On the 15th of August SARS released Issue 9 of the Guide for Tax Rates / Duties / Levies covering 2012/13 and prior years. The tax rates set out in this guide include the rates for various taxes, duties and levies collected by SARS. While care has been taken in the preparation of this document, errors may occur, and it would be advisable for users to verify the rates with the relevant legislation pertaining to that rate. It should, therefore, not be used as a legal reference.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.