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Income Tax Act www.sars.gov.za 

Statutes
Income Tax Act no 58 of 1962 (as amended)
SARS Official Website

Amendments
• Taxation Laws Amendment Act, No.32 of 1999 [PDF]
• Taxation Laws Amendment Act, No.27 of 1997 [PDF]
• Income Tax Act, No.28 of 1997 [PDF]

Regulations 

Forms
• IRP3 Forms (in Adobe Acrobat format)
IRP3(a)
IRP3(b)
IRP3(c)
IRP5(help)
IRP6

Guidelines - Forms and Procedures
Independent Contractors [pdf]
Personal Service Companies [pdf]
SARS Tax 2000 Manual
New Income Tax Section of the SARS website.
  ••General Info     ••Specifications
Notice to Furnish Returns for the 1999 Year of Assessment
Tax Clearance Certificate (foreign investments) Declaration of Good Standing Regarding Tax
General Notes - Second Schedule to the Income Tax Act
Practice Notes
Retirement Fund Practice Notes
Tax Brochures
New IT System
IT Tables etc.
DTA's
General Info
SARS (South African Revenue Service)
SARS Tax 2000 Manual

What's New at the SARS - Whats New

Income Tax Act no 58 of 1962 (as amended)
Tariff Amendments - 12 November 1999
Revenue Laws Amendment Bill (Bill 59 of 1999)
Full Update of Office Information
Tariff Amendments - 5 November 1999 Anti Dumping  -   Published 09:30, 5 November 1999
Tariff Amendments - 5 November 1999
SARS Y2K Status
Explanatory Memorandum on the Revenue Laws Amendment Bill 1999
Trade Statistics 28 October 1999
Customs and Excise Act no 91 of 1964 (as amended)
Tariff Amendments - 22 October 1999
Official hours of attendance - Customs and Excise
Trade Agreement between the European Union and South Africa
Tariff Amendments - 15 October 1999 implements Trade Agreement between South Africa and Zimbabwe - Customs and Excise Section

Treaties

Comprehensive Treaties
Limited Sea and Air Transport Treaties
Comprehensive Treaties Ratified in South Africa
Treaties Signed but not Ratified
Treaties Negotiated but not Signed
Treaties Under Negotiation

Tax Guidelines - Categories

Tax in South Africa
Tax and the Elderly
Tax and Medical Expenses
Tax Guide for Small Businesses
Tax and the Salaried Worker
Guide to SITE (Standard Income Tax on Employees)
SARS Tax 2000 Manual

Practice Notes published by SARS

• Practice Note No. 7/1999: 5 August 1999 Transfer Pricing
• Practice Note No. 6/1999: 30 July 1999 Income Tax: Game Farming
• Practice Note No. 5: 14 April 1999 Tax Implications of Lending Arrangements in Respect of Marketable Securities  (To read this document you must have the Adobe® Acrobat Reader)
• Practice Note No. 4: 8 March 1999 The Treatment of Gains and Losses on Foreign Exchange Transactions (To read this document you must have the Adobe® Acrobat Reader)
• Practice Note No. 3: 24 March 1997 Stamp Duty: Mortgage Bonds and Costs Clauses
• Practice Note No. 2 : 14 May 1996 Determination of taxable income where financial assistance has been granted by a non-resident of the republic to a resident of the republic
• Practice Note No. 1 : 4 April 1996 Provision for ship repairs in terms of section (1)(c) of the income tax act

Value Added Tax

Value Added Tax in South Africa (homepage)
• Value-Added Tax Act, No 89 of 1991 http://home.pix.za/pa/pak04938/value_added_tax_act.htm
• Draft Revenue Amendment Bill, 1999 (currently only in .pdf format) http://www.polity.org.za/govdocs/bills/1999/draftrevenue.pdf
• Draft Memorandum to Revenue Amendment Bill, 1999 (.pdf) http://www.polity.org.za/govdocs/bills/1999/draftrevenuememo.pdf
• Taxation Laws Amendment Act, No 30 of 1998 http://home.pix.za/pa/pak04938/1998_amendments.htm
• Explanatory Memorandum: Act 30 of 1998 http://home.pix.za/pa/pak04938/1998_memorandum_vat.htm
• Practice Notes http://home.pix.za/pa/pak04938/practice_notes.htm
• Regulations http://home.pix.za/pa/pak04938/regulations.htm
• Rulings - updated 10/98 http://home.pix.za/pa/pak04938/rulings_index.htm
• Court Case Digests: VAT & related cases http://home.pix.za/pa/pak04938/courtcases.htm
• VAT/GST Developments Abroad; VAT rates around the globe http://home.pix.za/pa/pak04938/International.htm

Codes of Good Practice

Bills, White Papers & Discussion Documents
Draft Revenue Laws Amendment Bill 1999
Draft Revenue Laws Amendment Bill 1999 - Explanatory Memorandum 1999
Division of Revenue Bill, No. 19 1999
Portfolio Commitee Amendments to Division of Revenue Bill, No. 19b 1999
Division of Revenue Bill, No.19b 1999
Taxation Laws Amendment Bill, No.26 1999
Revenue Laws Amendment Bill, No 59 1999

Related Links
SARS (South African Revenue Service)
•  VAT
Unwembi's Resource of South African Government Information

 

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