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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.
20 February 2019
​Guide on the taxation of professional sports clubs and players (Issue 2)                      New!21 October 2020

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 5)                        

Please note that the date of issue of the manual is 19 July 2019 as published in Government Gazette 42584, and not the date published on the front cover of the manual.

​19 July 2019
​Taxation in South Africa 2020​22 September 2020
​Tax Guide for Small Businesses (2019/2020)​21 August 2020

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