INCOME TAX

 
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was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn.
 
 
Basic guide to income tax exemption for public benefit organisations (Issue 2) ​19 September 2016
​Basic guide to tax-deductible donations (Issue 2) ​19 September 2016
Guide on the calculation of the tax payable on lump sum benefits                          ​16 October 2018
​Guide on the taxation of foreigners working in South Africa (2014/15) ​October 2015
​Guide on income tax and the individual (2017/18) 20 June 2018
​Guide on mutual agreement procedures (Issue 2)                                                     11 October 2018
​Guide on the determination of medical tax credits (Issue 9)                 23 March 2018
Guide on the employers' tax responsibilities with regard to artists/models/crew in the film industry ​August 2008
​May 2009
Guide on the ring-fencing of assessed losses arising from certain trades conducted by individuals ​October 2010
​Guide on the taxation of franchisors and franchisees ​21 July 2016
​Guide on tax incentive for learnership agreements ​October 2009
​Guide to building allowances
(Replaced on 14/11/2014 - changes concerned format only, no impact on content)
​November 2014
​Guide to the exemption from normal tax of income from films ​18 November 2016
​Guide to the taxation of special trusts ​September 2015
​​Guide to the urban development zone (UDZ) allowance (Issue 7)      18 January 2019
​​List of qualifying physical impairment or disability expenditure - effective from 1 March 2012 Here you can print the form - Print Form ITR-DD ​February 2012
Reportable arrangement guide ​March 2005
Tax exemption guide for public benefit organisations in South Africa (Issue 5) ​26 January 2017
​Tax guide for recreational clubs (Issue 3) ​29 February 2016
​Tax guide for share owners (Issue 6)     ​5 November 2018
​Tax guide for small businesses (2017/18)                                                      New!  30 January 2019
Last Updated: 30/01/2019 8:39 AM     print this page
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