Small Businesses

 

The National Small Business Office (NSBO) in SARS is the custodian of all small business tax and customs policy matters within SARS. The office exists to maximise compliance among small businesses while at the same time finding ways to reduce the compliance burden faced by these businesses in South Africa.

This page contains information about the tax laws and some other statutory obligations that apply to small businesses. It describes some of the forms of business organisations in South Africa – sole proprietorship, partnership, close corporation and a private company.  It also contains general information, such as the type of business organisation, registration, aspects of record keeping, relief measures for small business corporations, manufacturing enterprises, how net profit/loss and taxable income/assessed loss are determined. Furthermore, it contains information on some of the other taxes you may have to pay in addition to income tax.

Read more about our Small Business segment's Strategic Focus and Key Activities, click here.

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In addition to our Small Business segment, we have segment pages for Tax Practitioners, Employers, Embassies, Expatriates and Exempt Institutions.

Our Service Offerings	What's New
The Small Business webpage is for: frequent updates on developments; and email updates.	Turnover Tax: Missed your chance last year? Here is another chance to register!    NEW!!! SMME's Toolkit, click here....  Click here for the Small Business What's New Archive

Our Policies,  Procedures,  Guides and  Regulations

Contact Us

We have a range of publications for small businesses: Tax Guide for Small Business 09 Tax Guide for Small Businesses 2007/08 Tax Guide Small Business 200607 VAT 417 - Small Vendors VAT416 - Guide for the Small Retailers VAT Package AS-VAT-08 - Guide for Completion of VAT Registration Application Forms Small retailers VAT package Regulations on the Small Retailers VAT Package VAT 417 Small Vendors The ABC of Capital Gains Tax for Individuals Valuation of assets for Capital Gains Tax purposes

For tax-specific queries of taxpayer-specific queries: Contact the Call Centre on 0800 007277. For small business policies and strategies: Contact the National Small Business Unit on SBusiness@sars.gov.za.

Forms

Useful Links

VAT SRVP1 - Application for registration in terms of the Small Retailers VAT Package VAT SRVP3 - Application for cancellation of registration in terms of the Small Retailers VAT Package VAT SRVP5 Daily sales worksheet - Small Retailers VAT Package VAT 101 - Application for VAT Registration VAT 123 - Application for the cancellation of registration of a person in respect of all his enterprises 2 March 2009 Application for Turnover Tax (TT01) form

Business Owners Cenfed (BEE Verification Agency) International Council for Small Business Parliamentary Monitoring Group SA Business Hub Small Business Development South African Institute for Chartered Accountants The Business Publications Search Engine The Department of Trade and Industry (the dti) The Forum of Private Business

Communiques

Opinion Poll & feedback

Remember to check back soon for the latest newsletter dedicated to Small Businesses! This segment provides email updates of issues affecting the segment to members of the segment directly. You can also subscribe to a general notification facility for email notifications of all updates on the SARS website – please note that this does not replace the normal notices sent out by the Tax Practitioners' Unit to its constituency - Click here to subscribe to general SARS email notifications or NEW!! Subscribe to SARS emails! To receive email updates from SARS, please click here to submit your email address.

Any specific feedback regarding the content of this page, please email us on SBusiness@sars.gov.za.

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