24 February 2022 – The policy, Invoice Requirements for Customs, has been updated. The amendments include the time periods in which clients may request Customs to furnish reasons for an action and in ...

Taxation in South Africa 2026 Tax Guide for Small Businesses (2025/2026) ...

Interpretation Note 74 (Issue 3) – Deduction and Recoupment of Expenditure Incurred on Repairs ...

2 December 2024 – A guide and annexures have been developed to assist organisations applying for Income Tax Exemption with the completion of the EI1 form. The guide and annexures provide the ...

31 July 2026 – South Africa recorded a preliminary trade balance surplus of R17.8 billion in June 2026. This surplus was attributable to exports of R193.6 billion and imports of R175.8 billion, ...

26 January 2024 – In order to encourage households to invest in clean electricity generation capacity as soon as possible, a tax credit has been introduced under section 6C of the Income Tax Act for a ...

A natural person (sole proprietors and partners in a partnerships) or a company (including a close corporation and a co-operative) may qualify as a micro business if the qualifying turnover for the ...

A value-added tax (VAT) class ruling is issued in response to an application and clarifies how the Commissioner would interpret and apply the provisions of the Value-Added Tax Act 89 of 1991, relating ...

The Government Notices on the navigation pane above have been issued in terms of the Income Tax Act, 1962, and have been arranged in the year they have been published.

For companies is the taxable income assessed for the latest preceding year of assessment, less any taxable capital gain included. For natural person is taxable income assessed for the latest preceding ...

What may cause an incomplete submission? An incomplete submission may occur when an employer selects “Via SARS Branch (Electronic medium)” to generate the IRP5/IT3(a)s to check the correctness of the ...

26 November 2025 – If you want to lodge a dispute or objection on eFiling, follow the easy steps in our new step-by-step video ‘How to lodge a dispute on eFiling’.