1997
Income Tax Act
Section 4 — Julie 1°97 Julie 1°97
Tax Act, 1997.
- Administrative inquiry
- Agreement cancellation
- Amendment
- Assessment
- Assessments
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1996
Income Tax Act
Section 3 — That the rates set forth in paragraphs 1 and 2 shall be the rates required to be fixed That the rates set forth in paragraphs 1 and 2 shall be the rates required to be fixed
Act No. 36, 1996 GOVERNMENT GAZETIE, 3 WLY 1996 INCOME TAX ACT, 1996
- Agricultural co-operatives
- Assessment timing
- Branch treatment
- Confidentiality
- Corporate tax
1995
Income Tax Act
Section 6 — Section 7 of the principal Act is hereby amended by the deletion of paragraph (c) Section 7 of the principal Act is hereby amended by the deletion of paragraph (c)
there has accrued to or has been received by the taxpayer an amount in excess of the cost thereof less the amount referred to in the said paragraph, so much 16 No. 16542 Act No. 21, 1995 GOVERNMENT GAZETIE, 19 JULY 1995 INCOME TAX ACT, 1995 of the excess as does not exceed such last-mentioned
- Aircraft
- Allowances
- Amendment
- Asset acquisition
- Asset allowances
1994
Income Tax Act
Section 39 — Subject to the provisions of the Income Tax Act, 1962 (Act No. 58 of Subject to the provisions of the Income Tax Act, 1962 (Act No. 58 of
Subject to the provisions of the Income Tax Act, 1962 (Act No. 58 of 1962), of the former Republic 'of Bophuthatswana, and the Bophuthatswana
- Advance payment
- Amendment
- Amendments
- Application
- Asset transfer
2007
Diamond Export Levy Administration Act
Section 17 — Applicability of Income Tax Act Applicability of Income Tax Act
Applicability of Income Tax Act
- Administrative compliance
- Applicability
- Assessments
- Commencement
- Confiscation
2008
Mineral and Petroleum Resources Royalty Administration Act
Section 18 — Applicability of Income Tax Act Applicability of Income Tax Act
Applicability of Income Tax Act 19. 20. 21.
- Assessments
- Confidentiality
- Interest
- Penalties
- Record retention
2011
Tax Administration Act
Section 24 — The Income Tax Act, 1962, The Income Tax Act, 1962,
The Income Tax Act, 1962, is hereby amended by the substitution for section 2 of the following section: ‘‘[Act to be administered by Com- missioner] Administration of Act 2. (1) The Commissioner [shall be] the is responsible for carrying out provisions of this Act. (2) Administrative
- Vat
- Vat administration
- Vat amendments
- Vat assessment
- Vat compliance
1996
Tax on Retirement Funds Act
Section 16 — Applicability of Income Tax Act Applicability of Income Tax Act
16 Applicability of Income Tax Act
- Corporate tax
- Definitions
- Document production
- Fund administration
- Fund management
2013
Employment Tax Incentive Act
Section 1 — Section 10 of the Income Tax Act Section 10 of the Income Tax Act
Section 10 of the Income Tax Act is hereby amended by the insertion in subsection (1) after paragraph (r) of the following paragraph: ‘‘(s) any amount by which the employees’ tax as defined in section 1 of the Employment Tax Incentive Act, 2013, payable by an employer as contemplated
- Amendment
- Commencement
- Effective date
- Employee eligibility
- Employee tax
2004
Taxation Laws Amendment Act
Section 12 — Section l3quat of the Income Tax Act, Section l3quat of the Income Tax Act,
Section l3quat of the Income Tax Act, 1962, is hereby amended by the substitution in subsection (6) for paragraph (b) of the following paragraph: ”(b) that area is demarcated through formal resolution by the relevant municipal council [no later than 30 June 2004 or such later date
- Vat
- Amendment
- Amendment timing
- Amnesty application deadline
- Appeals
2020
Taxation Laws Amendment Act
Section 21 — Section 13sept of the Income Tax Act, 1962, Section 13sept of the Income Tax Act, 1962,
Section 13sept of the Income Tax Act, 1962, substitution for subsection (1) of the following subsection: is hereby amended by the ‘‘(1) Subject to section 36, there must be allowed as a deduction from the income of the taxpayer, in respect of any year of assessment ending on or before
- Ifrs 9
- Reit distributions
- Vat
- Allowances
- Amendment
1995
Taxation Laws Amendment Act
Section 15 — Notwithstanding the provisions of section 4 of the Income Tax Notwithstanding the provisions of section 4 of the Income Tax
Notwithstanding the provisions of section 4 of the Income Tax Act, 1962 (Act No. 58 of 1%2), and section [4 of the Sales Tax Act, 35 1978 (ACt No. 103 of 1978)] 6 of the Value-Added Tax Act, 1991 (Act · No. 89 of 1991), the Commissioner for Inland Revenue or any person designated
- Estate duty
- Information sharing
- Legislative amendment
- Levies
- Property acquisition
1999
Skills Development Levies Act
Section 13 — The provisions of the Income Tax Act relating t~ The provisions of the Income Tax Act relating t~
and appeals; (e) the payment and recovery of tax, interest and penalties; ~) refunds; (g) representative taxpayers as contained in the Fourth Schedule to the Income Tax Act; 20 25 30 (h) transactions, operations or schemes for purposes of avoiding or postponing liability for taxes
- Seta classification
- Amendment
- Assessments
- Budgeting
- Co-operation with inspectors
2014
Taxation Laws Amendment Act
Section 32 — Section 22 of the Income Tax Act, 1962, is hereby amended— Section 22 of the Income Tax Act, 1962, is hereby amended—
Section 22 of the Income Tax Act, 1962, is hereby amended— (a) by the substitution in subsection (3)(a) for subparagraph (i) of the following paragraph: ‘‘(i) subject to subparagraphs (iA) and (ii), be the cost incurred by such person, whether in the current or any previous year of
- R&d expenditure
- Reit
- Sme funding support
- Vat
- Allowances
2003
Revenue Laws Amendment Act
Section 15 — Section 5 of the Income Tax Act, 1962, is hereby amended- Section 5 of the Income Tax Act, 1962, is hereby amended-
in,subsection (IA), shall not in aggregate exceed an amount which the same ratio as the total bears to the total normal tax payable taxable income attributable to the income, proportional amount, foreign dividend, taxable capital gain or amount, as the case may be, which is included
- Vat
- Vat compliance
- Vat recordkeeping
- Vat schedules
- Vat supply rules
2021
Taxation Laws Amendment
Section 5 — Section 7C of the Income Tax Act, 1962, is hereby amended— Section 7C of the Income Tax Act, 1962, is hereby amended—
Section 7C of the Income Tax Act, 1962, is hereby amended— (a) by the substitution in subsection (1) for paragraph (b) of the following paragraph: ‘‘(b) at the instance of [that] a natural person, a company in relation to which that person is a connected person in terms of paragraph
- Vat
- Vat amendment
- Vat deductions
- Amendment
- Amendment commencement
2024
Taxation Laws Amendment Act
Section 18 — Section 23M of the Income Tax Act, 1962, is hereby amended— Section 23M of the Income Tax Act, 1962, is hereby amended—
Tax Act, 1962, is hereby amended— (a) by the substitution in subsection (1) in the definition of ‘‘adjusted taxable income’’ for the words preceding paragraph (a) of the following words: 25 ‘‘‘adjusted taxable income’ means taxable income calculated before applying this section and
- Ifrs 17
- Ifrs reporting
- Ifrs valuation
- Raf levy
- Vat exemptions
2026
Taxation Laws Amendment Act
Section 5 — Section 8A of the Income Tax Act, 1962, is hereby repealed. Section 8A of the Income Tax Act, 1962, is hereby repealed.
Section 8A of the Income Tax Act, 1962, is hereby repealed.
- Globe model rules
- Vat
- Vat exemptions
- Vat supply timing
- Vat value of supply
2013
Taxation Laws Amendment Act
Section 18 — Section 9C of the Income Tax Act, 1962, is hereby amended— Section 9C of the Income Tax Act, 1962, is hereby amended—
Section 9C of the Income Tax Act, 1962, is hereby amended— (a) by the substitution in subsection (1) for the definition of ‘‘connected person’’ of the following definition: ‘‘ ‘connected person’ means a connected person as defined in section 1, provided that the expression ‘and no [shareholder
- Sars publication of exchange rates
- Vat amendments
- Acquisition transactions
- Amendment
- Amendments
2009
Taxation Laws Amendment Act
Section 18 — Section 12B of the Income Tax Act, 1962, is hereby amended— Section 12B of the Income Tax Act, 1962, is hereby amended—
Section 12B of the Income Tax Act, 1962, is hereby amended— (a) by the insertion in subsection (1) of the following paragraph: ‘(i) improvements (other than repairs) to any machinery, plant, imple- ment, utensil or article referred to in paragraph (f), (g) or (h) which is during the
- Vat amendments
- Amendment
- Asset improvements
- Asset leasing
- Asset transfer