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Site Map

Glossary A-M
Types of Tax
- Turnover Tax
- Unemployment Insurance Fund
- Value-Added Tax
- International Oil Pollution Compensation Fund Levy
- Withholding Tax on Royalties
- Air Passenger Tax
- Capital Gains Tax
- Withholding Tax on Interest
  - Revised declarations, overpayments and refunds
  - How To Pay WTI on eFiling
- Corporate Income Tax
- Dividends Tax
- Donations Tax
- Estate Duty
- Mineral and Petroleum Resource Royalty
- Pay As You Earn
- Personal Income Tax
- Provisional Tax
  - How to work out amounts due for Provisional Tax – example
- Securities Transfer Tax
- Skills Development Levy
- Transfer Duty
Site Map
About SARS
- SARS and you
- Annual reports & Strategic plans
- Service Charter
  - SARS Service Charter Performance
- How we collect tax
- International Cooperation
- People at SARS
  - Employee Ethics
  - SARS Commissioner Profile
- Taxpayer and Trader Education
  - Taxpayer and Trader education for Learners
- SA’s Tax and Customs System
- Enterprise Research and Knowledge Management
- RSS Feeds
Legal Counsel
- Preparation of Legislation
- Primary Legislation
- Legal Counsel – Primary Legislation – Document List
- Legal Counsel – Secondary Legislation – Document List
- Secondary Legislation
- Legal Counsel – International Treaties and Agreements – Document List
- Legal Counsel – Tariff Amendments – Document List
- International Treaties & Agreements
- Legal Counsel – Judgements – Document List
- Legal Counsel – Rulings – Document List
- Interpretation and Rulings
- Legal Counsel – Other – Document List
- Dispute Resolution & Judgments
- Tax Administration
- Voluntary Disclosure Programme (VDP)
- Legal Counsel Publications
- Legal Counsel Archive
- Legal Counsel – Preparation of Legislation – Document List
Find a Publication
Guides
Find a Form
- Workaround to open certain PDFs
Targeting Tax Crime
- Why let other people get away with it?
- Identity Fraud
- Top Tips To Protecting Yourself Against ID Theft and Fraud
- eDNA Identity Security
- eFiling Profile hacking
- What is a tax crime?
- Report a tax crime
- Report a suspicious activity
- How the law protects you when you report a tax crime
- Corruption Hotline
- SARS tax crime initiatives
- Scams and Phishing
Find an FAQ
Important Dates
Careers
- Working at SARS
- Vacancies
- Recruitment Terms and Conditions
- Recruitment Privacy Policy
- Graduate in Training Programme
- Graduate in Training Programme (General)
- Chartered Accountant Articles Programme – SAICA Accredited
- Talent Community
Tax Practitioners
- Tax Practitioner Connect Issue 40 (February 2023)
- Archive – Tax Practitioners
- Tax Practitioner Connect Issue 48 (November 2023)
- Tax Practitioner Connect Issue 44 (July 2023)
- Tax Practitioner Connect Issue 37 (October 2022)
- Tax Practitioner Connect Issue 38 (November 2022)
- Register as a tax practitioner
- Tax Practitioner Connect Issue 39 (January 2023)
- Controlling Bodies for Tax Practitioners
- Tax Practitioner Connect Issue 45 (August 2023)
- Tax Practitioner Registration Process
- Data Submission and Maintenance of Controlling Bodies
- Tax Practitioners contacting the SARS Contact Centre
- Uploading of Supporting Documents (relevant material) on eFILING website
- Tax Practitioner Connect Issue 35 (August 2022)
- Tips on how to change settings on your scanner
- Enhancements for Tax Practitioners and representatives
- How to complete the Recognition Controlling Body Registration Form (RRC 01)
- Adding Clients to a Tax Practitioner’s eFiling Profile
- Service offerings per Channel for tax practitioners
- How to set up your primary username on eFiling and manage your portfolios
- Reporting the unprofessional conduct of a Tax Practitioner (Section 241)
- Tax Practitioner Connect Issue 49 (February 2024)
- Tax Practitioner Connect Issue 36 (September 2022)
- Tax Practitioner Connect Issue 34 (July 2022)
- SARS Mobi-App
- SARS Tax Practitioner Readiness Programme
- Tax Practitioner Connect Issue 43 (June 2023)
- Tax Practitioner Connect Issue 46 (September 2023)
- Tax Practitioner Connect Issue 42 (May 2023)
- Tax Practitioner Connect Issue 50 (March 2024)
- Tax Practitioner Connect Issue 41 (March 2023)
- Tax Practitioner Connect Issue 33 (June 2022)
- Tax Practitioner Connect Issue 47 (October 2023)
Privacy Policy
Terms and Conditions
- Email Disclaimer
eFiling Terms and Conditions
Disclaimer and Limitation of Liability
Secure File Transfer Protocol
Tax Rates
- Archive – Tax Rates
- Income Tax
- Medical Tax Credit Rates
- Employers
- Transfer Duty
- Turnover Tax
- Other Taxes
Customs Online Traveller Declaration
Client Segments
- Relevant Material or Supporting Documents
- Registered Representatives
  - Who is a registered representative
- Client Information System
- Record keeping
- Registered Representatives isiZulu
- Registered Representatives Afrikaans
- Merging tax profiles Sesotho
- Merging tax profiles IsiZulu
- Merging tax profiles Afrikaans
- Registered Representatives Sesotho
- Merging tax profiles Sepedi
Customs and Excise
- Advance Import Payments
- Tariff
- Valuation
- Rules of Origin
- State Warehouses
- Sending or receiving goods in the post
- Legislative Framework
- Prohibited, restricted and counterfeit goods
  - What’s new? – Prohibited and Restricted Imports and Exports list
- Customs Refunds and Drawbacks
  - Automated Refunds and Drawbacks
- What’s new in Customs & Excise?
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  - Remover of Goods
  - RLA updates archive
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- Clearance Declaration
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  - Surety
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- Customs Single Window Solution
- Inspection
  - Physical Inspection
  - Customs Detector Dog Unit
- Offences, Penalties and Disputes
  - Administrative Penalties
  - Appeals
  - Dispute Resolution
- Travellers
  - Arrival in SA
  - Departure from SA
  - Inspections for Travellers
  - Duties and Taxes for Travellers
- Export Duties and Levies
  - Diamond Export Levy
  - Export Duty on Scrap Metals
- Excise payment and submission dates for 2023/2024
- Trade Statistics
  - Reports
  - Explanations and Notes
  - Release Schedule
- About Customs
  - Modernisation
  - New Customs Legislation update
  - New Customs Legislation FAQs
  - Reporting of Conveyances and Goods
  - Customs Sufficient Knowledge
  - Reporting Requirements Lookup Table
  - African Continental Free Trade Area
- Excise
  - Diesel refunds for primary production
  - Diesel Refunds for Foodstuff Manufacturers Scheme (DRFMS)
  - Ad Valorem Products
  - Alcohol Products
  - Environmental Levy Products
  - Diesel Refund System
  - Excise Duty/Levy payment and submission dates
  - Health Promotion Levy on Sugary Beverages
  - FAQs for Sugary Beverages Levy
  - Tobacco Products
  - Excise Offices
  - Conversion of the Excise, Levies and Duties returns to HTML5
  - Petroleum Products
- Duties and Taxes
  - Accounts
  - Customs Payments
  - Duties and Taxes for Importers
- Import, Export and Transit
  - Transit
  - Exports
  - Imports
Individuals
- Tax during all life stages and events
- Who pays tax?
  - How do I learn about taxes?
  - Mobile Unit functions
- How do I register for tax
- How do I send SARS my return
  - How to submit an income tax return (ITR12) in respect of individuals
- Cease to be a Resident
- How do I pay?
- What if I do not agree?
- I need help with my tax
- Manage your Tax Compliance Status
- Crypto Assets & Tax
List of SARS eFiling Forms
SARS Home
Misc – Document List
SWP Publications
SWP Forms
SWP Contact
SWP News
What’s New at SARS
AI
Businesses and Employers
- Tax Exempt Institutions
- Third Party Data Submission Platform
- Tax Practitioner Connect Issue 32 (May 2022)
- Trusts
- Government
- Tax Practitioners’ Connect Issue 29 (February 2022)
- Tax Practitioners Connect Issue 30 (March 2022)
- Liquidations
- Tax Practitioners Connect Issue 31 (April 2022)
- Tax Practitioners’ Connect Issue 25 (September)
- Small Businesses – Traders and Travellers
- Estates
- Labour Brokers
- Venture Capital Companies
- Small Businesses – Taxpayers
- Diplomatic Missions
  - VAT Refunds for Diplomatic Missions
- Large Business and International (LBI)
  - Relationship Management
  - Long-term Insurance
- My Business and Tax
- Tax Practitioner Connect Issue 28 (December 2021)
e@syFile™ Archived Release Notes
Contact Us
- Contact SARS by email/online
- Customs
- Customs Resolution Process
- Current Surveys, SMSs and Emails
- Send us a Query
- Branch appointment supporting documents
- Telephonic help with your ITR12
- Head Office
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- Contact for non resident entertainers and sports persons
- Branch Finder
- Lodge a complaint
- Pass on a compliment
- Website Feedback
- Complain to the Tax Ombud
- Make an Appointment
- Contact Centre
Procurement
- Supplier Registration
- Tender Bids Received
- Awarded Tenders
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- National Treasury interface with SARS on TCC’s
- eSourcing
- Tender process
- Published Tenders
- Closed Tenders
Media
- Media Releases
- Media Releases Archive
- Archive – COVID related content
- Archive – COVID-19 Commissioner Message
- Archive – 25 March 2020 – COVID impact letter to Taxpayers
- Archive – Tax Relief measures
Glossary N-Z

Last Updated:

15/02/2021
09:28