This is the first article in a series discussing urban zone development allowances. This article lists the first of two requirements, the building requirement and urban development zone requirement, to […]
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VAT 404 – A SARS Guide for Vendors, version 15, and Registration for VAT
A person can only register for VAT if they are carrying on an enterprise. A “person” is defined in the VAT Act and includes, but is not limited to, an […]
Taxation of Foreigners Working in South Africa, Part 5
Source: SARS Guide “LAPD-IT-G21-Guide-on-the-Taxation-of-Foreigners-working-in-South-Africa” The purpose of this guide is to inform foreigners working in South Africa and their employers about their income tax commitments as well as to provide […]
Taxation of Foreigners Working in South Africa, Part 4 — Benefits
Source: SARS Guide “LAPD-IT-G21-Guide-on-the-Taxation-of-Foreigners-Working-in-South-Africa” The purpose of this guide is to inform foreigners working in South Africa and their employers about their income tax commitments as well as to provide […]
Taxation of Foreigners Working in South Africa, Part 3
Source: SARS Guide “LAPD-IT-G21-Guide-on-the-Taxation-of-Foreigners-working-in-South-Africa”. The purpose of this guide is to inform foreigners working in South Africa and their employers about their income tax commitments as well as to provide […]
Taxation of Foreigners Working in South Africa, Part 2
Source: SARS Guide “LAPD-IT-G21-Guide-on-the-Taxation-of-Foreigners-working-in-South-Africa”. The purpose of this guide is to inform foreigners working in South Africa and their employers about their income tax commitments as well as to provide […]
Tax Exemption Guide for Recreational Clubs – Issue 5 (2025), part 2 – Other applicable tax liabilities
This is article 2 in a series of articles discussing the updated Tax Exemption Guide for Recreational Clubs published by SARS. Other applicable tax liabilities Provisional tax Provisional tax is […]
Taxation of Foreigners Working in South Africa
Source: SARS Guide “LAPD-IT-G21-Guide-on-the-Taxation-of-Foreigners-working-in-South-Africa”. The purpose of this guide is to inform foreigners working in South Africa and their employers about their income tax commitments as well as to provide […]
Block exemption regulations for small, micro and medium-sized businesses
The purpose of the Regulation, Gazette Number 50746, Regulation 2538 dated 03 June 2024, is to exempt a category of agreements or practices among SMMEs contained in the Schedule from […]
Guide for employers in respect of fringe benefits – 2025 update
Source: SARS External Guide, effective 12 March 2025 after the annual budget speech from the Minister of Finance This article, the first in a series, will assist employers in understanding […]