Sars on 05 March 2014 published it updated Guide for Tax Rates/Duties/Levies, that was first published in November 2014.
The 68-page document provides a current and historical view of the rates for various taxes, duties and levies collected by Sars. While care has been taken in the preparation of this guide to ensure that the rates published are correct at the date of publication, errors may occur. Readers are advised to verify the rates with the relevant legislation pertaining to that rate, should there be any doubt.
This guide is not an “official publication” as defined in section 1 of the Tax Administration Act 28 of 2011 and accordingly does not create a practice generally prevailing under section 5 of that Act. It should, therefore, not be used as a legal reference. It is also not a binding general ruling under section 89 of Chapter 7 of the Tax Administration Act. Should an advance tax ruling be required, visit the Sars website for details of the application procedure
The rates/duties/levies recorded as “as to date” are the rates/duties/levies as at date of publication of this guide.
References to sections and paragraphs are to sections of the Income Tax Act No. 58 of 1962 (the Act) and paragraphs of Schedules to the Act unless otherwise stated.
This guide has been updated to include the Taxation Law Amendment Act No. 31 of 2013 promulgated on 12 December 2013 and the Rate and Monetary Amounts and Amendment of Revenue Laws Act No. 23 of 2013 promulgated on 02 December 2013.
Should you require additional information, you may (i) visit the Sars website at www.sars.gov.za; (ii) visit your nearest Sars branch; (iii) contact your own tax adviser or tax practitioner; (iv) contact the Sars National Contact Centre – (ivA) if calling locally, on 0800 00 7277; or (ivB) if calling from abroad, on +27 11 602 2093 (between 8am and 4pm South African time).
Comments or suggestions on this guide may be sent to policycomments@sars.gov.za
