Guide: Taxation in South Africa

This 126 page guide provides an overview of the most significant tax legislation administered in SA by the Commissioner for SARS, namely, the –

(i) Customs and Excise Act;

(ii) Disaster Management Tax Relief Act;

(iii) Employment Tax Incentive Act;

(iv) Estate Duty Act;

(v) Income Tax Act;

(vi) Securities Transfer Tax Act;

(vii) Securities Transfer Tax Administration Act;

(viii) Skills Development Levies Act;

(ix) Tax Administration Act;

(x) Transfer Duty Act;

(xi) Unemployment Insurance Contributions Act; and

(xii) Value-Added Tax Act

The information in this guide concerning income tax relates to –

(i) natural persons, deceased estates, insolvent estates or special trusts for the 2021 year of assessment commencing on 1 March 2020 or ending on 28 February 2021;

(ii) trusts for the 2021 year of assessment commencing on 1 March 2020 or ending on 28 February 2021; and

(iii) companies for the 2021 year of assessment with financial years ending during the 12- month period ending on 31 March 2021.

Find a copy of the guide here.

02/09/2021