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
- Taxation Laws Amendment Act Act 17 of 2017 · Status unconfirmed · 170 provisions This section amends section 3 of the Estate Duty Act by replacing paragraph (bA). Stored source record
- Revenue Laws Amendment Act Act 75 of 2002 · Status unconfirmed · 79 provisions This section replaces subsection (4) of section 3 so that certain Commissioner decisions can be objected to and appealed. Stored source record
- Taxation Laws Amendment Act Act 30 of 2002 · Status unconfirmed · 60 provisions This text amends several tax provisions, including transfer duty brackets, estate duty deductions, and tax exemptions for certain public benefit bodies. Stored source record
- Revenue Laws Amendment Act Act 59 of 2000 · Status unconfirmed · 56 provisions This section amends section 1 of the Income Tax Act by changing several definitions, including gross income and resident, and by adding an international headquarter company definition. Stored source record
- Taxation Laws Amendment Act Act 30 of 2000 · Status unconfirmed · 66 provisions This section amends inquiry procedures and a transfer duty rule, including rights to attend, be represented, and keep inquiries private, plus a duty exemption for certain public benefit organisation transfers. Stored source record
- Taxation Laws Amendment Act Act 15 of 2016 · Status unconfirmed · 84 provisions This section amends Section 4A so that subsections (2) and (3) do not apply unless the executor submits the required return copy to the Commissioner as prescribed. Stored source record
- Revenue Laws Amendment Act Act 53 of 1999 · Status unconfirmed · 97 provisions This provision amends parts of the Marketable Securities Tax Act, including definitions, payment allocation rules, and the penalty for an offence. Stored source record
- Taxation Laws Amendment Act Act 32 of 1999 · Status unconfirmed · 11 provisions This section amends earlier tax laws, including deleting one paragraph from the Marketable Securities Tax Act and raising a transfer duty amount from R60 000 to R70 000. Stored source record
- Taxation Laws Amendment Act Act 25 of 2015 · Status unconfirmed · 173 provisions This section changes how section 6B and part of section 6 of the Income Tax Act are worded, including the medical tax credit calculation and the start date for one amendment. Stored source record
- Taxation Laws Amendment Act Act 30 of 1998 · Status unconfirmed · 73 provisions This section replaces section 5 of the Marketable Securities Tax Act, 1948, and the new section is titled "Penalty on late payments". Stored source record
- Tax Administration Laws Amendment Act Act 44 of 2014 · Status unconfirmed · 103 provisions This section changes the definition of “representative taxpayer” for company income. Stored source record
- Second Revenue Laws Amendment Act. Act 60 of 2001 · Status unconfirmed · 128 provisions A company’s purchase of marketable securities is exempt in specified restructuring and liquidation cases if the required sworn affidavit or solemn declaration is made. Stored source record