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 5)

* Issues 1 to 3 of this guide were titled “Basic Guide to Tax-deductible Donations”

4 October 2023
Guide on Income Tax and the Individual (2022/23) 27 June 2023
Guide on the Calculation of the Tax Payable on Lump Sum Benefits (Issue 3)               16 October 2018
Guide on the Taxation of Farming Operations 13 October 2023
Guide on the Taxation of Foreigners Working in South Africa (2014/15) October 2015
Guide on Mutual Agreement Procedures (Issue 3)                                           20 March 2020
Guide on the Determination of Medical Tax Credits (Issue 15)
27 June 2023
Guide on the Employers’ Tax Responsibilities with regard to Artists/Models/Crew in the Film Industry August 2008
May 2009
Guide on the Ring-fencing of Assessed Losses Arising from Certain Trades Conducted by Individuals October 2010
Guide on the Taxation of Franchisors and Franchisees (Issue 2) 16 August 2021
Guide on Tax Incentive for Learnership Agreements October 2009
Guide on Venture Capital Companies                                                                 18 February 2020
Guide to Building Allowances (Issue 2) 18 August 2022
Guide to Section 18A Approval of a Department in the National, Provincial and Local Sphere of Government 31 October 2023
New!
Guide to the Exemption from Normal Tax of Income from Films (Issue 2) 14 July 2023
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  

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

See the following:

29 October 2021

* 29 June 2023

Tax Exemption Guide for Companies Wholly Owned by Institutions, Boards or Bodies 25 June 2022
Tax Exemption Guide for Institutions, Boards or Bodies 25 June 2022
Tax Exemption Guide for Public Benefit Organisations in South Africa (Issue 6) 28 July 2022
Tax Exemption Guide for Recreational Clubs (Issue 4) 6 July 2022
Tax Guide for Share Owners (Issue 8)                                                       18 October 2022

Table of Contents

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