CAPITAL GAINS TAX (CGT)

 
These guides are issued in terms of the Tax Administration Act, 2011.
 
These guides are neither "official publications" as defined in the Act, nor are they binding on SARS. They are merely intended to assist taxpayers in the practical interpretation and application of the requirements set by law.
 
Note:
The dates in the last column indicate when a particular guide was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn.
 
 
ABC of capital gains tax for individuals (Issue 10)  ​29 October 2018
​ABC of capital gains tax for companies (Issue 8)                                               New! ​26 November 2018
​Comprehensive guide to capital gains tax (Issue 7)

Some amendments have been made to the Comprehensive Guide to Capital Gains Tax (Issue 7). Most of the changes were textual (for example, amending the table of Supreme and High Court Cases and amending the Table of amendments to CGT legislation to include provisions proposed to be amended by the Taxation Laws Amendment Bill, 2018). Commentary on the examination of the purpose of a receipt or accrual in determining its capital or revenue nature has been included in 2.4.1.21 with reference to Volkswagen South Africa (Pty) Ltd v C: SARS [2018] 1 All SA 716 (SCA), 80 SATC 179; and a further reason has been added why section 25B is irrelevant in determining the CGT consequences of trusts and their beneficiaries in 14.11.1.
​9 October 2018
​Guide on valuation of assets for capital gains tax purposes (Issue 4)  8 November 2018
 
Last Updated: 26/11/2018 4:34 PM     print this page
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