South African Tax System


The South African Revenue Service (SARS) was established by legislation to collect revenue and ensure compliance with tax law. Its vision is to be an innovative revenue and customs agency that enhances economic growth and social development, and supports South Africa's integration into the global economy in a way that benefits all citizens.

 http://www.sars.gov.za

INDEX


Administrative Penalties
Bond/Instalment Repayments
Broad-Based Employee Equity
Budget Proposals
Bursaries and Scholarships
Capital Gains Tax
Capital Incentive Allowances
Connected Persons
Deductions - Donations
Deductions - Employees
Deductions - Individuals
Deemed Capital - Disposal of Shares
Deemed Employees
Directors - PAYE
Dividends Tax
Donations Tax
Double Taxation Agreements and Withholding Taxes
Environmental Expenditure
Estate Duty
Exchange Control Regulations
Executors Remuneration
Exemptions - Individuals
Farming Income
Fringe Benefits
Industrial Policy Projects
Interest Rates - Changes
Learnership Allowance
Limitation of Deductions
Married in Community of Property
National Credit Act
Non-Residents
Official Interest Rates and Penalties
Passive Holding Company
Patent/Intellectual Property
Pre-Production Interest
Pre-Trading Expenditure
Prime Overdraft Rates
Provisional Tax
Public Benefit Organisations
Reinvestment Relief
Relocation of an Employee
Research and Development
Residence Based Taxation
Residential Building Allowances
Restraint of Trade
Retention of Documents and Records
Retirement Lump Sum Benefits
Ring-Fenced Assessed Losses
Royalties to Non-Residents
Securities Transfer Tax
Skills Development Levy
Small Business Corporations
Stamp Duty
Strategic Allowances
Tax Impact - Companies
Tax Rates - Companies
Tax Rates - Individuals
Tax Rates - Trusts
Tax Rebates
Tax Thresholds
Transfer Duty
Travel Allowances
Trusts - Losses
Turnover Tax
Value-Added Tax
Value Extraction Tax
Venture Capital Investments
Wear and Tear Allowances
Withdrawal Lump Sum Benefits

South African Tax System

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