Income Tax Act, 1962 (Act No. 58 of 1962)

Notice No. 6762

24 October 2025

GG 53589

South African Revenue Services

In terms of section 18A(2)(a)(vii) of the Income Tax Act, 1962, I, Edward Christian Kieswetter, Commissioner for the South African Revenue Service, hereby prescribe, in the attached Schedule, the further information that must be contained in a receipt issued in terms of section 18A(2)(a) of the Act.

This notice replaces Notice No. 3082 published in Government Gazette No. 48104 of 24 February 2023, with effect from 1 March 2026, and applies to all receipts issued on or after that date.

E C Kieswetter

Commissioner: South African Revenue Service

Schedule

In this notice, any term or expression to which a meaning has been assigned in a “tax Act” as defined in section 1 of the Tax Administration Act, 2011, has the meaning so assigned, unless the context indicates otherwise.

2.        Further information required in terms of section 18A(2)(a)(vii) of the Income Tax Act

The following further information must be included on a receipt issued in terms of section 18A(2)(a) of the Income Tax Act:

2.1.2        Identification type and country of issue (in the case of a natural person);

2.1.3        Identification or registration number (in the case of a juristic person);

2.1.4        Trading name (if different from the registered name);

2.1.5        Income tax reference number;

2.1.6        Contact number;

2.1.7        Electronic mail address