South African Institute of Chartered Accountants
Integritax Newsletter
Income Tax and VAT Acts Online



The Income Tax Act, 1962, Value-Added 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.

 Other useful sites include the SARS website and the Treasury Department website.