To locate information about this keyword, please select one of the subentries in the list.

"retirement annuity fund" [Repealed 1 July 2009 1 March 2006 1 March 2007 1 March 2009 1 September 2009 12 000 kilometres 1962 2000 Notices 2000 year of assessment 2001 Notices 2002 Regulations 2003 Regulations 2006 Notices 2007 Notices 2007 Regulations 2009 2009 Notices 2010 2010 FIFA 2010 FIFA World Cup 2010 FIFA World Cup South Africa 2010 Notices 2010 Regulations 2011 Notices 2011 Regulations 2012 Notices 2013 2013 Notices 2013 Regulations 2014 Notices 2015 2015 Notices 2015 Regulations 2015 year of assessment 2016 Notices 2016 year of assessment 2017 Notices 2018 Notices 2019 Notices 2020 Notices 2021 2021 Notices 2022 2022 Notices 2023 Notices 2024 Notices 8 000 kilometres a tax free investment Abatements Absent shareholder Accepting of Accession accommodating Accommodating of tax-indifferent parties Accountants Accounting Practices Accounts Accrual accruals accrued acquired in consequence Acquisition Acquisition of Assets acquisition transactions Acquisitions of assets Act Act 17 of 2009 Act 58 of 1962 Act and Rules Act No. 18 of 2009 Act No. 28 of 2011 Act No. 58 of 1962 activities Actual Value Additional deduction Additional deductions Additional investment Additional medical expenses Additional Provisional Tax additional tax Address and due date Adjudicating administer financial instruments Administration Administration of Act Administrative penalty advance advance pricing agreement advance pricing agreement application Advance Pricing Agreements Advances Paid Advantages Advertising of African Tax Administration Agent aggregate agreement Agreements Agricultural Aircraft aircraft hangars Alimony Allocation Allowance allowance for allowances Alteration of assessment alternative Alternative Dispute Resolution Amalgamation transactions amended by Act 7 of 2010 Amendment Amendments of Amendments to Amendments to this Schedule amount in amount of interest Amount of Value of Assets Amounts amounts by amounts credited from National Revenue Fund Amounts distributed Amounts received Amounts received by or accrued to portfolios Amounts to be Deducted an asset and policy Annual Statements Antedated salaries any amount of Appeal noted Appeal to Appeals Application Application for Application for advance pricing agreement Application of Application of Schedule Applications on Notice Appointment appropriate aprons Arbitrage area demarcated by city of Cape Town arrangement Arrangements arrangements made Article 1 Article 10 Article 11 Article 12 Article 13 Article 14 Article 15 Article 16 Article 17 Article 18 Article 19 Article 2 Article 3 Article 4 Article 5 Article 6 Article 7 Article 8 Article 9 Articles Assessed Capital Losses assessed losses Assessment Assessment issued Assessments Asset Asset-for-share transactions assets assets are acquired assets used for storage Assistance in Collection Associated Institutions Associations Attorneys Attribution of Capital Gains Authentication Awards for Study bargaining council Base Cost Baseline calculation Bearer warrants becoming headquarter company before effective date Beneficiaries Benefit Fund Benefits Bequest between spouses Binding Blocked foreign funds Board or Court Body corporate Bonds Bookkeepers broad-based employee share plan Brownfield projects buildings business Calculating rate of return Calculation cannot be questioned capital Capital expenditure Capital Gains Tax Capital nature carrying on trade cash equivalent category category factor category factor calculations Ceasing certain Certain amounts certain categories certain debts certain individuals Certain matters certain other entities certain persons certain provisions certain provisions of Act certain public benefit organisations certain residential units certain retirement funds certain returns and payments certain shares certain ships certain tax free investments certain taxes Certain transactions Certificates Change of residence Chapter I Chapter II Chapter III charge Charterers cheap services Circumstances Circumstances where not appropriate claiming allowance class Classification Close corporations Closure clothing Code of Conduct for Facilitator Collection of taxes collective investment schemes in securities come into operation comes into operation Commencement Commencement of Section 12L commercial buildings commercial substance Commissioner Commissioner may Commissioners decision Communications licence conversions Community of property Companies companies credit company company declaring dividend Company Distributions company shares Compensation Compliance Compliance report Compliance with regulations composition of compromise compromise of amounts payable Compromise of tax debt compromise tax debt compromised Compulsory deregistration Concession concession of appeal Concurrent benefits condonation and Confidentiality connected person connected persons consideration Consideration of request to constitute the carrying on Consumable Stores Contempt Content of Content of certificate Contingency Reserve contingency reserve requirements Contracts contributed tax capital Contribution contribution certificate contributions made controlled Conversion Co-operative societies Correctness Cost Cost scale Costs Court sits Courts Credit credit granted Criteria criteria for clinical trials Criteria for deduction Currency Currency of payments daily allowance Daily Amount Data to be used Date date of hearing Debt debtor Debtors Allowance debts owed deceased estates deceased person Declaration declared and paid declared by headquarter companies deductible donations Deduction deduction for research and development Deduction in respect of assets Deduction of expenses incurred Deduction of medical lump sum payments Deductions Deductions from Deductions in respect of environmental expenditure deemed Deemed beneficial owners Deemed dividend deemed to be income Default defined benefit component factor defined contribution component factor Definition definition of "Research and Development" Definition of Living Annuity Definitions delegated official Deleted Delivery of notice of motion Dental expenses Department of Finance Depositary Depreciation deregister Derivative instrument Derived by reason of Employment derived from Determination Determination of Determination of Amount Determination of date Determination of Fund Member Category Factor Determination of rate Determination of rate per kilometre determination of taxable income Determination of the Daily Amount determine date determined value Determining a date development diamond digging direct charge Directors Disclosure Disclosure by Disclosure obligation Discount Discovery of documents Disposal Disposal by deceased person Disposal of disposal of certain shares disposal of shares Disposals of assets Disqualification Disqualified disregarding distances distances less than Distribution Dividends Dividends derived dividends in specie Dividends on third-party backed shares dividends paid Dividends Tax dividends tax on income Dividends treated as income Dividends Withholding Tax Dividends witholding Tax Documents Donations Donations Tax Dossier Double Deductions Double Taxation Doubtful Debts duties duty Earnings Effective date e-filing service Eighth Schedule electronic format electronic return Electronic signature element of Eleventh Schedule employee share plan Employees Employees Tax employees' tax employees' tax certificates Employees Tax Deduction Tables employees’ tax employer Employers employers must energy efficiency savings Enhanced deduction in respect of certain Entities exempt entities generally exempt from entity environmental conservation Equalised Equipment equity instruments equity shares erection Estate Duty Estimate Estimated assessments Estimated interim payments Evaluation Evidence Excessive Remuneration Exchange exchange for shares Exchange of Information Excluded arrangements exclusions Exclusions from Taxable Turnover Executor exempt from normal tax Exemption Exemption from Exemption from fringe benefit tax Exemption from tax Exemption in respect of films Exemption in terms of Section 12P(2) Exemption of Exemption of income Exemptions Exemptions from value extraction tax Exercise Exercise of power Exercise of powers expenditure Expenditure incurred expenses expert witness Exploration Exporters Extension Extension of Extension of prescribed periods Extension of scope factor calculations Factors and point allocation Farming Fees Fees for advance pricing agreements Fees Paid Fees payable for FIFA FIFA import duty rebate Fifth Schedule Film owners Finalisation of Finance Charges financial assets and liabilities Financial Assistance financial instrument Financial Services financing financing arrangements First Schedule Fiscal stability fishing Fixed property fixed term fixed under Fixing Fixing of Fixing of Rate Fixing of Rate per Kilometre Fixing rate per Kilometre for purposes of a receipt issued for purposes of Section 8(1) of the Act foreign foreign companies foreign company Foreign currency Foreign Dividends Foreign entities foreign equity Foreign Exchange foreign sources Foreign taxes foreign taxes on dividends foreign taxes on income Form Format of reporting Forum Agreement Foundations founding affidavit Fourth Schedule Free from roll fund member fund member category furnish returns Furnishing Further information required future expenditure future repairs Gains gains or losses Game Farming gas companies General General deductions General deductions allowed in determination of taxable income General fuel levy revenue General provisions Gold goods Government grants government holds a right of use Greenfield projects Gross Income grounds of appeal grounds of assessment Group of Companies guaranteed return headquarter companies holders of participatory interests Holding of any Office hotel keepers Hotelkeepers Human Resource Humanitarian Hybrid interest II III Immovable Property Impermissible impermissible tax avoidance implementation Implementation Legislation Implements Important place importation Imposition Imposition of tax improvement improvements improvements on property in dispute in foreign currency in production of interest in relation to recipients in respect of in respect of a clinical trial in respect of Motor Vehicles in section 1 in specie in Tax Matters in terms of in terms of Section 18A(2)(a)(vii) inappropriate incidental costs included Inclusion Inclusions in Taxable Turnover Income income derived Income Tax Income Tax 2015 Income Tax Act Income Tax Act 1962 Income Tax Act, 1962 Income Tax Act, 1962 (Act No 58 of 1962) income tax return income tax returns Incorporated Incurral Incurral of costs Incurral of interest incurral of variable remuneration Indemnity industrial assets Industrial investment allowance industrial policy project industrial policy projects industrial projects Information information or things Information to be submitted Inquiry inserted by Act 60 of 2008 Insolvent Insolvent Estates instruments Insurance Insurance Policies intellectual property Inter Vivos Trusts Interest interest and penalties interest deductions interest incurred Interest of interest payable interest payments interest rate interest repaid to interests Interim Payments Interim returns intermediaries international shipping International Transactions Interpretation Intra-group transactions Investment income Investment requirements Investments irrecoverable at law Issue of Issue of shares Issued Issues in appeal Jurisdiction keep records Land land conservation Late Payment Laws Repealed learnership agreements Leaseback Leased items Leave pay less than Lessors levies levy Levy of tax Liability Liability for tax LIFO Reserves Limitation Limitation of allowance Limitation of deduction Limitation of deductions Limitation of interest deductions Limitation of issues Limitation of Losses Limitations liquidate liquidation distributions Listed shares Listing Livestock Living Annuity Loan loan account Loan Portions LOC Locations Long-term long-term insurers Losses low-cost residential units lump sum Lump Sum Benefits Machinery mainly maintenance managed Manner of submission Manufacture manufacturers Marketable securities Mark-to-market taxation Married married persons match tickets maturity date may not be coverted meals Meals and Incidental Costs Medical Medical fund Medical scheme fees tax credit medical services Members Method or Formula metropolitan municipality micro business micro businesses Mining operations Mining property Minister Minor children Miscellaneous Moneys Borrowed Monitoring Moratorium Mortgage Bonds motor vehicle Motor Vehicles multisource pharmaceutical products must be furnished Mutual Agreement Procedure Names National Key Point national parks nature reserves new employees’ tax deduction tables Ninth Schedule no answering affidavit no intention to oppose No relationship Nominee Directors No-name voluntary disclosure Non-attendance Non-compliance Non-compliance with non-compliance with rules non-deductible Non-Resident non-resident persons Normal Tax not allowed not bound Notice Notice fixing amount of tax in dispute Notice in terms of Notice in terms of section 12T Notice No. 1073 of 2011 Notice No. 1118 of 2010 Notice No. 114 of 2014 Notice No. 1151 of 2000 Notice No. 119 of 2012 Notice No. 1262 of 2015 Notice No. 129 of 2014 Notice No. 140 of 2012 Notice No. 145 of 2013 Notice No. 148 of 2013 Notice No. 149 of 2007 Notice No. 170 of 2018 Notice No. 171 Notice No. 171 of 2009 Notice No. 1727 of 2000 Notice No. 174 of 2021 Notice No. 177 of 2006 Notice No. 180 of 2009 Notice No. 1843 of 2022 Notice No. 1844 of 2022 Notice No. 189 of 2007 Notice No. 192 of 2016 Notice No. 195 of 2017 Notice No. 2523 of 2022 Notice No. 268 of 2019 Notice No. 270 of 2020 Notice No. 271 of 2007 Notice No. 271 of 2020 Notice No. 289 of 2009 Notice No. 308 of 2017 Notice No. 3082 of 2023 Notice No. 3112 of 2023 Notice No. 3113 of 2023 Notice No. 316 of 2007 Notice No. 3356 of 2023 Notice No. 338 of 2016 Notice No. 403 of 2006 Notice No. 412 of 2009 Notice No. 4456 of 2024 Notice No. 4458 of 2024 Notice No. 446 of 2016 Notice No. 474 of 2021 Notice No. 50 of 2011 Notice No. 5086 of 2024 Notice No. 510 of 2015 Notice No. 547 of 2017 Notice No. 600 of 2018 Notice No. 618 of 2020 Notice No. 619 of 2020 Notice No. 636 of 2020 Notice No. 671 of 2016 Notice No. 697 of 2009 Notice No. 712 of 2006 Notice No. 769 of 2010 Notice No. 827 of 1962 Notice No. 855 of 2013 Notice No. 892 of 2009 Notice No. 944 Notice No. R. 1163 of 2002 Notice No. R. 1168 of 2002 Notice No. R. 1227 of 2001 Notice No. R. 1454 of 2003 Notice No. R. 17 of 2016 Notice No. R. 172 of 2015 Notice No. R. 180 of 2005 Notice No. R. 1848 of 2022 Notice No. R. 1989 of 1996 Notice No. R. 219 of 2011 Notice No. R. 2408 of 1982 Notice No. R. 302 of 2003 Notice No. R. 343 of 2015 Notice No. R. 344 of 2015 Notice No. R. 346 of 2015 Notice No. R. 362 of 2015 Notice No. R. 467 of 2003 Notice No. R. 538 of 2012 Notice No. R. 639 Notice No. R. 697 of 2001 Notice No. R. 971 Notice No. R. 971 of 2013 Notice No. R. 997 of 2001 Notice No.169 of 2018 Notice of Notice of appeal Notice of intention to Notice of motion Notice of the date Notice to be issued Notice to furnish returns Notices Notices under Notification Notification of Competent Authorities Nurserymen Objection Objection against assessment Objection lodged Objection of Registrar Objections Objective Obligations obtaining occupation of the Act of the Income Tax Act, 1962 of the proviso of the Retirement System Offences Offenders Office of Registrar oil oil and gas oil and gas activities Omission on Mutual Assistance on the requirements for Operations oppose and answering affidavit options for no consideration or Arrangements or policy other amount other criteria Other Exclusions Other International Agreements other than companies outside Republic Overdue payments Overhead Excess Overpayments Owners Ownership packing of agricultural products Pagination of documents paragraph (b) paragraph (b)(x)(cc) paragraph (c) paragraph (dd)(C) paragraph (e) Paragraph 1 Paragraph 10 Paragraph 2 paragraph 2C Paragraph 2D Paragraph 3 Paragraph 4 paragraph 4(o) Paragraph 5 Paragraph 6 Paragraph 7 Paragraph 8 Paragraph 9 Part Part 1 Part 2 Part 3 Part 4 Part 5 Part 6 Part 7 Part A Part B Part C Part I Part I of the Ninth Schedule Part IA Part II Part IIA Part IIB Part III Part IIIA Part IV Part IVA Part IVB Part IVC Part IX Part V Part VI Part VII Part VIII part VIII of Chapter II Part X Part XI Part XII Part XIII Part XIV participation right participatory interests in portfolios Partnership parts passive holding companies Pastoral payers of interest payers of royalties Payment Payment and recovery of tax Payment of Payment of provisional tax payment of tax payments payments made Penalties penalty Pending appeal Pension fund Pensions per kilometre Performance performance of duties Periods within which Permanent write off Permanent write-off Permissible shares person person as employee Personal liability Persons Persons eligible to apply Persons not required Persons not required to persons not subject to tax persons or entities Persons that do not qualify Persons that must prepare Persons that qualify Persons who must Persons who must submit Pipelines Places at which Plant Point system for qualifying policies policy Policy Loans Portfolio administrators portfolio of a collective investment scheme in property post-exploration Postponement Postponing Power Power of Minister Powers Practice Notes Preamble Pre-application consultation Pre-existing Preferred Status Preliminary Premises Preparation of Prerequisites prescribe conditions Prescribed form prescribing procedures for submitting returns prescribing the circumstances Presumption Pre-trial conference Prevention Primary Residence Exclusion private companies Private Rulings Private use Procedure Procedure for compromise Procedure for writing off Procedures and guidelines Procedures for write-off Procedures in Court Procedures not covered by Proceeds Processing of Proclamation No. 51 of 2012 Proclamations product provider Product providers production of income production of renewal energy Prohibition Project Property Provident fund Provision provision of Scholarships Provisional Payments provisional tax Provisional tax payments provisional taxpayers Provisions Provisions of Income Tax Act to Apply Provisions relating to proviso Public Benefit Activities public benefit organisation Public Benefit Organisations Public Companies Public officers Publication Purchased annuities Purpose purposes purposes of purposes of appeal to purposes of Section 8 purposes of this Schedule qualifying annuities Qualifying industries Qualifying Strategic Industrial Project qualifying turnover Railway Lines railway operating losses Rate Rate per kilometer Rate per Kilometre Rates Rates of Normal Tax Rates of Normal Tax - 2012 Rates of Normal Tax - 2013 Rates of Normal Tax - 2018 Rates of Normal Tax - 2019 Rates of Normal Tax - 2023 - Schedule I Rates of Normal Tax 2020 Ratification and Entry into Force Ratio Rationalisation Reasons for Rebate Rebates receipts received Recognised Exchange Recognition of Stock Exchanges Record Keeping Record retention Record-keeping Records recovered Recovery Recovery of Tax Recovery proceedings Recreational clubs Redemption allowance Redetermination Reduced Assessments Reduction reduction of tax re-exportation refreshments Refund Refund of tax Refund of withholding tax on interest Refunds regeneration Register of settlements Registration Registration of entity as employer regulated intermediaries Regulations Regulations 2016 Regulations in terms of Regulations in terms of paragraph 12D(5)(a) Regulations in terms of paragraph 12D(5)(b) Regulations in terms of section 12T(8) rehabilitation Rejection of relation to Relation to Companies relation to recipients Relatives Relief Remedies removal of case Remuneration render a return render returns reorganisation reorganization transactions Repeal of laws Repealed Replying affidavit Reportable Reportable arrangement reference number Reportable arrangements Reporting Reporting by Commissioner reporting by municipalities Reporting requirements Representative Employers Representative Taxpayer Representative Taxpayers Request by debtor Request for information Requirements requirements for electronic signatures Research Research and Development resident Residential accommodation Resignation Responsibilites of SANEDI Restriction Retail market value Retirement Returns Returns and maturity date Returns to be submitted right right to receive Rights Ring-fencing risk benefit component factor Risk cover roads and fences rolling stock Roll-Overs Round trip royalties Rules Rules of Tax Court runways Salaries Sale Sales Tax Act SARS Scale of taxation Schedule Schedule A Schedule B Schedule I Schedule I (Section 1) Schedules Schemes Scholarships scientific scientific or technological Search Second Schedule Secondary tax Secondary Tax on Companies Secrecy Section 1 Section 1(1) Section 10 Section 107 Section 107A section 108 section 11(W) Section 11bis(4B) section 11D section 11D(1) section 11D(6)(b) Section 12G(7) Section 12I Section 12L Section 12P section 12R section 12R does not apply Section 12T Section 13quat(8) section 13quat(9) Section 18A section 25 Section 26A Section 30 Section 33A section 37H(14) Section 5 section 66(7B) Section 8(1) Section 8(1) of the Section 8(1) of the Income Tax Act, 1962 Section 8(1)(b)(ii) and (iii) section 8(1)(b)(ii) and (iii) of the Act Section 83A Section 91A security on exchange Seizure sellers service fees service provider services rendered set down by respondent set off against Set-down for hearing Set-off setting out arrangements settle settlement Settlement of Dispute Settlements Seventh Schedule share-for-share Shares shares issued Sharia compliant Sharing Ships ships used Short title Short-term short-term insurance Signature Signing of Simplified method Simultaneous Examinations Sixth Schedule small business corporation small business corporations Small business funding entities Small business undertakings Small tax claims small, medium or micro-sized enterprises Soil erosion Solar energy tax credit Source of income source within Republic South African Reserve Bank South African Revenue Service South African subsidiary Spare Parts Spatial Component Special court special economic zones Special Measures Special Provisions Special rules Special Tax Measures Specially constituted court specified activity sporting bodies sportspersons Spouses Stamp Duty Standard income tax Statement of statement of grounds of appeal statement of grounds of assessment STC credit steps Stock Strategic Industrial Project Submarine cable submission Submission of documents Submission of return submission of returns submit submitted Submitting accounts Subpoenas Subsidies substituted by Substitutive substitutive share-for-share transactions Summoning Supporting structures Supreme Court Tax Tax Administration Act, 2011 tax avoidance tax board Tax consequences Tax Consultants tax court tax credit tax debt tax debts tax deducted Tax Examinations Abroad tax free investment tax free investments Tax Holiday Tax Holiday Regulations tax payable tax practitioners Tax Treatment Taxable Benefits Taxable Capital Gains Taxable Income taxable income excluding retirement taxable income including retirement taxable income of a company taxable income of a trust Taxable turnover Taxation Taxation of amounts Taxation of deceased estates Taxation of directors Taxation of foreign entertainers Taxation of REITs taxes Taxes Covered tax-indifferent taxiways Taxpayer Teaching technological research temporary or permanent basis Temporary write off Tenth Schedule termination Termination of Terms of The Taxes the taxpayer for Third Schedule Time Time periods for reporting Timing of accrual to be rendered to be submitted to definition of Toll road operators trades Trading Stock training allowances Transactions Transactions not allowed Transactions relating to liquidation transcripts Transfer Transfer between the Components Transfer certificates Transfer Duty Transfer effective date Transfer of asset transfer of business undertaking Transfer Pricing transfers Transitional Arrangements Transitional exemption Transitional provisions Transmission Lines treatment of dividends trust Trust Beneficiaries trust by Trustee Trusts Turnover Tax Payable unbundling company Unbundling Transactions under Section 18A(2)(a) underestimation underlying performance fees underpayment Underpayments underpin component factor Unit Portfolio unpaid withholding tax on interest Unprofessional conduct unquantified Unredeemed balance urban development zone urban development zones Use used in production of renewable energy Utensils valid voluntary disclosure Valuation Value Added Value Extraction Tax Value of property Value-added process Value-added tax Value-Added Tax Act, 1991 Values Vehicles venture capital vesting Voluntary Deregistration Voluntary disclosure agreement Voluntary Disclosure Programme voluntary disclosure relief vouchers Waiver Wear and Tear Welfare wholly whose income is normally derived wind up Winding Up winding-up and deregistration Wireless business Withdrawal Withdrawal and transfer Withdrawal of Withdrawal of Practice Notes Withdrawal or Withheld Withholding Withholding of tax Withholding tax withholding tax on interest withholding tax on royalties Withholding Taxes Witness fees Witnesses write off write-off write-off of tax debt written off written-off Year of Assessment