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.
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was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn.
​Guide for tax rates/duties/levies (Issue 14)                                                   New!
20 February 2019
​Guide on the taxation of professional sports clubs and players ​8 March 2018
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 2018             ​23 January 2019
Last Updated: 20/02/2019 1:39 PM     print this page
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