• Tax Administration Act, 2011 (Act No. 28 of 2011)
    • Notice No. 591 of 2012
    • Act
    • Chapter 1 : Definitions
      • 1. Definitions
    • Chapter 2 : General Administration Provisions
      • Part A : In general
        • 2. Purpose of Act
        • 3. Administration of tax Acts
        • 4. Application of Act
        • 5. Practice generally prevailing
      • Part B : Powers and duties of SARS and SARS officials
        • 6. Powers and duties
        • 7. Conflict of interest
        • 8. Identity cards
        • 9. Decision or notice by SARS
      • Part C : Delegations
        • 10. Delegations by the Commissioner
      • Part D : Authority to act in legal proceedings
        • 11. Legal proceedings involving Commissioner
        • 12. Right of appearance in proceedings
      • Part E : Powers and duties of Minister
        • 13. Powers and duties of Minister
        • 14. Power of Minister to appoint Tax Ombud
      • Part F : Powers and duties of Tax Ombud
        • 15. Office of Tax Ombud
        • 16. Mandate of Tax Ombud
        • 17. Limitations on authority
        • 18. Review of complaint
        • 19. Reports by Tax Ombud
        • 20. Resolution and recommendations
        • 21. Confidentiality
    • Chapter 3 : Registration
      • 22. Registration requirements
      • 23. Communication of changes in particulars
      • 24. Taxpayer reference number
    • Chapter 4 : Returns and Records
      • Part A : General
        • 25. Submission of return
        • 26. Third party returns
        • 27. Other returns required
        • 28. Statement concerning accounts
        • 29. Duty to keep records
        • 30. Form of records kept or retained
        • 31. Inspection of records
        • 32. Retention period in case of audit, objection or appeal
        • 33. Translation
      • Part B : Reportable arrangements
        • 34. Definitions
        • 35. Reportable arrangements
        • 36. Excluded arrangements
        • 37. Disclosure obligation
        • 38. Information to be submitted
        • 39. Reportable arrangement reference number
    • Chapter 5 : Information Gathering
      • Part A : General rules for inspection, verification, audit and criminal investigation
        • 40. Selection for inspection, verification or audit
        • 41. Authorisation for SARS official to conduct audit or criminal investigation
        • 42. Keeping taxpayer informed
        • 42A. Procedure where legal professional privilege is asserted
        • 43. Referral for criminal investigation
        • 44. Conduct of criminal investigation
      • Part B : Inspection, request for relevant material, audit and criminal investigation
        • 45. Inspection
        • 46. Request for relevant material
        • 47. Production of relevant material in person
        • 48. Field audit or criminal investigation
        • 49. Assistance during field audit or criminal investigation
      • Part C : Inquiries
        • 50. Authorisation for inquiry
        • 51. Inquiry order
        • 52. Inquiry proceedings
        • 53. Notice to appear
        • 54. Powers of presiding officer
        • 55. Witness fees
        • 56. Confidentiality of proceedings
        • 57. Incriminating evidence
        • 58. Inquiry not suspended by civil or criminal proceedings
      • Part D : Search and seizure
        • 59. Application for warrant
        • 60. Issuance of warrant
        • 61. Carrying out search
        • 62. Search of premises not identified in warrant
        • 63. Search without warrant
        • 64. Legal professional privilege
        • 65. Person's right to examine and make copies
        • 66. Application for return of seized relevant material or costs of damages
    • Chapter 6 : Confidentiality of Information
      • 67. General prohibition of disclosure
      • 68. SARS confidential information and disclosure
      • 69. Secrecy of taxpayer information and general disclosure
      • 70. Disclosure to other entities
      • 71. Disclosure in criminal, public safety or environmental matters
      • 72. Self-incrimination
      • 73. Disclosure to taxpayer of own record
      • 74. Publication of names of offenders
    • Chapter 7 : Advance Rulings
      • 75. Definitions
      • 76. Purpose of advance rulings
      • 77. Scope of advance rulings
      • 78. Private rulings and class rulings
      • 79. Applications for advance rulings
      • 80. Rejection of application for advance ruling
      • 81. Fees for advance rulings
      • 82. Binding effect of advance rulings
      • 83. Applicability of advance rulings
      • 84. Rulings rendered void
      • 85. Subsequent changes in tax law
      • 86. Withdrawal or modification of advance rulings
      • 87. Publication of advance rulings
      • 88. Non-binding private opinions
      • 89. Binding general rulings
      • 90. Procedures and guidelines for advance rulings
    • Chapter 8 : Assessments
      • 91. Original assessments
      • 92. Additional assessments
      • 93. Reduced assessments
      • 94. Jeopardy assessments
      • 95. Estimation of assessments
      • 96. Notice of assessment
      • 97. Recording of assessments
      • 98. Withdrawal of assessments
      • 99. Period of limitations for issuance of assessments
      • 100. Finality of assessment or decision
    • Chapter 9 : Dispute Resolution
      • Part A : General
        • 101. Definitions
        • 102. Burden of proof
        • 103. Rules for dispute resolution
      • Part B : Objection and appeal
        • 104. Objection against assessment or decision
        • 105. Forum for dispute of assessment or decision
        • 106. Decision on objection
        • 107. Appeal against assessment or decision
      • Part C : Tax board
        • 108. Establishment of tax board
        • 109. Jurisdiction of tax board
        • 110. Constitution of tax board
        • 111. Appointment of chairpersons
        • 112. Clerk of tax board
        • 113. Tax board procedure
        • 114. Decision of tax board
        • 115. Referral of appeal to tax court
      • Part D : Tax court
        • 116. Establishment of tax court
        • 117. Jurisdiction of tax court
        • 118. Constitution of tax court
        • 119. Nomination of president of tax court
        • 120. Appointment of panel of tax court members
        • 121. Appointment of registrar of tax court
        • 122. Conflict of interest of tax court members
        • 123. Death, retirement or incapability of judge or member
        • 124. Sitting of tax court not public
        • 125. Appearance at hearing of tax court
        • 126. Subpoena of witness to tax court
        • 127. Non-attendance by witness or failure to give evidence
        • 128. Contempt of tax court
        • 129. Decision by tax court
        • 130. Order for costs by tax court
        • 131. Registrar to notify parties of judgment of tax court
        • 132. Publication of judgment of tax court
      • Part E : Appeal against tax court decision
        • 133. Appeal against decision of tax court
        • 134. Notice of intention to appeal tax court decision
        • 135. Leave to appeal to Supreme Court of Appeal against tax court decision
        • 136. Failure to lodge notice of intention to appeal tax court decision
        • 137. Notice by registrar of period for appeal of tax court decision
        • 138. Notice of appeal to Supreme Court of Appeal against tax court decision
        • 139. Notice of cross-appeal of tax court decision
        • 140. Record of appeal of tax court decision
        • 141. Abandonment of judgment
      • Part F : Settlement of dispute
        • 142. Definitions
        • 143. Purpose of Part
        • 144. Initiation of settlement procedure
        • 145. Circumstances where settlement is inappropriate
        • 146. Circumstances where settlement is appropriate
        • 147. Procedure for settlement
        • 148. Finality of settlement agreement
        • 149. Register of settlements and reporting
        • 150. Alteration of assessment or decision on settlement
    • Chapter 10 : Tax Liability and Payment
      • Part A : Taxpayers
        • 151. Taxpayer
        • 152. Person chargeable to tax
        • 153. Representative taxpayer
        • 154. Liability of representative taxpayer
        • 155. Personal liability of representative taxpayer
        • 156. Withholding agent
        • 157. Personal liability of withholding agent
        • 158. Responsible third party
        • 159. Personal liability of responsible third party
        • 160. Right to recovery of taxpayer
        • 161. Security by taxpayer
      • Part B : Payment of tax
        • 162. Determination of time and manner of payment of tax
        • 163. Preservation order
        • 164. Payment of tax pending objection or appeal
      • Part C : Taxpayer account and allocation of payments
        • 165. Taxpayer account
        • 166. Allocation of payments
      • Part D : Deferral of Payment
        • 167. Instalment payment agreement
        • 168. Criteria for instalment payment agreement
    • Chapter 11 : Recovery of Tax
      • Part A : General
        • 169. Debt due to SARS
        • 170. Evidence as to assessment
        • 171. Period of limitation on collection of tax
      • Part B : Judgment procedure
        • 172. Application for civil judgment for recovery of tax
        • 173. Jurisdiction of Magistrates' Court in judgment procedure
        • 174. Effect of statement filed with clerk or registrar
        • 175. Amendment of statement filed with clerk or registrar
        • 176. Withdrawal of statement and reinstitution of proceedings
      • Part C : Sequestration, liquidation and winding-up proceedings
        • 177. Institution of sequestration, liquidation or winding-up proceedings
        • 178. Jurisdiction of court in sequestration, liquidation or winding-up proceedings
      • Part D : Collection of tax debt from third parties
        • 179. Liability of third party appointed to satisfy tax debts
        • 180. Liability of financial management for tax debts
        • 181. Liability of shareholders for tax debts
        • 182. Liability of transferee for tax debts
        • 183. Liability of person assisting in dissipation of assets
        • 184. Recovery of tax debts from other persons
      • Part E : Assisting foreign governments
        • 185. Tax recovery on behalf of foreign governments
      • Part F : Remedies with respect to foreign assets
        • 186. Compulsory repatriation of foreign assets of taxpayer
    • Chapter 12 : Interest
      • 187. General interest rules
      • 188. Period over which interest accrues
      • 189. Rate at which interest is charged
    • Chapter 13 : Refunds
      • 190. Refunds of excess payments
      • 191. Refunds subject to set-off and deferral
    • Chapter 14 : Write off or Compromise of Tax debts
      • Part A : General provisions
        • 192. Definitions
        • 193. Purpose of Chapter
        • 194. Application of Chapter
      • Part B : Temporary write off of tax debt
        • 195. Temporary write off of tax debt
        • 196. Tax debt uneconomical to pursue
      • Part C : Permanent write off of tax debt
        • 197. Permanent write off of tax debt
        • 198. Tax debt irrecoverable at law
        • 199. Procedure for writing off tax debt
      • Part D : Compromise of tax debt
        • 200. Compromise of tax debt
        • 201. Request by debtor for compromise of tax debt
        • 202. Consideration of request to compromise tax debt
        • 203. Circumstances where not appropriate to compromise tax debt
        • 204. Procedure for compromise of tax debt
        • 205. SARS not bound by compromise of tax debt
      • Part E : Records and reporting
        • 206. Register of tax debts written off or compromised
        • 207. Reporting by Commissioner of tax debts written off or compromised
    • Chapter 15 : Administrative Non-Compliance Penalties
      • Part A : General
        • 208. Definitions
        • 209. Purpose of Chapter
      • Part B : Fixed amount penalties
        • 210. Non-compliance subject to penalty
        • 211. Fixed amount penalty table
        • 212. Reportable arrangement penalty
      • Part C : Percentage based penalty
        • 213. Imposition of percentage based penalty
      • Part D : Procedure
        • 214. Procedures for imposing penalty
        • 215. Procedure to request remittance of penalty
      • Part E : Remedies
        • 216. Remittance of penalty for failure to register
        • 217. Remittance of penalty for nominal or first incidence of non-compliance
        • 218. Remittance of penalty in exceptional circumstances
        • 219. Penalty incorrectly assessed
        • 220. Objection and appeal against decision not to remit penalty
    • Chapter 16 : Understatement Policy
      • Part A : Imposition of understatement penalty
        • 221. Definitions
        • 222. Understatement penalty
        • 223. Understatement penalty percentage table
        • 224. Objection and appeal against imposition of understatement penalty
      • Part B : Voluntary disclosure programme
        • 225. Definitions
        • 226. Qualification of person subject to audit or investigation for voluntary disclosure
        • 227. Requirements for valid voluntary disclosure
        • 228. No-name voluntary disclosure
        • 229. Voluntary disclosure relief
        • 230. Voluntary disclosure agreement
        • 231. Withdrawal of voluntary disclosure relief
        • 232. Assessment or determination to give effect to agreement
        • 233. Reporting of voluntary disclosure agreements
    • Chapter 17 : Criminal Offences
      • 234. Criminal offences relating to non-compliance with tax Acts
      • 235. Evasion of tax and obtaining undue refunds by fraud or theft
      • 236. Criminal offences relating to secrecy provisions
      • 237. Criminal offences relating to filing return without authority
      • 238. Jurisdiction of courts in criminal matters
    • Chapter 18 : Registration of Tax Practitioners and Reporting of Unprofessional Conduct
      • 239. Definitions
      • 240. Registration of tax practitioners
      • 240A. Recognition of controlling bodies
      • 241. Complaint to controlling body of tax practitioner
      • 242. Disclosure of information regarding complaint and remedies of taxpayer
      • 243. Complaint considered by controlling body
    • Chapter 19 : General Provisions
      • 244. Deadlines
      • 245.  Power of Minister to determine date for submission of returns and payment of tax
      • 246. Public officers of companies
      • 247. Company address for notices and documents
      • 248. Public officer in event of liquidation or winding-up or business rescue
      • 249. Default in appointing public officer or address for notices or documents
      • 250. Authentication of documents
      • 251. Delivery of documents to persons other than companies
      • 252. Delivery of documents to companies
      • 253. Documents delivered deemed to have been received
      • 254. Defect does not affect validity
      • 255. Rules for electronic communication
      • 256. Tax clearance certificate
      • 257. Regulations by Minister
    • Chapter 20 : Transitional Provisions
      • 258. New taxpayer reference number
      • 259. Appointment of Tax Ombud
      • 260. Provisions relating to secrecy
      • 261. Public officer previously appointed
      • 262. Appointment of chairpersons of tax board
      • 263. Appointment of members of tax court
      • 264. Continuation of tax board, tax court and court rules
      • 265. Continuation of appointment to a post or office or delegation by Commissioner
      • 266. Continuation of authority to audit
      • 267. Conduct of inquiries and execution of search and seizure warrants
      • 268. Application of Chapter 15
      • 269. Continuation of authority, rights and obligations
      • 270. Application of Act to prior or continuing action
      • 271. Amendment of legislation
      • 272. Short title and commencement
    • Schedules
      • Schedule 1 : Section 271
  • Regulations
    • Listing the Organs of State or Institutions to which a Senior SARS Official may lawfully disclose specified information
      • Notice No. R. 160 of 2016
      • Schedule - List of organs of state or entities
    • [Repealed] OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters
      • Notice No. R. 210 of 2016
      • Preamble
      • Section I : General Reporting Requirements
      • Section II : General Due Diligence Requirements
      • Section III : Due Diligence for Pre-existing Individual Accounts
      • Section IV : Due Diligence for New Individual Accounts
      • Section V : Due Diligence for Pre-existing Entity Accounts
      • Section VI : Due Diligence for New Entity Accounts
      • Section VII : Special Due Diligence Rules
      • Section VIII : Defined Terms
      • Section IX : Complementary Reporting and Due Diligence Rules for Financial Account Information
      • Section X : Effective Implementation
      • Annexes
        • Annex I : Non-Reporting Financial Institutions
        • Annex II : Excluded Accounts
    • Specifying the Country-By-Country Reporting Standard for Multinational Enterprises
      • Notice No. R. 1598 of 2016
      • Preamble
      • Article 1 : Definitions
      • Article 2 : Filing Obligation
      • Article 3 : Notification
      • Article 4 : Country-by-Country Report
      • Article 5 : Time for filing
      • Article 6 : Use and Confidentiality of Country-by-Country Report Information
      • Article 7 : Effective Date
    • OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters
      • Notice No. R. 1070 of 2020
      • Preamble
      • Section I : General Reporting Requirements
      • Section II : General Due Diligence Requirements
      • Section III : Due Diligence for Pre-existing Individual Accounts
      • Section IV : Due Diligence for New Individual Accounts
      • Section V : Due Diligence for Pre-existing Entity Accounts
      • Section VI : Due Diligence for New Entity Accounts
      • Section VII : Special Due Diligence Rules
      • Section VIII : Defined Terms
      • Section IX : Complementary Reporting and Due Diligence Rules for Financial Account Information
      • Section X : Effective Implementation
      • Section XI : Mandatory Disclosure Rules
      • Annexes
        • Annex I : Non-Reporting Financial Institutions
        • Annex II : Excluded Accounts
  • Notices
    • [Repealed] Method of Payment of Tax Prescribed in terms of the Tax Administration Act, 2011 (Act No. 28 of 2011)
    • Duty to Keep the Records, Books of Account or Documents in terms of Section 29 and in the form in terms of Section 30 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 508 of 2014
      • 1. General
      • 2. Persons required to keep certain records, books of account or documents
      • 3. Form of records, books of account or documents
    • Returns to be Submitted by Third Parties in terms of Section 26 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 509 of 2014
      • 1. General
      • 2. Reporting financial institution required to submit third party returns
      • 3. Date for submitting return
      • 4. Alternative arrangements with SARS
    • [Repealed] Notice of Address at which a Document, Notice or Request is to be delivered or made for purposes of Rule 2(c)(ii) and Rule 3(1) read together with Rule 2(c)(iii) of the Rules promulgated in Terms of Section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 295 of 2015
      • A. General
      • B. Delivery to the South African Revenue Service under ...
      • C. Clerk of the tax board
    • Incidences of Non-Compliance by a Person in terms of Section 210(2) of the Tax Administration Act, 2011 (Act No. 28 of 2011) that are subject to a Fixed Amount Penalty in accordance with Section 210(1) and 211 of that Act
      • Notice No. 597 of 2015
      • 1. General
      • 2. Incidences subject to fixed amount penalty
    • Notice Fixing the Amount of the Threshold for the Amount of Tax in Dispute for Purposes of an Appeal to the Tax Board in terms of Section 109(1)(a) of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 1196 of 2015
    • Public Notice Listing Arrangements for Purposes of Sections 35(2) and 36(4) of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 140 of 2016
      • 1. General
      • 2. Reportable arrangements
      • 3. Excluded arrangements under section 36(4) of the Tax Administration Act, 2011
    • Method of Payment of Tax Prescribed in Terms of Section 162(2) of the Tax Administration Act, 2011 (Act no. 28 of 2011) : Notice No. 437
      • Notice No. 437 of 2016
    • Duty to Keep the Records, Books of Account or Documents in Terms of Section 29 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 1334 of 2016
      • 1. General
      • 2. Persons required to keep specified records, books of account or documents
      • 3. Records, books of account or documents to be kept in respect of structure and operations
      • 4. Records, books of account or documents to be kept in respect of transactions
      • 5. Persons otherwise required to keep records, books of account or documents
      • 6. Records kept by connected persons
      • 7. Alternative arrangements with SARS
    • Incidences of Non-Compliance by a Person in terms of Section 210(2) of the Tax Administration Act, that are subject to a Fixed Amount Penalty in accordance with section 210(1) and 211 of the Act
      • Notice No. 193 of 2017
      • 1. General
      • 2. Incidences subject to fixed amount penalty
    • Returns to be submitted by a person in terms of section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 547 of 2017
      • 1. General
      • 2. Persons who must submit an income tax return
      • 3. Persons not required to submit an income tax return
      • 4. Periods within which income tax returns must be finished
      • 5. Form of income tax returns to be submitted
      • 6. Manner of submission of income tax returns
    • Return to be submitted by persons in terms of section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 1117 of 2017
      • 1. General
      • 2. Persons required to submit returns and form of returns
      • 3. Due date for submitting a return
      • 4. Manner of submitting a return
    • Incidences of Non-Compliance by a Person in terms of Section 210(2) of the Tax Administration Act, that are subject to a Fixed Amount Penalty in accordance with section 210(1) and 211 of the Act
      • Notice No. 480 of 2018
    • Incidences of Non-Compliance by a Person in terms of Section 210(2) of the Tax Aministration Act, that are subject to a Fixed Amount Penalty in accordance with section 210 and 211 of the Act
      • Notice No. 1372 of 2018
      • 1. General
      • 2. Incidence subject to fixed amount penalty
    • Returns to be submitted by a person in terms of section 25 of the Tax Adminstration Act, 2011 (Act No. 28 of 2011)
      • Notice 342 of 2019
      • 1. General
      • 2. Persons who must submit an income tax return
      • 3. Persons not required to submit an income tax return
      • 4. Periods within which income tax returns must be furnished
      • 5. Form of income tax returns to be submitted
      • 6. Manner of submission of income tax returns
    • Returns to be submitted by a person in terms of Section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 741 of 2020
      • 1. General
      • 2. Persons who must submit an income tax return
      • 3. Persons not required to submit an income tax return
      • 4. Periods within which income tax returns must be furnished
      • 5. Form of income tax returns to be submitted
      • 6. Manner of submission of income tax returns
    • Extension of deadline to file country by country returns in terms of Section 25(7) of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • [Repealed] Notice No. 1236 of 2020
      • Notice No. 100 of 2021
    • Extension of due date for Income Tax Returns relating to provisional taxpayers submitted on the SARS eFiling platform in terms of Section 25(7) of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 58 of 2021
    • Application and cost recovery fees for binding private rulings and binding class rulings in terms of Section 81(1) of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 299 of 2021
      • 1. General
      • 2. Application Fees
      • 3. Cost Recovery Fees
      • 4. Commencement
    • Returns to be submitted by a person in terms of section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011) 
      • Notice No. 419 of 2021
      • 1. General
      • 2. Persons who must submit an income tax return
      • 3. Persons not required to submit an income tax return
      • 4. Periods within which income tax returns must be furnished
      • 5. Form of income tax returns to be submtted
      • 6. Manner of submission of income tax returns
    • [Withdrawn] Incidences of Non-Compliance by a Person in terms of Section 210(2) of the Tax Act Administration Act 2011 (Act No. 28 of 2011) that are subject to a Fixed Amount Penalty in accordance with Section 210 and 211 of the Act
      • Notice No. 1461 of 2021
      • 1. General
      • 2. Incidences of non-compliance subject to fixed amount penalty
    • Extension of Due Date for Income Tax Returns relating to certain persons in terms of Section 25(7) of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 1530 of 2021
    • Incidences of Non-Compliance by a Person in terms of Section 210(2) of the Tax Administration Act, 2011 (Act No. 28 of 2011) that are subject to a fixed amount penalty in accordance with Section 210 and 211 of the Act
      • Notice No. 1531 of 2021
      • 1. General
      • 2. Incidences of non-compliance subject to a fixed amount penalty
    • Returns to be submitted by a Person in terms of Section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 2130 of 2022
      • 1. General
      • 2. Persons who must submit an income tax return
      • 3. Persons not required to submit an income tax return
      • 4. Periods within which income tax returns must be furnished
      • 5. Form of income tax returns to be submitted
      • 6. Manner of submission of income tax returns
    • Public Notice in terms of Section 23(f) of the Tax Administration Act, 2011 (Act No. 28 of 2011) with regards to Communication of Changes in Particulars
      • Notice No. 2200 of 2022
      • 1. General
      • 2. Communication of changes in particulars
    • [Replaced] Notice of Addresses at which a document, notice or request is to be delivered or made for purposes of Rule 2(1)(c)(ii) and Rule 3(1) read together with Rule 2(1)(c)(iii) of the Rules promulgated in terms of Section 103 of the Tax Admiistration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 3135 of 2023
      • 1. General
      • 2. Dispute process
      • 3. Tax board appeals
      • 4. Notices to SARS and applications to the tax court in terms of rule 52 or rule 56 of Part F of the rules must be made electronically to the applicable address below, alternatively at the physical address listed, upon both SARS and the registrar of the tax court
      • 5. Tax court appeals
      • 6. Registrar of the tax court
      • 7. Exclusions
    • Notice of Address of Service specified by the Commissioner in terms of Section 11(5) of the Tax Administration Act, 2011 (Act No. 28 of 2011) with regard to any Notice or Process by which Legal Proceedings are instituted
      • Notice No. 3136 of 2023
      • Schedule
    • Returns to be submitted by a Person in terms of Section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 3540 of 2023
      • 1. General
      • 2. Persons who must submit an income tax return
      • 3. Persons not required to submit an income tax return
      • 4. Periods within which income tax returns must be furnished
      • 5. Form of income tax returns to be submitted
      • 6. Manner of submission of income tax returns
    • Returns of Information to be Submitted by Third Parties in terms of Section 26 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 3631 of 2023
      • 1. General
      • 2. Persons required to submit third party returns
      • 3. Returns required to be submitted
      • 4. Due date for submitting a third party return
      • 5. Manner of submitting a third party return
      • 6. Alternative arrangements with SARS
    • Extension of Date to Request a Reduced or Additional Assessment in terms of Section 95(6) of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 4742 of 2024
    • Returns to be submitted by a Person in terms of Section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 4918 of 2024
      • 1. General
      • 2. Persons who must submit an income tax return
      • 3. Persons not requred to submit an income tax return
      • 4. Periods within which income tax returns must be furnished
      • 5. Form of income tax returns to be submitted
      • 6. Manner of submission of income tax returns
    • Notice of Addresses at which a Document, Notice or Request is to be delivered or made for purposes of Rule 2(1)(c)(ii) and Rule 3(1) read together with Rule 2(1)(c)(iii) of the Rules promulgated in terms of Section 103 of the Act
      • Notice No. 5114 of 2024
      • 1. General
      • 2. Dispute process
      • 3. Tax board appeals
      • 4. Notices to SARS and applications to the tax court in terms of rule 52 or rule 56 of Part F of the rules must be made electronically to the applicable address below, alternatively at the physical address listed, upon both SARS and the registrar of the tax court
      • 5. Tax court appeals
      • 6. Registrar of the tax court
      • 7. Exclusions
    • Additional considerations in terms of Section 80(2) of the Tax Administration Act, 2011 (Act No. 28 of 2011) in respect of which an application for a binding private ruling or a binding class ruling may be rejected
      • Notice No. 5533 of 2024
  • Rules
    • [Repealed] Rules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 550 of 2014
      • Part A : General provisions
        • 1. Definitions
        • 2. Prescribed form and manner and date of delivery
        • 3. Office of cleark of tax board and registrar of tax court
        • 4. Extension of time periods
        • 5. Index and pagination of documents
      • Part B : Reasons for assessment, objection , appeal and test cases
        • 6. Reasons for assessment
        • 7. Objection against assessment
        • 8. Request for substantiating documents...
        • 9. Decision on objection
        • 10. Appeal against assessment
        • 11. Appeal to tax board or tax court
        • 12. Test cases
      • Part C : Alternative dispute resolution
        • 13. Notice of alternative dispute resolution
        • 14. Reservation of rights
        • 15. Period of alternative dispute resolution
        • 16. Appointment of facilitator
        • 17. Conduct of facilitator
        • 18. Conflict of interest of facilitator
        • 19. Determination and termination of proceedings...
        • 20. Proceedings before facilitator
        • 21. Recommendation by facilitator
        • 22. Confidentiality of proceedings
        • 23. Resolution of dispute by agreement
        • 24. Resolution of dispute by settlement
        • 25. Termination of proceedings
      • Part D : Procedures of tax board
        • 26. Set down of appeal before tax board
        • 27. Subpoenas and dossier to tax board
        • 28. Procedures in tax board
        • 29. Referral of appeal from tax board to tax court
        • 30. Reasons for non-appearance at tax board hearing
      • Part E : Procedures of tax court
        • 31. Statement of grounds of assessment...
        • 32. Statement of grounds of appeal
        • 33. Reply to statement of grounds of appeal
        • 34. Issues in appeal
        • 35. Amendments of statements
        • 36. Discovery of documents
        • 37. Notice of expert witness
        • 38. Pre-trial conference
        • 39. Set down of appeal for hearing before tax court
        • 40. Dossier to tax court
        • 41. Places at which tax court sits
        • 42. Procedures not covered by Act and rules
        • 43. Subpoena of witnesses to tax court
        • 44. Procedures in tax court
        • 45. Postponement or removal of case from roll
        • 46. Withdrawal or concession of appeal or application
        • 47. Costs
        • 48. Witness fees
        • 49. Request for recordings
      • Part F : Applications on notice
        • 50. Procedures under this Part
        • 51. Application provided for in Act
        • 52. Application provided for under rules
        • 53. Application against decision by chairperson...
        • 54. Application for withdrawal of chairperson of tax board
        • 55. Application for withdrawal of member of tax court
        • 56. Application for default judgment...
        • 57. Notice of motion and founding affidavit
        • 58. Address and due date
        • 59. Set down for hearing where no intention to oppose
        • 60. Notice of intention to oppose and answering affidavit
        • 61. Replying affidavit
        • 62. Set down for hearing where no answering affidavit
        • 63. Application for set down by respondent
        • 64. Judgment by tax court
      • Part G : Transitional arrangements
        • 65. Definitions
        • 66. Application of rules to prior or continuing action
        • 67. Applications of new procedures
        • 68. Completion of time periods
    • Rules for Electronic Communication Prescribed under section 255(1) of the Tax Administration Act, 2011 (Act No. 28 of 2011)
      • Notice No. 644 of 2014
      • 1. Definitions
      • 2. General
      • 3. Delivery and receipt of an electronic communication
      • 4. Provision of SARS electronic filing services
      • 5. SARS electronic filing service registration
      • 6. User ID and access code
      • 7. Electronic signature
      • 8. Security
      • 9. Record retention by an electronic communicator
    • Rules promulgated under Section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011), prescribing the procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in Section 104(2) of that Act, Procedures for Alternative Dispute Resolution, the conduct and hearing of appeals, application on notice before a Tax Court and Transitional Rules
      • Notice No. R. 3146 of 2023
      • Part A : General provisions
        • 1. Definitions
        • 2. Prescribed form and manner and date of delivery
        • 3. Office of clerk of tax board and registrar of tax court
        • 4. Extension of time periods
        • 5. Index and pagination of documents
      • Part B : Reason for assessment, objection, appeal and test cases
        • 6. Reasons for assessment
        • 7. Objection against assessment
        • 8. Request for substantiating documents after objection lodged
        • 9. Decision on objection
        • 10. Appeal against assessment
        • 11. Appeal to tax board or tax court
        • 12. Test cases
      • Part C : Alternative dispute resolution
        • 13. Notice of alternative dispute resolution
        • 14. Reservation of rights
        • 15. Period of alternative dispute resolution
        • 16. Appointment of facilitator
        • 17. Conduct of facilitator
        • 18. Conflict of interest of facilitator
        • 19. Determination and termination of proceedings by facilitator
        • 20. Proceedings before facilitator
        • 21. Recommendation by facilitator
        • 22. Confidentiality of proceedings
        • 23. Resolution of dispute by agreement
        • 24. Resolution of dispute by settlement
        • 25. Termination of proceedings
      • Part D : Procedures of tax board
        • 26. Set down of appeal before tax board
        • 27. Subpoenas and dossier to tax board
        • 28. Procedures in tax board
        • 29. Referral of appeal from tax board to tax court
        • 30. Reasons for non-appearance at tax board hearing
      • Part E : Procedures of tax court
        • 31. Statement of grounds of assessment and opposing appeal
        • 32. Statement of grounds of appeal
        • 33. Reply to statement of grounds of opposing appeal
        • 34. Issues in appeal
        • 35. Amendments of statements
        • 36. Discovery of documents
        • 37. Notice of expert witness
        • 38. Pre-trial conference
        • 39. Set down of appeal for hearing before tax court
        • 40. Dossier to tax court
        • 41. Places at which tax court sits
        • 42. Procedures not covered by Act and rules
        • 43. Subpoena of witnesses to tax court
        • 44. Procedures in tax court
        • 45. Postponement or removal of case from roll
        • 46. Withdrawal or concession of appeal or application
        • 47. Costs
        • 48. Witness fees
        • 49. Request for recordings
      • Part F : Applications on notice
        • 50. Procedures under this Part
        • 51. Application provided for in Act or rules
        • 52. Application provided for under rules
        • 53. Application against decision by chairperson of tax board
        • 54. Application for withdrawal of chairperson of tax board
        • 55. Application for withdrawal of member of tax court
        • 56. Application for default judgment in the event of non-compliance with rules
        • 57. Notice of motion and founding affidavit
        • 58. Address and due date
        • 59. Set down for hearing where no intention to oppose
        • 60. Notice of intention to oppose and answering affidavit
        • 61. Replying affidavit
        • 62. Set down for hearing where no answering affidavit
        • 63. Application for set down by respondent
        • 64. Judgment by tax court
      • Part G : Transitional arrangements
        • 65. Definitions
        • 66. Application of rules to prior or continuing action
        • 67. Applications of new procedures
        • 68. Completion of time periods