Guides

The Guides reflected on this part of the website, have been issued in terms of the Tax Administration Act, 2011, and form part of those publications issued by Legal Counsel.

It should be noted that the information published in guides is intended merely as guidelines to assist clients in the practical interpretation and application of procedures and are not binding on SARS. These guides are not 'official publications' as defined in the Act.

These guides are currently in the process of being reviewed to include the provisions of the Tax Administration Act, 2011 as well as the amendments effected with the promulgation of the Tax Administration Laws Amendment Act, 2012.

All the Legal Counsel Guides can be found on their dedicated part of the website, but those specifically intended to be about procedures in terms of the Tax Administration Act, 2011 are grouped below, with the dates of their last updates for ease of reference.

 

 

​Tax Administration
​​A Quick Guide to Advance Tax Rulings (withdrawn with effect from 10 July 2013)
Short Guide to the Tax Administration Act, 2011 ​June 2013
Comprehensive Guide to Advance Tax Rulings ​July 2013
Dispute Resolution Guide (Rules under s.103) ​October 2014
Electronic Communications Guide  ​​February 2015

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

Useful links:
​1 February 2017
Quick Guide on Alternative Dispute Resolution  ​October 2014
Reportable arrangements guide ​March 2005
Request for Correction and Notice of Objection Guide ​2006
​SARS FAQ Guide: Common Reporting Standard ​5 December 2016​​
What do you do if you dispute your tax assessment?   ​October 2014

 

Last Updated: 02/08/2017 2:31 PM     print this page
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