General Tax Downloads
What's New
New Tax Dispute Resolution Rules
2021
Draft Tax Amendment Bills
- Draft - Taxation Laws Amendment Bill (1873 downloads )
- Draft - Tax Administration Laws Amendment Bill, 2021 (1744 downloads )
- Draft - Explanatory Memorandum on the Taxation Laws Amendment Bill, 2021 (1887 downloads )
- Draft memorandum on the objects of the Tax Administration Laws Amendment Bill, 2021 (1885 downloads )
2019
Tax Amendment Bills
- LAPD-LPrim-AA-2019-03 - Taxation Laws Amendment Act 34 of 2019 GG42951 15 January 2020 (2064 downloads )
- LAPD-LPrim-AA-2019-02 - Tax Administration Laws Amendment Act 33 of 2019 GG42951 15 January 2020 (1979 downloads )
- LAPD-LPrim-AA-2019-04 - Rates and Monetary Amounts Amendment Act 32 of 2019 GG42951 15 January 2020 (1977 downloads )
2019
Draft Tax Amendment Bills
- LAPD-LPrep-Draft-2019-46 - 2019 Draft Taxation Laws Amendment Bill - 21 July 2019 (2127 downloads )
- LAPD-LPrep-Draft-2019-46a - 2019 Draft Explanatory Memorandum to the 2019 Draft TLAB - 21 July 2019 (2178 downloads )
- LAPD-LPrep-Draft-2019-47 - 2019 Draft Tax Administration Laws Amendment Bill - 21 July 2019 (2211 downloads )
- LAPD-LPrep-Draft-2019-47a - 2019 Memo on Objects of 2019 Draft TALAB - 21 July 2019 (2195 downloads )
2018
Amendment Bills
- LAPD-LPrim-AA-2019-03a - Media Statement - Publication of the 2018 Tax Acts and accompanying documentation (2019 downloads )
- LAPD-LPrim-AA-2019-03a - Media Statement - Publication of the 2018 Tax Acts and accompanying documentation (2150 downloads )
- Response Document on the 2018 TLAB-17 January 2019 (2227 downloads )
Binding Private Rulings
- BINDING PRIVATE RULING (BPR) 284 – DEBENTURES TRACKING THE VALUE OF A REFERENCE ASSET (2186 downloads )
- BINDING PRIVATE RULING (BPR) 289 – BASE COST OF LOAN CLAIM AND TAX IMPLICATIONS OF ACQUISITION TRANSACTION (2120 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 (2215 downloads )
- BINDING PRIVATE RULING (BPR) 288 – CONSECUTIVE ASSET FOR SHARE TRANSACTIONS WITHIN 18 MONTHS (2198 downloads )
- BINDING PRIVATE RULING (BPR) 292 – TAX CONSEQUENCES OF A DEBT RESTRUCTURING (2274 downloads )
- BINDING PRIVATE RULING (BPR) 291 – DEEMED EXPENDITURE ON MEALS AND INCIDENTALS (2108 downloads )
- BINDING PRIVATE RULING (BPR) 290 – DISTRIBUTION OF SHARES TO EMPLOYEE SHARE SCHEME PARTICIPANTS (2120 downloads )
- BINDING PRIVATE RULING: BPR 287 DISPOSAL OF VACANT LAND IN EXCHANGE FOR SHARES (2080 downloads )
- BINDING GENERAL RULING (VAT) 45 - SUPPLY OF POTATOES (2185 downloads )
- BINDING PRIVATE RULING: BPR 283 - INTRA-GROUP DISPOSAL OF CAPITAL ASSET (2115 downloads )
- BINDING CLASS RULING: BCR 059 - ASSET FOR SHARE TRANSACTION INVOLVING A FOREIGN COLLECTIVE INVESTMENT SCHEME (2019 downloads )
- BINDING PRIVATE RULING: BPR 283 INTRA-GROUP DISPOSAL OF CAPITAL ASSET (2076 downloads )
- BINDING PRIVATE RULING: BPR 282 DEDUCTIBILITY OF SOCIO-ECONOMIC AND ENTERPRISE DEVELOPMENT EXPENDITURE (2147 downloads )
- BINDING PRIVATE RULING: BPR 281 DISPOSAL OF A PORTION OF LAND OWNED BY A RECREATIONAL CLUB (2118 downloads )
- BINDING GENERAL RULING (EMPLOYMENT TAX INCENTIVE) 44 - MEANING OF 160 HOURS FOR PURPOSES OF SECTION 4(1)(b) (2207 downloads )
- BINDING PRIVATE RULING: BPR 280 - DEBT REDUCTION, CAPITAL LOSSES AND CORPORATE RULES (2119 downloads )
- BINDING PRIVATE RULING (BPR) 277 – CONSEQUENCES FOR AN EMPLOYEE SHARE TRUST ON THE UNWINDING OF AN EMPLOYEE SHARE INCENTIVE SCHEME (2156 downloads )
- BINDING CLASS RULING (BCR) 057 – SECTION 12J(2) DEDUCTION BY PARTNERS (2021 downloads )
- BINDING PRIVATE RULING: BPR 274 (2362 downloads )
Other Relevant Downloads
- CSARS vs Char-Trade 117 CC ta Ace Packaging – 31 May 2018 (2198 downloads )
- TCIT 13626 JHB 17 May 2018 (2043 downloads )
- TCIT 13251 and VAT 1077 JHB 16 May 2018 (477 downloads )
- Crookes Brothers (2185 downloads )
- TAA DR Rules 2017 Amendments (2077 downloads )
- VAT Rate Increase – FAQ (2214 downloads )
- LAPD-LSec-TAdm-PN-2018-03 – Notice 600 GG 41704 15 June 2018 (2516 downloads )
- Enhancements to the Income Tax Return for Companies (ITR14) (1948 downloads )
- LAPD-IT-G10 – TAX GUIDE FOR SMALL BUSINESSES – EXTERNAL GUIDE (2237 downloads )
- DRAFT GUIDE TO UNDERSTATEMENT PENALTIES (2456 downloads )
- DRAFT INTERPRETATION NOTE: PROHIBITION OF DEDUCTIONS FOR CERTAIN INTELLECTUAL PROPERTY (2111 downloads )
- AVERAGE EXCHANGE RATES TABLE (A) DECEMBER 2017 (2098 downloads )
- AVERAGE EXCHANGE RATES TABLE (B) DECEMBER 2017 (2196 downloads )
- AVERAGE EXCHANGE RATES – EXAMPLE DECEMBER 2017 (2238 downloads )
- AVERAGE EXCHANGE RATES – SPECIFIC PROVISIONS OF THE INCOME ACT, 1962 (2159 downloads )
- JUDGEMENT CASE NO 14055: LEGAL COUNSEL – DISPUTE RESOLUTION & JUDGEMENTS – TAX COURT – 2019-2017 (2132 downloads )
- TAX ADMINISTRATION LAWS AMENDMENT BILL (2186 downloads )
- TAXATION LAWS AMENDMENT BILL (2048 downloads )
- RATES AND MONETARY AMOUNTS AND AMENDMENT OF REVENUE LAWS BILL (2170 downloads )
- INTERPRETATION NOTE: NO. 20 (Issue 6) – ADDITIONAL DEDUCTION FOR LEARNERSHIP AGREEMENTS (2172 downloads )
- LEGAL COUNSEL – INCOME TAX COMPREHENSIVE GUIDE TO DIVIDENDS TAX (2140 downloads )
- LEGAL COUNSEL – TAXATION IN SOUTH AFRICA (2242 downloads )
- INTERPRETATION NOTE 60 (Issue 2) – LOSS ON DISPOSAL OF QUALIFYING DEPRECIABLE ASSET (2221 downloads )
- EXAMPLE OF AN ADVANCE TAX RULING APPLICATION (2164 downloads )
- 2018 Draft Explanatory Memorandum on the 2018 draft TLAB (2199 downloads )
- 2018 Draft Memorandum on the objects of 2018 Draft TALAB – 16 July 2018 (2088 downloads )
- 2018 Draft Tax Administration Laws Amendment Bill -16 July 2018 (2136 downloads )
- 2018 Draft Taxation Laws Amendment Bill – 16 July 2018 (2119 downloads )
- STANDING COMMITTEE ON FINANCE PRESENTATION – 2017 DRAFT RESPONSE DOCUMENT (1853 downloads )
- DRAFT RESPONSE DOCUMENT ON THE DRAFT TAXATION LAWS AMENDMENT BILL, 2017 AND THE DRAFT TAX ADMINISTRATION LAWS AMENDMENT BILL, 2017 (2114 downloads )
- ANNEXURE A – CORPORATES – PUBLIC COMMENTS (1806 downloads )
- ANNEXURE B – INDIVIDUALS – PUBLIC COMMENTS (1763 downloads )
- AVERAGE EXCHANGE RATES TABLE A (2258 downloads )
- AVERAGE EXCHANGE RATES TABLE B (2145 downloads )
- AVERAGE EXCHANGE RATES EXAMPLES (2282 downloads )
- AVERAGE EXCHANGE RATES SPESIFIC PROVISIONS INCOME TAX ACT (2185 downloads )
- TRADE STATISTICS FOR JUNE 2017 (2206 downloads )
- DRAFT IN 79 (ISSUE 2) – PRODUCE HELD BY NURSERY OPERATORS (2079 downloads )
- DRAFT IN 69 (ISSUE 2) – GAME FARMING (2140 downloads )
- INTERPRETATION NOTE 96 – EXEMPTION FROM INCOME TAX: REMUNERATION DERIVED BY A PERSON AS AN OFFICER OR CREW MEMBER OF A SOUTH AFRICAN SHIP (2053 downloads )
- GUIDE ON THE DETERMINATION OF MEDICAL TAX CREDITS (ISSUE 8) (2217 downloads )
- HIGH COURT JUDGEMENT (2462 downloads )
- SECURITY ARRANGEMENTS IN RESPECT OF HOME LOANS (2160 downloads )
- MEANING OF 160 HOURS FOR PURPOSES OF SECTION 4(1)(b) (2028 downloads )
- SUMMARY OF ALL TAX INFORMATION EXCHANGE AGREEMENTS (2154 downloads )
- SARS ISSUES DRAFT PUBLIC NOTICE REGARDING SUBMISSION OF COUNTRY BY COUNTRY AND MASTER FILE RETURNS (1925 downloads )
- SARS ANNUAL PERFORMANCE PLAN 2017 – 2018 (2175 downloads )
- DIVIDENDS TAX TABLES – SUMMARY OF DTA RATES – REST OF THE WORLD (2113 downloads )
- DIVIDENDS TAX TABLES – SUMMARY OF DTA RATES – AFRICA (1985 downloads )