General Tax Downloads
New Tax Developments
What would have been the 2025 Budget
Coming soon
New Tax Developments
Actual 2025 Budget
Coming soon
What's New
New Tax Dispute Resolution Rules
2021
Draft Tax Amendment Bills
- Draft - Taxation Laws Amendment Bill (325 downloads )
- Draft - Tax Administration Laws Amendment Bill, 2021 (322 downloads )
- Draft - Explanatory Memorandum on the Taxation Laws Amendment Bill, 2021 (347 downloads )
- Draft memorandum on the objects of the Tax Administration Laws Amendment Bill, 2021 (383 downloads )
2019
Tax Amendment Bills
- LAPD-LPrim-AA-2019-03 - Taxation Laws Amendment Act 34 of 2019 GG42951 15 January 2020 (625 downloads )
- LAPD-LPrim-AA-2019-02 - Tax Administration Laws Amendment Act 33 of 2019 GG42951 15 January 2020 (531 downloads )
- LAPD-LPrim-AA-2019-04 - Rates and Monetary Amounts Amendment Act 32 of 2019 GG42951 15 January 2020 (516 downloads )
2019
Draft Tax Amendment Bills
- LAPD-LPrep-Draft-2019-46 - 2019 Draft Taxation Laws Amendment Bill - 21 July 2019 (625 downloads )
- LAPD-LPrep-Draft-2019-46a - 2019 Draft Explanatory Memorandum to the 2019 Draft TLAB - 21 July 2019 (669 downloads )
- LAPD-LPrep-Draft-2019-47 - 2019 Draft Tax Administration Laws Amendment Bill - 21 July 2019 (671 downloads )
- LAPD-LPrep-Draft-2019-47a - 2019 Memo on Objects of 2019 Draft TALAB - 21 July 2019 (614 downloads )
2018
Amendment Bills
- LAPD-LPrim-AA-2019-03a - Media Statement - Publication of the 2018 Tax Acts and accompanying documentation (611 downloads )
- LAPD-LPrim-AA-2019-03a - Media Statement - Publication of the 2018 Tax Acts and accompanying documentation (629 downloads )
- Response Document on the 2018 TLAB-17 January 2019 (615 downloads )
Binding Private Rulings
- BINDING PRIVATE RULING (BPR) 284 – DEBENTURES TRACKING THE VALUE OF A REFERENCE ASSET (650 downloads )
- BINDING PRIVATE RULING (BPR) 289 – BASE COST OF LOAN CLAIM AND TAX IMPLICATIONS OF ACQUISITION TRANSACTION (620 downloads )
- BINDING CLASS RULING (BCR) 060 – CONSEQUENCES OF AN EMPLOYEE SHARE TRUST DISPOSING OF THE UNDERLYING SHARES AND DISTRIBUTING THE NET PROCEEDS TO THE BENEFICIARIES (687 downloads )
- BINDING PRIVATE RULING (BPR) 288 – CONSECUTIVE ASSET FOR SHARE TRANSACTIONS WITHIN 18 MONTHS (646 downloads )
- BINDING PRIVATE RULING (BPR) 292 – TAX CONSEQUENCES OF A DEBT RESTRUCTURING (675 downloads )
- BINDING PRIVATE RULING (BPR) 291 – DEEMED EXPENDITURE ON MEALS AND INCIDENTALS (632 downloads )
- BINDING PRIVATE RULING (BPR) 290 – DISTRIBUTION OF SHARES TO EMPLOYEE SHARE SCHEME PARTICIPANTS (642 downloads )
- BINDING PRIVATE RULING: BPR 287 DISPOSAL OF VACANT LAND IN EXCHANGE FOR SHARES (626 downloads )
- BINDING GENERAL RULING (VAT) 45 - SUPPLY OF POTATOES (609 downloads )
- BINDING PRIVATE RULING: BPR 283 - INTRA-GROUP DISPOSAL OF CAPITAL ASSET (605 downloads )
- BINDING CLASS RULING: BCR 059 - ASSET FOR SHARE TRANSACTION INVOLVING A FOREIGN COLLECTIVE INVESTMENT SCHEME (624 downloads )
- BINDING PRIVATE RULING: BPR 283 INTRA-GROUP DISPOSAL OF CAPITAL ASSET (635 downloads )
- BINDING PRIVATE RULING: BPR 282 DEDUCTIBILITY OF SOCIO-ECONOMIC AND ENTERPRISE DEVELOPMENT EXPENDITURE (627 downloads )
- BINDING PRIVATE RULING: BPR 281 DISPOSAL OF A PORTION OF LAND OWNED BY A RECREATIONAL CLUB (632 downloads )
- BINDING GENERAL RULING (EMPLOYMENT TAX INCENTIVE) 44 - MEANING OF 160 HOURS FOR PURPOSES OF SECTION 4(1)(b) (618 downloads )
- BINDING PRIVATE RULING: BPR 280 - DEBT REDUCTION, CAPITAL LOSSES AND CORPORATE RULES (600 downloads )
- BINDING PRIVATE RULING (BPR) 277 – CONSEQUENCES FOR AN EMPLOYEE SHARE TRUST ON THE UNWINDING OF AN EMPLOYEE SHARE INCENTIVE SCHEME (619 downloads )
- BINDING CLASS RULING (BCR) 057 – SECTION 12J(2) DEDUCTION BY PARTNERS (606 downloads )
- BINDING PRIVATE RULING: BPR 274 (621 downloads )
Other Relevant Downloads
- CSARS vs Char-Trade 117 CC ta Ace Packaging – 31 May 2018 (631 downloads )
- TCIT 13626 JHB 17 May 2018 (557 downloads )
- TCIT 13251 and VAT 1077 JHB 16 May 2018 (477 downloads )
- Crookes Brothers (570 downloads )
- TAA DR Rules 2017 Amendments (566 downloads )
- VAT Rate Increase – FAQ (591 downloads )
- LAPD-LSec-TAdm-PN-2018-03 – Notice 600 GG 41704 15 June 2018 (580 downloads )
- Enhancements to the Income Tax Return for Companies (ITR14) (524 downloads )
- LAPD-IT-G10 – TAX GUIDE FOR SMALL BUSINESSES – EXTERNAL GUIDE (644 downloads )
- DRAFT GUIDE TO UNDERSTATEMENT PENALTIES (697 downloads )
- DRAFT INTERPRETATION NOTE: PROHIBITION OF DEDUCTIONS FOR CERTAIN INTELLECTUAL PROPERTY (622 downloads )
- AVERAGE EXCHANGE RATES TABLE (A) DECEMBER 2017 (612 downloads )
- AVERAGE EXCHANGE RATES TABLE (B) DECEMBER 2017 (621 downloads )
- AVERAGE EXCHANGE RATES – EXAMPLE DECEMBER 2017 (618 downloads )
- AVERAGE EXCHANGE RATES – SPECIFIC PROVISIONS OF THE INCOME ACT, 1962 (633 downloads )
- JUDGEMENT CASE NO 14055: LEGAL COUNSEL – DISPUTE RESOLUTION & JUDGEMENTS – TAX COURT – 2019-2017 (606 downloads )
- TAX ADMINISTRATION LAWS AMENDMENT BILL (597 downloads )
- TAXATION LAWS AMENDMENT BILL (639 downloads )
- RATES AND MONETARY AMOUNTS AND AMENDMENT OF REVENUE LAWS BILL (586 downloads )
- INTERPRETATION NOTE: NO. 20 (Issue 6) – ADDITIONAL DEDUCTION FOR LEARNERSHIP AGREEMENTS (646 downloads )
- LEGAL COUNSEL – INCOME TAX COMPREHENSIVE GUIDE TO DIVIDENDS TAX (624 downloads )
- LEGAL COUNSEL – TAXATION IN SOUTH AFRICA (613 downloads )
- INTERPRETATION NOTE 60 (Issue 2) – LOSS ON DISPOSAL OF QUALIFYING DEPRECIABLE ASSET (629 downloads )
- EXAMPLE OF AN ADVANCE TAX RULING APPLICATION (567 downloads )
- 2018 Draft Explanatory Memorandum on the 2018 draft TLAB (596 downloads )
- 2018 Draft Memorandum on the objects of 2018 Draft TALAB – 16 July 2018 (574 downloads )
- 2018 Draft Tax Administration Laws Amendment Bill -16 July 2018 (568 downloads )
- 2018 Draft Taxation Laws Amendment Bill – 16 July 2018 (559 downloads )
- STANDING COMMITTEE ON FINANCE PRESENTATION – 2017 DRAFT RESPONSE DOCUMENT (533 downloads )
- DRAFT RESPONSE DOCUMENT ON THE DRAFT TAXATION LAWS AMENDMENT BILL, 2017 AND THE DRAFT TAX ADMINISTRATION LAWS AMENDMENT BILL, 2017 (573 downloads )
- ANNEXURE A – CORPORATES – PUBLIC COMMENTS (422 downloads )
- ANNEXURE B – INDIVIDUALS – PUBLIC COMMENTS (434 downloads )
- AVERAGE EXCHANGE RATES TABLE A (645 downloads )
- AVERAGE EXCHANGE RATES TABLE B (544 downloads )
- AVERAGE EXCHANGE RATES EXAMPLES (661 downloads )
- AVERAGE EXCHANGE RATES SPESIFIC PROVISIONS INCOME TAX ACT (621 downloads )
- TRADE STATISTICS FOR JUNE 2017 (586 downloads )
- DRAFT IN 79 (ISSUE 2) – PRODUCE HELD BY NURSERY OPERATORS (599 downloads )
- DRAFT IN 69 (ISSUE 2) – GAME FARMING (524 downloads )
- INTERPRETATION NOTE 96 – EXEMPTION FROM INCOME TAX: REMUNERATION DERIVED BY A PERSON AS AN OFFICER OR CREW MEMBER OF A SOUTH AFRICAN SHIP (576 downloads )
- GUIDE ON THE DETERMINATION OF MEDICAL TAX CREDITS (ISSUE 8) (597 downloads )
- HIGH COURT JUDGEMENT (625 downloads )
- SECURITY ARRANGEMENTS IN RESPECT OF HOME LOANS (543 downloads )
- MEANING OF 160 HOURS FOR PURPOSES OF SECTION 4(1)(b) (558 downloads )
- SUMMARY OF ALL TAX INFORMATION EXCHANGE AGREEMENTS (588 downloads )
- SARS ISSUES DRAFT PUBLIC NOTICE REGARDING SUBMISSION OF COUNTRY BY COUNTRY AND MASTER FILE RETURNS (572 downloads )
- SARS ANNUAL PERFORMANCE PLAN 2017 – 2018 (582 downloads )
- DIVIDENDS TAX TABLES – SUMMARY OF DTA RATES – REST OF THE WORLD (551 downloads )
- DIVIDENDS TAX TABLES – SUMMARY OF DTA RATES – AFRICA (545 downloads )