Chapter 7 (sections 75-90) of the Tax Administration Act, 2011 governs the issuing of advance rulings.
Applications for advance rulings are done through eFiling, so you have to be registered as an eFiler first.
- Read more about Advance Tax Rulings.
|Type of ruling||Description||Binding effect|
An advance ruling may be any one of the following:
|The binding effect differs per type|
|Binding General Ruling (BGR)||A written statement issued by a senior SARS official under section 89 regarding the interpretation or the application of a tax Act to the stated facts and circumstances||On SARS and all qualifying taxpayers|
|Binding Private Ruling (BPR)||A written statement issued by SARS regarding the application of a tax Act to one or more parties to a ‘proposed transaction’, in respect of that ‘transaction’||On SARS and the applicant|
|Binding Class Ruling (BCR)|
A written statement issued by SARS regarding the application of a tax Act to a specific ‘class’ of persons in respect of a ‘proposed transaction’
|On SARS and the specific ‘class’ of persons|
|Non-binding private opinion||Informal guidance issued by SARS in respect of the tax treatment of a particular set of facts and circumstances or ‘transaction’, but which does not have a binding effect within the meaning of section 88||None, but may be cited in proceedings involving the person to whom the opinion was issued|