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Income Tax

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.
Basic Guide to Income Tax Exemption for Public Benefit Organisations (Issue 3)6 August 2021

Basic Guide to Section 18A Approval (Issue 3)                                   

* This guide was previously titled “Basic Guide to Tax-deductible Donations”

17 March 2020 
Guide on the Calculation of the Tax Payable on Lump Sum Benefits (Issue 3)              16 October 2018
Guide on the Taxation of Foreigners Working in South Africa (2014/15)October 2015
Guide on Income Tax and the Individual (2019/20)   29 July 2020
Guide on Mutual Agreement Procedures (Issue 3)                                           20 March 2020
Guide on the Determination of Medical Tax Credits (Issue 12)     18 June 2021
Guide on the Employers’ Tax Responsibilities with regard to Artists/Models/Crew in the Film IndustryAugust 2008
May 2009
Guide on the Ring-fencing of Assessed Losses Arising from Certain Trades Conducted by IndividualsOctober 2010
Guide on the Taxation of Franchisors and Franchisees (Issue 2)16 August 2021
Guide on Tax Incentive for Learnership AgreementsOctober 2009
Guide on Venture Capital Companies                                                                18 Feburary 2020
Guide to Building Allowances
* (Replaced on 14/11/2014 – changes concerned format only, no impact on content)
November 2014
Guide to the Exemption from Normal Tax of Income from Films18 November 2016
Guide to the Taxation of Special Trusts (Issue 3)8 September 2020
Guide to the Urban Development Zone (UDZ) Allowance (Issue 8)     28 July 2021
List of Qualifying Physical Impairment or Disability Expenditure – Effective from 1 March 2012 

List of Qualifying Physical Impairment or Disability Expenditure – Effective from 1 March 2020

* See also the Confirmation of Diagnosis of Disability Form (ITR-DD)

16 January 2020
Tax Exemption Guide for Public Benefit Organisations in South Africa (Issue 5)26 January 2017
Tax Guide for Recreational Clubs (Issue 3)29 February 2016
Tax Guide for Share Owners (Issue 7)                                                            21 February 2020


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