SARS - Acts administered by the Commissioner (web page)

[Skip to content](#content) <div class="section elementor-section elementor-top-section elementor-element elementor-element-1270385a elementor-section-height-min-height elementor-section-content-middle elementor-section-full_width elementor-section-height-default elementor-section-items-middle" data-id="1270385a" data-element_type="section" data-e-type="section" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}"> <div class="elementor-container elementor-column-gap-no"> <div class="elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-52da113f" data-id="52da113f" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-2f11202 e--pointer-background ecs-nav-layout-horizontal elementor-nav-menu--dropdown-tablet e--animation-fade elementor-nav-menu--toggle elementor-nav-menu--burger ecs-toggle-align-center elementor-widget elementor-widget-nav-menu" data-id="2f11202" data-element_type="widget" data-e-type="widget" data-settings="{&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\&quot;fas fa-caret-down\&quot; aria-hidden=\&quot;true\&quot;&gt;&lt;\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}" data-widget_type="nav-menu.default"> <div class="elementor-widget-container"> - [Home](https://www.sars.gov.za/) - [About SARS](https://www.sars.gov.za/about/) - [Types of Tax](https://www.sars.gov.za/types-of-tax/) - [Legal Counsel](https://www.sars.gov.za/legal-counsel/) - [Contact Us](https://www.sars.gov.za/contact-us/) - [Tax Rates](https://www.sars.gov.za/tax-rates/) - [Third-Party Data](https://www.sars.gov.za/businesses-and-employers/third-party-data/) - [Tax Season](https://www.sars.gov.za/types-of-tax/personal-income-tax/filing-season/) <div class="elementor-menu-toggle" role="button" tabindex="0" aria-label="Menu Toggle" aria-expanded="false"> ** </div> - [Home](https://www.sars.gov.za/) - [About SARS](https://www.sars.gov.za/about/) - [Types of Tax](https://www.sars.gov.za/types-of-tax/) - [Legal Counsel](https://www.sars.gov.za/legal-counsel/) - [Contact Us](https://www.sars.gov.za/contact-us/) - [Tax Rates](https://www.sars.gov.za/tax-rates/) - [Third-Party Data](https://www.sars.gov.za/businesses-and-employers/third-party-data/) - [Tax Season](https://www.sars.gov.za/types-of-tax/personal-income-tax/filing-season/) </div> </div> </div> </div> <div class="elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-56036ad0" data-id="56036ad0" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-3f6d926 elementor-search-form--skin-classic elementor-search-form--button-type-icon elementor-search-form--icon-search elementor-widget elementor-widget-search-form" data-id="3f6d926" data-element_type="widget" data-e-type="widget" data-settings="{&quot;skin&quot;:&quot;classic&quot;}" data-widget_type="search-form.default"> <div class="elementor-widget-container"> <div class="elementor-search-form__container"> Search ** </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-8f91caf" data-id="8f91caf" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-e3f6616 e-grid-align-right elementor-grid-tablet-1 e-grid-align-tablet-center elementor-shape-rounded elementor-grid-0 elementor-widget elementor-widget-social-icons" data-id="e3f6616" data-element_type="widget" data-e-type="widget" data-widget_type="social-icons.default"> <div class="elementor-widget-container"> <div class="elementor-social-icons-wrapper elementor-grid" role="list">

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<div class="elementor-widget-container"> <div class="elementor-button-wrapper"> [<span class="elementor-button-content-wrapper"> <span class="elementor-button-text">Businesses and Employers</span> </span>](/businesses-and-employers/) </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-1e84652d" data-id="1e84652d" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div id="tax-prac" class="elementor-element elementor-element-03c94ed main-nav elementor-widget__width-inherit elementor-widget elementor-widget-button" data-id="03c94ed" data-element_type="widget" data-e-type="widget" data-widget_type="button.default"> <div class="elementor-widget-container"> <div class="elementor-button-wrapper"> [<span class="elementor-button-content-wrapper"> <span class="elementor-button-text">Tax Practitioners</span> </span>](/tax-practitioners/) </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-4b724310" data-id="4b724310" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div id="customs" class="elementor-element elementor-element-131d3fd main-nav elementor-widget__width-inherit elementor-widget elementor-widget-button" data-id="131d3fd" data-element_type="widget" data-e-type="widget" data-widget_type="button.default"> <div class="elementor-widget-container"> <div class="elementor-button-wrapper"> [<span class="elementor-button-content-wrapper"> <span class="elementor-button-text">Customs and Excise</span> </span>](/customs-and-excise/) </div> </div> </div> </div> </div> </div> </div> <div class="section elementor-section elementor-inner-section elementor-element elementor-element-62898de3 elementor-section-full_width elementor-section-height-min-height elementor-section-height-default" data-id="62898de3" data-element_type="section" data-e-type="section" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}"> <div class="elementor-background-overlay"> </div> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-4b17440e" data-id="4b17440e" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-68ba8e6 elementor-widget elementor-widget-shortcode" data-id="68ba8e6" data-element_type="widget" data-e-type="widget" data-widget_type="shortcode.default"> <div class="elementor-widget-container"> <div class="elementor-shortcode"> [Home](https://www.sars.gov.za)<span class="separator"> » </span>[Legal Counsel](https://www.sars.gov.za/legal-counsel/)<span class="separator"> » </span>[Primary Legislation](https://www.sars.gov.za/legal-counsel/primary-legislation/)<span class="separator"> » </span><span class="last">Acts Administered by the Commissioner</span> </div> </div> </div> <div class="elementor-element elementor-element-6e8e205 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading" data-id="6e8e205" data-element_type="widget" data-e-type="widget" data-widget_type="theme-post-title.default"> <div class="elementor-widget-container"> # Acts Administered by the Commissioner </div> </div> <div class="elementor-element elementor-element-9afcfdb elementor-widget__width-initial elementor-widget-tablet__width-initial elementor-widget-mobile__width-initial elementor-fixed elementor-view-default elementor-widget elementor-widget-icon" data-id="9afcfdb" data-element_type="widget" data-e-type="widget" data-settings="{&quot;_position&quot;:&quot;fixed&quot;}" data-widget_type="icon.default"> <div class="elementor-widget-container"> <div class="elementor-icon-wrapper">

[**](#top) </div> </div> </div> </div> </div> </div> </div> <div class="section elementor-section elementor-inner-section elementor-element elementor-element-5397cb55 elementor-section-full_width elementor-section-height-min-height elementor-section-height-default" data-id="5397cb55" data-element_type="section" data-e-type="section" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2d194a4" data-id="2d194a4" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-3289f4c elementor-widget elementor-widget-theme-post-content" data-id="3289f4c" data-element_type="widget" data-e-type="widget" data-widget_type="theme-post-content.default"> <div class="elementor-widget-container"> <div class="elementor elementor-565" data-elementor-type="wp-page" data-elementor-id="565" data-elementor-post-type="page"> <div class="section elementor-section elementor-top-section elementor-element elementor-element-720c6eac elementor-section-full_width elementor-section-height-default elementor-section-height-default" data-id="720c6eac" data-element_type="section" data-e-type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-50ca22ad" data-id="50ca22ad" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-57aea75 e--pointer-background elementor-nav-menu--stretch ecs-toggle-align-left ul-nav ecs-nav-layout-horizontal elementor-nav-menu--dropdown-tablet e--animation-fade elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu" data-id="57aea75" data-element_type="widget" data-e-type="widget" data-settings="{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;full_width&quot;:&quot;stretch&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\&quot;fas fa-chevron-down\&quot; aria-hidden=\&quot;true\&quot;&gt;&lt;\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;layout&quot;:&quot;horizontal&quot;,&quot;toggle&quot;:&quot;burger&quot;,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}" data-widget_type="nav-menu.default"> <div class="elementor-widget-container"> - [Acts Administered by the Commissioner](https://www.sars.gov.za/legal-counsel/primary-legislation/acts-administered-by-the-commissioner/) - [Amendment Acts](https://www.sars.gov.za/legal-counsel/primary-legislation/amendment-acts/) - [Schedules to the Customs and Excise Act, 1964](https://www.sars.gov.za/legal-counsel/primary-legislation/schedules-to-the-customs-and-excise-act-1964/) - [HS 2012](https://www.sars.gov.za/legal-counsel/primary-legislation/hs-2012/) - [HS 2017](https://www.sars.gov.za/legal-counsel/primary-legislation/hs-2017/) - [HS 2022](https://www.sars.gov.za/legal-counsel/primary-legislation/hs-2022/) - [Access to Information](https://www.sars.gov.za/legal-counsel/primary-legislation/access-to-information/) <div class="elementor-menu-toggle" role="button" tabindex="0" aria-label="Menu Toggle" aria-expanded="false"> ** </div> - [Acts Administered by the Commissioner](https://www.sars.gov.za/legal-counsel/primary-legislation/acts-administered-by-the-commissioner/) - [Amendment Acts](https://www.sars.gov.za/legal-counsel/primary-legislation/amendment-acts/) - [Schedules to the Customs and Excise Act, 1964](https://www.sars.gov.za/legal-counsel/primary-legislation/schedules-to-the-customs-and-excise-act-1964/) - [HS 2012](https://www.sars.gov.za/legal-counsel/primary-legislation/hs-2012/) - [HS 2017](https://www.sars.gov.za/legal-counsel/primary-legislation/hs-2017/) - [HS 2022](https://www.sars.gov.za/legal-counsel/primary-legislation/hs-2022/) - [Access to Information](https://www.sars.gov.za/legal-counsel/primary-legislation/access-to-information/)

</div> </div> <div class="elementor-element elementor-element-6c744102 elementor-widget elementor-widget-text-editor" data-id="6c744102" data-element_type="widget" data-e-type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <div> <span class="ms-rteThemeForeColor-2-0">SARS </span>administers several Acts covering a wide range of legislation in terms of Part 1 and Schedule 1 to the South African Revenue Service Act, 1997, as well as any regulation, proclamation, government notice or rule issued in terms of any of the relevant Acts, and any agreement entered into in terms of those Acts or the Constitution. </div> <div>   </div> <div> Any amendments to Schedule 1 of the [South African Revenue Service Act, 1997](https://sars.mylexisnexis.co.za), will be announced in the Government *Gazette*. </div> <div>   </div> <div> The list of Acts below has been grouped in order of the years in which they were promulgated and their numbers. </div> <div>   </div> <div> <span style="color: #ffffff;">**2024**</span> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> <span style="color: #ffffff;">** **</span> <span style="color: #ffffff;">** **</span> <span style="color: #ffffff;">** **</span> Global Minimum Tax Administration Act [Act No. 47 of 2024](https://www.sars.gov.za/legal-lprim-act-2025-01-global-minimum-tax-administration-act-47-of-2024-gg-51884-9-january-2025/) Global Minimum Tax Act  [Act No. 46 of 2024](https://www.sars.gov.za/legal-lprim-act-2024-01-global-minimum-tax-act-46-of-2024-gg-51830-24-december-2024/) <span style="color: #ffffff;">**2020**</span> Disaster Management Tax Relief Administration Act [Act No. 14 of 2020​](https://www.sars.gov.za/lprim-act-2020-01-disaster-management-tax-relief-administration-act-14-of-2020-gg-43884-5-november-2020/) ​Disaster Management Tax Relief Act ​[Act No. 13 of 2020](https://www.sars.gov.za/lprim-act-2020-02-disaster-management-tax-relief-act-13-of-2020-gg-43883-5-november-2020/) **<span style="color: #ffffff;">2019​</span>** ​ ​Carbon Tax Act, 2019 [Act No. 15 of 2019](https://www.sars.gov.za/lapd-lprim-act-2019-01-carbon-tax-act-15-of-2019-gg-42483-23-may-2019/)​ ​Customs and Excise Amendment Act, 2019 ​[Act No. 13 of 2019​](https://www.sars.gov.za/lapd-lprim-aa-2019-01-customs-and-excise-amendment-act-13-of-2019-gg-42480-23-may-2019/) ​<span style="color: #ffffff;">**2014**</span> ​ ​​**Customs and Excise Amendment Act, 2014  ** <table> <colgroup> <col style="width: 50%" /> <col style="width: 50%" /> </colgroup> <tbody> <tr class="odd"> <td> </td> <td><span style="color: #ffffff;"><strong>Notes:</strong></span><br /> <div> <span style="color: #ffffff;">This Act shall come into operation on a later date (see section 88 thereof)</span><br /> <span style="color: #ffffff;">It has been included on this page as it should be read with Acts 30 and 31, but it will be taken off later and only be left under Amendment Acts.</span> </div></td> </tr> </tbody> </table> ​[Act No. 32 of 2014](https://www.sars.gov.za/lapd-lprim-act-2014-02-customs-and-excise-amendment-act-2014/) ​**Customs Control Act, 2014 ** <table> <colgroup> <col style="width: 50%" /> <col style="width: 50%" /> </colgroup> <tbody> <tr class="odd"> <td> </td> <td><span style="color: #ffffff;"><strong>Notes:</strong></span> <div> <span style="color: #ffffff;">This Act shall come into operation on a later date (see section 944 thereof)</span> </div></td> </tr> </tbody> </table> ​[​Act No. 31 of 2014](https://www.sars.gov.za/lapd-lprim-act-2014-03-customs-control-act-2014/) ​**Customs Duty Act, 2014** <table> <colgroup> <col style="width: 50%" /> <col style="width: 50%" /> </colgroup> <tbody> <tr class="odd"> <td> </td> <td><span style="color: #ffffff;"><strong>Note:</strong></span><br />

<div> <div> <span style="color: #ffffff;">This Act shall come into operation on a later date (see section 229 thereof)<span style="font-family: inherit; font-size: inherit;"> </span></span> </div> </div></td> </tr> </tbody> </table> ​[Act No. 30 of 2014](https://www.sars.gov.za/lapd-lprim-act-2014-01-customs-duty-act-2014/) **<span style="color: #ffffff;">2013​</span>** ​ ​ ​**Employment Tax Incentive Act, 2013** - [Employment Tax Incentive Act, 2013 as published in GG 37185 on 18 December 2013](https://www.sars.gov.za/lapd-lprim-act-2013-01-employment-tax-incentive-act-2013/) - **Commencement date of section 10:** 19 December 2014 ([**Notice 1039**](https://www.sars.gov.za/lapd-lsec-other-gn-2014-04-notice-1039-gg-38346-18-december-2014/) published in GG 38346 on 19 December 2014) ​[Act No. 26 of 2013](https://sars.mylexisnexis.co.za) ​​**Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013** **Commencement date:** 1 May 2014 ([Proclamation 27 of 2014](https://www.sars.gov.za/lapd-lsec-procl-2014-01-proclamation-27-gg-37597-29-april-2014-commencement-date-act-35-of-2013/))  ​[Act No. 35 of 2013](https://sars.mylexisnexis.co.za) **Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013**   <div> **Commencement date:** 1 May 2014 ([Proclamation 28 of 2014](https://www.sars.gov.za/lapd-lsec-procl-2014-02-proclamation-28-gg-37597-29-april-2014-commencement-date-act-36-of-2013/))  </div> ​[Act No. 36 of 2013](https://sars.mylexisnexis.co.za) ​<span style="color: #ffffff;">**2011**</span> ​ ​**Tax Administration Act, 2011** - [Tax Administration Act, 2011 as published in GG 35491 on 4 July 2012](https://www.sars.gov.za/lapd-lprim-act-2012-01-tax-administration-act-2011/)  (Original publication) [​Act No. 28 of 2011](https://sars.mylexisnexis.co.za) ​<span style="color: #ffffff;">**2008**</span> ​ ​Mineral and Petroleum Resources Royalty Act, 2008 ​[Act No. 28 of 2008](https://sars.mylexisnexis.co.za) ​Mineral and Petroleum Resources Royalty (Administration) Act, 2008 [​Act No. 29 of 2008](https://sars.mylexisnexis.co.za) <span style="color: #ffffff;">**2007**​ ​ ​</span> ​ ​Diamond Export Levy (Administration) Act, 2007 ​[Act No. 14 of 2007](https://sars.mylexisnexis.co.za) ​Diamond Export Levy Act, 2007 [​Act No. 15 of 2007](https://sars.mylexisnexis.co.za) ​Securities Transfer Tax Act, 2007 ​[Act No. 25 of 2007](http://sars.mylexisnexis.co.za/) ​Securities Transfer Tax Administration Act, 2007 ​[Act No. 26 of 2007](https://sars.mylexisnexis.co.za) ​<span style="color: #ffffff;">**2006**</span> ​ ​Small Business Amnesty and Amendment of Taxation Laws Act, 2006 ​[Act No. 9 of 2006](https://www.sars.gov.za/lapd-lprim-act-2012-02-small-business-tax-amnesty-amendment-taxation-laws-act-2006/) ​Second Small Business Amnesty and Amendment of Taxation Laws Act, 2006 ​[Act No. 10 of 2006](https://www.sars.gov.za/lapd-lprim-act-2012-03-second-small-business-tax-amnesty-amendment-taxation-laws-act-2006/) <span style="color: #ffffff;">**2003**​ ​</span> ​ ​ ​Sections 4 and 28 of the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 ​[Act No. 12 of 2003](https://www.sars.gov.za/lapd-lprim-act-2012-04-section-4-section-28-exchange-control-amnesty-amendment-taxation-laws-act-2003/) ​<span style="color: #ffffff;">**2002** ​</span> ​ ​ ​Unemployment Insurance Contributions Act, 2002 ​[Act No. 4 of <span style="color: #ffffff;">2002</span>](https://sars.mylexisnexis.co.za) <span style="color: #ffffff;">**1999**​ ​ ​</span> ​ ​Skills Development Levies Act, 1999 [​Act No. 9 of 1999](https://sars.mylexisnexis.co.za) ​<span style="color: #ffffff;">**1998** ​</span> ​ ​ ​Uncertificated Securities Tax Act, 1998 [​Act No. 31 of 1998](https://sars.mylexisnexis.co.za)

​<span style="color: #ffffff;">**1996**</span> ​ ​ ​ ​Tax on Retirement Funds Act, 1996 **\*** Repealed with effect from 1 January 2015 by section 109 of the Taxation Laws Amendment Act, 2014 (Act No. 43 of 2014) ​Act No. 38 of 1996 ​<span style="color: #ffffff;">**1995**</span> ​ ​ ​ ​Sections 56 and 57 of the Income Tax Act, 1995 ​[Act No. 21 of 1995](https://www.sars.gov.za/lapd-lprim-act-2012-05-section-56-section-57-income-tax-act-1995/) <span style="color: #ffffff;">**1994**​</span> ​ ​ ​ ​Section 39 of the Taxation Laws Amendment Act, 1994 ​[Act No. 20 of 1994](https://www.sars.gov.za/lapd-lprim-act-2012-06-section-39-taxation-laws-amendment-act-1994/) <span style="color: #ffffff;">**1991**​</span> ​ ​ ​ ​Value-Added Tax Act, 1991 [​Act No. 89 of 1991](https://sars.mylexisnexis.co.za) <span style="color: #ffffff;">**1964**​ ​</span> ​ ​ ​Customs and Excise Act, 1964 ​[Act No. 91 of 1964](https://sars.mylexisnexis.co.za) <span style="color: #ffffff;">**1962**​ ​ ​</span> ​ Income Tax Act, 1962 [​Act No. 58 of 1962](https://sars.mylexisnexis.co.za) <span style="color: #ffffff;">**1955**​ ​ ​</span> ​ ​Estate Duty Act, 1955 [​Act No. 45 of 1955](https://sars.mylexisnexis.co.za) ​<span style="color: #ffffff;">**1949** ​ ​</span> ​ ​Transfer Duty Act, 1949 ​[Act No. 40 of 1949](https://sars.mylexisnexis.co.za) <span style="color: #ffffff;">**1933**​ ​ ​</span> ​ ​Union and Southern Rhodesian Death Duties Act, 1933 ​[Act No. 22 of 1933](https://www.sars.gov.za/lapd-lprim-act-2012-08-union-southern-rhodesia-death-duties-act-1933/) ​ ​ Any regulation, proclamation, government notice or rule issued in terms of the legislation or the Constitution. ​ ​   <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-37330b5b" data-id="37330b5b" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-ad7dbc9 elementor-hidden-phone elementor-widget elementor-widget-table-of-contents" data-id="ad7dbc9" data-element_type="widget" data-e-type="widget" data-settings="{&quot;exclude_headings_by_selector&quot;:&quot;.faq&quot;,&quot;marker_view&quot;:&quot;bullets&quot;,&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-circle&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}" data-widget_type="table-of-contents.default"> <div class="elementor-widget-container"> <div class="elementor-toc__header"> #### Table of Contents </div> <div id="elementor-toc__ad7dbc9" class="elementor-toc__body"> <div class="elementor-toc__spinner-container"> ** </div> </div> </div> </div> </div> </div> <div class="section elementor-section elementor-inner-section elementor-element elementor-element-3afd4bc elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="3afd4bc" data-element_type="section" data-e-type="section" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7ce1af5" data-id="7ce1af5" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated">

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<div class="elementor-widget-container"> [](#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjEzOTIyMiIsInRvZ2dsZSI6ZmFsc2V9) </div> </div> </div> </div> <div class="section elementor-section elementor-top-section elementor-element elementor-element-b497fbb elementor-section-full_width elementor-section-height-default elementor-section-height-default" data-id="b497fbb" data-element_type="section" data-e-type="section" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-12f76b4" data-id="12f76b4" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-cf1fa07 ecs-nav-layout-horizontal elementor-nav-menu--dropdown-tablet e--pointer-underline e--animation-fade elementor-nav-menu--toggle elementor-nav-menu--burger ecs-toggle-align-center elementor-widget elementor-widget-nav-menu" data-id="cf1fa07" data-element_type="widget" data-e-type="widget" data-settings="{&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\&quot;fas fa-caret-down\&quot; aria-hidden=\&quot;true\&quot;&gt;&lt;\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}" data-widget_type="nav-menu.default"> <div class="elementor-widget-container"> - [Careers](https://www.sars.gov.za/careers/) - [Media](https://www.sars.gov.za/media/) - [Procurement](https://www.sars.gov.za/procurement/) - [Targeting Tax Crime](https://www.sars.gov.za/targeting-tax-crime/) - [Glossary](https://www.sars.gov.za/glossary-a-m/) - [Terms and Conditions](https://www.sars.gov.za/terms-and-conditions/) - [Site Map](https://www.sars.gov.za/sitemap/) - [SARS Market Place](https://tools.sars.gov.za/SARSMarketPlace) - [National Treasury](http://www.treasury.gov.za/) - [Davis Tax Committee](https://www.taxcom.org.za/) - [Office of the Tax Ombud](http://www.taxombud.gov.za/) <div class="elementor-menu-toggle" role="button" tabindex="0" aria-label="Menu Toggle" aria-expanded="false"> ** </div> - [Careers](https://www.sars.gov.za/careers/) - [Media](https://www.sars.gov.za/media/) - [Procurement](https://www.sars.gov.za/procurement/) - [Targeting Tax Crime](https://www.sars.gov.za/targeting-tax-crime/) - [Glossary](https://www.sars.gov.za/glossary-a-m/) - [Terms and Conditions](https://www.sars.gov.za/terms-and-conditions/) - [Site Map](https://www.sars.gov.za/sitemap/) - [SARS Market Place](https://tools.sars.gov.za/SARSMarketPlace) - [National Treasury](http://www.treasury.gov.za/) - [Davis Tax Committee](https://www.taxcom.org.za/) - [Office of the Tax Ombud](http://www.taxombud.gov.za/) </div> </div> <div class="elementor-element elementor-element-9200229 elementor-widget elementor-widget-image" data-id="9200229" data-element_type="widget" data-e-type="widget" data-widget_type="image.default"> <div class="elementor-widget-container">  </div> </div> <div class="elementor-element elementor-element-18ba888 elementor-widget elementor-widget-text-editor" data-id="18ba888" data-element_type="widget" data-e-type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> © 2026 All rights reserved </div> </div> </div> </div> </div> </div> <div class="elementor elementor-139222 elementor-location-popup" data-elementor-type="popup" data-elementor-id="139222" data-elementor-settings="{&quot;entrance_animation&quot;:&quot;slideInUp&quot;,&quot;exit_animation&quot;:&quot;slideInUp&quot;,&quot;prevent_scroll&quot;:&quot;yes&quot;,&quot;entrance_animation_duration&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.2,&quot;sizes&quot;:[]},&quot;a11y_navigation&quot;:&quot;yes&quot;,&quot;triggers&quot;:[],&quot;timing&quot;:[]}" data-elementor-post-type="elementor_library">

<div class="section elementor-section elementor-top-section elementor-element elementor-element-6a7789a elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="6a7789a" data-element_type="section" data-e-type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9ad86c4" data-id="9ad86c4" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-d7554d2 elementor-widget elementor-widget-html" data-id="d7554d2" data-element_type="widget" data-e-type="widget" data-widget_type="html.default"> <div class="elementor-widget-container"> <div id="sarslogodiv">  </div> <div id="maxheader">  </div> <div id="newchat"> \+ New Chat </div> </div> </div> <div class="elementor-element elementor-element-abc567e elementor-widget elementor-widget-html" data-id="abc567e" data-element_type="widget" data-e-type="widget" data-widget_type="html.default"> <div class="elementor-widget-container"> </div> </div> </div> </div> </div> </div> </div>