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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.
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was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn.
A Quick Guide to Advance Tax Rulings (withdrawn with effect from 10 July 2013) | |
Alternative Dispute Resolution: Quick Guide | October 2014 |
Alternative Dispute Resolution: What to do if You Dispute Your Tax Assessment | October 2014 |
Comprehensive Guide to Advance Tax Rulings | July 2013 |
Dispute Resolution Guide: Guide on the Rules Promulgated in terms of Section 103 of the Tax Administration Act, 2011 (Issue 3) | 23 May 2023 |
Electronic Communications Guide | February 2015 |
Guide on the US Foreign Account Tax Compliance Act (FATCA) (Issue 2) Useful links: | 1 February 2017 |
Guide to the Voluntary Disclosure Programme | 24 August 2023 New! |
Guide to Understatement Penalties (Issue 2) | 18 April 2018 |
Reportable Arrangements Guide | March 2005 |
Request for Correction and Notice of Objection Guide | 2006 |
Short Guide to the Tax Administration Act, 2011 | 29 March 2018 |