Proclamations - South African Revenue Service

All Proclamations published in terms of any of the Acts administered by SARS, have been grouped together on this area of the website and are arranged according to their numbers within the particular year they have been published.

The implementation date is indicated in the ‘Commencement Date’ column and where the implementation date differs from the date of publication, it has been written in bold text for ease of reference.

2020
Proclamation Number	Government Gazette	Publication Date	Description	Commencement Date
No. 20, 2020 New!	GG 43341	22 May 2020	Determining of date on which section 20(1) of Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016) amending section 76C of the Customs and Excise Act, 1964 relating to set-off of refunds against amounts owing, comes into operation Proclamation No. 20	22 May 2020

2017
Proclamation Number	Government Gazette	Publication Date	Description	Commencement Date
No. 16, 2017	GG 40772	7 April 2017	Appointment and reappointment of Members of the Tax Court under sections 116 and 120 of the Tax Administration Act, 2011 Proclamation No. 16	7 April 2017

2016

Proclamation Number

Government Gazette

Publication Date

Description

Commencement Date

No. R.6, 2016

GG 39667

9 February 2016

Special Economic Zones Act, 2014

Proclamation R.6

The Special Economic Zones Act, 2014 (Act No. 16 of 2014) has been determined by proclamation to come into operation with effect from 9 February 2016.

At the same time, Regulations were made under section 41 of the Act and published as part of the proclamation. The implementation date for these Regulations is 9 February 2016.

Note:
Stakeholders are advised to look for legislative amendments linked to the commencement of the Special Economic Zones Act, 2014 in the Amendment Acts (from 2014) and under the Rule Amendments.

9 February 2016

2015
Proclamation Number	Government Gazette	Publication Date	Description	Commencement Date
No. 17, 2015	GG 38653	30 March 2015	Amendment of Schedule 1 to the South African Revenue Service Act, 1997 Proclamation No. 17	30 March 2015

2014
Proclamation Number	Government Gazette	Publication Date	Description	Commencement Date
No. 80, 2014	GG 38285	5 December 2014	Appointment and reappointment of Members of the Tax Court under sections 116 and 120 of the Tax Administration Act, 2011 Proclamation No. 80	5 December 2014
No. 28, 2014	GG 37597	29 April 2014	Commencement of Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013 (Act No. 36 of 2013) determined for 1 May 2014 Proclamation No. 28	1 May 2014
No. 27, 2014	GG 37597	29 April 2014	Commencement of Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013 (Act No. 35 of 2013) determined for 1 May 2014 Proclamation No. 27	1 May 2014

2013
Proclamation Number	Government Gazette	Publication Date	Description	Commencement Date
No. 13, 2013	GG 36509	30 May 2013	Amendment of Schedule 1 to the South African Revenue Service Act, 1997 Proclamation No. 13	30 May 2013

2012
Proclamation Number	Government Gazette	Publication Date	Description	Commencement Date
No. 8, 2012	GG 35041	20 February 2012	Appointment and reappointment of Members of Tax Courts in terms of section 83(5) of the Income Tax Act, 1962 Proclamation No. 8	20 February 2012
No. 19, 2012	GG 35133	19 March 2012	Customs and Excise modernisation provisions – sections 90(1)(a) to (c); 91(1)(a); 93(1)(a), (b), (g), (h) and (i); 94(1)(a) to (d) and 95(1)(a) of Revenue Laws Amendment Act, 2007 Proclamation No. 19	1 April 2012
No. 51, 2012	GG 35687	14 September 2012	Determination of the dates on which certain provisions of the Tax Administration Act, 2011, must come into operation Proclamation No. 51 *Note the exceptions listed in the Schedule	1 October 2012
2011
Proclamation Number	Government Gazette	Publication Date	Description	Commencement Date
No. 35, 2011	GG 34356	20 June 2011	Customs and Excise accredited client status – s.36(1) of Revenue Laws Second Amendment Act, 2008 Proclamation No. 35	1 August 2011
2010
Proclamation Number	Government Gazette	Publication Date	Description	Commencement Date
No. 56, 2010	GG 33598	1 October 2010	Reappointment of Members of Tax Courts in terms of s. 83(5) of the Income Tax Act, 1962 Proclamation No. 56	1 October 2010
2009
Proclamation Number	Government Gazette	Publication Date	Description	Commencement Date
No. 74, 2009	GG 32724	26 November 2009	Schedule 1 to the South African Revenue Service Act, 1997 Proclamation No. 74	26 November 2009
No. 942, 2009	GG 32605	30 September 2009	Transaction value in terms of sections 65 and 67 of the Customs and Excise Act, 1964 – sections 97(1) and 98(1)(a) and (c) of Revenue Laws Amendment Act, 2008 Proclamation No. 942	1 October 2009
2008
Proclamation Number	Government Gazette	Publication Date	Description	Commencement Date
No. 13, 2008	GG 30941	1 April 2008	Reportable arrangements – sections 5(1) and 6(1) of Revenue Laws Second Amendment Act, 2006 Proclamation No. 13	1 April 2008
No. 37, 2008	GG 31410	12 September 2008	Electronic communication in terms of sections 7 and 101A of the Customs and Excise Act, 1964 – sections 12(1) and 33(1) of Revenue Laws Second Amendment Act, 2006 and section 11(1) of Taxation Laws Second Amendment Act, 2007 Proclamation No. 37	1 October 2008
No. 62, 2008	GG 31763	31 December 2008	Administrative penalty in respect of non-compliance – section 15(1) of Taxation Laws Amendment Act, 2008 Proclamation No. 62	31 December 2008
2007
Proclamation Number	Government Gazette	Publication Date	Description	Commencement Date
No. 12, 2007	GG 29921	1 June 2007	Implementation of Part A and Part B of Chapter XA to the Customs and Excise Act, 1964 (alternative dispute measures) Proclamation No. 12	4 June 2007
No. 27, 2007	GG 30338	28 September 2007	Advance Tax Rulings – section 12(1) of the Second Revenue Laws Amendment Act, 2004 Proclamation No. 27	1 October 2007
No. 36, 2007	GG 30508	30 November 2007	Security of goods and non-intrusive inspections – sections 7(1)(m), 9(1) and 34(1) of Revenue Laws Second Amendment Act, 2006 Proclamation No. 36	15 January 2008
2006
Proclamation Number	Government Gazette	Publication Date	Description	Commencement Date
No. 31, 2006	GG 29072	28 July 2006	Foreign Entertainers and Sportspersons – section 44(1) of the Revenue Laws Amendment Act, 2005 Proclamation No. 31	1 August 2006
No. 43, 2006	GG 29263	12 September 2006	Advance Tax Rulings – section 12(1) of the Second Revenue Laws Amendment Act, 2004 Proclamation No. 43	1 October 2006
2005
Proclamation Number	Government Gazette	Publication Date	Description	Commencement Date
No. 4, 2005	GG 27209	28 January 2005	Reportable Arrangements Proclamation No. 4	1 March 2005
No. 14, 2005	GG 27427	1 April 2005	Exemptions from Value-Added Tax Proclamation No. 14	1 April 2005
No. 25, 2005	GG 27681	17 June 2005	Exemptions from Income Tax Proclamation No. 25	1 July 2005
2004
Proclamation Number	Government Gazette	Publication Date	Description	Commencement Date
No. 22, 2004	GG 26204	30 March 2004	Agents – section 80 to the Customs and Excise Act, 1964 Proclamation No. 22	1 April 2004
No. 62, 2004	GG 27139	18 December 2004	Value-added tax and other aspects for Customs Controlled Areas (CCAs) – section 21A of the Customs and Excise Act, 1964 Proclamation No. 62	1 January 2005
2003
Proclamation Number	Government Gazette	Publication Date	Description	Commencement Date
No. 27, 2003	GG 24639	1 April 2003	Abolition of Special Courts for hearing income tax appeals and establishment of Tax Courts Proclamation No. 27	1 April 2003
No. 28, 2003	GG 24639	1 April 2003	Objection and appeal procedures Proclamation No. 28	1 April 2003
No. 29, 2003	GG 24639	1 April 2003	Rates of interest charged on outstanding taxes, duties, levies and interest paid by SARS on refunds Proclamation No. 29	1 April 2003
2002
Proclamation Number	Government Gazette	Publication Date	Description	Commencement Date
No. 12, 2002	GG 23133	15 February 2002	Registration – section 45(1) of Revenue Laws Amendment Act, 2001 Proclamation No. 12	15 February 2002
No. 19, 2002	GG 23196	1 March 2002	Licensing of Remover of Goods in Bond – sections 37(1), 38(1) and 48(1) of Revenue Laws Amendment Act, 2001 Proclamation No. 19	1 March 2002
No. 28, 2002	GG 23284	1 April 2002	Implementation of Unemployment Insurance Contributions Act, 2002 Proclamation No. 28	1 April 2002
No. 58, 2002	GG 23600	5 July 2002	Schedule 1 to the South African Revenue Service Act, 1997 Proclamation No. 58	5 July 2002
No. 71, 2002	GG 23894	1 October 2002	Introduction of special provisions in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored – sections 40(1) and 41(1) of Revenue Laws Amendment Act, 2001 Proclamation No. 71	1 October 2002
No. 85, 2002	GG 24143	13 December 2002	Enabling provisions to regulate electronic communication – section 101A of the Customs and Excise Act, 1964 Proclamation No. 85	13 December 2002
2001
Proclamation Number	Government Gazette	Publication Date	Description	Commencement Date
No. 34, 2001	GG 22405	29 June 2001	Public Benefit Organisations Proclamation No. 34	15 July 2001

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