FAQs

These FAQs were created to provide clarity on certain practical and technical aspects relating to some of the publications issued by Legal Counsel.

Income Tax
2023 Budget FAQs: Solar Panel Tax Incentive for Individuals	22 February 2023
Frequently Asked Questions: Deceased Estates (Issue 4)	21 August 2024
Frequently Asked Questions on BGRs 40 and 41: Non-executive Directors (VAT and PAYE) (Issue 2) * To be read with BGR 40	17 October 2022
Frequently Asked Questions: Foreign Employment Income Exemption (Issue 3)	17 March 2020
Frequently Asked Questions: Insolvent Estates of Individuals	22 February 2022
Estate Duty
Frequently Asked Questions: Deceased Estates (Issue 3)	19 April 2023
Tax Administration
SARS FAQ Guide: Common Reporting Standard	5 December 2016
Value-Added Tax (VAT)
Frequently Asked Questions: Domestic Reverse Charge Regulations (Issue 4)	2 April 2025 New!
Frequently Asked Questions: Increase in the VAT Rate from 1 April 2018 Refer also to the Pocket Guide on the VAT Rate Increase on 1 April 2018	10 July 2018
Frequently Asked Questions: Increase in the VAT Rate from 1 May 2025* Refer also to the Pocket Guide on the VAT Rate Increase from 1 May 2025* * Following the media statement issued by National Treasury on 24 April 2025 on the reversal of the VAT rate increase, the Minister of Finance today introduced the Rates and Monetary Amounts and the Amendment of Revenue Laws Bill [B14—2025] (Rates Bill), which proposes to maintain the Value-Added Tax (VAT) rate at 15% from 1 May 2025, instead of the proposed increase to VAT announced in the Budget in March. As a result, the Frequently Asked Questions: Increase in the VAT Rate from 1 May 2025, and Pocket Guide on the VAT Rate Increase from 1 May 2025 have been withdrawn and archived.	13 March 2025
Frequently Asked Questions: Supplies of Electronic Services (Issue 3)	2 April 2025 New!
Frequently Asked Questions on BGRs 40 and 41: Non-executive Directors (VAT and PAYE) (Issue 2) * To be read with BGR 41	17 October 2022

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