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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
- SA’s Tax and Customs System
- Enterprise Research and Knowledge Management
- Taxpayer and Trader Education
  - Taxpayer and Trader education for Learners
Careers
- Vacancies
- Recruitment Terms and Conditions
- Recruitment Privacy Policy
- Graduate in Training Programme
- Graduate in Training Programme (General)
- Chartered Accountant Articles Programme – SAICA Accredited
- Working at SARS
Client Segments
- Relevant Material or Supporting Documents
- Registered Representatives
  - Who is a registered representative
- Client Information System
- 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
Individuals
- 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
- How do I pay?
- What if I do not agree?
- I need help with my tax
- Manage your Tax Compliance Status
- Tax during all life stages and events
- Cease to be a Resident
- Crypto Assets & Tax
Businesses and Employers
- Estates
- Labour Brokers
- Venture Capital Companies
- Small Businesses – Taxpayers
- Diplomatic Missions
  - VAT Refunds for Embassies
- Large Business Centre (LBC)
  - Relationship Management
  - Long-term Insurance
- My Business and Tax
- Tax Exempt Institutions
- Third Party Data Submission Platform
- Trusts
- Government
- Tax Practitioners’ Connect Issue 25 (September)
- Small Businesses – Traders and Travellers
  - Traders and Travellers Connect Edition 1
- Tax Practitioner Connect Issue 28 (December 2021)
- Tax Practitioners’ Connect Issue 29 (February 2022)
- Tax Practitioners Connect Issue 30 (March 2022)
- Tax Practitioners Connect Issue 31 (April 2022)
- Tax Practitioner Connect Issue 32 (May 2022)
- Liquidations
Tax Practitioners
- SARS Mobi-App
- Register as a tax practitioner
- Controlling Bodies for Tax Practitioners
- 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
- 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)
- SARS Tax Practitioner Readiness Programme
- Tax Practitioner Connect Issue 33 (June 2022)
- Tax Practitioner Connect Issue 34 (July 2022)
- Tax Practitioner Connect Issue 35 (August 2022)
- Tax Practitioner Connect Issue 36 (September 2022)
- Tax Practitioner Connect Issue 37 (October 2022)
- Tax Practitioner Connect Issue 38 (November 2022)
- Tax Practitioner Connect Issue 39 (January 2023)
- Tax Practitioner Connect Issue 40 (February 2023)
- Tax Practitioner Connect Issue 41 (March 2023)
- Tax Practitioner Connect Issue 42 (May 2023)
Customs and Excise
- 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
- What’s new in Customs & Excise?
- Customs Offices and Contacts
  - Customs: Airports
  - Border Posts
  - Customs Mail Centres
  - Harbours
  - Internal Offices
- Registration, Licensing and Accreditation
  - Automotive Production and Development Programme (APDP)
  - Clearing Agents
  - Customs Storage Warehouse
  - Deferments
  - Depots
  - Drawback Registration
  - Electronic Data Interchange (EDI)
  - Exporters
  - Importers
  - Rebate User
  - Registered Agent
  - Registration of SEZ
  - Remover of Goods
  - RLA updates archive
  - Special Economic Zones
  - Temporary Storage
  - Authorised Economic Operator (AEO)
- Clearance Declaration
  - Abandoned Wrecks
  - Surety
  - Customs Endorsement Documents Requirements
- 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
- Trade Statistics
  - Reports
  - Explanations and Notes
  - Release Schedule
- Excise
  - 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
  - Ad Valorem Products
  - Alcohol Products
  - Environmental Levy Products
  - Petroleum Products
- Duties and Taxes
  - Accounts
  - Customs Payments
  - Duties and Taxes for Importers
- Import, Export and Transit
  - Exports
  - Imports
  - Transit
- 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
- Export Duties and Levies
  - Diamond Export Levy
  - Export Duty on Scrap Metals
- FAQs for Tax Relief on Excise Duty
- Advance Import Payments
Contact Us
- Make an Appointment
- Contact Centre
- Contact SARS by email/online
- Customs
  - International Customs Day
- Customs Resolution Process
- Current Surveys, SMSs and Emails
- Send us a Query
- Branch appointment supporting documents
- Telephonic help with your ITR12
- Head Office
- Tax Exemption Unit
- Contact for non resident entertainers and sports persons
- Branch Finder
- Lodge a complaint
- Pass on a compliment
- Website Feedback
- Complain to the Tax Ombud
Procurement
- Published Tenders
- Supplier Registration
- Tender Bids Received
- Awarded Tenders
- Cancelled Tenders
- National Treasury interface with SARS on TCC’s
- eSourcing
- Tender process
- Closed Tenders
Legal Counsel
- Preparation of Legislation
- Primary Legislation
- Secondary Legislation
- International Treaties & Agreements
- Interpretation and Rulings
- Dispute Resolution & Judgments
- Tax Administration
- Voluntary Disclosure Programme (VDP)
- Legal Counsel Publications
- Legal Counsel Archive
- Legal Counsel – Preparation of Legislation – Document List
- Legal Counsel – Primary Legislation – Document List
- Legal Counsel – Secondary Legislation – Document List
- Legal Counsel – International Treaties and Agreements – Document List
- Legal Counsel – Tariff Amendments – Document List
- Legal Counsel – Judgements – Document List
- Legal Counsel – Rulings – Document List
- Legal Counsel – Other – Document List
Media
- Corona Virus – COVID 19
- COVID-19 Commissioner Message
- 25 March 2020 – Letter to Taxpayers
- Tax Relief measures
- Media Releases
- Media Releases Archive
Types of Tax
- International Oil Pollution Compensation Fund Levy
- Withholding Tax on Royalties
- Air Passenger Tax
- Capital Gains Tax
- 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
- Turnover Tax
- Unemployment Insurance Fund
- Value-Added Tax
- Withholding Tax on Interest
  - Revised declarations, overpayments and refunds
  - How To Pay WTI on eFiling
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
Tax Rates
- Income Tax
- Medical Tax Credit Rates
- Employers
- Transfer Duty
- Turnover Tax
- Other Taxes
Important Dates
Site Map
Find a Publication
Find a Form
Find an FAQ
What’s New at SARS
SARS Home
Privacy Policy
Terms and Conditions
- Email Disclaimer
eFiling Terms and Conditions
Disclaimer and Limitation of Liability
Misc – Document List
List of SARS eFiling Forms
e@syFile™ Archived Release Notes
Traveller declaration
Glossary N-Z
Glossary A-M
Guides
SARS Home – Copy
Schools and Community Portal 2
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Schools and Community Portal 1
Schools and Community Portal 3
Karen Newsletter archive
Newsletter archive test
Newsletter Template – Government
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Last Updated:

15/02/2021
09:28