 March 2019 as the effective date for the exchange rate, and 31 May 2019 as the due date that the levy is payable |
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Skills Development Levies Act, 1991
Unemployment Insurance Contributions Act, 2002
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| 17 May 2019 | GG 42464 Notice 684 |
Dates upon which employers must render returns (EMP501) as prescribed in ─
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17 May 2019 |
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Promotion of Access to Information Act, 2000
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| 19 July 2019 | GG 42584 Notice 997 |
Manual on the Promotion of Access to Information Act, 2000 Explanatory Note |
19 July 2019 |
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2018
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Employment Tax Incentive Act, 2013
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 6 July 2018 | GG 41759 Notice 700 |
Designation by the Minister of Finance, in terms of section 6(a), of the Employment Tax Incentive Act, 2013 Explanatory Note Please see Income Tax Notices for more information about the special economic zones. |
1 August 2018 |
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 19 October 2018 | GG 41987 Notice 648 |
Explanatory summary of the Tax Administration Laws Amendment Bill, 2018 | 19 October 2018 |
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Skills Development Levies Act, 1991
Unemployment Insurance Contributions Act, 2002
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 2 March 2018 | GG 41473 Notice 168 |
Dates upon which employers must render returns (EMP501) as prescribed in –
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2 March 2018 |
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2017
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Rules of the National Assembly |
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 13 October 2017 |
GG 41178
Notice 1104
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Explanatory summary of the Tax Administration Laws Amendment Bill, 2017
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13 October 2017 |
Taxation Laws Amendment Act, 2009 |
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 21 April 2017 | GG 40793 Notice 364 |
Allocations to be made to the metropolitan municipalities from the General Fuel Levy Revenue in terms of item 3(2)(a) of Schedule 1 to Taxation Laws Amendment Act No. 17 of 2009
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21 April 2017 |
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Skills Development Levies Act, 1991
Unemployment Insurance Contributions Act, 2002
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 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 | 7 April 2017 |
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2016
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Rules of the National Assembly |
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 7 October 2016 | GG 40334 Notice 1228 |
Explanatory summary of the Tax Administration Laws Amendment Bill, 2016 |
7 October 2016 |
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23 September 2016
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GG 40293
Notice 1142 |
Explanatory summary of the Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Bill, 2016
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23 September 2016 |
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2015
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Use of Official Languages Act, 2012 |
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
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23 November 2015
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GG 39439
Notice 1171 |
SARS’s official language policy published in terms of section 4(2)(h)
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23 November 2015 |
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2015
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Unemployment Insurance Contributions Act, 2002 Skills Development Levies Act, 1991 |
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
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27 March 2015
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GG 38618
Notice 262
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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 Act, 1991
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27 March 2015 |
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Collective Investment Schemes Control Act, 2002
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 17 April 2015 |
GG 38693 Notice 84 |
Financial Services Board (FSB) Notice – |
17 April 2015 |
| 1 April 2015 |
GG 38626 Notice 70 |
Financial Services Board (FSB) Notice –
Amendment of Notice 52 published on 6 March 2015 on the requirements for certain hedge funds
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1 April 2015 |
| 6 March 2015 |
GG 38540
Notice 53
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Financial Services Board (FSB) Notice –
Determination of conditions and the manner in which participatory interest in collective investment schemes in securities, property and participation bonds may be issued to an investor as a tax free investment under sections 46, 51 and 114(4)(b)
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6 March 2015 |
| 6 March 2015 |
GG 38540 Notice 52 |
Financial Services Board (FSB) Notice –
Determination of requirements for certain hedge funds under sections 42, 90(2) and (4) and 114(4)(b)
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6 March 2015 |
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Long-Term Insurance Act, 1998
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 25 February 2015 |
NB:
See Regulation R.170 published in GG 38507 for the final publication of this Draft Notice
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Tax Free Savings and Investment Accounts
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:
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1 March 2015 |
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Rules of the National Assembly |
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
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22 October 2015
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GG 39310
Notice 1003 |
In terms of Rule 241(1)(c) of the Rules of the National Assembly, the Minister announces his intention to introduce the Tax Administration Laws Amendment Bill, 2015 on 27 October 2015
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27 October 2015 |
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2014
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Employment Tax Incentive Act, 2013
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
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18 December 2014
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GG 38346 Notice 1039 |
Notice in terms of section 14(3) of coming into operation of section 10 of the Employment Tax Incentive Act, 2013 |
19 December 2014 |
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Taxation Laws Amendment Act, 2009
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
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13 May 2014 |
GG 37636
Notice 359
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Allocations to Metropolitan Municipalities of General Fuel Levy Revenue under section 3(2)(a) of Schedule 1 to the Taxation Laws Amendment Act, 2009
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13 May 2014 |
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Unemployment Insurance Contributions Act, 2002
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16 May 2014
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GG 37646 Notice R.369 |
Date upon which the employer must render a return as prescribed in section 8(2A)
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16 May 2014 |
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Skills Development Levies Act, 1999
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16 May 2014
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GG 37646
Notice R.369
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Date upon which the employer must render a return as prescribed in section 6(2A)
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16 May 2014 |
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Rules of the National Assembly
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17 October 2014
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GG 38106 Notice 890 |
In terms of Rule 241(1)(c) of the Rules of the National Assembly, the Minister announces his intention to introduce the Tax Administration Laws Amendment Bill, 2014 on 22 October 2014 |
17 October 2014 |
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2013
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Taxation Laws Amendment Act, 2011
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 2 July 2013 |
GG 36627
Notice 463
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Determination of a date on which section 13(1) of the Taxation Laws Amendment Act, 2011 (Act No. 24 of 2011) shall come into operation – Implementation of section 6quin of the Income Tax Act, 1962
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1 July 2013 |
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Rules of the National Assembly |
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| 18 October 2013 |
GG 36941 Notice 1034 |
Explanatory summary of the Tax Administration Laws Amendment Bill, 2013 – Intention to be introduced in the National Assembly on 24 October 2013 |
18 October 2013 |
| 18 October 2013 |
GG 36945 Notice 1038 |
Explanatory summary of the Customs and Excise Amendment Bill, 2013 – Intention to be introduced in the National Assembly on 24 October 2013 |
18 October 2013 |
| 18 October 2013 |
GG 36945 Notice 1039 |
Explanatory summary of the Customs Control Bill, 2013 – Intention to be introduced in the National Assembly on 24 October 2013 |
18 October 2013 |
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2012
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Unemployment Insurance Contributions Act, 2002
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 26 September 2012 |
GG 35715 Notice 783 |
Determination of limit on amount of remuneration for purposes of determination of contribution in terms of section 6 – Limit determined as R14 872 |
1 October 2012 |
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Rules of the National Assembly |
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 22 October 2012 |
GG 35813
Notice 869
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In terms of Rule 241(1)(c) of the Rules of the National Assembly, the Minister announces his intention to introduce the Tax Administration Laws Amendment Bill, 2012 on 25 October 2012
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22 October 2012 |
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2011
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|---|---|---|---|
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Taxation Laws Second Amendment Act, 2009
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 28 January 2011 |
GG 33977
Notice 50 |
Determination of a date on which sections 13(1) and
38(1) come into operation |
1 February 2011 |
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Exchange Control Amnesty and Amendment of Taxation Laws Amendment Act, 2003
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| Publication date | GG and Notice Numbers | Description | Implementation Date |
| 4 February 2011 |
GG 33983 Notice 57 |
Termination of existence of the Amnesty Unit with effect from 4 February 2011 |
4 February 2011 |
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Short-Term Insurance Act, 1998
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| Publication date | GG and Notice Numbers | Description | Implementation Date |
| 28 October 2011 |
GG 34715 Notice 169 |
Financial Services Board – Notice on the prescribed requirements for the calculation of the value of the assets, liabilities and capital adequacy requirement of short-term insurers in terms of the Short-Term Insurance Act, 1998 |
1 January 2012 |
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2010
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Voluntary Disclosure Programme and Taxation Laws Amendment Act, 2010
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
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5 November 2010
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GG 33731
Notice 1026
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Determination of a period within which a valid voluntary disclosure may be made to be from 5 November 2010 to 31 October 2011
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5 November 2010 |
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2003
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|---|---|---|---|
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Revenue Laws Amendment Act, 2001
Second Revenue Laws Amendment Act, 2001
Revenue Laws Amendment Act, 2002
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| Publication Date | GG and Notice Numbers | Description | Implementation Date |
| 1 April 2003 |
GG 24639
Notice 30
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Fixing 2 April 2003 as the date for the implementation of various provisions relating to petroleum and other goods liable to excise duty
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2 April 2003 |
