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6,570+ matches

legal-2026.07.26-907

Provision text match · South Africa · en

Tax Administration Act

Act 28 of 2011

unknown Act or statute Section 2 — The purpose of this Act is to ensure the effective and efficient collection of tax by—

The purpose of this Act is to ensure the effective and efficient collection of tax by—

2. The purpose of this Act is to ensure the effective and efficient collection of tax by— (a) aligning the administration of the tax Acts to the extent practically possible; (b) prescribing the rights and obligations of taxpayers and other persons to whom 20 this Act applies; (c) prescribing the powers and duties of persons engaged in the administration of a

Topics: VAT, VAT administration, VAT amendments, VAT assessment

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Provision text match · South Africa · en

Small Business Tax Amnesty and Amendment of Taxation Laws Act

Act 9 of 2006

unknown Act or statute Section 61 — The transitional mineral and petroleum provisions relating to the preservation of

The transitional mineral and petroleum provisions relating to the preservation of

61. The transitional mineral and petroleum provisions relating to the preservation of the tax terms contained in the OP26 right for converted pre-existing petroleum rights and new petroleum rights are set out in Schedule 3. 5 Short title, commencement and savings 62. (1) This Act is called the Small Business Tax Amnesty and Amendment of Taxation Laws Act, 20

Topics: VAT, VAT input tax, VAT treatment, allowances

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Provision text match · South Africa · en

Tax on Retirement Funds Act

Act 38 of 1996

unknown Act or statute Section 6 — Payment of tax on retirement funds

Payment of tax on retirement funds

6 Payment of tax on retirement funds

Topics: corporate tax, definitions, document production, fund administration

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Provision text match · South Africa · en

Global Minimum Tax Act

Act 46 of 2024

unknown Act or statute Section 13 — Exclusion of domestic taxes on certain foreign income

Exclusion of domestic taxes on certain foreign income

13. Exclusion of domestic taxes on certain foreign income

Topics: GloBE Model Rules, GloBE income, MNE group, MNO groups

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Provision text match · South Africa · en

Customs Control Act

Act 31 of 2014

unknown Act or statute Section 917 — When tax matters must be considered to be in order

When tax matters must be considered to be in order

917. When tax matters must be considered to be in order

Topics: ATA carnets, CPD, Chapter 35 list, Chapter 37 proceedings

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Provision text match · South Africa · en

Revenue Laws Amendment Act

Act 32 of 2004

unknown Act or statute Section 108 — Schedule 1 of the Value-Added Tax Act, 1991, is hereby amended-

Schedule 1 of the Value-Added Tax Act, 1991, is hereby amended-

108. Schedule 1 of the Value-Added Tax Act, 1991, is hereby amended- 5 (a) by the substitution in paragraph 5 for the words preceding subparagraph (a) of the following words: “Goods, excluding clothing and food, forwarded unsolicited and free of charge by a non-resident to-”; (b) by the substitution in item 409.00 for paragraph (i) of subitem 409.01/00.00/ 1

Topics: VAT, amendment, anti-dumping, asset disposals

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Provision text match · South Africa · en

Taxation Laws Amendment Act

Act 43 of 2014

unknown Act or statute Section 100 — Section 40A of the Value-Added Tax Act, 1991, is hereby repealed.

Section 40A of the Value-Added Tax Act, 1991, is hereby repealed.

100. Section 40A of the Value-Added Tax Act, 1991, is hereby repealed. Repeal of section 40B of Act 89 of 1991

Topics: R&D expenditure, REIT, SME funding support, VAT

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Provision text match · South Africa · en

Taxation Laws Amendment Act

Act 30 of 2000

unknown Act or statute Section 87 — Section 6 of the Uncertificated Securities Tax Act, 1998, is hereby amended—

Section 6 of the Uncertificated Securities Tax Act, 1998, is hereby amended—

87. Section 6 of the Uncertificated Securities Tax Act, 1998, is hereby amended— (a) by the deletion of subparagraph (ii) of paragraph (a) of subsection (1); and (b) by the deletion of subparagraph (vii) of paragraph (b) of subsection (1). Amendment of section 16 of Act 31 of 1998

Topics: VAT, VAT administration, VAT filing, accommodation fringe benefit valuation

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Provision text match · South Africa · en

Demobilisation Act

Act 99 of 1996

unknown Act or statute Section 12 — The provisions of section IO(l)(x)(iv) of the Income Tax Act, 1962 (Act No. 58 of

The provisions of section IO(l)(x)(iv) of the Income Tax Act, 1962 (Act No. 58 of

12. The provisions of section IO(l)(x)(iv) of the Income Tax Act, 1962 (Act No. 58 of 1962), shall apply to a benefit paid in terms of this Act. Support mechanisms 13 •. The Department shall provide the Committee with logistical, technical and 25 · administrative support. · · · · Indemnity

Topics: appeals, appointment eligibility, benefits administration, benefits applications

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Provision text match · South Africa · en

Revenue Laws Amendment Act

Act 53 of 1999

unknown Act or statute Section 89 — Section 18 of the Value-Added Tax Act, 1991, is hereby amended by the

Section 18 of the Value-Added Tax Act, 1991, is hereby amended by the

89. Section 18 of the Value-Added Tax Act, 1991, is hereby amended by the substitution in subsection (4) in the proviso to the definition of symbol “C” for the expression “90 per cent” of the expression “95 per cent”. Amendment of section 18A of Act 89 of 1991, as inserted by section 24 of Act 136 of 15 1992 and amended by section 19 of Act 20 of 1994 and se

Topics: VAT, VAT amendments, VAT compliance, VAT registration threshold

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Provision text match · South Africa · en

Taxation Laws Amendment Act

Act 20 of 1994

unknown Act or statute Section 1 — SectionJ1 of the Marketable Securities Tax Act, 1948, is hereby repealed.

SectionJ1 of the Marketable Securities Tax Act, 1948, is hereby repealed.

1. SectionJ1 of the Marketable Securities Tax Act, 1948, is hereby repealed.

Topics: VAT, amendment, appeals, asset transfers

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Provision text match · South Africa · en

Revenue Laws Amendment Act

Act 59 of 2000

unknown Act or statute Section 25 — Section 17 of the Income Tax Act, 1962, is hei-eby repealed

Section 17 of the Income Tax Act, 1962, is hei-eby repealed

25. Section 17 of the Income Tax Act, 1962, is hei-eby repealed Amendment of section 18 of Act 58 of 1962, as inserted by section 12 of Act 104 of 1980 and amended by section 15 of Act 96 of 1981, section 15 of Act 121 of 1984, section 11 of Act 96 of 1985, section 14 of Act 90 of 1988, section 11 of Act 70 of 1989, section 16 of Act 101 of 1990, section 19

Topics: VAT definitions, agricultural co-operatives, aircraft acquisition, allowances

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Provision text match · South Africa · en

Final Relief on Tax, Interest, Penalty and Additional Tax Act

Act 101 of 1996

unknown Act or statute Section 10 — Any relief granted to a person contemplated in paragraph (a) or (b) of

Any relief granted to a person contemplated in paragraph (a) or (b) of

10. Any relief granted to a person contemplated in paragraph (a) or (b) of the definition of "qualifying employer", "qualifying taxpayer" or "qualifying$ vendor" in section 1, as the case may be, shall be withdrawn by the Commissioner if such person- (a) wilfully makes any default in complying with the undertaking referred to in section 2(2) in so far as it

Topics: act title, additional tax, amounts, application procedures

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Provision text match · South Africa · en

Revenue Laws Second Amendment Act

Act 32 of 2005

unknown Act or statute Section 46 — Section 6B of the Skills Development Levies Act, 1999, is hereby repealed.

Section 6B of the Skills Development Levies Act, 1999, is hereby repealed.

05. (2) Save in so far as is otherwise provided in this Act or where the context indicates otherwise, the amendments effected to the Income Tax Act, 1962, by this Act shall for purposes of assessments in respect of normal tax under the Income Tax Act, 1962, be deemed to have come into operation as from the commencement of years of assessment ending on or aft

Topics: VAT, VAT returns, administrative penalties, amendment

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Provision text match · South Africa · en

Employment Tax Incentive Act

Act 26 of 2013

unknown Act or statute Section 13 — Amendment of laws

Amendment of laws

who receives, or is entitled to receive remuneration, from that other person, but does not include an independent contractor; ‘‘employees’ tax’’ means the amount deducted or withheld and that must be paid over to the Commissioner for the South African Revenue Service by virtue of paragraph 2(1) of the Fourth Schedule to the Income Tax Act; ‘‘Income Tax Act’

Topics: amendment, commencement, effective date, employee eligibility

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Provision text match · South Africa · en

Pension Funds Amendment Act

Act 31 of 2024

unknown Act or statute Section 7 — Section 1 of the Post and Telecommunication-related Matters Act, 1958 (Act No.

Section 1 of the Post and Telecommunication-related Matters Act, 1958 (Act No.

1979 (Act No. 70 of 1979);’’; (b) by the insertion after the deﬁnition of ‘‘excluded commitments’’ of the following deﬁnitions: ‘‘ ‘Income Tax Act’ means the Income Tax Act, 1962 (Act No. 58 of 1962); ‘member’s interest in the retirement component’ has the meaning as deﬁned in section 1(1) of the Income Tax Act; ‘member’s interest in the savings component’

Topics: amendment, beneficiary payments, benefit administration, benefit deduction

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Provision text match · South Africa · en

Tax Administration Laws Amendment Act

Act 43 of 2024

unknown Act or statute Section 13 — Section 46 of the Value Added Tax Act, 1991, is hereby amended—

Section 46 of the Value Added Tax Act, 1991, is hereby amended—

13. Section 46 of the Value Added Tax Act, 1991, is hereby amended— (a) by the renumbering of the current section as subsection (1); and (b) by the addition of the following subsection: ‘‘(2) Notwithstanding section 46(1), the natural person, who is responsible for the duties imposed under this Act on the person contemplated in the proviso to section 23(2),

Topics: SARS representation in court, VAT, VAT administration, VAT compliance

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Provision text match · South Africa · en

Constitution of the Republic of South Africa Second Amendment Act

Act 61 of 2001

unknown Constitution Section 2 — The following section is hereby substituted for section 77 of the Constitution:

The following section is hereby substituted for section 77 of the Constitution:

77 of the Constitution: “Money Bills 77. (1) A Bill [that] is a money Bill if it- [or] 5 -_ (a) appropriates money; -_ (b) imposes national taxes, levies, [or] duties or surcharges [is a money Bill]; abolishes or reduces, or grants exemptions from, any national taxes, levies, duties or surcharges; or - (c:) - (cl) authorises direct charges against the Nation

Topics: appropriation, bill introduction procedure, budget compliance, budget procedure

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Provision text match · South Africa · en

Merchant Shipping International Oil Pollution Compensation Fund Administration Act

Act 35 of 2013

unknown Act or statute Section 1 — In this Act, unless the context indicates otherwise, any meaning ascribed to a word

In this Act, unless the context indicates otherwise, any meaning ascribed to a word

ed to a word or expression in the Merchant Shipping (International Oil Pollution Compensation Fund) Act, 2013, the Contributions Act or the Tax Administration Act, has the meaning so ascribed, and— ‘‘Contributions Act’’ means the Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013; ‘‘Fund Regulations’’ means the Internal

Topics: assessment, commencement, customs, disclosure

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Provision text match · South Africa · en

Tax Administration Laws Amendment Act

Act 4 of 2026

unknown Act or statute Section 18 — Artikel 164 van die Wet op Belastingadministrasie, 2011, word hierby gewysig—

Artikel 164 van die Wet op Belastingadministrasie, 2011, word hierby gewysig—

18. Artikel 164 van die Wet op Belastingadministrasie, 2011, word hierby gewysig— 50 (a) deur subartikel (2) deur die volgende subartikel te vervang: This gazette is also available free online at www.gpwonline.co.za

Topics: VAT, VAT compliance, VAT registration, VAT registration/filing timing

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