Public Notices

The Tax Administration Act, 2011 (Act No. 28 of 2011) was promulgated on 4 July 2012 in Gazette No. 35491 and commenced on 1 October 2012, as announced by Proclamation No. 51 on 14 September 2012.

The Notices on this part of the website have been issued in terms of the Tax Administration Act, 2011.

Any other Government Notices can be found by using the navigation pane above.

An implementation date that falls on another date than the publication date of the Notice is written in bold for ease of reference.

2021
Publication Date	GG and Notice Numbers	Description	Implementation Date
19 February 2021 New!	GG 44171 Notice 101	Public notice published in terms of section 25(7) of the Tax Administration Act, 2011, extending the deadline to file Country-by-Country Report returns by persons as specified in the notice Notice 101	For persons required to file by 31 December 2020 or 31 January 2021, the due date is extended to 30 June 2021 For persons required to file by 28 February 2021, 31 March 2021, 30 April 2021, 31 May 2021 and 30 June 2021, the due date is extended to 30 July 2021
29 January 2021	GG 44119 Notice 58	Public notice, published in terms of section 25(7) of the Tax Administration Act, 2011, for extension of submission on the SARS eFiling platform of income tax returns relating to provisional taxpayers for the 2020 tax year to 15 February 2021 Notice 58	The date for submission of returns by provisional taxpayers is extended to 15 February 2021

2020
Publication Date	GG and Notice Numbers	Description	Implementation Date
20 November 2020	GG 43913 Notice 1236	Public notice, published in terms of section 25(7) of the Tax Administration Act, 2011, extending the deadline to file Country-by-Country Report returns by persons as specified in the notice. Notice 1236	20 November 2020
3 July 2020	GG 43495 Notice 741	Notice in terms of section 25 for submission of 2020 income tax returns Notice 741	The dates for submission of returns are specified in the notice

2019
Publication Date	GG and Notice Numbers	Description	Implementation Date
28 June 2019	GG 42545 Notice 342	Notice in terms of section 25 for submission of 2019 income tax returns Notice 342 Explanatory 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

2018
Publication Date	GG and Notice Numbers	Description	Implementation Date
14 December 2018	GG 42100 Notice 1372	Incidences of non-compliance by a person in terms of section 210(2) of the Tax Administration Act, 2011, that are subject to a fixed amount penalty in accordance with sections 210(1) and 211 of the Act. Notice 1372 Explanatory Note The incidence of non-compliance – that is subject to a fixed amount penalty in accordance with section 210(1) and 211 of the Act – relates to the failure by a company to submit an income tax return as and when required under the Income Tax Act for years of assessment ending during the 2009 and subsequent calendar years, where SARS has issued that company with a final demand, referring to this notice and requiring the submission of the outstanding income tax return, and the company failed to submit the return within 21 business days of the date of issue of the final demand.	14 December 2018
26 October 2018	GG 41996 Notice 1175	Incidences of non-compliance by a person in terms of section 210(2) of the Tax Administration Act, 2011, that are subject to a fixed amount penalty in accordance with sections 210(1) and 211 of the Act. Notice 1175 Explanatory Note The non-submission of returns as required in terms of the Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007), is listed as an incidence of non-compliance.	26 October 2018
15 June 2018	GG 41704 Notice 600	Notice in terms of section 25 for submission of 2018 income tax returns Notice 600	15 June 2018
11 May 2018	GG 41621 Notice 480	Incidences of non-compliance by a person in terms of section 210(2), that are subject to a fixed amount penalty in accordance with sections 210(1) and 211 of the Act Notice 480	11 May 2018
23 March 2018	GG 41512 Notice 241	Returns to be submitted by third parties in terms of section 26 Notice 241	1 March 2018

2017
Publication Date	GG and Notice Numbers	Description	Implementation Date
8 December 2017	GG 41306 Notice 1380	Public notice in terms of section 25(7), extension of deadline to 28 February 2018, to file returns under Notice 1117 published in Government Gazette 41186 of 20 October 2017 Notice 1380 Explanatory Note Following representations by recognised controlling bodies on behalf of their members’ clients, the Commissioner has issued a public notice extending the deadline for the submission of Country-by-Country report, master file and local file returns by reporting entities with reporting fiscal years beginning before 1 March 2016	8 December 2017
20 October 2017	GG 41186 Notice 1117	Public notice published in terms of section 25, requiring the submission of Country-by-Country Report, Master file and Local file returns by persons as specified in the notice Notice 1117	20 October 2017
9 June 2017	GG 40898 Notice 547	Notice in terms of section 25 for submission of 2017 income tax returns Notice 547	9 June 2017
7 April 2017	GG 40772 Notice 340	Income Tax Act, 1962, Unemployment Insurance Contributions Act, 2002, and Skills Development Levies Act, 1999 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
3 March 2017	GG 40660 Notice 193	Incidences of non-compliance by a person in terms of section 210(2), that are subject to a fixed amount penalty in accordance with sections 210(1) and 211 Notice 193 Note Section 210(2) lists incidences of non-compliance with the OECD Common Reporting Standard Regulations under section 257 that are subject to a fixed amount penalty in accordance with section 210(2) [R.210 published in Government Gazette No. 39767 of 2 March 2016]	3 March 2017
3 March 2017	GG 40660 Notice 192	Returns to be submitted by third parties in terms of section 26 Notice 192 Note Returns to be submitted by reporting financial institutions for purposes of the OECD Common Reporting Standard Regulations under section 257 [R.210 published in Government Gazette No. 39767 of 2 March 2016]	3 March 2017

2016
Publication Date	GG and Notice Numbers	Description	Implementation Date
28 October 2016	GG 40375 Notice 1334	Duty to keep records, books of account or documents in terms of section 29 Notice 1334 Briefing Note	Years of assessment commencing on or after 1 October 2016
24 June 2016	GG 40088 Notice 748	Additional considerations in terms of section 80(2) according to which an application for a binding private ruling or a binding class ruling may be rejected Notice 748	24 June 2016
15 April 2016	GG 39922 Notice 437	Method of payment of tax prescribed in terms of section 162(2) Notice 437	1 May 2016
3 February 2016	GG 39650 Notice 140	Reportable and excluded arrangements for purposes of sections 35(2) and 36(4) Notice 140	3 February 2016
6 January 2016	GG 39575 Notice 1	Returns of information to be submitted by third parties in terms of section 26 Notice 1	6 January 2016

2015
Publication Date	GG and Notice Numbers	Description	Implementation Date
22 December 2015	GG 39490 Notice 1196	National Treasury – Notice fixing the amount of the threshold for the amount of tax in dispute for purposes of an appeal to the Tax Board in terms of section 109(1)(a) Notice 1196	17 December 2015
10 July 2015	GG 38983 Notice 597	Incidences of non-compliance under section 210(2) that are subject to a fixed amount penalty in accordance with sections 210(1) and 211 Notice 597	10 July 2015
12 June 2015	GG 38874 Notice 510	Notice to furnish returns for the 2015 year of assessment Notice 510	12 June 2015
31 March 2015	GG 38666 Notice 295	Notice of addresses at which a document, notice or request is to be delivered or made for purposes of rule 2(c)(ii) and rule 3(1) read together with rule 2(c)(iii) of the rules promulgated under section 103 Notice 295	31 March 2015
16 March 2015	GG 38569 Notice 212	Reportable and excluded arrangement for purposes of sections 25(2) and 36(4) Notice 212	16 March 2015
27 February 2015	GG 38506 Notice 169	Tax Administration Act, 2011, and Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013 Return to be submitted by persons in terms of section 25 of the Tax Administration Act, 2011 and section 4(1) of the Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013 Notice 169	27 February 2015

2014
Publication Date	GG and Notice Numbers	Description	Implementation Date
25 August 2014	GG 37940 Notice 644	Rules for electronic communication promulgated under section 255(1) Notice 644	25 August 2014
27 June 2014	GG 37778 Notice 509	Returns to be submitted by third parties in terms of section 26 Notice 509 Note Refer to the dedicated page for Automatic Exchange of Information	27 June 2014
27 June 2014	GG 37778 Notice 508	Duty to keep the records, books of account or documents in terms of section 29 and in the form prescribed in terms of section 30 Notice 508 Note Refer to the dedicated page for Automatic Exchange of Information	27 June 2014
30 May 2014	GG 37690 Notice 415	Method of payment of tax in terms of section 162(2) – cheque payments amount limited to R50 000 Notice 415	30 May 2014
31 March 2014	GG 37498 Notice 223	Notice of address of service specified by the Commissioner in terms of section 11(5) with regard to any notice or process by which legal proceedings are instituted Notice 223	31 March 2014

2013
Publication Date	GG and Notice Numbers	Description	Implementation Date
21 October 2013	GG 36921 Notice 764	Method of payment prescribed in terms of section 162(2) for taxes assessed in terms of the Income Tax Act, 1962, payments of value-added tax in terms of the Value-Added Tax Act, 1991 and payments of employees’ tax in terms of Schedule 4 of the Income Tax Act, 1962 Notice 764	21 October 2013
27 August 2013	GG 36790 Notice 637	Appointment and Reappointment of chairpersons of the Tax Board in terms of s.111 for the hearing of tax appeals Notice 637	27 August 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 36565 Notice 421	Returns to be submitted by companies that have issued share warrants to bearer in terms of the Companies Act, 1926 or the Companies Act, 1973, and still have such share warrants in issue – SWB001 returns to be submitted. Notice 421 Notes An Explanatory Note is provided for ease of reference below, as well as a link to the relevant form Explanatory Note Return SWB001(Form removed after 31 July 2013 expiry date)	14 June 2013
14 June 2013	GG 36565 Notice 420	Returns to be submitted by third parties in terms of section 26 for 2013 and following years Notice 420	14 June 2013
5 April 2013	GG 36346 Notice 260	Returns of information to be submitted by third parties in terms of section 26 Notice 260	5 April 2013
8 February 2013	GG 36119 Notice 103	Additional considerations in terms of section 80(2) according to which an application for a binding private ruling or a binding class ruling may be rejected Notice 103	8 February 2013
8 February 2013	GG 36119 Notice 102	Application and cost recovery fees for binding private rulings and binding class rulings Notice 102	8 February 2013

2012
Publication Date	GG and Notice Numbers	Description	Implementation Date
28 December 2012	GG 36038 Notice 1108	Reportable arrangements for purposes of section 35(2) Notice 1108	28 December 2012
1 October 2012	GG 35733 Notice 790	Incidences on non-compliance by a person in terms of section 210(2) Notice 790	1 October 2012
1 October 2012	GG 35733 Notice 789	Distance above which a person may decline to attend an interview in terms of section 47(4) Notice 789	1 October 2012
1 October 2012	GG 35733 Notice 788	Form and manner of a report to a taxpayer on the stage of completing of an audit of section 42(1) Notice 788	1 October 2012
1 October 2012	GG 35733 Notice 787	Electronic form of record-keeping in terms of section 30(1)(b) Notice 787	1 October 2012

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