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These guides are issued in terms of the Tax Administration Act, 2011.
 
These guides are neither “official publications” as defined in the Act, nor are they binding on SARS. They are merely intended to assist taxpayers in the practical interpretation and application of the requirements set by law.
 
Note:
The dates in the last column indicate when a particular guide was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn.
 
​Comprehensive guide to dividends tax (Issue 3)                                                  New! ​12 September 2019
 
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