InfraLex

4 Laws & Regulations

Title A–Z·Title Z–AClear filters

Customs and Excise Act 91 of 1964
South Africa · Law / Act
Tax
Amended
Levies customs and excise duties, the fuel levy, Road Accident Fund levy, air passenger tax and environmental levy, and controls importation/export/manufacture/…
Income Tax Act 58 of 1962
South Africa · Law / Act
Tax
Amended
South Africa's principal direct-tax framework, defining the architecture for taxable income, corporate and non-resident exposure, deductions, capital allowances…
Tax Administration Act 28 of 2011
South Africa · Law / Act
Tax
Amended
Aligns administration across South Africa's tax Acts and governs taxpayer rights and obligations, SARS powers, assessments, collection and disputes: registratio…
Value-Added Tax Act 89 of 1991
South Africa · Law / Act
Tax
Amended
Imposes South Africa's indirect tax on taxable supplies made by vendors and on specified imports, distinguishing standard-rated, zero-rated and exempt supplies,…