Home / Official documents / South Africa / Guidance 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 Document Issuer Date Archived copy Live source Citation key Interpretation Note 80: The Income Tax Treatment of Stolen Money South African Revenue Service 2014-11-05 PDF, 168 KB, mirror Open SARS IN 80 VAT Connect Issue 9 (February 2019) South African Revenue Service 2019-02 PDF, 408 KB, mirror Open SARS VAT CONNECT 9 FAQs: Crypto assets South African Revenue Service 2021-06-23 PDF, 436 KB, mirror Open SARS CRYPTO FAQ SARS External Business Requirements Specification: Crypto-Asset Reporting Framework (BRS V0.1.5, final) South African Revenue Service 2026-02-12 PDF, 1.5 MB, mirror Open Voluntary Disclosure Programme (VDP) South African Revenue Service 2026-02-20 PDF, 625 KB, mirror Open SARS VDP Budget 2026 Frequently Asked Questions (carries the FAQs on the Crypto Assets & Tax changes and on the CARF changes) South African Revenue Service 2026-02-25 PDF, 2.7 MB, mirror Open Budget 2026 Tax Guide (2026/27) South African Revenue Service / National Treasury 2026-02-25 PDF, 1.8 MB, mirror Open SARS BUDGET 2026 Budget Review 2026 National Treasury 2026-02-25 PDF, 5.8 MB, mirror Open Rates of Tax for Individuals South African Revenue Service 2026-03-17 PDF, 429 KB, mirror Open SARS RATES INDIVIDUALS Annual Exclusion (Capital Gains Tax) South African Revenue Service 2026-03-18 PDF, 344 KB, mirror Open SARS ANNUAL EXCLUSION Crypto-Asset Reporting Framework (CARF) South African Revenue Service 2026-03-20 PDF, 381 KB, mirror Open SARS CARF Crypto Assets & Tax South African Revenue Service 2026-03-20 PDF, 601 KB, mirror Open SARS CRYPTO PAGE Draft Guide to the Taxation of Crypto Assets (Legal-LPrep-Draft-2026-29) South African Revenue Service, Leveraged Legal Products 2026-07-01 PDF, 672 KB, mirror Open SARS DRAFT GUIDE 2026 Capital Gains Tax South African Revenue Service 2026-08-19 PDF, 575 KB, mirror Open SARS CGT PAGE Donations Tax South African Revenue Service 2026-08-19 PDF, 541 KB, mirror Open SARS DONATIONS TAX PAGE Value-Added Tax South African Revenue Service 2026-08-19 PDF, 566 KB, mirror Open SARS VAT PAGE Comprehensive Guide to Capital Gains Tax (Issue 9) South African Revenue Service undated (Issue 9) PDF, 6.1 MB, mirror Open SARS CGT GUIDE 9 Draft documents for public comment (rolling register) South African Revenue Service, Legal Counsel undated PDF, 453 KB, mirror Open SARS DRAFTS FOR COMMENT Frequently Asked Questions: Crypto-Asset Reporting Framework Regulations (Legal-Pub-FAQs-TAdm03) South African Revenue Service undated (after 2026-02-16) PDF, 1.0 MB, mirror Open Guide on Income Tax and the Individual (Legal-Pub-Guide-IT01, 2026 year of assessment) South African Revenue Service undated PDF, 842 KB, mirror Open Guide on the Ring-Fencing of Assessed Losses Arising from Certain Trades Conducted by Individuals South African Revenue Service undated PDF, 197 KB, mirror Open SARS RINGFENCE GUIDE Guide to Understatement Penalties (Issue 2) South African Revenue Service undated (Issue 2) PDF, 775 KB, mirror Open SARS USP GUIDE