South African Tax Compliance

Rates and Rebates

• Guide for Tax Rates/Duties/Levies - October 2009
• 2010 Statutory Rates and Rebates
• Taxation in South Africa 2008/2009

Individuals

• Die ABC van Kapitaalwinsbelasting vir Individue
• Guide on the Residence Basis of Taxation for Individuals
• Guide on Income Tax and the Individual
• Guide on the Deduction of Medical Expenses
• Taxation of Foreigners Working in South Africa
• Completion of tax returns

Companies

• Turnover Tax
• Secondary Tax on Companies
• The ABC of Capital Gains Tax for Companies
• Guide for Venture Capital Companies
• Tax Guide for Small Businesses 2008/2009
• Guides on Skills Development Levy
• Guides on Turnover Tax
• Comprehensive Guide to Secondary Tax on Companies
• Stamp Duty Guides
• Stamp Duty
• Securities Transfer Tax
• Uncertificated Securities Tax
• Guide to the Urban Development Zone Tax Incentive
• Guide on Reportable Arrangements

Employers

• Guide on the Taxation of Lump Sum Benefits
• Guide for employers in the film industry
• Guide on Learnership Agreements Tax Incentive
• PAYE Guides for Employers
• Quick Reference Guide on UIF
• Unemployment Insurance Fund (UIF)
• Skills Development Levy (SDL)

Trusts

• Special Type A Trusts

Public Benefit Organisations

• Tax Exemption Guide for Public Benefit Organisations
• Guide for Public Benefit Organisations (PBO's)

Recreational Clubs

• Draft Tax Guide for Recreational Clubs

Income Tax

• Income Tax Forms and Guides
• Source Codes
• SARS E-Filing Web Site
• Pay As You Earn (PAYE)
• Provisional Tax
• Ring Fencing of Assessed Losses
• Guide to Provisional Tax

Capital Gains Tax

• Comprehensive Capital Gains Tax (Issue 2)
• The ABC of Capital Gains Tax for Companies
• Die ABC van Kapitaalwinsbelasting vir Individue
• The ABC of Capital Gains Tax for Individuals

Value Added Tax

• Value Added Tax
• Value Added Tax Guides

Estate Duty

• Estate Duty
• Guide on Estate Duty Implications on Buy-and-Sell Agreements
• Guide on Estate Duty Implications on Key Man Policies

Transfer Duty

• Transfer Duty Guides

Other taxes

• Excise
• Diamond Export Levy
• Diesel Biodiesel Refunds Guide
• Reference Guide - Diesel Biodiesel Refunds

Rulings and Disputes

• Comprehensive Guide to Advance Tax Rulings
• A quick guide to Advance Tax Rulings
• Tax Guide on Dispute Resolution
• What do you do if you dispute your tax assessment?
• Alternative Dispute Resolution Quick Guide

Other SARS Guides

• Guide to the Taxation of Film Owners
• Tax Guide for Share Owners