General Tax Downloads
What's New
New Tax Dispute Resolution Rules
2021
Draft Tax Amendment Bills
- Draft - Taxation Laws Amendment Bill (226 downloads)
- Draft - Tax Administration Laws Amendment Bill, 2021 (219 downloads)
- Draft - Explanatory Memorandum on the Taxation Laws Amendment Bill, 2021 (236 downloads)
- Draft memorandum on the objects of the Tax Administration Laws Amendment Bill, 2021 (266 downloads)
2019
Tax Amendment Bills
- LAPD-LPrim-AA-2019-03 - Taxation Laws Amendment Act 34 of 2019 GG42951 15 January 2020 (514 downloads)
- LAPD-LPrim-AA-2019-02 - Tax Administration Laws Amendment Act 33 of 2019 GG42951 15 January 2020 (414 downloads)
- LAPD-LPrim-AA-2019-04 - Rates and Monetary Amounts Amendment Act 32 of 2019 GG42951 15 January 2020 (410 downloads)
2019
Draft Tax Amendment Bills
- LAPD-LPrep-Draft-2019-46 - 2019 Draft Taxation Laws Amendment Bill - 21 July 2019 (516 downloads)
- LAPD-LPrep-Draft-2019-46a - 2019 Draft Explanatory Memorandum to the 2019 Draft TLAB - 21 July 2019 (533 downloads)
- LAPD-LPrep-Draft-2019-47 - 2019 Draft Tax Administration Laws Amendment Bill - 21 July 2019 (545 downloads)
- LAPD-LPrep-Draft-2019-47a - 2019 Memo on Objects of 2019 Draft TALAB - 21 July 2019 (498 downloads)
2018
Amendment Bills
- LAPD-LPrim-AA-2019-03a - Media Statement - Publication of the 2018 Tax Acts and accompanying documentation (493 downloads)
- LAPD-LPrim-AA-2019-03a - Media Statement - Publication of the 2018 Tax Acts and accompanying documentation (517 downloads)
- Response Document on the 2018 TLAB-17 January 2019 (495 downloads)
Binding Private Rulings
- BINDING PRIVATE RULING (BPR) 284 – DEBENTURES TRACKING THE VALUE OF A REFERENCE ASSET (536 downloads)
- BINDING PRIVATE RULING (BPR) 289 – BASE COST OF LOAN CLAIM AND TAX IMPLICATIONS OF ACQUISITION TRANSACTION (508 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 (550 downloads)
- BINDING PRIVATE RULING (BPR) 288 – CONSECUTIVE ASSET FOR SHARE TRANSACTIONS WITHIN 18 MONTHS (509 downloads)
- BINDING PRIVATE RULING (BPR) 292 – TAX CONSEQUENCES OF A DEBT RESTRUCTURING (543 downloads)
- BINDING PRIVATE RULING (BPR) 291 – DEEMED EXPENDITURE ON MEALS AND INCIDENTALS (508 downloads)
- BINDING PRIVATE RULING (BPR) 290 – DISTRIBUTION OF SHARES TO EMPLOYEE SHARE SCHEME PARTICIPANTS (519 downloads)
- BINDING PRIVATE RULING: BPR 287 DISPOSAL OF VACANT LAND IN EXCHANGE FOR SHARES (526 downloads)
- BINDING GENERAL RULING (VAT) 45 - SUPPLY OF POTATOES (499 downloads)
- BINDING PRIVATE RULING: BPR 283 - INTRA-GROUP DISPOSAL OF CAPITAL ASSET (490 downloads)
- BINDING CLASS RULING: BCR 059 - ASSET FOR SHARE TRANSACTION INVOLVING A FOREIGN COLLECTIVE INVESTMENT SCHEME (506 downloads)
- BINDING PRIVATE RULING: BPR 283 INTRA-GROUP DISPOSAL OF CAPITAL ASSET (531 downloads)
- BINDING PRIVATE RULING: BPR 282 DEDUCTIBILITY OF SOCIO-ECONOMIC AND ENTERPRISE DEVELOPMENT EXPENDITURE (512 downloads)
- BINDING PRIVATE RULING: BPR 281 DISPOSAL OF A PORTION OF LAND OWNED BY A RECREATIONAL CLUB (537 downloads)
- BINDING GENERAL RULING (EMPLOYMENT TAX INCENTIVE) 44 - MEANING OF 160 HOURS FOR PURPOSES OF SECTION 4(1)(b) (501 downloads)
- BINDING PRIVATE RULING: BPR 280 - DEBT REDUCTION, CAPITAL LOSSES AND CORPORATE RULES (485 downloads)
- BINDING PRIVATE RULING (BPR) 277 – CONSEQUENCES FOR AN EMPLOYEE SHARE TRUST ON THE UNWINDING OF AN EMPLOYEE SHARE INCENTIVE SCHEME (500 downloads)
- BINDING CLASS RULING (BCR) 057 – SECTION 12J(2) DEDUCTION BY PARTNERS (493 downloads)
- BINDING PRIVATE RULING: BPR 274 (512 downloads)
Other Relevant Downloads
- CSARS vs Char-Trade 117 CC ta Ace Packaging – 31 May 2018 (507 downloads)
- TCIT 13626 JHB 17 May 2018 (453 downloads)
- TCIT 13251 and VAT 1077 JHB 16 May 2018 (432 downloads)
- Crookes Brothers (463 downloads)
- TAA DR Rules 2017 Amendments (457 downloads)
- VAT Rate Increase – FAQ (480 downloads)
- LAPD-LSec-TAdm-PN-2018-03 – Notice 600 GG 41704 15 June 2018 (475 downloads)
- Enhancements to the Income Tax Return for Companies (ITR14) (524 downloads)
- LAPD-IT-G10 – TAX GUIDE FOR SMALL BUSINESSES – EXTERNAL GUIDE (514 downloads)
- DRAFT GUIDE TO UNDERSTATEMENT PENALTIES (575 downloads)
- DRAFT INTERPRETATION NOTE: PROHIBITION OF DEDUCTIONS FOR CERTAIN INTELLECTUAL PROPERTY (507 downloads)
- AVERAGE EXCHANGE RATES TABLE (A) DECEMBER 2017 (506 downloads)
- AVERAGE EXCHANGE RATES TABLE (B) DECEMBER 2017 (522 downloads)
- AVERAGE EXCHANGE RATES – EXAMPLE DECEMBER 2017 (518 downloads)
- AVERAGE EXCHANGE RATES – SPECIFIC PROVISIONS OF THE INCOME ACT, 1962 (529 downloads)
- JUDGEMENT CASE NO 14055: LEGAL COUNSEL – DISPUTE RESOLUTION & JUDGEMENTS – TAX COURT – 2019-2017 (514 downloads)
- TAX ADMINISTRATION LAWS AMENDMENT BILL (500 downloads)
- TAXATION LAWS AMENDMENT BILL (550 downloads)
- RATES AND MONETARY AMOUNTS AND AMENDMENT OF REVENUE LAWS BILL (485 downloads)
- INTERPRETATION NOTE: NO. 20 (Issue 6) – ADDITIONAL DEDUCTION FOR LEARNERSHIP AGREEMENTS (544 downloads)
- LEGAL COUNSEL – INCOME TAX COMPREHENSIVE GUIDE TO DIVIDENDS TAX (505 downloads)
- LEGAL COUNSEL – TAXATION IN SOUTH AFRICA (492 downloads)
- INTERPRETATION NOTE 60 (Issue 2) – LOSS ON DISPOSAL OF QUALIFYING DEPRECIABLE ASSET (515 downloads)
- EXAMPLE OF AN ADVANCE TAX RULING APPLICATION (458 downloads)
- 2018 Draft Explanatory Memorandum on the 2018 draft TLAB (478 downloads)
- 2018 Draft Memorandum on the objects of 2018 Draft TALAB – 16 July 2018 (477 downloads)
- 2018 Draft Tax Administration Laws Amendment Bill -16 July 2018 (467 downloads)
- 2018 Draft Taxation Laws Amendment Bill – 16 July 2018 (454 downloads)
- STANDING COMMITTEE ON FINANCE PRESENTATION – 2017 DRAFT RESPONSE DOCUMENT (436 downloads)
- DRAFT RESPONSE DOCUMENT ON THE DRAFT TAXATION LAWS AMENDMENT BILL, 2017 AND THE DRAFT TAX ADMINISTRATION LAWS AMENDMENT BILL, 2017 (465 downloads)
- ANNEXURE A – CORPORATES – PUBLIC COMMENTS (422 downloads)
- ANNEXURE B – INDIVIDUALS – PUBLIC COMMENTS (434 downloads)
- AVERAGE EXCHANGE RATES TABLE A (558 downloads)
- AVERAGE EXCHANGE RATES TABLE B (455 downloads)
- AVERAGE EXCHANGE RATES EXAMPLES (554 downloads)
- AVERAGE EXCHANGE RATES SPESIFIC PROVISIONS INCOME TAX ACT (539 downloads)
- TRADE STATISTICS FOR JUNE 2017 (485 downloads)
- DRAFT IN 79 (ISSUE 2) – PRODUCE HELD BY NURSERY OPERATORS (492 downloads)
- DRAFT IN 69 (ISSUE 2) – GAME FARMING (439 downloads)
- INTERPRETATION NOTE 96 – EXEMPTION FROM INCOME TAX: REMUNERATION DERIVED BY A PERSON AS AN OFFICER OR CREW MEMBER OF A SOUTH AFRICAN SHIP (461 downloads)
- GUIDE ON THE DETERMINATION OF MEDICAL TAX CREDITS (ISSUE 8) (491 downloads)
- HIGH COURT JUDGEMENT (540 downloads)
- SECURITY ARRANGEMENTS IN RESPECT OF HOME LOANS (440 downloads)
- MEANING OF 160 HOURS FOR PURPOSES OF SECTION 4(1)(b) (450 downloads)
- SUMMARY OF ALL TAX INFORMATION EXCHANGE AGREEMENTS (496 downloads)
- SARS ISSUES DRAFT PUBLIC NOTICE REGARDING SUBMISSION OF COUNTRY BY COUNTRY AND MASTER FILE RETURNS (473 downloads)
- SARS ANNUAL PERFORMANCE PLAN 2017 – 2018 (478 downloads)
- DIVIDENDS TAX TABLES – SUMMARY OF DTA RATES – REST OF THE WORLD (469 downloads)
- DIVIDENDS TAX TABLES – SUMMARY OF DTA RATES – AFRICA (450 downloads)