• Income Tax Act, 1962 (Act No. 58 of 1962)
  • Notice No. 827 of 1962
  • Act
  • Preliminary
  • 1. Interpretation
  • Chapter I : Administration
    • 2. Administration of Act
    • 3. Exercise of powers and performance of duties
    • 4. [Repealed] Preservation of secrecy
    • 4A. Exercise of powers and performance of duties by Minister
  • Chapter II : The Taxes
    • Part I : Normal Tax
      • 5. Levy of normal tax and rates thereof
      • 6. Normal tax rebates
      • 6A. Medical scheme fees tax credit
      • 6B. Additional medical expenses tax credit
      • 6C. Solar energy tax credit
      • 6bis. [Repealed]
      • 6ter. [Repealed]
      • 6quat. Rebate or deduction in respect of foreign taxes on income.
      • 6quin. Rebate in respect of foreign taxes on income from source within Republic
      • 6sex. [Repealed] Rebate in respect of dividends tax on income of foreign companies
      • 7. When income is deemed to have accrued or to have been received
      • 7A. Date of receipt or accrual of antedated salaries or pensions and of certain retirement gratuities
      • 7B. Timing of accrual and incurral of variable remuneration
      • 7C. Loan, advance or credit granted to trust by connected person 
      • 7D. Calculation of amount of interest
      • 7E. Time of accrual of interest payable by SARS
      • 7F. Deduction of interest repaid to SARS
      • 8. Certain amounts to be included in income or taxable income
      • 8A. Gains made by directors of companies or by employees in respect of rights to acquire marketable securities
      • 8B. Taxation of amounts derived from broad-based employee share plan
      • 8C. Taxation of directors and employees on vesting of equity instruments
      • 8D. [Repealed]
      • 8E. Dividends derived from certain shares and equity instruments deemed to be income in relation to recipients
      • 8EA. Dividends on third-party backed shares deemed to be income in relation to recipients thereof
      • 8F. Interest on hybrid debt instruments deemed to be dividends in specie
      • 8FA. Hybrid interest deemed to be dividends in specie
      • 8G. Determination of contributed tax capital in respect of shares issued to a group company
      • 9. Source of income
      • 9A. Blocked foreign funds
      • 9B. [Repealed] Circumstances in which certain amounts received or accrued in relation to disposal of listed shares are deemed to be of capital nature
      • 9C. Circumstances in which certain amounts received or accrued from disposal of shares are  deemed to be of a capital nature
      • 9D. Net income of controlled foreign companies
      • 9E. [Repealed] Taxation of passive holding companies
      • 9F. [Repealed] Income from foreign sources
      • 9G. [Repealed] Taxable income in respect of foreign equity instruments
      • 9H. Change of residence, ceasing to be controlled  foreign company or becoming headquarter company
      • 9HA. Disposal by deceased person
      • 9HB. Transfer of asset between spouses
      • 9I. Headquarter companies
      • 9J. Interest of non-resident persons in immovable property
      • 9K. Listing of security on exchange outside Republic
      • 10. Exemptions
      • 10A. Exemption of capital element of purchased annuities
      • 10B. Exemption of foreign dividends and dividends paid or declared by headquarter companies
      • 10C. Exemption of non-deductible element of qualifying annuities
      • 11. General deductions allowed in determination of taxable income
      • 11A. Deductions in respect of expenditure and losses incurred prior to commencement of trade
      • 11B. [Repealed] Deductions in respect of research and development
      • 11C. [Repealed] Deduction in respect of foreign dividends
      • 11D. Deductions in respect of scientific or technological research and development
      • 11E. Deduction of certain expenditure incurred by sporting bodies
      • 11F. Deduction in respect of contributions to retirement funds
      • 11G. Deduction of expenses incurred in production of interest
      • 11bis. [Repealed]
      • 11ter. [Repealed]
      • 11quat. [Repealed]
      • 11quin. [Repealed]
      • 11sex. Deduction of compensation for railway operating losses
      • 11sept. [Repealed]
      • 11oct. [Repealed]
      • 12. [Repealed] 
      • 12A. [Repealed] 
      • 12B. Deduction in respect of certain machinery, plant, implements, utensils and articles used in farming or production of renewable energy
      • 12BA. Enhanced deduction in respect of certain machinery, plant, implements, utensils and articles used in production of renewable energy
      • 12C. Deduction in respect of assets used by manufacturers or hotel keepers and in respect of aircraft and ships, and in respect of assets used for storage and packing of agricultural products
      • 12D. Deduction in respect of certain pipelines, transmission lines and railway lines
      • 12DA. Deduction in respect of rolling stock
      • 12E. Deduction in respect of certain plant and machinery of small business corporations
      • 12F. Deduction in respect of airport and port assets
      • 12G. [Repealed] Additional Industrial investment allowance in respect of industrial assets used for qualifying strategic industrial projects
      • 12H. Additional deductions in respect of learnership agreements
      • 12I. Additional investment and training allowances in respect of industrial policy projects
      • 12J. Deductions in respect of expenditure incurred in exchange for issue of venture capital company shares
      • 12K. [Repealed]
      • 12L. Deduction in respect of energy efficiency savings
      • 12M. Deduction of medical lump sum payments
      • 12N. Deductions in respect of improvements not owned by taxpayer
      • 12NA. Deductions in respect of improvements on property in respect of which government holds a right of use or occupation
      • 12O. Exemption in respect of films
      • 12P. Exemption of amounts received or accrued in respect of government grants
      • 12Q. Exemption of income in respect of ships used in international shipping
      • 12R. Special economic zones
      • 12S. Deduction in respect of buildings in special economic zones
      • 12T. Exemption of amounts received or accrued in respect of tax free investments
      • 12U. Additional deduction in respect of roads and fences in respect of production of renewal energy
      • 13. Deductions in respect of buildings used in a process of manufacture
      • 13bis. Deductions in respect of buildings used by hotelkeepers
      • 13ter. Deductions in respect of residential buildings
      • 13quat. Deductions in respect of erection or improvement of buildings in urban development zones
      • 13quin. Deduction in respect of commercial buildings
      • 13sex. Deduction in respect of certain residential units
      • 13sept. Deduction in respect of sale of low-cost residential units on loan account
      • 14. [Repealed] Deductions in respect of ships
      • 14bis. [Repealed] Deductions in respect of aircraft
      • 15. Deductions from income derived from mining operations
      • 15A. Amounts to be taken into account in respect of trading stock derived from mining operations
      • 16. [Repealed]
      • 16A. [Repealed]
      • 17. [Repealed]
      • 17A. Expenditure incurred by a lessor of land let for farming purposes, in respect of soil erosion works
      • 18. [Repealed] Deduction in respect of medical and dental expenses
      • 18A. Deduction of donations to certain organisations
      • 18B. [Repealed]
      • 19. Concession or compromise in respect of a debt
      • 20. Set-off of assessed losses
      • 20A. Ring-fencing of assessed losses of certain trades
      • 20B. Limitation of losses from disposal of certain assets
      • 20C. Ring-fencing of interest incurred by headquarter companies
      • 21. Deduction of alimony, allowance or maintenance
      • 21bis. [Repealed]
      • 21ter. [Repealed]
      • 21quat. [Repealed]
      • 22. Amounts to be taken into account in respect of values of trading stocks
      • 22A. Schemes of arrangement involving trading stock
      • 22B. Dividends treated as income on disposal of certain shares
      • 23. Deductions not allowed in determination of taxable income
      • 23A. Limitation of allowances granted to lessors of certain assets
      • 23B. Prohibition of double deductions
      • 23C. Reduction of cost or market value of certain assets
      • 23D. Limitation of allowances granted in respect of certain assets
      • 23E. [Repealed] Provisions relating to leave pay
      • 23F. Acquisition or disposal of trading stock
      • 23G. Sale and leaseback arrangements
      • 23H. Limitation of certain deductions
      • 23I. Prohibition of deductions in respect of certain intellectual property
      • 23J. [Repealed] Limitation of allowances granted in respect of assets previously held by connected persons
      • 23K. Limitation of deductions in respect of reorganisation and acquisition transactions
      • 23L. Limitation of deductions in respect of certain short-term insurance policies
      • 23M. Limitation of interest deductions in respect of debts owed to persons not subject to tax
      • 23N. Limitation of interest deductions in respect of reorganisation and acquisition transactions
      • 23O. Limitation of deductions by small, medium or micro-sized enterprises in respect of amounts received or accrued from small business funding entities
      • 24. Credit agreements and debtors allowance
      • 24A. Transactions whereby fixed property, etc. are exchanged for shares
      • 24B. [Repealed] Transactions where shares are acquired by way of issue in exchange for shares issued
      • 24BA. Transactions where assets are acquired as consideration for shares issued
      • 24C. Allowance in respect of future expenditure on contracts
      • 24D. Deduction of certain expenditure incurred  in respect of any National Key Point or specified important place or area
      • 24E. Allowance in respect of future expenditure by sporting bodies
      • 24F. [Repealed] Allowance in respect of films
      • 24G. Taxable income of toll road operators
      • 24H. Persons carrying on trade or business in partnership
      • 24I. Gains or losses on foreign exchange transactions
      • 24J. Incurral and accrual of interest
      • 24JA. Sharia compliant financing arrangements
      • 24JB. Taxation in respect of financial assets and liabilities of certain persons
      • 24K. Incurral and accrual of amounts in respect of interest rate agreements
      • 24L. Incurral and accrual of amounts in respect of option contracts
      • 24M. Incurral and accrual of amounts in respect of assets acquired or disposed of for unquantified amount
      • 24N. Incurral and accrual of amounts in respect of disposal or acquisition of equity shares
      • 24O. Incurral of interest in respect of certain debts deemed to be in the production of income
      • 24P. Allowance in respect of future repairs to certain ships
      • 25. Taxation of deceased estates
      • 25A. Determination of taxable incomes of permanently separated spouses
      • 25B. Taxation of trusts and beneficiaries of trusts
      • 25BA. Amounts received by or accrued to certain portfolios
      • 25BB. Taxation of REITs
      • 25C. Income of insolvent estates
      • 25D. Determination of taxable income in foreign currency
      • 25E. Determination of contributed tax capital in foreign currency
      • 26. Determination of taxable income derived from farming
      • 26A. Inclusion of taxable capital gain in taxable income
      • 26B. Taxation of oil and gas companies
      • 27. Determination of taxable income of co-operative societies and companies
      • 28. Taxation of short-term insurance business
      • 28bis. [Repealed] Assessments on transfer of business undertaking by foreign company to South African subsidiary
      • 29. [Repealed] Taxable income of companies carrying on long-term insurance business
      • 29A. Taxation of long-term insurers
      • 29B. Mark-to-market taxation in respect of long-term insurers
      • 30. Public benefit organisations
      • 30A. Recreational clubs
      • 30B. Associations
      • 30C. Small business funding entities
      • 31. Tax payable in respect of international transactions to be based on arm’s length principle
      • 31A. [Repealed] Disposals of assets by non-resident persons
      • 32. [Repealed] Assessment in the case of submarine cable
      • 33. Assessment of owners or charterers of ships or aircraft who are not residents of the Republic
      • 34. [Repealed]
      • 35. [Repealed] Assessment of persons not ordinarily resident or registered, managed or controlled in the Republic who derive income from royalties or similar payments
      • 35A. Withholding of amounts from payments to non-resident sellers of immovable property
      • 36. Calculation of redemption allowance and unredeemed balance of capital expenditure in connection with mining operations
      • 37. Calculation of capital expenditure on sale, transfer, lease or cession  mining property
      • 37A. Closure rehabilitation company or trust
      • 37B. Deductions in respect of environmental expenditure
      • 37C. Deductions in respect of environmental conservation and maintenance
      • 37D. Allowance in respect of land conservation in respect of nature reserves or national parks
      • 37E. [Repealed] Application of certain provisions where taxpayer carries on value-added process
      • 37F. Determination of taxable income derived by persons previously assessable under certain other laws
      • 37G. Determination of taxable income derived from small business undertakings
      • 37H. [Repealed] Tax holiday scheme for certain companies
    • [Deleted] Part IA : Withholding tax on interest
      • 37I.  [Deleted] Definitions
      • 37J.  [Deleted] Levy of withholding tax on interest
      • 37JA. [Deleted] Liability for tax
      • 37K. [Deleted] Exemption from withholding tax on interest
      • 37L. [Repealed] Withholding and payment of withholding tax on interest by payers of interest
      • 37M. [Repealed] Payment and recovery of tax
      • 37N. [Repealed] Refund of withholding tax on interest
      • 37O. [Repealed] Currency of payments made to Commissioner 
    • Part II : Special Provisions Relation to Companies
      • 38. Classification of companies
      • 39. Redetermination of company's status
      • 40. [Repealed] Objection and appeal
      • 40A. Close corporations
      • 40B. Conversion of co-operative to company
      • 40C. Issue of shares or granting of options or rights for no consideration
      • 40CA. Acquisitions of assets in exchange for shares
      • 40D. Communications licence conversions
      • 40E. Ceasing to be controlled foreign company
    • Part III : Special rules relating to asset-for-share transactions, substitutive share-for-share transactions, amalgamation transactions, intra-group transactions, unbundling transactions and liquidation distributions
      • 41. General
      • 42. Asset-for-share transactions
      • 43. Substitutive share-for-share transactions
      • 44. Amalgamation transactions
      • 45. Intra-group transactions
      • 46. Unbundling Transactions
      • 46A. Limitation of expenditure incurred in respect of shares held in an unbundling company
      • 47. Transactions relating to liquidation, winding-up and deregistration
    • Part IIIA : Taxation of Foreign Entertainers and Sportspersons
      • 47A. Definitions
      • 47B. Imposition of tax
      • 47C. Liability for payment of tax
      • 47D. Withholding of amounts of tax
      • 47E. Payment of amounts of tax deducted or withheld
      • 47F. Submission of return
      • 47G. Personal liability of resident
      • 47H. [Repealed] Recovery of amounts paid to Commissioner
      • 47I. [Repealed] Application of certain provisions
      • 47J. Currency of payments made to Commissioner
      • 47K. Notification of specified activity
    • Part IV : Turnover tax payable by micro business
      • 48. Definitions
      • 48A. Imposition of tax
      • 48B. Rates
      • 48C. Transitional provisions
    • Part IVA : Withholding tax on royalties
      • 49A. Definitions
      • 49B. Levy of withholding tax on royalties
      • 49C. Liability for tax
      • 49D. Exemption from withholding tax on royalties
      • 49E. Withholding of withholding tax on royalties by payers of royalties
      • 49F. Payment and recovery of tax
      • 49G. Refund of withholding tax on royalties
      • 49H. Currency of payments made to Commissioner
      • 50. [Repealed]
    • Part IVB : Withholding tax on interest
      • 50A. Definitions
      • 50B. Levy of withholding tax on interest
      • 50C. Liability for tax
      • 50D. Exemption from withholding tax on interest
      • 50E. Withholding of withholding tax on interest by payers of interest
      • 50F. Payment and recovery of tax
      • 50G. Refund of withholding tax on interest
      • 50H. Currency of payments made to Commissioner
      • 51. [Repealed]
    • Part IVC : [Repealed] Withholding tax on service fees
      • 51A. [Repealed]
      • 51B. [Repealed]
      • 51C. [Repealed]
      • 51D. [Repealed]
      • 51E. [Repealed]
      • 51F. [Repealed]
      • 51G. [Repealed]
      • 51H. [Repealed]
      • 52. [Repealed]
      • 53. [Repealed]
    • Part V : Donations Tax
      • 54. Levy of donations tax
      • 55. Definitions for the purpose of this Part
      • 56. Exemptions
      • 57. Disposals by companies under donations at the instance of any person
      • 57A. Donations by spouses married in community of property
      • 57B. Disposal of the right to receive an asset which would otherwise have been acquired in consequence of services rendered or to be rendered
      • 58. Property disposed of under certain transactions deemed to have been disposed of under a donation
      • 59. Persons liable for the tax
      • 60. Payment and assessment of the tax
      • 61. Extension of scope of certain provisions of Act for purposes of donations tax
      • 62. Value of property disposed of under donations
      • 63. [Repealed] Objection and appeaI
      • 64. Rate of donations tax
    • Part VI : [Repealed]
      • 64A. [Repealed]
    • Part VII : Secondary Tax on Companies
      • 64B. Levy and recovery of secondary tax on companies
      • 64C. Certain amounts distributed deemed to be dividends
    • Part VIII : Dividends Tax
      • 64D. Definitions
      • 64E. Levy of tax
      • 64EA Liability for tax
      • 64EB. Deemed beneficial owners of dividends
      • 64F. Exemption from tax in respect of dividends other than dividends comprising distribution of assets in specie 
      • 64FA. Exemption from and reduction of tax in respect of dividends in specie
      • 64G. Withholding of tax by company declaring dividend
      • 64H. Withholding of tax by intermediaries
      • 64I. Withholding of dividends tax by insurers
      • 64J. [Repealed] STC Credit
      • 64K. Payment and recovery of tax
      • 64L. Refund of tax
      • 64LA. Refund of tax in respect of dividends in specie
      • 64M. Refund of tax in respect of dividends paid by regulated intermediaries
      • 64N. Rebate in respect of foreign taxes on dividends
    • Part IX : Value Extraction Tax
      • 64O. [Repealed] Definitions 
      • 64P. [Repealed] Levy of tax 
      • 64Q. [Repealed] Exemptions from value extraction tax
      • 64R. [Repealed] Payment and recovery of tax 
  • Chapter III : General Provisions
    • Part I : Returns
      • 65. [Repealed] Returns and payment to be in form and submitted at place prescribed by Commissioner
      • 66. Notice by Commissioner requiring returns for assessment of normal tax under this Act
      • 67. Registration as taxpayer
      • 67A. [Repealed] Registration of tax practitioners
      • 68. Income and capital gain of married persons and minor children
      • 69.  [Repealed] Duty to furnish returns as to employees, their earnings and other matters
      • 70. [Repealed] Duty of companies to furnish returns
      • 70A. [Repealed] Return of information by Portfolio of Collective Investment Scheme
      • 70B. [Repealed] Return of information in respect of financial instruments administered by portfolio administrators
      • 71. [Repealed] Return of payments in respect of bearer warrants
      • 72. [Repealed] Return as to shareholdings
      • 72A. Return relating to controlled foreign company
      • 73. [Repealed] Duty of persons submitting accounts in support of returns or preparing accounts for other persons
      • 73A. [Repealed] Record keeping by persons who render returns
      • 73B. [Repealed] Record keeping in relation to taxable capital gain or assessed capital loss
      • 73C. [Repealed] Record keeping in relation to declarations for purposes of dividends tax
      • 74. [Repealed] General provisions with regard to information, documents or things
      • 74A. [Repealed] Furnishing of information, documents... by any person
      • 74B. [Repealed] Obtaining of information, documents... at certain premises
      • 74C. [Repealed] Inquiry
      • 74D. [Repealed] Search and seizure
      • 75. [Repealed] Penalty on default
      • 75A. [Repealed] Publication of names of Offenders
      • 75B. [Repealed] Administrative penalty in respect of non-compliance
      • 76. [Repealed] Additional tax in the event of default or omission
      • 76A. [Repealed] Reportable arrangements 
    • Part IA : Advance Pricing Agreements
      • 76A. Definitions
      • 76B. Purpose
      • 76C. Persons eligible to apply
      • 76D. Fees for advance pricing agreements
      • 76E. Pre-application consultation
      • 76F. Application for advance pricing agreement
      • 76G. Amendments to advance pricing agreement application
      • 76H. Withdrawal of advance pricing agreement application
      • 76I. Rejection of advance pricing agreement application
      • 76J. Processing of advance pricing agreement application
      • 76K. Finalisation of advance pricing agreement
      • 76L. Compliance report
      • 76M. Extension of advance pricing agreement
      • 76N. Termination of advance pricing agreement
      • 76O. Record retention
      • 76P. Procedures and guidelines
    • Part IIA
      • 80A. Impermissible tax avoidance arrangements
      • 80B. Tax consequences of impermissible tax avoidance
      • 80C. Lack of commercial substance
      • 80D. Round trip financing
      • 80E. Accommodating of tax-indifferent parties
      • 80F. Treatment of connected persons and accommodating or tax-indifferent parties
      • 80G. Presumption of purpose
      • 80H. Application to steps in or parts of an arrangement
      • 80I. Use in the alternative
      • 80J. Notice
      • 80K. Interest
      • 80L. Definitions
    • Part IIB : Reportable Arrangements
      • 80M. [Repealed] Reportable arrangements
      • 80N. [Repealed] Excluded arrangements
      • 80O. [Repealed] Disclosure obligation
      • 80P. [Repealed] Information to be submitted
      • 80Q. [Repealed] Reportable arrangement reference number
      • 80R. [Repealed] Request for information
      • 80S. [Repealed] Penalties
      • 80T. [Repealed] Definitions
    • Part III : Objections and Appeals
      • 81. [Repealed] Objection against assessment
      • 82. [Repealed] Burden of proof as to exemptions, deductions, abatements, disregarding or exclusions
      • 83. [Repealed] Appeals to tax court against assessment
      • 83A. [Repealed] Appeals to tax board
      • 84. [Repealed] Summoning of witnesses and penalty for non-attendance
      • 85. [Repealed] Contempt of tax court
      • 86A. [Repealed] Appeals against decisions of a tax court
      • 87. [Repealed] Members of courts not disqualified from adjudicating
      • 88. [Repealed] Payment of tax pending appeal.
    • [Repealed] Part IIIA
      • 88A. [Repealed] Definitions
      • 88B. [Repealed] Purpose of Part
      • 88C. [Repealed] Circumstances where inappropriate to settle
      • 88D. [Repealed] Circumstances where appropriate to settle
      • 88E. [Repealed] Power to settle and disclosure
      • 88F. [Repealed] Procedure for settlement
      • 88G. [Repealed] Register of settlements and reporting
      • 88H. [Repealed] Alteration of assessment on settlement
    • Part IV : Payment and Recovery of Tax
      • 89. Appointment of day for payment of tax and interest on overdue payments
      • 89bis. Payments of employees' tax and provisional tax and interest on overdue payments of such taxes
      • 89ter. [Repealed] Accounts and recovery proceedings in respect of certain taxes
      • 89quat. Interest on underpayments and overpayments of provisional tax
      • 89quin. Calculation of interest payable under this Act
      • 89sex. [Repealed] Determination of day and time for payment of tax, interest or penalties
      • 89sept. [Repealed] Power of Minister to determine date for submission of returns and payment of tax, interest and penalties
      • 90. Persons by whom normal tax payable
      • 91. Recovery of tax
      • 91A. [Repealed] Waiver, write off or compromise of amounts payable
      • 92. [Repealed] Correctness of assessment cannot be questioned
      • 93. [Repealed] Collection of taxes under arrangements made under section 108
      • 93bis. [Repealed]
      • 94. [Repealed] Evidence as to assessments
      • 94A. [Repealed]
    • Part V : Representative Taxpayers
      • 95. [Repealed] Liability of representative taxpayer
      • 96. [Repealed] Right of representative taxpayer to indemnity.
      • 97. [Repealed] Personal liability of representative taxpayer.
      • 98. [Repealed] Company regarded as agent for absent shareholder
      • 99. [Repealed] Power to appoint agent
      • 100. [Repealed] Remedies of Commissioner against agent or trustee
      • 101. [Repealed] Public officers of companies
    • Part VI : Miscellaneous
      • 102. Refunds
      • 102A. [Repealed] Treatment of certain small tax claims and refunds
      • 103. Transactions, operations or schemes for purposes of avoiding or postponing liability for or reducing amounts of taxes on income
      • 104. [Repealed] Offences and penalties.
      • 105. [Repealed] Jurisdiction of courts
      • 105A. [Repealed] Reporting of unprofessional conduct
      • 106. [Repealed] Authentication and service of documents
      • 107. Regulations
      • 107A. [Repealed] Rules of Tax Court
      • 107B. [Repealed] Settlement of Dispute
      • 108. Prevention of, or relief from, double taxation.
      • 110. [Repealed] Determination of increase in the scale of taxation for purposes of certain leases of the right to mine for gold
      • 110bis. [Repealed]
      • 111. Repeal of laws
      • 111A. [Repealed]
      • 112. Short title and commencement.
  • Schedules
    • First Schedule : Computation of Taxable Income derived from Pastoral, Agricultural or other Farming Operations
    • Second Schedule
      • Computation of gross income by way of lump sum benefits
      • Benefits accruing upon retirement and benefits deemed to have accrued immediately prior to person's death: Deductions
      • Withdrawal or Resignation: Winding Up: Deductions
      • Transfer on or after Normal Retirement Age  but before Retirement Date: Deductions
      • Transfer between the Components of the Retirement System: Deductions
    • Third Schedule : Laws repealed
    • Fourth Schedule : Amounts to be Deducted or Withheld by Employers and Provisional Payments in respect of Normal Tax (Section 5)
      • Part 1 : Definitions
        • 1. Definitions
      • Part II : Employees' Tax
        • 2-11A. Employers to deduct tax
        • 11B. [Repealed] Standard income tax on employees
        • 11C. [Repealed] Employees’ tax payable in respect of directors of private companies
        • 12. [Repealed] Estimated assessments
        • 12A. [Repealed]
        • 13. Furnishing and obtaining of employees' tax certificates
        • 14. Employers to keep records and furnish returns
        • 15. Registration of employers
        • 16. [Repealed] Liability of representative employers and others
      • Part III : Provisional Tax
        • 17. Payment of provisional tax
        • 18. [Repealed] Exemptions
        • 19. Estimates of taxable income to be made by provisional taxpayer
        • 20. Penalty for the underpayment of provisional tax as a result of underestimation
        • 20A. [Repealed] Penalty in the event of failure to submit an estimate of taxable income timeously
        • 21. Payment of provisional tax by provisional taxpayers (other than companies)
        • 22. [Repealed] Provisional tax payments by provisional taxpayers (other than companies) whose income is normally derived wholly or mainly from farming, fishing or diamond digging
        • 23. Provisional tax payments by companies
        • 23A-24. Additional provisional tax payments
        • 25. Extension of time for payment of provisional tax
        • 26. [Repealed] Certain matters to be decided by the Commissioner
        • 27. Penalty on Late Payment of Provisional Tax
      • Part IV : General
        • 28-29. Employees' tax and provisional tax to be set off against tax liability
        • 30. Offences
        • 31. [Repealed] Recovery of employees' tax, provisional tax, penalty, additional tax and interest
        • 32. [Repealed] Extension of scope of certain provisions of Act for purposes of this Schedule 
        • 33. [Deleted]
        • 34. [Deleted]
    • Fifth Schedule : [Repealed] Loan Portions of the Normal Tax
    • Sixth Schedule : Determination of Turnover Tax Payable by Micro Businesses
      • Part 1 : Interpretation
        • 1. Definitions
      • Part II : Application of Schedule
        • 2. Persons that qualify as micro businesses
        • 3. Persons that do not qualify as micro businesses
        • 4. Permissible shares and interests
      • Part III : Taxable Turnover
        • 5. Taxable turnover
        • 6. Inclusions in taxable turnover
        • 7. Exclusions from taxable turnover
      • Part IV : Registration
        • 8. Registration
        • 9. Voluntary deregistration
        • 10. Compulsory deregistration
      • Part V : Administration
        • 11. Interim payments
        • 12. [Repealed] Estimated interim payments
      • Part VI : Miscellaneous
        • 13. Amounts received by a connected person may be included in qualifying turnover
        • 14. Record keeping
        • 15. [Repealed] Provisions of Income Tax Act to apply
    • Seventh Schedule : Benefits or Advantages Derived by reason of Employment or the Holding of any Office
      • 1. Definitions
      • 2. Taxable benefits
      • 2A.
      • 3. Determination of cash equivalent of value of taxable benefit
      • 4. Taxable Benefits Granted by Associated Institutions
      • 5. Acquisition of an asset at less than actual value
      • 6. Right of use of any asset (other than residential accommodation or any motor vehicle)
      • 7. Right of use of motor vehicle
      • 8. Meals, refreshments and meal and refreshment vouchers
      • 9. Residential accommodation
      • 10. Free or cheap services
      • 10A.
      • 11. Benefits in respect of interest on debt
      • 12. Subsidies in respect of debt
      • 12A. Contribution to a benefit fund
      • 12B. Incurral of costs relating to medical services
      • 12C. Benefits in respect of insurance policies
      • 12D. Valuation of contributions made by employers to certain retirement funds
      • 12E. Contribution to bargaining council
      • 13. Payment of employee's debt or release of employee from obligation to pay a debt
      • 13A. [Deleted]
      • 14. [Deleted]
      • 15. [Deleted]
      • 16. Benefits granted to relatives of employees and others
      • 17. Certificates by employers
      • 18. Annual statements by employers
      • 19. [Repealed] Offences
      • 20. Amendments to this Schedule
    • Eighth Schedule : Determination of Taxable Capital Gains and Assessed Capital Losses (Section 26A)
      • Part I : General
      • Part II : Taxable Capital Gains and Assessed Capital Losses
      • Part III : Disposal and Acquisition of Assets
      • Part IV : Limitation of Losses
      • Part V : Base Cost
      • Part VI : Proceeds
      • Part VII : Primary Residence Exclusion
      • Part VIII : Other Exclusions
      • Part IX : Roll-Overs
      • Part X : Attribution of Capital Gains
      • Part XI : Company Distributions
      • Part XII : Trusts, Trust Beneficiaries And Insolvent Estates
      • Part XIII : [Repealed] Foreign Currency
      • Part XIV : Miscellaneous
    • Ninth Schedule : Public Benefit Activities (Section 30)
      • Part I : Welfare and Humanitarian
      • Part II : Welfare and Humanitarian
    • Tenth Schedule : Oil and Gas Activities
      • 1. Definitions
      • 2. Rate
      • 3. Withholding taxes
      • 4. Foreign currency gains or losses
      • 5. Deductions from income derived from oil and gas activities
      • 6. Exploration and post-exploration expenses
      • 7. Disposal of oil and gas right
      • 8. Fiscal stability
    • Eleventh Schedule : Government grants exempt from normal tax (Section 12P)
• Regulations
  • Regulations under Section 107 of the Income Tax Act, 1962
    • Notice No. R. 105 of 1965
    • Part A : General
    • Part B : Appeals to the Court
    • Part C : Appeals to the Supreme Court from Decisions of the Court.
    • Part D : Standard values of Livestock
  • Regulations under paragraph (dd)(C) of the proviso to section 11(W)
    • Notice No. R. 2408 of 1982
  • Tax Holiday Regulations (Regulations under section 37H(14)
    • Notice No. R. 1989 of 1996
    • 1. Definitions
    • 2. Investment requirements
    • 3. Locations for spatial component
    • 4. Qualifying industries
    • 5. Ratio of human resource remuneration to value added
    • 6. Project deemed not to be substantially the same
    • 7. Evaluation criteria
    • 8. Evaluation, approval and monitoring
    • 9. Short title
  • Regulations made under Section 12G(7)
    • Notice No. R. 1227 of 2001
    • 1. Definitions
    • 2. Criteria for Strategic Industrial Project
    • 3. Criteria for Qualifying Strategic Industrial Project With or Without Preferred
    • 4. 
  • 2002 Regulations
    • Regulations issued in terms of Section 18A(1A), to prescribe additional requirements for purposes of that section, in respect of Public Benefit Organisations carrying on any activity contemplated in paragraph 4 of Part II of the Ninth Schedule
      • Notice No. R. 1163 of 2002
    • Regulations prescribing the steps to be taken to liquidate, wind up or deregister a company for purposes of Section 46 and Section 64B 
      • Notice No. R. 1168 of 2002
  • 2003 Regulations
    • Regulations issued in terms of paragraph 4(o) of Part I of the Ninth Schedule to the Income Tax Act, 1962 (Act No. 58 of 1962), to prescribe conditions for the provision of Scholarships, Bursaries and Awards for Study, Research and Teaching
      • Notice No. R. 302 of 2003
    • Regulations issued in terms of section 66(7B) of the Income Tax Act, 1962, prescribing procedures for submitting returns in electronic format and requirements for electronic signatures
      • Notice No. R. 1454 of 2003
      • 1. Definitions
      • 2. Provision of e-filing service
      • 3. Registration, submission of electronic return, payments and termination
      • 4. Electronic signature
  • 2007 Regulations
    • Regulations issued under Section 91A, prescribing the circumstances under which the Commissioner may write-off or compromise any amount of tax, duty, levy, charge, interest, penalty or other amount
      • Notice No. 316 of 2007
      • Part 1 : General provisions
        • 1. Definitions
        • 2. Purpose
        • 3. Application of regulations
      • Part 2 : Temporary write off of tax debt
        • 4. Temporary write-off of tax debt
        • 5. Tax debts uneconomical to pursue
      • Part 3
        • Permanent write off of tax debt
          • 6. Permanent write-off of tax debt
        • Irrecoverable at law
          • 7. Tax debts irrecoverable at law
      • Part 4 : Procedures for write-off
        • 8. Procedure for writing off a tax debt on a temporary or permanent basis
      • Part 5 : Compromise of tax debt
        • 9. Compromise of tax debt
        • 10. Request by debtor for compromise
        • 11. Consideration of request to compromise tax debt
        • 12. Circumstances where not appropriate to compromise tax debt
        • 13. Procedure for compromise of tax debt
        • 14. Commissioner not bound by compromise
      • Part 6 : Records and reporting
        • 15. Records of tax debts written off or compromised
        • 16. Reporting by Commissioner of tax debts written-off or compromised
      • Part 7 : Exercise of power to write-off or compromise
        • 17. Exercise of power to write off or compromise tax debt
        • 18. No relationship between debtor and Commissioner or delegated official
  • 2010 Regulations
    • Regulations made under Section 12I
      • Notice No. R. 639 of 2010
      • 1. Definitions
      • 2. Prerequisites for industrial policy projects
      • 3. Limitations
      • 4. Point system for qualifying as an industrial policy project
      • 5. Brownfield projects - Factors and point allocation
      • 6. Greenfield projects - Factors and point allocation
  • 2011 Regulations
    • Regulations made under Section 13quat(9) of the Income Tax Act, 1962 (Act No. 58 of 1962)
      • Notice No. R. 219 of 2011
      • 1. Definitions
      • 2. Reporting requirements in respect of buildings in urban development zones
      • 3. Reporting requirements in respect of regeneration of urban development zones
      • 4. Format of reporting
      • 5. Time periods for reporting
      • 6. Short title and commencement
      • Form A
  • 2013 Regulations
    • Regulations in terms of section 12L of the Income Tax Act, 1962, on the allowance for energy efficiency savings
      • Notice No. R. 971 of 2013
      • Preamble
      • 1. Definitions
      • 2. Procedure for claiming allowance
      • 3. Responsibilites of SANEDI
      • 4. Content of certificate
      • 5. Baseline calculation
      • 6. Limitation of allowance
      • 7. Concurrent benefits
      • 8. Short title and commencement
  • 2015 Regulations
    • Regulations in terms of section 12T(8) of the Income Tax Act, 1962, on the requirements for Tax Free Investment
      • Notice No. R. 172 of 2015
      • Preamble
      • Part I : Definitions
        • 1. Definitions
      • Part II : Issue of financial instrument and policy
        • 2. Issue of financial instrument and policy
        • 3. Advertising of tax free investment
        • 4. Accepting of amounts by product provider
        • 5. Pre-existing financial instrument or policy may not be coverted
      • Part III : Disclosure
        • 6. Disclosure by product provider
      • Part IV : Withdrawal and transfer
        • 7. Withdrawal and transfer
        • 8. Payment of amount in relation to withdrawal in respect of tax free investment
        • 9. Transfer effective date
        • 9A. Transfers by product providers
        • 9B. Product providers may refuse to accept certain transfers
        • 9C. Transfer certificates
        • 9D. Disqualification of service provider in respect of transfers
      • Part V : Returns and maturity date
        • 10. Returns in respect of tax free investments
        • 10A. Calculating rate of return in respect of tax free investment with fixed term and guaranteed return 
        • 10B. Restriction on maturity date
      • Part VI : Fees
        • 11. Fees in respect of tax free investment
        • 12. Fees in respect of withdrawal
      • Part VII : Composition of tax free investment
        • 13. Requirements in respect of composition of certain tax free investments
        • 14. Derivative instrument in respect of a tax free investment
        • 14A. Fees must be recovered from tax free investment
      • Part VIII : Transactions not allowed
        • 15. Certain transactions not allowed
        • 16. Risk cover not allowed
        • 16A. Tax free investment with underlying performance fees not allowed
      • Part IX : Compliance with regulations
        • 17. Product provider must possess operational and management capabilities
        • 18. Submission of documents by service provider
        • 19. Objection of Registrar to implementation of tax free investment
        • 20. Powers of Registrar if tax free investment fails to comply with regulations or legislation
      • Part X : Non-compliance with regulations
        • 21. Non-compliance with regulations
      • Part XI : Miscellaneous
        • 22. Short title and commencement
    • Regulations in terms of paragraph (e) of definition of "Research and Development" in section 11D(1) of the Income Tax Act, 1962, on criteria for clinical trials in respect of deduction for research and development
      • Notice No. R. 344 of 2015
      • 1. Definitions 
      • 2. Criteria for deduction for scientific or technological research and development in respect of a clinical trial
      • 3. Exclusions in respect of deduction for scientific or technological research and development in respect of a clinical trial
      • 4. Short title and commencement
    • Regulations on the other criteria for multisource pharmaceutical products for the purpose of the deduction for research and development in terms of section 11D of the Income Tax Act, 1962
      • Notice No. R. 346 of 2015
      • 1. Definitions
      • 2. Criteria for deduction for scientific or technological research and development in respect of multisource pharmaceutical products
      • 3. Short title and commencement
    • Regulations in terms of 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
      • Notice No. R. 362 of 2015
      • 1. Definitions
      • 2. Retail market value of motor vehicle
      • 3. Short title and commencement
    • Regulations in terms of paragraph 12D(5)(b) of Seventh Schedule to the Income Tax Act, 1962
      • Notice No. 1262 of 2015
      • 1. Definitions
      • 2. Persons that must prepare contribution certificate
      • 3. Signing of contribution certificate
      • 4. Preparation of contribution certificate in respect of each fund member category
      • 5. Content of contribution certificate
      • 6. Short title and commencement
  • 2016 Regulations
    • Regulations in terms of paragraph 12D(5)(a) of Seventh ...
      • Notice No. R. 17 of 2016
      • 1. Definitions
      • 2. Fund member category factor is aggregate
      • 3. Determination of defined contribution component factor
      • 4. Determination of defined benefit component factor
      • 5. Determination of underpin component factor
      • 6. Determination of risk benefit component factor
      • 7. Data to be used in respect of fund member category ...
      • 8. Short title and commencement
• Notices
  • Notices under Section 11bis(4B)
    • 1. Notice under Section 11bis (4B)
    • 2. Notice under Section 11bis (4B)
    • 3. Notice under Section 11bis (4B)
    • 4. Notice under Section 11bis (4B)
  • 2000 Notices
    • Employees Tax Deduction Tables
      • Notice No. 1151 of 2000
    • Notice to Furnish Returns for the 2000 year of assessment
      • Notice No. 1727 of 2000
  • 2001 Notices
    • Determination of Public Benefit Activities for purposes of Section 30 of the Income Tax Act
      • Notice No. R. 697 of 2001
    • Recognition of Stock Exchanges in terms of the definition of "Recognised Exchange" in paragraph 1 of the Eighth Schedule to the Income Tax Act, 1962
      • Notice No. R. 997 of 2001
  • 2005 Notices
    • Notice setting out arrangements
      • Notice No. R. 180 of 2005
  • 2006 Notices
    • Special Tax Measures relating to 2010 FIFA World Cup South Africa
      • Part I : Interpretation
        • 1. Definitions
      • Part II : Provisions relating to entities generally exempt from taxes, duties and levies
        • 2. Application of this Part
        • 3. Entities exempt from all taxes, duties and levies
        • 4. Treatment of entities for value-added tax purposes
        • 5. Registration of entity as employer for purposes of certain taxes
      • Part III : Tax treatment of certain other entities
        • 6. Application of this Part
        • 7. Income tax treatment of receipts and accruals
        • 7A. Secondary tax on companies treatment of dividends
        • 8. Value-added tax treatment of supply of goods or services
        • 8A. Registration of entity as employer for purposes of certain taxes
      • Part IV : Tax treatment of certain individuals
        • 9. Application of this Part
        • 10. Income tax treatment of receipts and accruals
      • Part V :  General provisions relating to taxes
        • 11. Disallowance of deductions relating to amounts exempt from income tax
        • 12. Certain receipts and accruals deemed not to be from source in Republic
      • Part VI :  Provisions relating to importation and re-exportation of goods
        • 13. FIFA import duty rebate arrangements
      • Part VII : Tax Treatment of the LOC
        • 14. Tax Treatment of the LOC
      • Part VIII : Miscellaneous
        • 15. Execution of documents exempt from taxes and duties
        • 16. Circumstances where provisions of this Schedule do not apply
        • 17. Exemption from fringe benefit tax on 2010 FIFA
    • Fixing of Rate per kilometer
      • Notice No. 177 of 2006
    • Notice to determine Public Benefit Activities
      • Notice No. 403 of 2006
    • Employees Tax Deduction Tables effective 1 March 2006
      • Notice No. 712 of 2006
  • 2007 Notices
    • Determination of daily allowance for meals and incidental costs
      • Notice No. 149 of 2007
    • Determination of interest rate from 1 March 2007
      • Notice No. 189 of 2007
    • Notice fixing amount of tax in dispute for purposes of appeal to Tax Board in terms of Section 83A of the Income Tax Act, 1962, and Section 33A of the Value-Added Tax Act, 1991
      • Notice No. 271 of 2007
  • 2009 Notices
    • Determination of daily allowance for meals and incidental costs
      • Notice No. 171 of 2009
    • Determination of Interest rate from 1 March 2009
      • Notice No. 180 of 2009
    • Notice in terms of Paragraph 2C of the Second Schedule
      • Notice No. 289 of 2009
    • Definition of Living Annuity
      • Notice No. 290 of 2009
    • Declaration of a person/class/category of person as employee
      • Notice No. 412 of 2009
    • Determination of interest rate from 1 July 2009
      • Notice No. 697 of 2009
    • Determination of interest rate from 1 September 2009
      • Notice No. 892 of 2009
    • Special Measures relating to Sharing of General Fuel Levy Revenue
      • 1. Fuel levy definitions
      • 2. General fuel levy revenue is direct charge
      • 3. Allocation to which metropolitan municipality is entitled
      • 4. Power to make regulations
  • 2010 Notices
    • Date by which employers must render a return
      • Notice No. 769 of 2010 
    • Manner of submission of certain returns and payments of employees' tax
      • Notice No. 1118 of 2010
    • Voluntary Disclosure Programme and Taxation Laws Second Amendment Act, 2010
      • Notice No. 1025 of 2010
      • 1. Definitions
      • 2. Administration
      • 3. Application for voluntary disclosure relief
      • 4. Requirements for valid voluntary disclosure
      • 5. No-name voluntary disclosure
      • 6. Voluntary disclosure relief
      • 7. Voluntary disclosure agreement
      • 8. Withdrawal of voluntary disclosure relief
      • 9. Assessment or determination to give effect to agreement
      • 10. Reporting
      • 11. Regulations
  • 2011 Notices
    • Determination of date on which section 13(1) and 38(1) of the Taxation Laws Second Amendment Act, 2009 (Act No. 18 of 2009), shall come into operation
      • Notice No. 50 of 2011
    • Commencement date of Part VIII of Chapter II of Income Tax Act, 1962
      • Notice No. 1073 of 2011
  • 2012 Notices
    • Determination of the Daily Amount in respect of Meals and Incidental Costs
      • Notice No. 119 of 2012
    • Fixing of rate per kilometre in respect of motor vehicles
      • Notice No. 140 of 2012
    • Exemption: Clothing and textile competitiveness program grants
      • Notice No. R. 538 of 2012 
  • 2013 Notices
    • Notice in terms of Section 13quat(8)
    • Fixing of Rate per Kilometre in respect of motor vehicles for the purposes of section 8(1)(b)(ii) and (iii) of the Income Tax Act, 1962
      • Notice No. 145 of 2013
      • 1. Definition
      • 2. Determination of rate per kilometre
      • 3. Cost scale
      • 4. Simplified method for distances...
      • 5. Effective date
    • Determination of the Daily Amount in respect of Meals and Incidental Costs for purposes of section 8(1) of the Income Tax Act, 1962 (Act No. 58 of 1962)
      • Notice No. 148 of 2013
    • Commencement of Section 12L
      • Notice No. 855 of 2013
  • 2014 Notices
    • Determination of the Daily Amount in respect of Meals and Incidental costs for purposes of section 8(1) of the Income Tax Act, 1962 (Act No. 58 of 1962)
      • Notice No. 114 of 2014
    • Fixing of Rate per Kilometre in respect of motor vehicles for the purposes of section 8(1)(b)(ii) and (iii) of the Income Tax Act, 1962
      • Notice No. 129 of 2014
      • 1. Definition
      • 2. Determination of rate per kilometre
      • 3. Cost scale
      • 4. Simplified method for distances less than 8 000 kilometres
      • 5. Effective date
  • 2015 Notices
    • Notice in terms of section 12T in respect of persons or entities that may administer financial instruments or policies as tax free investments
      • Notice No. 171 of 2015
    • Notice to furnish returns for the 2015 year of assessment
      • Notice No. 510 of 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
      • Notice No. R. 343 of 2015
  • 2016 Notices
    • Fixing of Rate per Kilometre under section 8(1)(b)(ii) and (iii)
      • Notice No. 192 of 2016
      • 1. Definition
      • 2. Determination of rate per kilometre
      • 3. Cost scale
      • 4. Simplified method for distances less than 8 000 kilometres
      • 5. Effective date
    • Date new employees’ tax deduction tables come into operation
      • Notice No. 338 of 2016
    • Notice in terms of section 12R of the Income Tax Act, 1962, regarding activities to which section 12R does not apply
      • Notice No. 446 of 2016
    • Notice to furnish returns for the 2016 year of assessment
      • Notice No. 671 of 2016
  • 2017 Notices
    • Determination of the daily amount in respect of meals and incidental costs
      • Notice No. 194 of 2017
    • Fixing of Rate per Kilometre under section 8(1)(b)(ii) and (iii)
      • Notice No. 195 of 2017
      • 1. Definition
      • 2. Determination of rate per kilometre
      • 3. Cost scale
      • 4. Simplified method for distances less than 12 000 kilometres
      • 5. Effective date
    • Notice in terms of Section 12T of Income Tax Act, 1962,  
      • Notice No. 308 of 2017
    • Returns to be submitted by a person in terms of section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 547 of 2017
      • 1. General
      • 2. Persons who must submit an income tax return
      • 3. Persons not required to submit an income tax return
      • 4. Periods within which income tax returns must be furnished
      • 5. Form of income tax returns to be submitted
      • 6. Manner of submission of income tax returns
  • 2018 Notices
    • Determination of the Daily Amount in respect of Meals and Incidental Costs for purposes of Section 8(1) 
      • Notice No.169 of 2018
    • Rate per Kilometre fixed under section 8(1)(b)(ii) and (iii) 
      • Notice No. 170 of 2018
      • 1. Definition
      • 2. Determination of rate per kilometre
      • 3. Cost scale
      • 4. Simplified method
      • 5. Effective date
    • Returns to be submitted by a person in terms of section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 600 of 2018
      • 1. General
      • 2. Persons who must submit an income tax return
      • 3. Persons not required to submit an income tax return
      • 4. Periods within which income tax returns must be furnished
      • 5. Form of income tax returns to be submitted
      • 6. Manner of submission of income tax returns
  • 2019 Notices
    • Determination of the Daily Amount in respect of Meals and Incidental Costs for purposes of Section 8(1)
      • Notice No. 268 of 2019
  • 2020 Notices
    • Determination of the Daily Amount in respect of Meals and Incidental Costs for purposes of Section 8(1) of the Income Tax Act, 1962 (Act No. 58 of 1962)
      • Notice No. 270 of 2020
    • Fixing of Rate per Kilometre in respect of Motor Vehicles for the purposes of Section 8(1)(b)(ii) and (iii) of the Income Tax Act, 1962
      • Notice No. 271 of 2020
    • Method or Formula for purposes of Determination of Amount for purposes of paragraph (b) of Definition of Living Annuity in Section 1(1) of the Act
      • Notice No. 618 of 2020
      • Notice No. 636 of 2020
    • Amount of Value of Assets that may be paid in lump sum for purposes of paragraph (c) of Definition of Living Annuity in Section 1(1) of the Income Tax Act, 1962
      • Notice No. 619 of 2020
  • 2021 Notices
    • Fixing rate per Kilometre in respect of Motor Vehicles for the purposes of Section 8(1)(b)(ii) and (iii) of the Income Tax Act, 1962
      • Notice No. 174 of 2021
    • Notice in terms of paragraph (b)(x)(cc) of the proviso to definition of "retirement annuity fund" in section 1 of the Income Tax Act, 1962 (Act No 58 of 1962)
      • Notice No. 474 of 2021
  • 2022 Notices
    • Determination of the Daily Amount in respect of Meals and Incidental Costs for purposes of Section 8(1) of the Act
      • Notice No. 1843 of 2022
    • Determination of the Daily Amount in respect of Meals and Incidental Costs for purposes of Section 8(1) of the Act
      • Notice No. 1844 of 2022
      • Schedule
    • Fixing of Rate Per Kilometre in respect of Motor Vehicles for the purposes of Section 8(1)(b)(ii) and (iii) of the Income Tax Act, 1962
      • Notice No. R. 1848 of 2022
      • 1. Definition
      • 2. Determination of rate per kilometre
      • 3. Cost scale
      • 4. Simplified method
      • 5. Effective date
  • 2023 Notices
    • Further information required in terms of Section 18A(2)(a)(vii) for purposes of a receipt issued under Section 18A(2)(a) of the Income Tax Act, 1962 (Act No. 58 of 1962)
      • Notice No. 3082 of 2023
    • Fixing of Rate Per Kilometre in respect of Motor Vehicles for the purposes of Section 8(1)(b)(ii) and (iii) of the Income Tax Act, 1962
      • Notice No. 3112 of 2023
      • 1. Definition
      • 2. Determination of rate per kilometre
      • 3. Cost scale
      • 4. Simplified method
      • 5. Effective date
    • Determination of the Daily Amount in respect of Meals and Incidental Costs for purposes of Section 8(1) of the Income Tax Act, 1962 (Act No. 58 of 1962)
      • Notice No. 3113 of 2023
      • Schedule
    • Notice in terms of Paragraph 2D of the Second Schedule to the Income Tax Act 1962 (Act No. 58 of 1962)
      • Notice No. 3356 of 2023
  • 2024 Notices
    • Fixing of Rate per Kilometre in respect of Motor Vehicles for the purposes of section 8(1)(b)(ii) and (iii) of the Act
      • Notice No. 4456 of 2024
      • 1. Definitions
      • 2. Determination of rate per kilometre
      • 3. Cost scale
      • 4. Simplified method
      • 5. Effective date
    • Determination of the Daily Amount in respect of Meals and Incidental Costs for purposes of Section 8(1) of the Act
      • Notice No. 4458 of 2024
      • Schedule
    • Exemption in terms of Section 12P(2) of amounts credited from National Revenue Fund to South African Reserve Bank for contingency reserve requirements
      • Notice No. 5086 of 2024
• Agreements
  • African Tax Administration Forum Agreement on Mutual Assistance in Tax Matters
    • Notice No. 2523 of 2022
    • Preamble
    • Article 1 : Definitions
    • Article 2 : Objective
    • Article 3 : Taxes Covered
    • Article 4 : Exchange of Information
    • Article 5 : Tax Examinations Abroad
    • Article 6 : Simultaneous Examinations
    • Article 7 : Assistance in Collection
    • Article 8 : Confidentiality
    • Article 9 : Costs
    • Article 10 : Implementation Legislation
    • Article 11 : Other International Agreements or Arrangements
    • Article 12 : Mutual Agreement Procedure
    • Article 13 : Depositary
    • Article 14 : Notification of Competent Authorities
    • Article 15 : Ratification and Entry into Force
    • Article 16 : Amendment
    • Article 17 : Accession
    • Article 18 : Signature
    • Article 19 : Withdrawal
• Proclamations
  • Determination of date of which certain provisions of the Tax Administration Act, 2011 (Act No. 28 of 2011) must come into operation
    • Proclamation No. 51 of 2012
• Rates of Normal Tax 
  • Rates of Normal Tax - 2007 to 2013
    • Rates of Normal Tax and Rebates - 2007
    • Rates of Normal Tax and Rebates - 2008
    • Rates of Normal Tax and Rebates - 2009
    • Rates or Normal Tax and Rebates - 2010
    • Rates of Normal Tax - 2012
      • Paragraph 1 - Rates of normal tax - taxable income excluding retirement
      • Paragraph 2 - Rates of normal tax - taxable income of a trust
      • Paragraph 3 - Rates of normal tax - taxable income of a company
      • Paragraph 4 - Rates of normal tax - public benefit organisation
      • Paragraph 5 - Rates of normal tax - small business corporation
      • Paragraph 6 - Rates of normal tax - micro business
      • Paragraph 7 - Rates of normal tax - taxable income including retirement
      • Paragraph 8 - Rates of normal tax
      • Paragraph 9 - Rates of normal tax
      • Paragraph 10 - Rates of normal tax
    • Rates of Normal Tax - 2013
      • Paragraph 1
      • Paragraph 2
      • Paragraph 3
      • Paragraph 4
      • Paragraph 5
      • Paragraph 6
      • Paragraph 7
      • Paragraph 8
      • Paragraph 9
      • Paragraph 10
  • Rates of Normal Tax - 2018 - Schedule I (Section 1)
  • Rates of Normal Tax - 2019 - Schedule I (Section 1)
  • Rates of Normal Tax - 2020 - Schedule I (Section 1)
  • Rates of Normal Tax - 2021 - Schedule I (Section 1)
  • Rates of Normal Tax - 2022 - Schedule I (Section 1)
  • Rates of Normal Tax - 2023 - Schedule I (Section 1)
• Rules
  • Rules under Section 107A - Objections, Appeals, Alternative Dispute Resolution
    • Notice No. R. 467 of 2003
    • Part A : Objections, Appeals and Alternative Dispute Resolution
      • 1. Definitions
      • 2. Office of Registrar
      • 3. Reasons for assessment
      • 4. Objection
      • 5. Commissioner's decision
      • 6. Notice of appeal
      • 7. Alternative Dispute Resolution
      • 8. Appeal to Board or Court
      • 9. Limitation of issues in dispute
      • 10. Statement of grounds of assessment
      • 11. Statement of grounds of appeal
      • 12. Issues in appeal
      • 13. Amendments of statement of grounds of assessment
      • 14. Discovery of documents, information or things
      • 15. Notice of expert witness
      • 16. Pre-trial conference
      • 17. Date of hearing
      • 18. Dossier
      • 19. Places at which Court sits
      • 20. Procedures not covered by Act and Rules
      • 21. Subpoenas
      • 22. Procedures in Court
      • 23. Withdrawal or concession of appeal
      • 24. Postponement or removal of case from roll
      • 25. Pagination of documents
      • 26. Extension of prescribed periods, condonation and non-compliance with rules
      • 27. Costs
      • 28. Witness fees
      • 29. Fees payable for transcripts
    • Part B : Applications on Notice
      • B1. Definitions
      • B2. Application of Part B
      • B3. Notice of motion and founding affidavit
      • B4. Delivery of notice of motion and founding affidavit
      • B5. Address and due date
      • B6. Set-down for hearing where no intention to oppose
      • B7. Notice of intention to oppose and answering affidavit
      • B8. Replying affidavit
      • B9. Set-down for hearing where no answering affidavit
      • B10. Application for date of hearing
      • B11. Application for set down by respondent
    • Part C : Transitional Arrangements
      • C1. Definitions
      • C2. Assessment issued before effective date
      • C3. Objection lodged before effective date
      • C4. Appeal noted before effective date
    • Schedules
      • Schedule A : Terms of Alternative Dispute Resolution ("ADR")
      • Schedule B : Code of Conduct for Facilitator
• Practice Notes
  • Department of Finance
    • 1: Deemed Dividend: Section 8B of the Income Tax Act, 1962
    • 2: Transactions in Credit Instruments which are Issued at a Discount
    • 3: Valuation of Trading Stock with Special Reference to the Treatment of Overhead Excess and LIFO Reserves
    • 4: Nominee Directors: Directors Fees
    • 5: Section 105A of the Income Tax Act and Section 44A of the Sales Tax Act
    • 6: Trading Stock: Consumable Stores, Spare Parts, Etc
    • 7: Moratorium: Exemption from Stamp Duty or Transfer Duty Relating to the Transfer of Marketable Securities or Property or of Rights or Obligations Under Bonds Under a Scheme for the Rationalization of a Group of Companies and the Assessment of Companies in any such Group for Income Tax Purposes in Certain Circumstances
    • 8: Deduction in Respect of Finance Charges in terms of Section 11(bB) of the Income Tax Act, 1962 (The Act)
    • 9: Determination of Tax Attributable to... Taxable Income
    • 10: Short-term Insurance Business: Contingency Reserve
    • 11: Advances Paid or Payable to Directors of Companies (including Members of Close Corporations)
    • 12: Allowance Granted in terms of Section 24 of the Income Tax Act
    • 13: Allowance Granted in terms of Section 24 of the Income Tax Act (No. 58 of 1962, as amended)
    • 14: Employees Tax Deductions  in Respect of Amounts Payable to Directors of Companies (Including Members of Close Corporations)
    • 15: Deduction in respect of Wear and Tear or Depreciation in terms of Section 11(e) of the Income Tax Act: Leased Machinery, Plant, Implements, Utensils and Articles (Including Vehicles and Equipment)
    • 16: Deduction in terms of Section 12C of the Income Tax Act (The Act) in Respect of Certain Foundations or Supporting Structures
    • 17: Taxation Implications of Bursaries and Scholarships (applies from commencement of years of assessment ended or ending on or after 1 January 1992 unless otherwise indicated)
    • 18: Circumstances in which certain amounts received or accrued in relation to the disposal of listed shares are deemed to be of a capital nature: Section 9B of the Income Tax Act, 1962 (The Act)
    • 19: Deduction in respect of Wear and Tear or depreciation in terms of Section 11(e) of the Income Tax Act: Machinery, Plant, Implements, Utensils and Articles (including Vehicles and Equipment) (excluding Leased Items as contemplated in Practice Note No. 15 dated 16 March 1992)
    • 20: Transactions, Operations or Schemes for Purposes of Avoiding or Postponing Liability for or Reducing Amounts of Taxes on Income: Section 103 of the Income Tax Act, 1962 (the Act)
    • 21: Registration of Inter Vivos Trusts
    • 22: Deduction of Recurrent Expenditure Incurred by Public Companies
    • 23: Taxation of Trusts and Trust Beneficiaries in terms of Section 25B of the Income Tax Act, 1962
    • 24: Private Use of Motor Vehicle
    • 25: Excessive Remuneration and Other Charges
    • 26: Provision for Ship Repairs in terms of Section 14(1)(C) of the Income Tax Act
    • 27: Game Farming
    • 28: Secondary Tax on Companies: Section 64C of the Income Tax Act: Certain Amounts Distributed Deemed to be Dividends: Employer Contributions to Employees' Pension, Provident and Medical Funds
    • 29: Salaries Paid to Members of Incorporated Accounting Practices
    • 30: Farming Operations: Equalised Rates of Tax
    • 31: Interest Paid on Moneys Borrowed
    • 32: Valuation Of Stock: Nurserymen
    • 33: Section 99 of the Income Tax Act: Attorneys
    • 34: Sale of Immovable Property by the Executor of a Deceased Estate
    • 35: Estate Duty: Bequest of Trust Income to Surviving Spouse: Trustee's Discretion: Deduction under Section 4(q) of the Estate Duty Act, 1955 (The Act)
    • 36: Valuation of Trading Stock
    • 37: Deduction of Fees Paid to Accountants, Bookkeepers and Tax Consultants for the Completion of Income Tax Returns
    • 38: Exemption of Stamp Duty or Transfer Duty Relating to the Transfer of Marketable Securities or Property or of Rights or Obligations under Bonds in terms of a Scheme for the Rationalisation of a Group of Companies and the Assessment of Such Group of Companies for Income Tax Purposes in Certain Circumstances
    • 39: Deduction in respect of Wear and Tear or Depreciation in terms of Section 11(e) of the Income Tax Act: Machinery, Plant, Implements, Utensils and Articles (Including Vehicles and Equipment) (Excluding Leased Items as Contemplated in Practice Note No. 15 Dated 16 March 1992)
    • 40: Lump Sum Benefits Derived from a Pension or Provident Fund on Retirement
    • 41: Stamp duty: Exemption from Stamp duty in terms of Item 15(3)(nA) of Schedule 1 to the Stamp Duties Act, 1968 (the Act), in respect of the Registration of Transfer of Marketable Securities resulting from Arbitrage Transactions
    • 42: Processes of Manufacture, Processes similar to a Process of Manufacture and Processes not regarded as Processes of Manufacture or Processes similar to a Process of Manufacture
    • 43: Treatment of Certain types of Policy Loans
    • 44: Doubtful Debts: Exporters: Credit not Covered by Insurance
  • South African Revenue Service
    • 1: Provision for Ship Repairs in terms of Section 14(1)(c) of the Income Tax Act
    • 2: Determination of Taxable Income where Financial Assistance has been granted by a Non-Resident of the Republic to a Resident of the Republic
    • 3: Stamp Duty: Mortgage Bonds and Costs Clauses
    • 4: The treatment of gains and losses on Foreign Exchange transactions in terms of Section 24I
    • 5: Stamp Duty Income Tax Secondary Tax on Companies etc
    • 6: Game Farming
    • 7: Determination of the Taxable Income of certain persons from International Transactions: Transfer Pricing (Section 31)
    • Practice Note 7 of 1999: Addendum
    • 8: Income Tax - Exemption from Income Tax in terms of Section 10(1)(e) of the Income Tax Act, 1962
  • Withdrawal of Practice Notes
    • Notice No. 845 of 2004
    • Withdrawal of Practice Notes
    • Withdrawal of Practice Notes 8 and 16
    • Withdrawal of Practice Notes 17