This annual subscription is a consolidated source of current indirect tax Acts and their supplementary material. It includes relevant promulgated legislative amendments, as well as proposed amendments envisaged by the 2020 Amendment Bills, as at 1 January 2021.

Key Features:

Find your answers

• Quickly source all indirect tax legislation, including Regulations, Notices, Practice and Interpretation Notes and Binding General Rulings.

Stay current

• Re-issued annually, Juta’s Indirect Tax 2021 includes relevant promulgated legislative amendments (including the 2020 Covid-related tax relief Acts), as well as proposed amendments envisaged by the 2020 Amendment Bills as at 1 January 2021.

Enhanced legal research

• Benefit from a comprehensive view of historic and proposed amendments of the legislation with Juta’s Prelex and Pendlex.
• Notes and Binding General Rulings in respect of the mentioned Acts.

Volume 1

• Value-Added Tax Act
• Tax Administration Act (including the dispute resolution rules)
• Estate Duty Act
• Transfer Duty Act
• Securities Transfer Tax Act
• Securities Transfer Tax Administration Act
• Employment Tax Incentive Act
• Skills Development Levies Act
• Unemployment Insurance Contributions Act
• Mineral and Petroleum Resources Royalty Act
• Mineral and Petroleum Resources Royalty (Administration) Act
• Diamond Export Levy (Administration) Act
• Diamond Export Levy Act
• Other tax Act (extracts)
• Supplementary material such as Regulations, Notices, Practice Notes, Interpretation Notes and Binding General Rulings in respect of the mentioned Acts

• 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