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
- Tax Administration Laws Amendment Act Act 18 of 2023 · Status unconfirmed · 83 provisions This section is part of an amendment Act and describes changes to several tax-related laws, including the Tax Administration Act. Stored source record
- Tax Administration Laws Amendment Act Act 21 of 2012 · Status unconfirmed · 76 provisions This section amends tax rules: it redefines who counts as a representative taxpayer in some disability/trust cases, lets the Commissioner raise an additional assessment if R&D approval is withdrawn, and requires certain industrial policy project companies to report progress within 12 months after each year of assessmen Stored source record
- Taxation Laws Amendment Act Act 24 of 2011 · Status unconfirmed · 44 provisions This text announces that the President assented to the Taxation Laws Amendment Act, 2011 and that it is published for general information. Stored source record
- Taxation Laws Second Amendment Act Act 9 of 2007 · Status unconfirmed · 13 provisions The Commissioner may refuse to authorise a refund unless the person has filed required returns and, in writing, provided banking account details for the refund. Stored source record
- Taxation Laws Amendment Act Act 8 of 2007 · Status unconfirmed · 50 provisions The dutiable amount of an estate is worked out by subtracting R3,5 million from the estate’s net value. Stored source record
- Revenue Laws Amendment Act Act 20 of 2006 · Status unconfirmed · 99 provisions This section introduces amendments to several tax and revenue laws. Stored source record
- Revenue Laws Second Amendment Act Act 32 of 2005 · Status unconfirmed · 23 provisions The Commissioner must adjust a return’s value or claimed dutiable amount if dissatisfied, and the amended rule starts on the Act’s promulgation date. Stored source record
- Revenue Laws Amendment Act Act 31 of 2005 · Status unconfirmed · 74 provisions The Minister of Finance may announce a temporary reduction in transfer duty or a change that removes transfer duty for certain property interests. If the Minister makes such an announcement, it takes effect on the date stated and lasts six months unless Parliament passes legislation to give it effect sooner. The provis Stored source record
- Revenue Laws Amendment Act Act 19 of 2001 · Status unconfirmed · 44 provisions This section changes how certain estate property values are worked out, generally using the date of death and fair market value rules. Stored source record
- Taxation Laws Amendment Act Act 34 of 2019 · Status unconfirmed · 154 provisions This section amends how certain contributions linked to pension, provident, or retirement annuity funds are treated for estate duty purposes. Stored source record
- Taxation Laws Amendment Act Act 20 of 2022 · Status unconfirmed · 52 provisions This section amends several tax definitions, including foreign dividend, gross income, and identical security. Stored source record
- Taxation Laws Amendment Act Act 9 of 2005 · Status unconfirmed · 20 provisions The section raises the transfer duty brackets and applies the new rates to property transactions from 1 March 2005. Stored source record