Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here.

Income Tax

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was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn.
 
Basic Guide to Income Tax Exemption for Public Benefit Organisations (Issue 2) ​19 September 2016
Basic Guide to Section 18A Approval (Issue 3)                                   

This guide was previously titled “​Basic Guide to Tax-deductible Donations”
17 March 2020 
Guide on the Calculation of the Tax Payable on Lump Sum Benefits (Issue 3)               ​16 October 2018
​Guide on the Taxation of Foreigners Working in South Africa (2014/15) ​October 2015
​Guide on Income Tax and the Individual (2019/20)    29 July 2020
​Guide on Mutual Agreement Procedures (Issue 3)                                           20 March 2020
​Guide on the Determination of Medical Tax Credits (Issue 11)                                     17 July 2020
Guide on the Employers’ Tax Responsibilities with regard to Artists/Models/Crew in the Film Industry ​August 2008
​May 2009
Guide on the Ring-fencing of Assessed Losses Arising from Certain Trades Conducted by Individuals ​October 2010
​Guide on the Taxation of Franchisors and Franchisees ​21 July 2016
​Guide on Tax Incentive for Learnership Agreements ​October 2009
Guide on Venture Capital Companies                                                                 ​18 Feburary 2020
​Guide to Building Allowances
(Replaced on 14/11/2014 – changes concerned format only, no impact on content)
​November 2014
​Guide to the Exemption from Normal Tax of Income from Films ​18 November 2016
​Guide to the Taxation of Special Trusts (Issue 3)                                                       New! 8 September 2020
​​Guide to the Urban Development Zone (UDZ) Allowance (Issue 7)      18 January 2019
​List of Qualifying Physical Impairment or Disability Expenditure – Effective from 1 March 2012
​​List of Qualifying Physical Impairment or Disability Expenditure – Effective from 1 March 2020
  
See also the Confirmation of Diagnosis of Disability Form (ITR-DD)
​16 January 2020
Tax Exemption Guide for Public Benefit Organisations in South Africa (Issue 5) ​26 January 2017
​Tax Guide for Recreational Clubs (Issue 3) ​29 February 2016
​Tax Guide for Share Owners (Issue 7)                                                             ​21 February 2020

Table of Contents

Share this page on:
Facebook
Twitter
LinkedIn
Email
Print