All trusts must register with SARS for Income Tax, whether they are: Resident or non-resident. Active or passive. Regardless of transactions or income. How to Register for Income Tax You […]
CARF – Crypto Asset Reporting Framework – Business Requirement Framework
Similar to the recently published Global Minimum Tax – GloBE Information Return (GIR) business specification, SARS published a 79-page Crypto Asset Reporting Framework (CARF) on 12 February 2026. The CARF […]
Global Minimum Tax – GloBE Information Return (GIR) XML File Submission
SARS published an EXTERNAL BUSINESS REQUIREMENT SPECIFICATION (BRS) on 28 January 2026 in preparation for implementation. This BRS describes the requirements for a Domestic Constituent Entity (DCE) to submit a […]
Taxation of Foreigners Working in South Africa, Part 8—Capital Gains Tax, Tax on Foreign Entertainers and Sportspersons, and Provisional Tax
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 […]
Guide to Advance Tax Rulings, part 1
This is the first in a series of articles explaining the process of submitting a request to SARS for an advance tax ruling. A SARS guide, Issue 3, dated 11 […]
Taxation of Foreigners Working in South Africa, Part 7 – income, deductions, and allowances
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 […]
16 January 2026 – Taxation of Foreigners Working in South Africa, Part 6
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 […]
Urban Development Zone Allowance
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 […]
The meaning of “SIMILAR FINANCE CHARGES” – an interpretation from SARS
Source: INTERPRETATION NOTE 142 dated 12 December 2025 References Acts: INCOME TAX ACT 58 OF 1962, Paragraph (a) of the definition of “INTEREST” IN SECTION 24J(1), MEANING OF “SIMILAR FINANCE […]
Tax Exemption Guide for Recreational Clubs – Issue 5 (2025), part 4 – Record-keeping and Income Tax Returns provisions of the Tax Administration Act
This is article 4 in a series of articles discussing the updated Tax Exemption Guide for Recreational Clubs published by SARS. Record-keeping All recreational clubs are required to keep records […]