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SARS guide on taxation in South Africa (2014/2015)

13 March 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS published a guide on taxation in SA on 12 March 2015.

This is a general guide providing an overview of the various forms of tax legislation administered in South Africa by the Commissioner of SARS, such as the following:

• Income Tax Act

• Value-Added Tax Act

• Customs and Excise Act

• Transfer Duty Act

• Estate Duty Act

• Securities Transfer Tax Act

• Securities Transfer Tax Administration Act

• Skills Development Levies Act

• Unemployment Insurance Contributions Act

Please click here to access the SARS guide.


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.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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