SARS - Primary legislation (web page)
النص بتاريخ 2026-09-28
القانون العام والإرشادات الرسمية منشورة بوصفها أبحاثاً. ليست مشورة قانونية أو ضريبية أو مالية.
البحث نفسه مكتوب بالإنجليزية. العناوين والوسوم مترجمة؛ أما النتائج والاقتباسات فغير مترجمة.
عن هذا القانون
- النوع
- أخرى
- الجهة المصدرة
- South African Revenue Service
- الدولة
- جنوب أفريقيا
أين تقرؤه
النص
نص القانون نفسه، مادةً مادة، كما هو محفوظ. لكل مادة رابطها.
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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="{"background_background":"classic"}"> <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><span class="last">Primary Legislation</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"> # Primary Legislation </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="{"_position":"fixed"}" 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="{"background_background":"classic"}">
<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-563" data-elementor-type="wp-page" data-elementor-id="563" data-elementor-post-type="page"> <div class="section elementor-section elementor-top-section elementor-element elementor-element-321c0aab elementor-section-full_width elementor-section-height-default elementor-section-height-default" data-id="321c0aab" 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-1453603a" data-id="1453603a" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-2c341bd 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="2c341bd" data-element_type="widget" data-e-type="widget" data-settings="{"motion_fx_motion_fx_scrolling":"yes","full_width":"stretch","submenu_icon":{"value":"<i class=\"fas fa-chevron-down\" aria-hidden=\"true\"><\/i>","library":"fa-solid"},"layout":"horizontal","toggle":"burger","motion_fx_devices":["desktop","tablet","mobile"]}" 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-533052c0 elementor-widget elementor-widget-text-editor" data-id="533052c0" data-element_type="widget" data-e-type="widget" data-widget_type="text-editor.default">
<div class="elementor-widget-container"> SARS administers a wide range of legislation in terms of Part 1 and Schedule 1 to the South African Revenue Service Act, 1997. The following Acts are examples of the primary legislation SARS administers: - [Income Tax Act, 1962](https://sars.mylexisnexis.co.za/) - [Customs and Excise Act, 1964](https://sars.mylexisnexis.co.za/) - [Value-Added Tax Act, 1991](https://sars.mylexisnexis.co.za/) - [Tax Administration Act, 2011](https://sars.mylexisnexis.co.za/) - [Employment Tax Incentive Act, 2013](https://sars.mylexisnexis.co.za/) Any amendments to primary legislation announced by the Minister of Finance in his annual Budget Review are presented to Parliament in Amendment Bills for approval before being submitted to the President for assent and promulgation in the Government *Gazette* as Amendment Acts. Amendment Bills are divided into two types, namely – - those drafted in terms of section 75 of the Constitution, known as ‘administration Bills’, and - those drafted in terms of section 77 of the Constitution, known as ‘money Bills’ The Schedules to the Customs and Excise Act, 1964 are commonly known as the “Tariff Book” and consist of Schedules Nos. 1 to 6, 8 and 10. When any Notice (Tariff Amendments) is published to amend any of the tariff items, headings or subheadings, rates of duties or levies, the relevant Schedule is updated accordingly and replaced on the website. ## Access to Information There are also Acts of Parliament that are not administered by SARS, but under which SARS is bound to exercise certain duties. For more on this, click on [Access to Information.](https://www.sars.gov.za/legal-counsel/primary-legislation/access-to-information/) > **Top tip:** All current legislation administered by SARS is accessible via<span style="color: #ffffff;">[ **LexisNexis**](https://sars.mylexisnexis.co.za/)</span>. If you see a message *‘You are not subscribed to the requested publication’* it means it is legislation not administered by SARS. A number of current statutes – including legislation not administered by SARS – are provided free of charge by the University of Pretoria in conjunction with the Southern African Legal Information Institute (SAFLII) on [Laws of South Africa](http://www.lawsofsouthafrica.up.ac.za/index.php/current-legislation). </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> <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="{"exclude_headings_by_selector":".faq","marker_view":"bullets","no_headings_message":"No headings were found on this page.","headings_by_tags":["h2","h3","h4","h5","h6"],"icon":{"value":"fas fa-circle","library":"fa-solid"},"min_height":{"unit":"px","size":"","sizes":[]},"min_height_tablet":{"unit":"px","size":"","sizes":[]},"min_height_mobile":{"unit":"px","size":"","sizes":[]}}" 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>
</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="{"background_background":"classic"}"> <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"> <div class="elementor-element elementor-element-d644132 elementor-widget elementor-widget-text-editor" data-id="d644132" data-element_type="widget" data-e-type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <span style="font-size: 10pt;">Last Updated:</span> </div> </div> <div class="elementor-element elementor-element-4742a9d elementor-widget elementor-widget-spacer" data-id="4742a9d" data-element_type="widget" data-e-type="widget" data-widget_type="spacer.default"> <div class="elementor-widget-container"> <div class="elementor-spacer"> <div class="elementor-spacer-inner"> </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-30e4a94" data-id="30e4a94" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-5410e44 elementor-align-left elementor-widget elementor-widget-post-info" data-id="5410e44" data-element_type="widget" data-e-type="widget" data-widget_type="post-info.default"> <div class="elementor-widget-container"> - <span class="elementor-icon-list-icon"> ** </span> <span class="elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom"> 25/04/2025 </span> - <span class="elementor-icon-list-icon"> ** </span> <span class="elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom"> 13:33 </span> </div> </div> </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ca87973" data-id="ca87973" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="section elementor-section elementor-inner-section elementor-element elementor-element-5877f67b elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="5877f67b" data-element_type="section" data-e-type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-1c94e678" data-id="1c94e678" data-element_type="column" data-e-type="column" data-settings="{"background_background":"classic"}"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-47353f48 elementor-widget elementor-widget-image" data-id="47353f48" data-element_type="widget" data-e-type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> [](https://www.sarsefiling.co.za) </div> </div> <div id="login" class="elementor-element elementor-element-32a4ab2 elementor-align-left elementor-tablet-align-left elementor-mobile-align-left elementor-widget-mobile__width-inherit elementor-widget elementor-widget-button" data-id="32a4ab2" 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-icon"> ** </span> <span class="elementor-button-text">Login</span> </span>](https://secure.sarsefiling.co.za/app/login)
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