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2020
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| Regulation Number | Government Gazette | Publication Date | Description | Commencement Date | ||||
| R.1070 New! | 43781 | 9 October 2020 | Regulations for purposes of paragraph (a) of the definition of “international tax standard” in section 1 of the Tax Administration Act, 2011 | 1 June 2021 | ||||
| 691 | 43451 | 19 June 2020 | Regulations on the greenhouse gas emissions intensity benchmark prescribed for the purpose of section 11 of Carbon Tax Act, 2019
See National Treasury’s media statement and supporting documentation.
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1 June 2020 | ||||
| 690 | 43451 | 19 June 2020 | Regulations on the allowance in respect of trade exposure in respect of carbon tax liability under section 10 of the Carbon Tax Act
See National Treasury’s media statement and supporting documentation.
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1 June 2020 | ||||
| R.480 | 43258 | 29 April 2020 | Regulations issued in terms of section 27(2) of the Disaster Management Act, 2002 (Act No. 57 of 2002) | 29 April 2020 | ||||
| | | 9 April 2020 | COVID-19 Essential Goods List
An updated certifate has been published.
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8 April 2020 | ||||
| | | 3 April 2020 | COVID-19 Essential Goods List
Explanatory Note
Pursuant to this certificate (Certificate), the International Trade Administration Commission of South Africa (ITAC) hereby certifies that for the purpose of Schedule 1(8) of the Value Added Tax Act 89 of 1991, item no. 412.11/00.00/01.00 the list of essential goods set out in Annexure B of the Regulations (R.398, Government Gazette No. 43148 of 25 March 2020) under the Disaster Management Act 57 of 2002 (the Disaster Management Act) (the Annexure B list of essential goods), are goods imported for the relief of distress of all persons in South Africa as a consequence of the COVID-19 pandemic, which was declared a National Disaster on 15 March 2020 by the Minister of Cooperative Governance and Traditional Affairs in Notice No. 313 of Government Gazette No. 43096 in terms of section 27(2) of the Disaster Management Act (National Disaster).
The VAT 412.11 Mapping provides a mapping of essential goods with reference to Annexure B of the Regulations (R.398, Government Gazette No. 43148 of 25 March 2020) under the Disaster Management Act, 2002
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| R.424 | 43177 | 27 March 2020 | COVID-19 Export Control Regulation, issued under the International Trade Administration Act, 2002
Explanatory Note
SARS has been requested by the Department of Trade and Industry to add the listed goods to its prohibited and restricted list (P&R list) for purposes of export control. It is not a ban. Traders may apply to the International Trade Administration Commission (ITAC) for an export permit, and if granted the goods may be exported. |
27 March 2020 | ||||
| R.398 | 43148 | 25 March 2020 | Annexure B – Categorisation of Essential Goods and Services during Lockdown – Regulation 11A | 25 March 2020 | ||||
| 37 | 42961 | 17 January 2020 | 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 | 1 March 2020 | ||||
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2019
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|---|---|---|---|---|---|---|---|---|
| Regulation Number | Government Gazette | Publication Date | Description | Commencement Date | ||||
| 1556 | 42873 | 29 November 2019 | Regulations on carbon offsets under section 19 of the Carbon Tax Act
Also see the Media statement – Gazetting of the Carbon Offsets Regulations in terms of the Carbon Tax Act and related draft regulations for public comment
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1 June 2019 | ||||
| 429 | 42316 | 18 March 2019 | Regulations prescribing electronic services for the purpose of the definition of “electronic services” in section 1 of the Value-Added Tax Act, 1991 | 1 April 2019 | ||||
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2017
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| Regulation Number | Government Gazette | Publication Date | Description | Commencement Date | ||||
| R.383 | 40813 | 28 April 2017 | Determination of the rate of levy for 2015 tax period and payment of dates in terms of section 3 of the Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013 | 1 March 2017 as the effective date for the exchange rate, and 31 May 2017 as the due date that the levy is payable | ||||
| R.309 | 40758 | 31 March 2017 |
Regulations in terms of section 12T(8) of the Income Tax Act, 1962, on the requirements for tax free investment |
Regulations 1, 2, 4, 6, 7, 9, 10, 11 and 12 come into operation on 1 March 2017 Regulations 3, 5 and 8 come into operation on 1 April 2017 |
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| 2016 |
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| Regulation Number | Government Gazette | Publication Date | Description | Commencement Date | ||||
| R.1598 | 40516 | 23 December 2016 |
Regulations for purposes of paragraph (b) of the definition of “international tax standard” in section 1 of the Tax Administration Act, 2011
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These Regulations are effective for Reporting Fiscal Years of MNE Groups beginning on or after 1 January 2016 | ||||
| R.1161 | 40308 | 28 September 2016 |
Regulations in terms of section 12T(8) of Income Tax Act, 1962, on the requirement for tax free investment Note: Also see Press Release relating to the publication of the draft Regulations for Tax Free Savings Accounts |
1 October 2016 | ||||
| R.819 | 40128 | 8 July 2016 |
Regulation for purposes of section 70(4) of the Tax Administration Act, 2011 promulgated under section 257 of the Act, listing the organs of state or institutions to which a senior SARS official may lawfully disclose specified information |
8 July 2016 | ||||
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R.210 |
39767 | 2 March 2016 |
Regulations for purposes of paragraph (a) of the definition of “international tax standard” in section 1 of the Tax Administration Act, 2011 Note: |
1 March 2016 | ||||
| R.209 | 39765 | 1 March 2016 |
Regulations in terms of section 12T(8) of the Income Tax Act, 1962 Regulation 9 of the Regulations R.172 is hereby amended by the substitution for the date “1 March 2016” of the date “1 November 2016” |
1 March 2016 | ||||
| R.6 | 39667 | 9 February 2016 |
Special Economic Zones Act, 2014
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 | ||||
| R.160 | GG 39668 | 9 February 2016 |
Regulation for purposes of section 70(4) of the Tax Administration Act, 2011 promulgated under section 257 of the Act, listing the organs of state or institutions to which a senior SARS official may lawfully disclose specified information
Note:
The Regulation replaces, with effect from its date of publication, Regulations 93 and 94 published in Government Gazette 37307, dated 14 February 2014. |
9 February 2016 | ||||
| R..17 | GG 39582 | 7 January 2016 |
Regulations in terms of paragraph 12D(5)(a) of Seventh Schedule to the Income Tax Act, 1962, on determination of fund member category factor. |
1 March 2016 | ||||
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2015
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| Regulation Number | Government Gazette | Publication Date | Description | Commencement Date | ||||
| 1262 | GG 39538 | 18 December 2015 |
Regulations in terms of paragraph 12D(5)(b) of the Seventh Schedule to the Income Tax Act, 1962, on information to be contained in contribution certificates |
1 March 2016 | ||||
| R.723 | GG 39100 |
14 August 2015
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Amendment of paragraph 8 of Schedule 1 – Consequential amendments to item 498.00 as a result of the changes requested by the Minister of Trade and Industry to Schedule No. 4 to the Customs and Excise Act, 1964
Note:
Also refer to Tariff Amendments 2015 for Notices R.722 and R.724 amending Schedule No. 4 in this regard
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9 February 2016 See Proclamation R.6 of 2016 |
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| R.447 | GG 38836 | 29 May 2015 |
Regulations made in terms of section 74(1) read with section 23 – Requirements that must be met by a person applying for registration as a VAT vendor |
29 May 2015 | ||||
| R.446 | GG 38836 | 29 May 2015 |
Regulations made in terms of section 74(1) read with section 23 – Registration of VAT vendors |
29 May 2015 | ||||
| R.362 |
GG 38744 | 28 April 2015 |
Regulations under items (a) and (c) of the definition of “determined value” in |
1 March 2015 | ||||
| R.346 | GG 38732 | 23 April 2015 |
Regulations in terms of paragraph (d) of the definition of “research and development” in section 11D(1) on additional criteria for multisource pharmaceutical products |
1 October 2012 | ||||
| R.344 | GG 38730 | 23 April 2015 |
Regulations in terms of paragraph (e) of definition of “research and development” in section 11D(1) on criteria for clinical trials in respect or deduction for research and development |
1 October 2012 | ||||
| R.343 | GG 38729 | 23 April 2015 |
Notice in terms of section 11D(6)(b) in respect of certain categories of research and development deemed to constitute the carrying on of research and development |
23 April 2015 | ||||
| R.186 | GG 38541 | 6 March 2015 |
Regulations made under section 12L of the Income Tax Act, 1962, on the allowance for energy efficiency savings Note: Read with Regulation R.971 of 9 December 2013 |
1 April 2015 | ||||
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R.172 |
GG 38509 |
25 February 2015 |
Regulations made under section 12T(8) of the Income Tax Act, 1962, on the requirements for tax free investment
Amendment of the the Regulations made under section 72 of the Long-Term Insurance Act, 1998 |
1 March 2015 | ||||
| See R.172 | See GG 38509 | See 25 February 2015 |
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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| Regulation Number | Government Gazette | Publication Date | Description | Commencement Date | ||||
| R.1038 | GG 38345 | 18 December 2014 |
Notice in terms of section 13quat(8) of area demarcated by the Emfuleni Local Municipality as an Urban Development Zone (UDZ) |
18 December 2014 | ||||
| 550 | GG 37819 | 11 July 2014 | Rules promulgated under section 103, prescribing the –
Note:
These rules are made by the Minister of Finance and are of equal status to regulations and similar subordinate legislation |
11 July 2014 | ||||
| R.316 | GG 37580 | 2 May 2014 |
VAT Export Regulations – Regulations under section 74(1) read with paragraph (d) of the definition of “exported” in section 1(1) of the Value-Added Tax Act, 1991 Note: Also see Notice R.317 published in terms of section 64D of the Customs and Excise Act, 1964 |
2 May 2014 | ||||
| R.221 | GG 37489 | 28 March 2014 | Regulations prescribing services for the purpose of the definition of “electronic services” in section 1 of the Value-Added Tax Act, 1991 | 1 June 2014 | ||||
| R.94 | GG 37308 | 14 February 2014 |
Regulation for purposes of section 70(4) of the Tax Administration Act, 2011 promulgated under section 257 of the Act, listing the organs of state or institutions to which a senior SARS official may lawfully disclose specified information Note: Companies and Intellectual Property Commission established in terms of section 185 of the Companies Act, 2008 (Act No. 71 of 2008) |
14 February 2014 | ||||
| R.93 | GG 37308 | 14 February 2014 |
Regulation for purposes of section 70(4) of the Tax Administration Act, 2011 promulgated under section 257 of the Act, listing the organs of state or institutions to which a senior SARS official may lawfully disclose specified information Note:
A municipality established in terms of section 12 of the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998)
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14 February 2014 | ||||
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| Regulation Number | Government Gazette | Publication Date | Description | Commencement Date | ||||
| R.971 | GG 37136 | 9 December 2013 |
Regulations in terms of s.12L of the Income Tax Act, 1962, on the allowance for energy efficiency savings Notes:
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1 November 2013 | ||||
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| Regulation Number | Government Gazette | Publication Date | Description | Commencement Date | ||||
| R.1072 | GG 36002 | 14 December 2012 | Amendment of paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 in terms of section 74(3)(a) to insert item 414.00 as a consequence of the amendment in Schedule No. 4 to the Customs and Excise Act, 1964 | 1 November 2012 | ||||
| R.995 | GG 35943 | 7 December 2012 | Amendment of item 470.00 in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991, as a consequence of the amendment of rebate item 470.00 in Schedule No. 4 to the Customs and Excise Act, 1964 | 7 December 2012 | ||||
| R.633 | GG 35611 | 20 August 2012 |
Regulations made under section 12I of the Income Tax Act, 1962 – Amendment of Regulations 1, 2, 3, 5 and 6 of the Regulations published in Notice R.639 of 23 July 2010 |
1 January 2012 | ||||
| R.506 | GG 35481 | 6 July 2012 |
Amendment in paragraph 8 for Note 2(a) to item 470.00 to further regulate the exemption from value-added tax on importation of goods temporarily admitted for processing, repair, cleaning, reconditioning or for the manufacture of goods exclusively for export as a consequence to an amendment to Schedule No. 4 to the Customs and Excise Act, 1964 – ITAC Report No. 388 |
6 July 2012 | ||||
| R.255 | GG 35188 | 28 March 2012 |
Regulations prescribing the circumstances under which section 23K(2) of the Income Tax Act, 1962, does not apply |
28 March 2012 | ||||
| R.187 | GG 35102 | 2 March 2012 |
Amendment of item numbers 407.02 and 410.00 in paragraph 8 of Schedule 1 in consequence of the amendment of rebate items 407.02 and 410.00 in Schedule No. 4 of the Customs and Excise Act, 1964 |
2 March 2012 | ||||
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| Regulation Number | Government Gazette | Publication Date | Description | Commencement Date | ||||
| R.729 | GG 34596 | 16 September 2011 | Regulations made by the Department of Energy in terms of section 19 of the National Energy Act, 2008, read with section 12L of the Income Tax Act, 1962, on the allowance for energy efficiency savings
Notes:
|
When section 12L of the Income Tax Act, 1962 comes into operation
1 November 2013
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| R.219 | GG 34113 | 11 March 2011 |
Regulations made under section 13quat(9) of the Income Tax Act, 1962 – reporting requirements by municipalities regarding urban development zones |
11 March 2011 | ||||
| R.157 | GG 34046 | 1 March 2011 |
Amendment of Schedule 1 to the Value-Added Tax Act, 1991 – Amendment in paragraph 8 of item 407.00 in consequence of the amendment of rebate item 407.00 in Schedule No. 4 to the Customs and Excise Act, 1964 |
1 March 2011 | ||||
| R.154 | GG 34046 | 1 March 2011 |
Amendment of Schedule 1 to the Value-Added Tax Act, 1991 |
1 March 2011 |
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| Regulation Number | Government Gazette | Publication Date | Description | Commencement Date | ||||
| R.639 | GG 33385 | 23 July 2010 | Regulations made under section 21I of the Income Tax Act, 1962 | 23 July 2010 | ||||
| R.211 | GG 33036 | 19 March 2010 | Regulations prescribing the period within which tax payable in terms of section 8(3) shall be paid – as six months – section 8(2) | 19 March 2010 | ||||
| R.169 | GG 32994 | 1 March 2010 |
Withdrawal of the regulations to calculate the tax payable in terms of a small retailers VAT package – section 16(1) of the Value-Added Tax Act, 1991 |
1 March 2010 | ||||
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| Regulation Number | Government Gazette | Publication Date | Description | Commencement Date | ||||
| R.958 | GG 30370 | 12 October 2007 | Amendment of Item 498.00 in paragraph 8 of Schedule 1 of the Value-Added Tax Act, 1991, for exemption of VAT on importation of goods by a Customs Controlled Area Enterprize or Industrial Development Zone operator | 12 October 2007 | ||||
| R.361 | GG 29824 | 20 April 2007 |
Circumstances under which the Commissioner may waive any amount of additional tax, penalty or interest payable by specific persons in terms of section 13 of the Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006 |
20 April 2007 | ||||
| R.270 | GG 29741 | 28 March 2007 |
Transitional arrangements for municipalities following the deletion of paragraph (c) of the definition of ‘enterprise’ in s.1, the zero-rating of municipal rates and other consequential amendments
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28 March 2007 | ||||
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| Regulation Number | Regulation Number | Publication Date | Description | Commencement Date | ||||
| R.333 | GG 27455 | 8 April 2005 |
Regulations issued in terms of paragraph 3(o) of Part II of the Ninth Schedule to the Income Tax Act, 1962, to prescribe conditions for the provision of scholarships, bursaries and awards for study, research and teaching |
8 April 2005 | ||||
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| Regulation Number | Government Gazette | Publication Date | Description | Commencement Date | ||||
| R.724 | GG 26460 | 9 June 2004 |
Regulations in terms of section 30 of the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003, to give effect to the objects and purposes of Chapter 1 of that Act and to address certain unintended consequences, anomalies and incongruities |
9 June 2004 | ||||
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| Regulation Number | Government Gazette | Publication Date | Description | Commencement Date | ||||
| R.1454 | GG 25557 | 8 October 2003 | Regulations in terms of section 66(7B) of the Income Tax Act, 1962, prescribing procedures for submitting returns in electronic format and requirements for electronic signature | 8 October 2003 | ||||
| R.1368 | GG 25511 | 29 September 2003 | Regulations in terms of section 30 of the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003, to give effect to the objects and purposes of Chapter 1 of that Act and to address certain unintended consequences, anomalies and incongruities | 29 September 2003 | ||||
| R.467 | GG 24639 | 1 April 2003 | Rules promulgated under section 107A of the Income Tax Act, 1962, prescribing the procedures to be observed in lodging objections and noting appeals against assessments, procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax court | 1 April 2003 | ||||
| R.302 | GG 24941 | 28 February 2003 |
Regulations issued in terms of paragraph 4(o) of Part I of the Ninth Schedule to the Income Tax Act, 1962, to prescribe conditions for the provision of scholarships, bursaries and awards for study, research and teaching |
28 February 2003 | ||||
