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These Guides are issued in terms of the Tax Administration Act, 2011. This Act commenced on 1 October 2012 and guides are being reviewed to take the provisions thereof into consideration.
 
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.
 

Notes:

The dates in the last column indicate when a particular guide was updated and all the guides on this page are still valid until they are either replaced or withdrawn.

When using the "search this site..." function, the dates indicating the uploading of documents are not to be taken as the last update of the guides, as all documents had to be re-uploaded before the launch of the current SARS website on 7 May 2013.

 
 

​In General

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
29 March 2016
​Guide to disposal of a residence from a company or trust (Issue 3)

This guide deals with paragraph 51A of the Eighth Schedule and related provisions which applied on or after 1 October 2010 and before 1 January 2013. While it is no longer possible to effect a tax-free transfer of a residence under this legislation, the guide remains useful for determining the base cost of a residence which was transferred under the legislation. It has therefore been restored to the website with some minor textual improvements.
November 2012
Manual on the Promotion of Access to Information Act, 2000 (Issue 4)  ​August 2014
Taxation in South Africa (2016/2017)             ​5 October 2016
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
​​
Customs & Excise

Understanding the customs & excise transitional provisions  ​20 June 2017​

FATCA

Guide on the US Foreign Account Tax Compliance Act (FATCA) (Issue 2) 

Useful links:

​1 February 2017


​Income Tax

​Guide on the taxation of foreigners working in South Africa (2014/15)  ​October 2015
​Guide on income tax and the individual (2016/17)     28 July 2017
​Guide on the determination of medical tax credits (Issue 8)     21 July 2017
Guide on the employers' tax responsibilities with regard to artists/models/crew in the film industry ​August 2008

Guide on the residence basis of taxation for individuals (2008/2009)

​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 the Taxation of Lump Sum Benefits Outdated guide removed on 2 June 2015 February 2009
Guide to building allowances 
(Replaced on 14/11/2014 - changes concerned format only, no impact on content)
​November 2014
Guide to the employment tax incentive ​16 August 2016
​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) tax incentive (Issue 5) 18 November 2016
​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 arrangements guide ​March 2005
Tax brochure for non-residents ​January 2012
Tax guide for share owners (Issue 5) ​16 February 2017
Tax guide for small businesses (2015/16) 10 ​March 2017

Dividends Tax​

Comprehensive guide on dividends tax (Issue 2)             New!    ​12 October 2017

Capital Gains Tax (CGT)

ABC of capital gains tax for individuals (Issue 9)  ​10 February 2017
ABC of capital gains tax for companies (Issue 7)  ​10 February 2017
​​Comprehensive guide to capital gains tax (Issue 5)  ​​December 2015
Guide on valuation of assets for capital gains tax purposes (Issue 3)  ​​August 2015

Secondary Tax on Companies (STC)

Comprehensive guide to secondary tax on companies (STC) (Issue 3) ​September 2010
​​
Transfer Duty

Transfer duty guide  28 September 2016

Turnover Tax​


Tax guide for micro businesses (2016/17) ​26 January 2017

Tax Administration

​A Quick Guide to Advance Tax Rulings (withdrawn with effect from 10 July 2013)
​​Comprehensive guide to advance tax rulings ​July 2013
Dispute resolution guide (Rules under s.103) ​October 2014
Electronic communications guide  ​February 2015
Quick guide on alternative dispute resolution  ​October 2014
Request for correction and notice of objection guide ​2006
Short guide to the Tax Administration Act, 2011 ​June 2013
​​What do you do if you dispute your tax assessment?   ​October 2014

​Value-Added Tax (VAT)

Quick reference guide on VAT ruling application procedure

Notes:
This is not the same procedure as the one to apply for an advance tax ruling that is done via eFiling.
 
For the latter, please visit the dedicated page for Advance Tax Rulings (ATR)
​12 December 2016
VAT 403 – Vendors and employers: Trade classification guide ​March 2009

VAT 404 – Guide for vendors 

This guide has been updated to provide for the following textual changes relating to operational requirements:

  • Chapter 10 – Forms of payment of VAT: With effect from 1 April 2016, manual forms of payment are no longer accepted by SARS branches, including payment by cheques sent by post or via SARS drop boxes. Payments have to be made via e-Filing, electronic fund transfer (EFT) or at a bank.
  • Chapter 11 – Penalties and Interest: With effect from 14 October 2016, remission of penalties and interest can only be made via e-Filing or by visiting a SARS branch to have the request captured.
  • Chapter 14 – Objections and Appeals: With effect from 14 October 2016, objections and appeals for can only be made via e-Filing or by visiting a SARS branch to have the request captured. While ADR 1 and ADR 2 forms are still accepted for disputes relating to PAYE, Trusts and other taxes, these forms are no longer accepted for VAT purposes.
​24 January 2017
​​VAT 409 – Guide for fixed property and construction  ​27 September 2016
VAT 411 – Guide for entertainment, accommodation and catering ​​31 March 2016
​​VAT 412 – Guide for share block schemes ​24 March 2016
VAT 413 – Guide for estates ​March 2015
VAT 414 – Guide for associations not for gain and welfare organisations ​10 March 2016
​​VAT 419 – Guide for municipalities   ​30 March 2017
VAT 420 – Guide for motor dealers ​​28 September 2016
​​VAT 421 – Guide for short-term insurance 12 December 2016
 
Last Updated: 12/10/2017 3:32 PM     print this page
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