South Africa legislation

The Acts, sections and statutory instruments the rules come from.

Showing 1 to 10 of 10 documents, archived 2026-09-10

The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.

Legislation documents archived for South Africa
DocumentIssuerDateArchived copyLive sourceCitation key
Tax Administration Act 28 of 2011 (Government Gazette 35491 of 4 July 2012, as enacted)Parliament of the Republic of South Africa, hosted by gov.za2012-07-04PDF, 7.5 MB, mirrorOpenTAA 2011
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2020 (LPrep-EM-2020-03), which replaced "cryptocurrency" with "crypto asset"National Treasury / South African Revenue Service2021-01-20PDF, 546 KB, mirrorOpen
Acts Administered by the Commissioner (index page for the Income Tax Act 58 of 1962 and the Eighth Schedule)South African Revenue Service, Legal Counsel2025-01-09PDF, 529 KB, mirrorOpenITA 1962
Draft Regulations for purposes of paragraph (c) of the definition of "international tax standard" in section 1 of the Tax Administration Act, 2011 (draft CARF Regulations for public comment)South African Revenue Service / National Treasury2025-09-15PDF, 395 KB, mirrorOpen
Explanatory Note on the Publication of the Draft CARF RegulationsSouth African Revenue Service / National Treasury2025-09-15PDF, 97 KB, mirrorOpen
Notice R.6886, GG 53735: Regulations for international tax standards amending the OECD Common Reporting StandardNational Treasury, Government Gazette (via SARS)2025-11-28PDF, 844 KB, mirrorOpen
Notice 6887, GG 53735: Regulations under section 257 of the Tax Administration Act, 2011 specifying the changes to the OECD Crypto-Asset Reporting Framework (the final CARF Regulations, commencing 1 March 2026)National Treasury, Government Gazette (via SARS)2025-11-28PDF, 485 KB, mirrorOpen
Tax Administration Laws Amendment Act 4 of 2026 (GG 54447)Parliament of the Republic of South Africa, via SARS2026-04-01PDF, 507 KB, mirrorOpen
Taxation Laws Amendment Act 5 of 2026 (GG 54448)Parliament of the Republic of South Africa, via SARS2026-04-01PDF, 1.1 MB, mirrorOpen
Notice 7422, GG 54598: Notice to submit returns for the 2026 year of assessment (section 25 of the Tax Administration Act, 2011)South African Revenue Service, Government Gazette2026-04-30PDF, 486 KB, mirrorOpen