Esheria Regulatory Atlas
Tax law in South Africa
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. This curated South Africa collection links existing source-backed legal records for that research intent. Every result links to its stored legal text and available official source evidence.
- Jurisdiction
- South Africa
- Matching statutes
- 1,676
- Topic
- Tax law
Primary law
Source-backed legislation
1,676 statutes
- Income Tax Act Act 28 of 1997 · Status unconfirmed · 42 provisions This excerpt identifies the Income Tax Act, 1997 and says it fixes normal tax rates for persons other than companies for the relevant years of assessment. Stored source record
- Income Tax Act Act 36 of 1996 · Status unconfirmed · 30 provisions The normal tax rates for the specified 1997 assessment periods are set out in the Schedule to the Act. Stored source record
- Income Tax Act Act 21 of 1995 · Status unconfirmed · 44 provisions This section says the normal tax rates for the listed taxpayers are the rates in Schedule 1. Stored source record
- Income Tax Act Act 21 of 1994 · Status unconfirmed · 42 provisions This section concerns normal tax rates and several related transitional, amendment, repeal, and administrative provisions. Stored source record
- Diamond Export Levy Administration Act Act 14 of 2007 · Status unconfirmed · 28 provisions This provision is headed “Maintenance of records.” Stored source record
- Mineral and Petroleum Resources Royalty Administration Act Act 29 of 2008 · Status unconfirmed · 8 provisions This provision is titled “Reduced assessments.” Stored source record
- Tax Administration Act Act 28 of 2011 · Status unconfirmed · 922 provisions This section is a set of headings about delegations by the Commissioner, legal proceedings on behalf of the Commissioner, the Minister’s powers and duties, and the Minister’s power to appoint a Tax Ombud. Stored source record
- Tax on Retirement Funds Act Act 38 of 1996 · Status unconfirmed · 26 provisions This section is titled “Levy of tax and rate thereof.” Stored source record
- Employment Tax Incentive Act Act 26 of 2013 · Status unconfirmed · 23 provisions This excerpt mainly lists definitions used in the Act. Stored source record
- Taxation Laws Amendment Act Act 16 of 2004 · Status unconfirmed · 53 provisions The Minister may set the rate by notice in the Gazette, and a new rate starts applying from the first day of the second month after it comes into operation. Stored source record
- Taxation Laws Amendment Act Act 23 of 2020 · Status unconfirmed · 124 provisions This section amends section 3 of the Estate Duty Act, 1955. Stored source record
- Taxation Laws Amendment Act Act 37 of 1995 · Status unconfirmed · 9 provisions This provision amends section 2 of the Transfer Duty Act, 1949 by deleting subsection (7). Stored source record