Who is it for?
How does CGT work in relation to an inheritance?, click here for more information.
CGT2L – Valuation for Capital Gains Tax Purposes – External Form
IT-AE-36-G02 – Comprehensive Guide to the Income Tax return for Trusts – External Guide
IT-PP-02-G01 – Amounts to be withheld when non resident sells immovable property in SA – External Guide
LAPD-CGT-G01 – Comprehensive Guide to Capital Gains Tax
LAPD-CGT-G02 – The ABC of Capital Gains Tax for Individuals
LAPD-CGT-G04 – The ABC of Capital Gains Tax for Companies
LAPD-Gen-G02 – Guide for Tax Rates Duties Levies
LAPD-Gen-G08 – Guide on the Taxation of Professional Sports Clubs and Players
LAPD-IT-G02 – Guide on the Residence Basis of Taxation for Individuals
LAPD-IT-G12 – Guide to the Urban Development Zone Allowance
LAPD-IT-G19 – Comprehensive Guide to Dividends Tax
LAPD-IT-G20 – Guide to the Taxation of Special Trusts
LAPD-IT-G24 – Guide on Mutual Agreement Procedures
Legal-Pub-Guide-Gen01 – Taxation in South Africa
Legal-Pub-Guide-IT11 – Tax guide for share owners
NR02 – Declaration by Purchaser for Sale of Immovable Property in SA by Non Resident – External Form
NR03 – Tax Directive Application by Non Resident Seller of Immovable Property in SA – External Form
Frequently Asked Questions
FAQ: Who should have done the valuation? By what date should my property have been valued? Who must hold the valuation certificates? When must valuations be submitted and to whom?
5.1 The taxpayer disposing of the asset was responsible for...Read More
FAQ: How must I value my shares on valuation date and can I use the time-apportionment basis?
South African-listed shares The following valuation date values may be...Read More
FAQ: In the case of a couple married in community of property, will a capital gain on an investment in the name of one of the partners be regarded as a capital gain accruing to both partners?
Under paragraph 14 of the Eighth Schedule a disposal of...Read More
FAQ: I own a flat through shares in a share block company. I reside in the flat when on holiday, and rent it out the rest of the year. What will the CGT implications be if I sell my shares in the share block company?
The definition of “an interest” in paragraph 44 of the...Read More