General Tax Downloads

New Tax Developments

Budget 2024

• Budget 2024 Pocket Guide (132 downloads )
• 2024 National Budget Tax Considerations (107 downloads )

What's New

New Tax Dispute Resolution Rules

• New TAA Rules - No 48188 - Published 10 March 2023 (248 downloads )
• New Dispute Resolution Rules (326 downloads )

Budget 2023

• Budget 2023 - Tax Overview (121 downloads )
• Budget 2023 Tax guide (133 downloads )
• 2023 Budget FAQs - Solar Panel Tax Incentive (123 downloads )

Budget 2022

• Budget 2022 - Tax Overview (274 downloads )
• SARS's Pocket Guide 2022 (315 downloads )

Budget 2021

• SARS's Pocket Guide (691 downloads )

2021

Draft Tax Amendment Bills

• Draft - Taxation Laws Amendment Bill (294 downloads )
• Draft - Tax Administration Laws Amendment Bill, 2021 (286 downloads )
• Draft - Explanatory Memorandum on the Taxation Laws Amendment Bill, 2021 (302 downloads )
• Draft memorandum on the objects of the Tax Administration Laws Amendment Bill, 2021 (339 downloads )

2019

Tax Amendment Bills

• LAPD-LPrim-AA-2019-03 - Taxation Laws Amendment Act 34 of 2019 GG42951 15 January 2020 (591 downloads )
• LAPD-LPrim-AA-2019-02 - Tax Administration Laws Amendment Act 33 of 2019 GG42951 15 January 2020 (488 downloads )
• LAPD-LPrim-AA-2019-04 - Rates and Monetary Amounts Amendment Act 32 of 2019 GG42951 15 January 2020 (477 downloads )

2019

Draft Tax Amendment Bills

• LAPD-LPrep-Draft-2019-46 - 2019 Draft Taxation Laws Amendment Bill - 21 July 2019 (582 downloads )
• LAPD-LPrep-Draft-2019-46a - 2019 Draft Explanatory Memorandum to the 2019 Draft TLAB - 21 July 2019 (613 downloads )
• LAPD-LPrep-Draft-2019-47 - 2019 Draft Tax Administration Laws Amendment Bill - 21 July 2019 (640 downloads )
• LAPD-LPrep-Draft-2019-47a - 2019 Memo on Objects of 2019 Draft TALAB - 21 July 2019 (571 downloads )

2018

Amendment Bills

• LAPD-LPrim-AA-2019-03a - Media Statement - Publication of the 2018 Tax Acts and accompanying documentation (565 downloads )
• LAPD-LPrim-AA-2019-03a - Media Statement - Publication of the 2018 Tax Acts and accompanying documentation (586 downloads )
• Response Document on the 2018 TLAB-17 January 2019 (567 downloads )

Binding Private Rulings

• BINDING PRIVATE RULING (BPR) 284 – DEBENTURES TRACKING THE VALUE OF A REFERENCE ASSET (600 downloads )
• BINDING PRIVATE RULING (BPR) 289 – BASE COST OF LOAN CLAIM AND TAX IMPLICATIONS OF ACQUISITION TRANSACTION (576 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 (630 downloads )
• BINDING PRIVATE RULING (BPR) 288 – CONSECUTIVE ASSET FOR SHARE TRANSACTIONS WITHIN 18 MONTHS (596 downloads )
• BINDING PRIVATE RULING (BPR) 292 – TAX CONSEQUENCES OF A DEBT RESTRUCTURING (623 downloads )
• BINDING PRIVATE RULING (BPR) 291 – DEEMED EXPENDITURE ON MEALS AND INCIDENTALS (578 downloads )
• BINDING PRIVATE RULING (BPR) 290 – DISTRIBUTION OF SHARES TO EMPLOYEE SHARE SCHEME PARTICIPANTS (588 downloads )
• BINDING PRIVATE RULING: BPR 287 DISPOSAL OF VACANT LAND IN EXCHANGE FOR SHARES (588 downloads )
• BINDING GENERAL RULING (VAT) 45 - SUPPLY OF POTATOES (569 downloads )
• BINDING PRIVATE RULING: BPR 283 - INTRA-GROUP DISPOSAL OF CAPITAL ASSET (554 downloads )
• BINDING CLASS RULING: BCR 059 - ASSET FOR SHARE TRANSACTION INVOLVING A FOREIGN COLLECTIVE INVESTMENT SCHEME (580 downloads )
• BINDING PRIVATE RULING: BPR 283 INTRA-GROUP DISPOSAL OF CAPITAL ASSET (593 downloads )
• BINDING PRIVATE RULING: BPR 282 DEDUCTIBILITY OF SOCIO-ECONOMIC AND ENTERPRISE DEVELOPMENT EXPENDITURE (587 downloads )
• BINDING PRIVATE RULING: BPR 281 DISPOSAL OF A PORTION OF LAND OWNED BY A RECREATIONAL CLUB (590 downloads )
• BINDING GENERAL RULING (EMPLOYMENT TAX INCENTIVE) 44 - MEANING OF 160 HOURS FOR PURPOSES OF SECTION 4(1)(b) (565 downloads )
• BINDING PRIVATE RULING: BPR 280 - DEBT REDUCTION, CAPITAL LOSSES AND CORPORATE RULES (548 downloads )
• BINDING PRIVATE RULING (BPR) 277 – CONSEQUENCES FOR AN EMPLOYEE SHARE TRUST ON THE UNWINDING OF AN EMPLOYEE SHARE INCENTIVE SCHEME (563 downloads )
• BINDING CLASS RULING (BCR) 057 – SECTION 12J(2) DEDUCTION BY PARTNERS (559 downloads )
• BINDING PRIVATE RULING: BPR 274 (572 downloads )

Other Relevant Downloads

• CSARS vs Char-Trade 117 CC ta Ace Packaging – 31 May 2018 (585 downloads )
• TCIT 13626 JHB 17 May 2018 (516 downloads )
• TCIT 13251 and VAT 1077 JHB 16 May 2018 (477 downloads )
• Crookes Brothers (530 downloads )
• TAA DR Rules 2017 Amendments (520 downloads )
• VAT Rate Increase – FAQ (548 downloads )
• LAPD-LSec-TAdm-PN-2018-03 – Notice 600 GG 41704 15 June 2018 (542 downloads )
• Enhancements to the Income Tax Return for Companies (ITR14) (524 downloads )
• LAPD-IT-G10 – TAX GUIDE FOR SMALL BUSINESSES – EXTERNAL GUIDE (588 downloads )
• DRAFT GUIDE TO UNDERSTATEMENT PENALTIES (640 downloads )
• DRAFT INTERPRETATION NOTE: PROHIBITION OF DEDUCTIONS FOR CERTAIN INTELLECTUAL PROPERTY (573 downloads )
• AVERAGE EXCHANGE RATES TABLE (A) DECEMBER 2017 (575 downloads )
• AVERAGE EXCHANGE RATES TABLE (B) DECEMBER 2017 (580 downloads )
• AVERAGE EXCHANGE RATES – EXAMPLE DECEMBER 2017 (582 downloads )
• AVERAGE EXCHANGE RATES – SPECIFIC PROVISIONS OF THE INCOME ACT, 1962 (594 downloads )
• JUDGEMENT CASE NO 14055: LEGAL COUNSEL – DISPUTE RESOLUTION & JUDGEMENTS – TAX COURT – 2019-2017 (569 downloads )
• TAX ADMINISTRATION LAWS AMENDMENT BILL (553 downloads )
• TAXATION LAWS AMENDMENT BILL (604 downloads )
• RATES AND MONETARY AMOUNTS AND AMENDMENT OF REVENUE LAWS BILL (547 downloads )
• INTERPRETATION NOTE: NO. 20 (Issue 6) – ADDITIONAL DEDUCTION FOR LEARNERSHIP AGREEMENTS (604 downloads )
• LEGAL COUNSEL – INCOME TAX COMPREHENSIVE GUIDE TO DIVIDENDS TAX (573 downloads )
• LEGAL COUNSEL – TAXATION IN SOUTH AFRICA (566 downloads )
• INTERPRETATION NOTE 60 (Issue 2) – LOSS ON DISPOSAL OF QUALIFYING DEPRECIABLE ASSET (578 downloads )
• EXAMPLE OF AN ADVANCE TAX RULING APPLICATION (526 downloads )
• 2018 Draft Explanatory Memorandum on the 2018 draft TLAB (546 downloads )
• 2018 Draft Memorandum on the objects of 2018 Draft TALAB – 16 July 2018 (534 downloads )
• 2018 Draft Tax Administration Laws Amendment Bill -16 July 2018 (530 downloads )
• 2018 Draft Taxation Laws Amendment Bill – 16 July 2018 (516 downloads )
• STANDING COMMITTEE ON FINANCE PRESENTATION – 2017 DRAFT RESPONSE DOCUMENT (491 downloads )
• DRAFT RESPONSE DOCUMENT ON THE DRAFT TAXATION LAWS AMENDMENT BILL, 2017 AND THE DRAFT TAX ADMINISTRATION LAWS AMENDMENT BILL, 2017 (520 downloads )
• ANNEXURE A – CORPORATES – PUBLIC COMMENTS (422 downloads )
• ANNEXURE B – INDIVIDUALS – PUBLIC COMMENTS (434 downloads )
• AVERAGE EXCHANGE RATES TABLE A (606 downloads )
• AVERAGE EXCHANGE RATES TABLE B (510 downloads )
• AVERAGE EXCHANGE RATES EXAMPLES (621 downloads )
• AVERAGE EXCHANGE RATES SPESIFIC PROVISIONS INCOME TAX ACT (592 downloads )
• TRADE STATISTICS FOR JUNE 2017 (547 downloads )
• DRAFT IN 79 (ISSUE 2) – PRODUCE HELD BY NURSERY OPERATORS (551 downloads )
• DRAFT IN 69 (ISSUE 2) – GAME FARMING (482 downloads )
• INTERPRETATION NOTE 96 – EXEMPTION FROM INCOME TAX: REMUNERATION DERIVED BY A PERSON AS AN OFFICER OR CREW MEMBER OF A SOUTH AFRICAN SHIP (525 downloads )
• GUIDE ON THE DETERMINATION OF MEDICAL TAX CREDITS (ISSUE 8) (545 downloads )
• HIGH COURT JUDGEMENT (588 downloads )
• SECURITY ARRANGEMENTS IN RESPECT OF HOME LOANS (499 downloads )
• MEANING OF 160 HOURS FOR PURPOSES OF SECTION 4(1)(b) (507 downloads )
• SUMMARY OF ALL TAX INFORMATION EXCHANGE AGREEMENTS (551 downloads )
• SARS ISSUES DRAFT PUBLIC NOTICE REGARDING SUBMISSION OF COUNTRY BY COUNTRY AND MASTER FILE RETURNS (530 downloads )
• SARS ANNUAL PERFORMANCE PLAN 2017 – 2018 (545 downloads )
• DIVIDENDS TAX TABLES – SUMMARY OF DTA RATES – REST OF THE WORLD (515 downloads )
• DIVIDENDS TAX TABLES – SUMMARY OF DTA RATES – AFRICA (508 downloads )