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WHAT IS IT? Traditional African Beer may generally be defined as “non-clear beer made from sorghum or malt with an alcoholic strength of usually less

Download PDF Guide Quick Reference Card In his Budget Speech on 25 February 2026, the Minister of Finance announced new tax rates, tax rebates, tax

Duty/ Levy Item Quarter Applicable Submission Date Payment Date Ad Valorem Excise Duty 1 January 2026 – 31 March 2026 On or before 24 April

All Exempt institutions MUST annually submit an IT12EI – Return of Income Tax Exempt Organisations – External Form income tax return. The income tax return enables the

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

1 January 2012 marked the implementation of the 2012 version of the Harmonized System (HS) Nomenclature. The changes in HS 2012 reflect the amendments to the nomenclature appended to the

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

WHAT IS IT? Ad Valorem Products include, amongst others, Motor Vehicles, Electronic Equipment, Cosmetics, Perfumeries and other products generally regarded as “luxury items” and are

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 Notices

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