Tax Law

Tax law is a wide area of law that deals with the constitutional, common-law, statutory, tax treaty, regulatory and administrative laws applicable to and concerning taxation.

In South Africa, tax is levied by National and Local Government in terms of various statutes (and provision is made in the Constitution for the levying of tax by Provincial Government). Most taxes can be classified under one of three broad tax bases: taxation of income, consumption and wealth. National taxation includes: personal income tax, value added tax (VAT), company income tax, the fuel levy, tax on dividends, capital gains tax, customs and excise duties, and other direct and indirect taxes. Local taxation includes municipal rates, surcharges, and other taxes, levies and duties appropriate to local government, but only if sanctioned by national legislation.

A number of statutes form part of the South African legislative framework governing tax. Among these are the Tax Administration Act, No 28 of 2011; the Customs and Excise Act, No 91 of 1964; the Income Tax Act, No 58 of 1962; and the Value-Added Tax Act, No 89 of 1991.