Mineral and Petroleum Resource Royalty
Introduction Mineral Petroleum and Resources Royalty (MPRR) is triggered on the transfer of minerals extracted from within the Republic. As is the case for all other
Introduction Mineral Petroleum and Resources Royalty (MPRR) is triggered on the transfer of minerals extracted from within the Republic. As is the case for all other
Download PDF Guide Summary The Registration, Amendments and Verification (RAV01) form enables Individuals, Tax Practitioners and Registered Representatives to view and maintain legal entity registration
The Customs and Excise Act, 1964 (Act No. 91 of 1964) was assented to on 27 July 1964 and came into effect on 1 January
19 March 2024 – As part of the third-party data submission process, third-party entities are issued annually upon request, a SARS security certificate which forms
Charging of contingency fees Tax practitioners’ fees for work they undertake on behalf of a client must be proportional to the nature and complexity of
The SARS Tax Rates from 2014/5 are archived on this page, scroll down or click on the headings in the Table of Contents. For the
Rules to the Customs control and duty acts, 2014 Workshop held on the Draft Deferment Rules to the Customs Duty Act, 2014 SARS held a workshop on
The National Treasury and SARS jointly publish tax statistics annually. These aggregated statistics are compiled from SARS’s registers of taxpayers and from tax returns. These
Download PDF Guide Summary In adopting the International Tax Transparency Standards, a function on SARS eFiling is implemented to enable Mandatory Disclosure Rules (MDR) reporting
The amendments to the Customs and Excise Rules are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The
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