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.
Note:
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was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn.
29 August 2024 | |
Guide on the taxation of professional sports clubs and players (Issue 2) | 21 October 2020 |
Taxation in South Africa 2025 | 26 August 2025 New! |
Tax Exemption Guide for Small Business Funding Entities | 5 July 2024 |
Tax Guide for Small Businesses (2024/2025) | 26 August 2025 New! |