These guides are issued in terms of the Tax Administration Act, 2011.
These guides are neither “official publications” as defined in the Act, nor are they binding on SARS. They are merely intended to assist taxpayers in the practical interpretation and application of the requirements set by law.
Note:
The dates in the last column indicate when a particular guide was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn.
17 February 2022 | |
Guide on the taxation of professional sports clubs and players (Issue 2) | 21 October 2020 |
Manual on the Promotion of Access to Information Act, 2000 (Issue 5) Please note that the date of issue of the manual is 19 July 2019 as published in Government Gazette 42584, and not the date published on the front cover of the manual. | 19 July 2019 |
Taxation in South Africa 2022 | 22 September 2022 |
Tax Guide for Small Businesses (2021/2022) | 5 October 2022 New! |