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VAT Connect Issue 13 (November 2021)

[…] from the VRA, the requirements under the Customs and Excise Act relating to the exportation of goods, must be met. Refer to the Customs and Excise Exporters Page on the SARS website for more detail on who is regarded as the exporter in different circumstances, and the procedure to register as an exporter. Any […]

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Lodge a complaint

[…] of service whether we are dealing with your personal income tax, your company’s income tax, your import or export activities, or any of the other taxes or duties we administer. We know how important it is to get things right, so we are always looking for ways to improve. As part of our improved […]

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Promotion of Access to Information Act, 2000 (PAIA)

[…] (Annexure 1 in the manual) and submit it to the Information Officer or Deputy Information Officers at SARS at the details listed at the bottom of this page. What will happen to your request? The Information Officer / Deputy Information Officers, upon receiving your PAIA request, will coordinate the processes within SARS to obtain […]

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Rule Amendments 2022

[…] implementation date that falls on another date than the publication date of the Notice, is written in bold for ease of reference. Note: Forms published on this page are as per the Government Gazette in which they appear, thus providing a historic account of amendments per form. The most updated forms, which taxpayers should use unless they […]

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Other Notices

The Government Notices on this page have been issued in terms of other tax Acts than those that can be found through the navigation pane above. These Notices have been arranged in the year they were published per the particular other tax Act in terms of which they were published. Where the implementation date […]

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VAT Connect Issue 16 (August 2023)

[…] are used as a mechanism for the host to list (advertise) the availability of the accommodation on the internet to a wide audience of potential guests. The duties and responsibilities of the host and the platform entity are typically formalised by way of what is commonly referred to as a “hosting agreement”. The platform […]

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Tax Practitioner Connect Issue 36 (September 2022)

[…] executor, can be a registered representative for a deceased estate. For more information and FAQs on Estates click here. Information on registered representatives can be found on page 13 and 14 of the guide. FAQs on 2022 Filing Season Communication sessions were held with tax practitioners on the changes to the filing season. Frequently […]

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Report a suspicious activity

[…] suspicious activity, click here.  Please note: If you experience any challenges with opening the form e.g. if the form is blank after you’ve clicked ‘Continue’ on the first page, it could mean that your browser doesn’t support the Adobe Flash (PDF) form. Known browsers not supporting Adobe forms are Chrome, Safari (Apple) and Edge. To […]

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Supreme Court of Appeal: 2025–2023

The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments delivered in another year, can be accessed through the navigation pane above. 2024 Date of Delivery Parties Involved Applicable Legislation Keywords 28 March 2024 Cyril and Another v CSARS […]

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Tax and Non-Residents

[…] in South Africa. For more information on the correct process to follow when you cease to be a tax resident, refer to the Cease to be a Resident web page. Types of income Employment income Salary income earned in South Africa by a non-resident will be subject to normal tax in South Africa, unless DTA entered […]

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