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Guide on the Urban Development Zone Tax Incentive (Issue 4)

Thursday, 04 September 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This guide is a general guide about the urban development zone (UDZ) tax incentive provided for in section 13quat of the Income Tax Act 58 of 1962 (the Act). It is not meant to deal extensively with the precise technical and legal aspects associated with the incentive, but is intended merely as a general guide for potential investors. 

This guide is not an "official publication” as defined in section 1 of the Tax Administration Act 28 of 2011 and accordingly does not create a practice generally prevailing under section 5 of that Act. It is also not a binding general ruling issued under section 89 of the Tax Administration Act. Should an advance tax ruling be required, visit the SARS website for details of the application procedure.

Please click here to view full 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.

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