SAIT Compendium of Tax Legislation 2025

Product Details:
Author(s):
Juta Law Editors
Year Published:
2025
Edition
17th
Type:
Print | Soft Cover
Language:
English
About this publication
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 2025 edition incorporates all promulgated legislative changes, as well as amendments envisaged in the 2024 Amendment Bills, as at 1 January 2025.
 
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 2024 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.
Content
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:
• Rates of Normal Tax
• Monetary Ceilings, Maximum Amounts and Rebates subject
to Periodic Legislative Change
• Defi nitions Contained in the Income Tax Act, Value-Added Tax
Act and Tax Administration Act
• Summary of Regulations and Government Notices
• Consolidated Status Overview of all International Treaties/
Agreements
• Summary of SARS General and Practice Notes
• Combined Register for SARS Interpretation Notes
• Combined Register for SARS Binding Rulings
Interest / Benefit to
Tax practitioners
Tax attorneys
Tax consultants
Tax lecturers and students
Government departments
The South African Revenue Service
Accountants and chartered accountants
Banks and other financial institutions
Financial managers and advisers
Corporates
Company secretaries
Law libraries