Home / Official documents / South Africa / Legislation South Africa legislation The Acts, sections and statutory instruments the rules come from.
Showing 1 to 10 of 10 documents, archived 2026-09-10
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Legislation documents archived for South Africa Document Issuer Date Archived copy Live source Citation 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.za 2012-07-04 PDF, 7.5 MB, mirror Open TAA 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 Service 2021-01-20 PDF, 546 KB, mirror Open Acts Administered by the Commissioner (index page for the Income Tax Act 58 of 1962 and the Eighth Schedule) South African Revenue Service, Legal Counsel 2025-01-09 PDF, 529 KB, mirror Open ITA 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 Treasury 2025-09-15 PDF, 395 KB, mirror Open Explanatory Note on the Publication of the Draft CARF Regulations South African Revenue Service / National Treasury 2025-09-15 PDF, 97 KB, mirror Open Notice R.6886, GG 53735: Regulations for international tax standards amending the OECD Common Reporting Standard National Treasury, Government Gazette (via SARS) 2025-11-28 PDF, 844 KB, mirror Open 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) 2025-11-28 PDF, 485 KB, mirror Open Tax Administration Laws Amendment Act 4 of 2026 (GG 54447) Parliament of the Republic of South Africa, via SARS 2026-04-01 PDF, 507 KB, mirror Open Taxation Laws Amendment Act 5 of 2026 (GG 54448) Parliament of the Republic of South Africa, via SARS 2026-04-01 PDF, 1.1 MB, mirror Open 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 Gazette 2026-04-30 PDF, 486 KB, mirror Open