South African Revenue Service Act, 1997 (Act No. 34 of 1997)

Schedule 1 : Legislation Administered by Commissioner

Legislation Administered by Commissioner

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The South African Revenue Service Act, 1997 (Act No. 34 of 1997), is hereby amended by the substitution for Schedule 1 of the following Schedule—

 

1.

Union and Southern Rhodesia Death Duties Act, 1933 (Act No. 22 of 1933)

2.

Transfer Duty Act, 1949 (Act No. 40 of 1949)

3.

Estate Duty Act, 1955 (Act No. 45 of 1955)

4.

Income Tax Act, 1962 (Act No. 58 of 1962)

5.

Customs and Excise Act, 1964 (Act No. 91 of 1964)

6.

Value-Added Tax Act, 1991 (Act No. 89 of 1991)

7.

Section 39 of the Taxation Laws Amendment Act, 1994 (Act No. 20 of 1994)

8.

Sections 56 and 57 of the Income Tax Act, 1995 (Act No. 21 of 1995)

9.

Skills Development Levies Act, 1999 (Act No. 9 of 1999)

10.

Unemployment Insurance Contributions Act, 2002 (Act No. 4 of 2002)

11.

Section 4 and 28 of the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 (Act No. 12 of 2003)

12.

Small Business Amnesty and Amendment of Taxation Laws Act, 2006 (Act No. 9 of 2006)

13.

Second Small Business Amnesty and Amendment of Taxation Laws Act, 2006 (Act No. 10 of 2006)

14.

Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)

15.

Diamond Export Levy Act, 2007 (Act No. 15 of 2007)

16.

Securities Transfer Tax Act, 2007 (Act No. 25 of 2007)

17.

Securities Transfer Tax Administration Act, 2007 (Act No. 26 of 2007)

18.

Revenues Laws Amendment Act, 2007 (Act No. 35 of 2007)

19.

Mineral and Petroleum Resources Royalty Act, 2008 (Act No. 28 of 2008)

20.

Mineral and Petroleum Resources Royalty (Administration) Act, 2008 (Act No. 29 of 2008)

21.

Voluntary Disclosure Programme and Taxation Laws Second Amendment Act, 2010 (Act No. 18 of 2010)

22.

Tax Administration Act, 2011 (Act No. 28 of 2011)

23.

Employment Tax Incentive Act, 2013 (Act No. 26 of 2013)

24.

Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013 (Act No. 35 of 2013)

25.

Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013 (Act No. 36 of 2013)

26.

Customs Duty Act, 2014 (Act No. 30 of 2014)

27.

Customs Control Act, 2014 (Act No. 31 of 2014)

28.

Customs and Excise Amendment Act, 2014 (Act No. 32 of 2014)

29.

Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2016 (Act No. 13 of 2016)

30.

Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Act, 2016 (Act No. 14 of 2016)

31.

Taxation Laws Amendment Act, 2017 (Act No. 17 of 2017)

32.

Customs and Excise Amendment Act, 2019 (Act No. 13 of 2019)

33.

Carbon Tax Act, 2019 (Act No. 15 of 2019)

34.

Global Minimum Tax Act, 2024 (Act No. 46 of 2024)

35.

Global Minimum Tax Administration Act, 2024 (Act No. 47 of 2024)

36.

Any regulation, proclamation, government notice or rule issued in terms of the abovementioned legislation or any agreement entered into in terms of this legislation or the Constitution.

 

[Schedule 1 substituted by Notice No. 7028, GG53991, dated 23 January 2026]

 

Main Act Schedule 1 Legislature Administered by Commissioner