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	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