Regulations - South African Revenue Service

Regulations may be made by the Minister under s.257 of the Tax Administration Act, 2011 regarding –

any ancillary or incidental administrative or procedural matter that is necessary to be prescribed for the proper implementation and administration of the Act
any matter under the Act that is required or permitted to be prescribed

The Regulations permitted under the Tax Administration Act, 2011, include-

the proceedings of the Tax Ombud and the limitations on the mandate of the Tax Ombud (s.257(2))
the circumstances when a Tax Clearance Certificate (TCC) may be required from a person or be issued by SARS, the period of validity of a TCC or any procedure to further regulate the issue or withdrawal of a TCC (s.257(3))
the use of other, less intrusive biological data than facial recognition, fingerprint recognition, voice recognition and iris or retina recognition (see the definition of ‘biometric information’ in s.1)
the list of organs of state or institutions with which SARS may exchange information to verify the correctness or currency of non-financial information such as addresses, contact details, identifying numbers and the name, address and contact details of a taxpayer’s employer (s.70(4))

Note on ADR Rules (previously under s.107A of the Income Tax Act, 1962)

The Rules made under section 103 of the Tax Administration Act, 2011 were published on 11 July 2014 in Notice 550 (GG 37819). They are made by the Minister of Finance and are of equal status to regulations and similar subordinate legislation.

Regulations made under any of the other tax Acts can be found on the dedicated part of the website for Regulations

2020
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 Notice R.1070	1 June 2021

2016
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 Notice R.1598	These Regulations are effective for Reporting Fiscal Years of MNE Groups beginning on or after 1 January 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 Regulation R.819	8 July 2016
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 Regulation R.210 Erratum to Regulation R.210 Note: Stakeholders are advised to check the Updated AEOI BRS which includes amendments requested by Industry.	1 March 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 Regulation R.160 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

2014
Regulation Number	Government Gazette	Publication Date	Description	Commencement Date
550	GG 37819	11 July 2014	Rules promulgated under section 103, prescribing the – procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in section 104(2) procedures for alternative dispute resolution (ADR) the conduct and hearing of appeals application on notice before a Tax Court transitional rules Notice 550 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.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 Regulation R.93 Note: A municipality established in terms of section 12 of the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998)	14 February 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 Regulation R.94 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

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