Acts of South Africa

Customs act of South Africa ( PDF Format, 53.2KB)

VAT ACTS of South Africa:

VAT Act Brochures and Guides Guide For Municipalities VAT 419 – Guide for municipalities.
Income Tax Act Binding Private Ruling – 140 BPR 140 Unbundling transaction – section 46.
VAT Act Binding General Ruling – 18 BGR 18 The zero-rating of various types of dates (fruit from palm trees).
VAT Act Binding General Ruling – 17 BGR 17 Cancellation of registration of separate enterprises, branches and divisions.
VAT Act Brochures and Guides Guide for Fixed Property and Construction VAT 409 – Guide for fixed property and construction.
VAT Act Draft Documents for Comment Vouchers supplied at a discount Draft Interpretation Note: vouchers supplied at a discount – comments due by no later than 31 May 2013.
VAT Act Binding General Ruling – 16 BGR 16 Standard apportionment method.
VAT Act Binding General Ruling – 4 (Issue 2) BGR 4 (Issue 2) Apportionment methodology to be applied by Category A and B municipalities. BGR 10 has been withdrawn by Issue 2 of BGR 4 dated 25 March 2013.
Income Tax Act Draft Interpretation Note 30 (Issue 3) for comment Draft interpretation Note 30 (Issue 3) The supply of movable goods as contemplated in section 11(1)(a)(i) read with paragraph (a) of the definition of “exported” and the corresponding documentary proof – comments due by no later than 31 May 2013.
Income Tax Act Interpretation Note 72 Interpretation note 72 Right of use of motor vehicle.
VAT Act Binding General Ruling – 15 BGR 15 Recipient-created tax invoices, credit and debit notes.
VAT Act Binding General Ruling – 14 BGR 14 VAT treatment of specific supplies in the short-term insurance industry (effective from 1 July 2013).
VAT Act Binding General Ruling – 13 BGR 13 Calculation of VAT for certain betting transactions.
VAT Act Binding General Ruling – 12 BGR 12 Input tax on the acquisition of a non-taxable supply of second-hand motor vehicles by motor dealers.
VAT Act Interpretation Note 31 (Issue 3) Interpretation note 31 Issue 3 Issue 3 of Interpretation Note 31 – documentary proof required for the zero-rating of goods or services.
Income Tax Act Draft Interpretation Note: Thin Capitalisation Draft Interpretation Note – Thin Capitalisation Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions: Thin capitalisation – comments due by no later than 30 June 2013.
VAT Act Supreme Court of Appeal – Master Currency (Pty) Ltd Master Currency Supply of services by bureaux de change in duty free areas at international airports – whether or not services should be zero-rated.
Income Tax Act Interpretation Note 14 (Issue 3) Interpretation note 14 Issue 3 Allowances, advances and reimbursements.
Income Tax Act Interpretation Note 71 Interpretation note 71 Long service awards.
Income Tax Act Binding Private Ruling – 139 BRP 139 Disposal of assets by a recreational club.
Bills of Exchange Act High Court – Kirsten and Thomson CC t/a Nashua East London Kirsten And Thomson CC ta Nashua East London Bills of Exchange Act – condictio indebiti, unjust enrichment, cloned cheque, cheque fraud, payment, drawee bank liability and duty of care are discussed.
VAT Act Brochures and Guides Guide for Vendors VAT 404 Guide for vendors.
Income Tax Act Draft Interpretation Note: deductibility of expenditure and losses arising from embezzlement or theft of money Draft Interpretation Note on deductibility Draft Interpretation Note on deductibility of expenditure and losses arising from embezzlement or theft of money – comments due by no later than 31 May 2013.
Income Tax Act Binding Private Ruling – 138 BPR 138 Subscription for shares at nominal values coupled to a repurchase agreement at the same nominal values.
Income Tax Act Binding Class Ruling – 038 BCR 038 Exchange of one restricted equity instrument for another.
VAT Act Brochures and Guides Guide for Share Block Schemes VAT 412 – Guide for Share Block Schemes.
VAT Act Interpretation Note 70 Interpretation Note 70 Supplies made for no consideration.
VAT Act Interpretation Note 49 (Issue 2) Interpretation Note 49 (Issue 2) Documentary proof required to substantiate a vendor’s entitlement to input tax or a deduction.
Income Tax Act Binding Private Ruling – 137 BPR 137 Sale of a business in terms of an intra-group transaction.
Income Tax Act Binding Private Ruling – 136 BPR 136 Taxation of subsistence allowances paid to employees.
Transfer Duty Transfer Duty Guide Transfer Duty Guide Transfer Duty Guide – note that this Guide is replacing the Transfer Duty Handbook.
Income Tax Act Publication Basic Guide to Income Tax For Public Benefit Organisations Basic Guide to income tax for Public Benefit Organisations.
Income Tax Act Publication Basic Guide to tax deductible donations Basic Guide to tax-deductible donations.
Income Tax Act Average Exchange Rates Tables A and B updated Table A
Table B
Example
Updated average exchange rates Tables A and B.
Income Tax Act Draft Interpretation Note: Determination of ‘group of companies’ for purposes of the corporate rules in Part III of Chapter II Draft Interpretation Note Determination of Group of Companies Draft Interpretation Note on determination of ‘group of companies’ for purposes of the corporate rules in Part III of Chapter II – comments due by no later than 30 April 2013.
Income Tax Act Draft Interpretation Note: Tax treatment of tips for recipients, employers and patrons – comments due by no later than 31 May 2013 Draft Interpretation Note Tax Treatment Draft Interpretation Note on the tax treatment of tips for recipients, employers and patrons – comments due by no later than 31 May 2013.
Income Tax Act Discussion Paper Retirement Reform Proposals Discussion Paper Retirement Reform Discussion Paper issued by National Treasury for further consultation: 2013 Retirement Reform Proposals – comments due by no later than 31 May 2013.
Income Tax Act Gazette 36198 – Notice 148 Gazette 36195 Notice 148 Determination of daily amount for meals and incidental costs in terms of section 8(1).
Income Tax Act Gazette 36195 – Notice 147 Gazette 36195 Notice 147 Notice in terms of section13quat(8) of area demarcated by City of Cape Town as an Urban Development Zone.
Income Tax Act Legal & Policy Impending changes Subsistance allowances Impending Changes in respect of Subsistence Allowances as announced in Budget Review 2013.
Income Tax Act Gazette 36192 – Notice 145 Gazette 36192 Notice 145 Fixing of rate per kilometre in respect of motor vehicles for the purposes of section 8(1)(b)(ii) and (iii) with effect from 1 March 2013.
Tax Administration Act Draft Notice proposing draft rules Draft Rules Section 103 of Tax Administration Act 18 of 2011 Draft rules to be promulgated under section 103 of the Tax Administration Act 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), procedures for alternative dispute resolution, the conduct and hearing of appeals, application on notice before a Tax Court and transitional rules.
Income Tax Act BGR – 9 (Issue 2) BGR 9 Taxes on income and substantially similar taxes for purposes of South Africa’s tax treaties.
Income Tax Act Interpretation Note 29 (Issue 2) Farming Operations Equalised Tax Rates Farming operations equalised tax rates.
Income Tax Act Interpretation Note 69 Game Farming Game farming: persons carrying on game-farming operations, with its primary focus being the provisions applicable to livestock.
Tax Administration Act Gazette 36119 – Notice No. 103 Gazette 36119 Notice No 103 Additional considerations in terms of section 80(2) in respect of which an application for a binding private ruling or a binding class ruling may be rejected.
Tax Administration Act Gazette 36119 – Notice No. 102 Gazette 36119 Notice No 102 Application and cost recovery fees for binding private rulings and binding class rulings. Resulted in withdrawal of Interpretation Note 38.
Income Tax Act Interpretation Note 36 & 37 Withdrawn with immediate effect, as they were only valid until 1 October 2006. Interpretation Note 36 – scope and impact of section 76I upon written statements issued by the Commissioner and Interpretation Note 37 – procedures for requesting binding effect in respect of written statements issued by the Commissioner.
VAT Act Interpretation Note 39 (Issue 2) Interpretation Note 39 Issue 2 VAT treatment of public authorities, grants and transfer payments.
Income Tax Act Binding Private Ruling – 135 BPR 135 Improvements effected on land in terms of a long term lease.
Tax Administration Act Interpretation Note 68 (Issue 2) Interpretation Nore 68 Issue 2 Provisions of the Tax Administration Act 28 of 2011, that did not commence on 1 October 2012 under Proclamation No. 51 (GG 35687) (Issue 2).
Taxation Laws Amendment Act Legal & Policy Taxation Laws Amendment Act Promulgated on 1 February 2013.
Tax Administration Act Legal & Policy New fees for binding private and binding class rulings.
Income Tax Act Draft Interpretation Note: Deduction of expenditure on repairs Draft Interpretation Note on the deduction of expenditure on repairs Draft Interpretation Note on the deduction of expenditure on repairs.
Promotion of Administrative Justice Act High Court – MTN International Mauritius Limited MTN International Mauritius Limited Review application brought in terms of section 6 of the Promotion of Administrative Justice Act in an attempt to set aside an additional income tax assessment on procedural and administrative grounds.
Income Tax Act Binding Private Ruling – 134 BPR 134 Exemption under section 10B(2)(a) in relation to a foreign dividend that is deemed to be received by a person who is a resident.
Income Tax Act Binding Class Ruling – 037 BCR 037 Distribution of shares in an unbundling transaction.


Competition act of South Africa 
( PDF Format, 305KB)

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