NOT South African Revenue Service

This page made its first appearance in November 1995. The official SARS site appeared just on a year later to encourage people to take advantage of a tax amnesty and, after disappearing for several months, reappeared in its current comprehensive form on 1 October 1997. In a spirit of friendly competition, this page will continue to make available selected government notices, historical capital gains, GAAR amendment, interpretation, regulation of tax practioners and Tax Administration Act documents, and any other tax related information I fancy posting. I trust that you will find it useful. Your suggestions for improvements are welcome!

NEW! 24 February 2024: Tax rates updated. Government Notice on rate per kilometre for 2024/25 added. Interest rates updated. 8 April 2023: Tax rates updated. Government Notice on rate per kilometre for 2023/24 added. Interest rates updated. 3 December 2022: Interest rates updated. 1 October 2022: Interest rates updated.  NEW!

DISCLAIMER. The information contained in this page and related pages has been semi-automatically converted from publicly available documents. The information may contain errors or omissions for this or other reasons. Neither the webmaster, nor his service provider, accept any liability for any damages or expenses that may be incurred as a direct or indirect consequence of reliance placed on any information contained in this page or any related pages. Use the information at your own risk!

Taxation is a complex field which contains many traps for the unwary or inexperienced. Consult a Chartered Accountant or other appropriately qualified professional before making any decisions relating to taxation matters.

Government Notices, Media Releases & Press Statements

Please see the Media section of the SARS website for media releases from 1 January 2008. Selected government notices will continue to be placed above.

Income Tax - Capital Gains

A selection of historical documents for your information.

As is the case with all tax legislation, especially new legislation, amendments followed. The Revenue Laws Amendment Act, 19 of 2001, and the Second Revenue Laws Amendment Act, 60 of 2001, contained many minor clarifications and a few significant changes. On the promulgation of the latter Act on 12 December 2001, SARS released a consolidated version of the Eighth Schedule, which takes up the amendments to the Eighth Schedule up until that date.

SARS has also released a second consolidated version of the Eighth Schedule which takes up the small number of amendments in the Taxation Laws Amendment Act, 30 of 2002. The Revenue Laws Amendment Act, 74 of 2002, which revises the group reorganisation rules and codifies the FOREX rules for CGT, was promulgated on 13 December 2002. A third consolidated version of the Eighth Schedule followed. These and subsequent amendments are available in the Legal Counsel section of the SARS web site.

Income Tax - General Anti-Avoidance Rule Amendments 2005/6

A selection of historical documents for your information.

Income Tax - Practice Notes/Interpretation Notes

General - Regulating Tax Practitioners

A selection of historical documents for your information.

The Tax Administration Laws Amendment Act, 2012, provided for the compulsory registration of tax practitioners with a recognised controlling body by 1 July 2013. The memorandum of objects noted that this was the first phase in the regulation of tax practitioners. The second phase was to be the establishment of an independent regulatory board for tax practitioners. This was to begin with a review of the success or otherwise of the first phase eighteen months after the first phases's implementation.

General - Tax Administration Act

A selection of historical documents for your information.

Other Information

Atomz search has been discontinued. Google remains as the search for this site and, if you don't like its search engine, the SARS site.

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This page was last revised on 24 February 2024. It was tested with the OS/2 or Linux versions of Firefox, Opera, or Seamonkey but should display correctly with any HTML 3.2 compliant browser.

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