South Africa guidance

Manuals, guides and help pages the authority publishes to explain how the rules apply.

Showing 1 to 22 of 22 documents, archived 2026-09-10

The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.

Guidance documents archived for South Africa
DocumentIssuerDateArchived copyLive sourceCitation key
Interpretation Note 80: The Income Tax Treatment of Stolen MoneySouth African Revenue Service2014-11-05PDF, 168 KB, mirrorOpenSARS IN 80
VAT Connect Issue 9 (February 2019)South African Revenue Service2019-02PDF, 408 KB, mirrorOpenSARS VAT CONNECT 9
FAQs: Crypto assetsSouth African Revenue Service2021-06-23PDF, 436 KB, mirrorOpenSARS CRYPTO FAQ
SARS External Business Requirements Specification: Crypto-Asset Reporting Framework (BRS V0.1.5, final)South African Revenue Service2026-02-12PDF, 1.5 MB, mirrorOpen
Voluntary Disclosure Programme (VDP)South African Revenue Service2026-02-20PDF, 625 KB, mirrorOpenSARS VDP
Budget 2026 Frequently Asked Questions (carries the FAQs on the Crypto Assets & Tax changes and on the CARF changes)South African Revenue Service2026-02-25PDF, 2.7 MB, mirrorOpen
Budget 2026 Tax Guide (2026/27)South African Revenue Service / National Treasury2026-02-25PDF, 1.8 MB, mirrorOpenSARS BUDGET 2026
Budget Review 2026National Treasury2026-02-25PDF, 5.8 MB, mirrorOpen
Rates of Tax for IndividualsSouth African Revenue Service2026-03-17PDF, 429 KB, mirrorOpenSARS RATES INDIVIDUALS
Annual Exclusion (Capital Gains Tax)South African Revenue Service2026-03-18PDF, 344 KB, mirrorOpenSARS ANNUAL EXCLUSION
Crypto-Asset Reporting Framework (CARF)South African Revenue Service2026-03-20PDF, 381 KB, mirrorOpenSARS CARF
Crypto Assets & TaxSouth African Revenue Service2026-03-20PDF, 601 KB, mirrorOpenSARS CRYPTO PAGE
Draft Guide to the Taxation of Crypto Assets (Legal-LPrep-Draft-2026-29)South African Revenue Service, Leveraged Legal Products2026-07-01PDF, 672 KB, mirrorOpenSARS DRAFT GUIDE 2026
Capital Gains TaxSouth African Revenue Service2026-08-19PDF, 575 KB, mirrorOpenSARS CGT PAGE
Donations TaxSouth African Revenue Service2026-08-19PDF, 541 KB, mirrorOpenSARS DONATIONS TAX PAGE
Value-Added TaxSouth African Revenue Service2026-08-19PDF, 566 KB, mirrorOpenSARS VAT PAGE
Comprehensive Guide to Capital Gains Tax (Issue 9)South African Revenue Serviceundated (Issue 9)PDF, 6.1 MB, mirrorOpenSARS CGT GUIDE 9
Draft documents for public comment (rolling register)South African Revenue Service, Legal CounselundatedPDF, 453 KB, mirrorOpenSARS DRAFTS FOR COMMENT
Frequently Asked Questions: Crypto-Asset Reporting Framework Regulations (Legal-Pub-FAQs-TAdm03)South African Revenue Serviceundated (after 2026-02-16)PDF, 1.0 MB, mirrorOpen
Guide on Income Tax and the Individual (Legal-Pub-Guide-IT01, 2026 year of assessment)South African Revenue ServiceundatedPDF, 842 KB, mirrorOpen
Guide on the Ring-Fencing of Assessed Losses Arising from Certain Trades Conducted by IndividualsSouth African Revenue ServiceundatedPDF, 197 KB, mirrorOpenSARS RINGFENCE GUIDE
Guide to Understatement Penalties (Issue 2)South African Revenue Serviceundated (Issue 2)PDF, 775 KB, mirrorOpenSARS USP GUIDE