Published annually, this invaluable two-part (Volumes 1 and 2) reference work provides the content and tools you need to negotiate the complex tax landscape with confidence.

The 2023 edition incorporates all promulgated legislative changes, as well as amendments envisaged in the 2022 Amendment Bills, as at 1 January 2023.

Juta’s Prelex and Pendlex present a comprehensive view of all tax legislation for enhanced legal research. The Other tax Acts (extracts) section includes extracts from earlier Amendment Acts that are still in operation, as well as the 2020 Covid-related Acts, as amended. A useful digest of tax cases from 2007 to 2022 is also included. Furthermore, the Tax in Practice aids allow readers to easily navigate content within the different tax Acts.

All secondary legislation, as well as supplementary material such as SARS General and Practice Notes, SARS Interpretation Notes and Binding Rulings have been incorporated in Volume 2.

VOLUME 1

• Income Tax Act
• Value-Added Tax Act
• Tax Administration Act (including implementation, exclusions and dispute resolution rules)
• Estate Duty Act
• Transfer Duty Act
• Securities Transfer Tax Act
• Securities Transfer Tax Administration Act
• Other tax Acts (extracts)
• Case Digest
• Tax in Practice aids containing:

          o Rates of Normal Tax

          o Monetary Ceilings, Maximum Amounts and Rebates subject to Periodic Legislative Change

          o Definitions Contained in the Income Tax Act, Value-Added Tax Act and Tax Administration Act

          o Overview on Interest Rates Changes

          o Summary of Regulations and Government Notices

          o Consolidated Status Overview of all International Treaties/Agreements

          o Summary of SARS General and Practice Notes

          o Combined Register for SARS Interpretation Notes

          o Combined Register for SARS Binding Rulings

VOLUME 2

• Supplementary material to the tax Acts (including Regulations, Notices, General and Practice Notes, Interpretation Notes and Binding General Rulings) is contained in Volume 2.