South african income tax act 2011 pdf download

The following acts are examples of the primary legislation sars administers. We are the leading resource for freely available legislation in south africa and are used daily by thousands of professionals and industry leaders. Pdf south african income tax implications for income. Amended by south african revenue service act 34 of 1997. The south african revenue service sars has collected an amount of r1 356. Sars administers a wide range of legislation in terms of part 1 and schedule 1 to the south african revenue service act, 1997. Mitigating climate change through the income tax legislation. Acts online provides legislation, including amendments and regulations, in an intuitive, online format. Income tax act 58 of 1962 south african government. This act has been updated to government gazette 35491 dated 4 july, 2012. Tax administration act 28 of 2011 southern african legal. In terms of section 51 of the south african income t ax act, income tax is paid on the taxable income received by a person or accrued to a person during the year of assess ment. Be it enacted by the parliament of the republic of south africa, as.

To consolidate the law relating to the taxation of incomes and donations. Definitions chapter 2 generaladministration provisions part a 10 in general 2. We are the leading resource for freely available legislation in south africa and are used. With acts you are guaranteed the latest and most up to date resource for your legislative needs. Note that the various amendment acts are available in pdf format at sars. South african institute of chartered accountants integritax newsletter income tax and vat acts online the income tax act, 1962, valueadded tax act, 1991 and other tax acts may be accessed on the sars website the consolidated income tax act is available, in a pdf version, under the tax heading on the university of pretoria, laws of sa consolidated legislation website. Register for efiling and you will be automatically registered for personal income tax and receive a tax reference number. Section 60 of the income tax act, 1962, is hereby amended by the repeal of subsection 5. Sars act means the south african revenue service act, 1997 act no.