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Draft Tax Guide for Micro-Businesses 2015/16

Tuesday, 26 January 2016   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This draft guide contains information about a simplified tax system that is available for micro businesses (businesses with a qualifying turnover of R1 million or less). The system provides for a single tax in the place of normal tax, capital gains tax (CGT) and dividends tax. Please click here to view the Draft Guide.

Depending on the quality feedback received, SAIT will be making a submission to SARS.  Kindly submit all comments to by no later than 22 February 2016.



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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