South African Revenue Service Act, 1997 (Act No. 34 of 1997)Schedule 1 : Legislation Administered by CommissionerLegislation Administered by Commissioner |
The South African Revenue Service Act, 1997 (Act No. 34 of 1997), is hereby amended by the substitution for Schedule 1 of the following Schedule—
1. |
Union and Southern Rhodesia Death Duties Act, 1933 (Act No. 22 of 1933) |
2. |
Transfer Duty Act, 1949 (Act No. 40 of 1949) |
3. |
Estate Duty Act, 1955 (Act No. 45 of 1955) |
4. |
Income Tax Act, 1962 (Act No. 58 of 1962) |
5. |
Customs and Excise Act, 1964 (Act No. 91 of 1964) |
6. |
Value-Added Tax Act, 1991 (Act No. 89 of 1991) |
7. |
Section 39 of the Taxation Laws Amendment Act, 1994 (Act No. 20 of 1994) |
8. |
Sections 56 and 57 of the Income Tax Act, 1995 (Act No. 21 of 1995) |
9. |
Skills Development Levies Act, 1999 (Act No. 9 of 1999) |
10. |
Unemployment Insurance Contributions Act, 2002 (Act No. 4 of 2002) |
11. |
Section 4 and 28 of the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 (Act No. 12 of 2003) |
12. |
Small Business Amnesty and Amendment of Taxation Laws Act, 2006 (Act No. 9 of 2006) |
13. |
Second Small Business Amnesty and Amendment of Taxation Laws Act, 2006 (Act No. 10 of 2006) |
14. |
Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007) |
15. |
Diamond Export Levy Act, 2007 (Act No. 15 of 2007) |
16. |
Securities Transfer Tax Act, 2007 (Act No. 25 of 2007) |
17. |
Securities Transfer Tax Administration Act, 2007 (Act No. 26 of 2007) |
18. |
Revenues Laws Amendment Act, 2007 (Act No. 35 of 2007) |
19. |
Mineral and Petroleum Resources Royalty Act, 2008 (Act No. 28 of 2008) |
20. |
Mineral and Petroleum Resources Royalty (Administration) Act, 2008 (Act No. 29 of 2008) |
21. |
Voluntary Disclosure Programme and Taxation Laws Second Amendment Act, 2010 (Act No. 18 of 2010) |
22. |
Tax Administration Act, 2011 (Act No. 28 of 2011) |
23. |
Employment Tax Incentive Act, 2013 (Act No. 26 of 2013) |
24. |
Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013 (Act No. 35 of 2013) |
25. |
Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013 (Act No. 36 of 2013) |
26. |
Customs Duty Act, 2014 (Act No. 30 of 2014) |
27. |
Customs Control Act, 2014 (Act No. 31 of 2014) |
28. |
Customs and Excise Amendment Act, 2014 (Act No. 32 of 2014) |
29. |
Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2016 (Act No. 13 of 2016) |
30. |
Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Act, 2016 (Act No. 14 of 2016) |
31. |
Taxation Laws Amendment Act, 2017 (Act No. 17 of 2017) |
32. |
Customs and Excise Amendment Act, 2019 (Act No. 13 of 2019) |
33. |
Carbon Tax Act, 2019 (Act No. 15 of 2019) |
34. |
Global Minimum Tax Act, 2024 (Act No. 46 of 2024) |
35. |
Global Minimum Tax Administration Act, 2024 (Act No. 47 of 2024) |
36. |
Any regulation, proclamation, government notice or rule issued in terms of the abovementioned legislation or any agreement entered into in terms of this legislation or the Constitution. |
[Schedule 1 substituted by Notice No. 7028, GG53991, dated 23 January 2026]
