Legal & Policy

Policy Documents   Discussion Papers Media Statements Response Documents   Draft Documents for Public Comment   Draft Legislation Draft Bills Draft Regulations/Government Notices Draft Interpretation Notes Draft Publications Legislation   Current Bills Explanatory Memoranda Amendment Acts Acts administered by the Commissioner Schedules to the Customs and Excise Act, 1964 (Tariff Book ) Proclamations Customs and Excise Income Tax Value-Added Tax (VAT) Other Regulations/Government Notices Income Tax Act, 1962 Customs and Excise Act, 1964   Value-Added Tax Act, 1991 Unemployment Insurance Contributions Act, 2002 Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006   International Treaties & Agreements   Double Taxation Agreements Customs Agreements on Mutual Administrative Assistance Value-Added Tax Agreements on Mutual Administrative Assistance Other International Agreements Tax Information Exchange Agreements Interpretation & Rulings   Interpretation Notes Published Binding Rulings  Binding General Rulings Binding Private Rulings Binding Class Rulings General Notes Practice Notes Judgments   Tax Court Judgments High Court Judgments Supreme Court of Appeal Judgments Constitutional Court Judgments Publications   Average Exchange Rates Tables of Interest Rates Brochures and Guides Forms

Welcome to the new Legal and Policy site! Tariff Amendments will be live around 15:00 on a Thursday preceding a publication in the Government Gazette Please use the shortcut under Frequently Used Links to stay informed Average Exchange Rates - New! Notice prescribing date by which employers must render returns - Income Tax Act, 1962 - New! Taxation in South Africa 2009-2010 - New! DTAs with Rwanda and Mexico - New! Interpretation Note 43 (Issue 2) – New! Carbon Dioxide Vehicle Emissions Tax effective from 1 September 2010 – Tariff and Rules Frequently Used Links       Legislation  Harmonized System Tariff Tariff Amendments Rule Amendments Advance Tax Rulings (ATR) Average Exchange Rates Tables of Interest Rates Brochures and Guides Forms VAT News Frequently Asked Questions&   Where do I find the rates of duty payable on the importation of products? Where do I find the legislation that is administered by SARS? How will I know when there are new developments in terms of the legislation administered by SARS? Where do I find proposals for changes to Interpretation Notes? Why is there no documents under Current Bills most of the time? How do I know when a specific section of an Amendment Act becomes effective? Where can I find the announcements for the effective dates for certain sections of some of the Amendment Acts?  More SARS Information   Customs Excise South Africa's Tax System Tax Types - PAYE, Income Tax, Provisional Tax and more... Taxpayers - Tax Practitioners, Individuals, Employers and more... Contact Us Do you have comments on the content of this Legal and Policy website? Email us on LAPDCommunication@sars.gov.za. Tell us what you think

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