SARS has published and released an updated Guide to Taxation. Last published in August 2021, this useful guide provides an overview of the most significant tax legislation administered by SARS.
The guide contains information concerning income tax relating to:
- Natural persons, deceased estates, insolvent estates, or special trusts for the 2022 year of assessment commencing on 1 March 2021 or ending on 28 February 2022;
- Trusts for the 2022 year of assessment commencing on 1 March 2021 or ending on 28 February 2022; and
- Companies for the 2022 year of assessment with financial years ending during the 12- month period ending on 31 March 2022.
In addition, it provides useful information on matters (amongst others) such as Disaster Management Tax Relief; Employment Tax Incentive; Estate Duty; Skills Development Levies; Unemployment Insurance Contributions, and Value-Added Tax.
To download the guide, click here.
SARS also published the Tax Practitioner Connect Issue 36 (September 2022), adressing:
- Tax Practitioner Readiness Programme
- Tax practitioners as registered representatives for deceased estates
- FAQs on 2022 Filing Season
- Important dates for provisional taxpayers
- What’s new?
- Legislative Issues
To download the issue, click here.
