Income Tax Act www.sars.gov.za 

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

• 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