Introduction to SARS
The South African Revenue Service is a government agency responsible for the administration of Tax and Customs legislation in South Africa.
The South African Revenue Service Act (No.34 of 1997) mandates SARS to:
- Collect all revenues due
- Ensure optimal compliance with tax and customs legislation
- Provide a customs service that will optimise revenue collection, protect our borders and facilitate legitimate trade.
SARS is an innovative revenue and customs agency that enhances economic growth and social development that supports the country’s integration into the global economy in a way that benefits all South Africans.
SARS values are:
- Mutual respect and trust
- Equity and fairness
- Integrity and honesty
- Transparency and openness
- Courtesy and Commitment
On this page you will be able to find useful information regarding Tax and Customs questions that you may have. This will range from general information about South Africa’s Taxations system, general questions for travellers visiting South Africa to more specific aspects such as the customs implications for temporary or permanent relocation to South Africa.
Should you find that you specific question is not addressed or you need further information please send an email to firstname.lastname@example.org to obtain the required information.
The following path to the SARS website (http://sars.gov.za/home.asp?pid=54773) contains publications and brochures covering various tax types administrated by SARS. In addition to publications such as “Taxation in South Africa” you will also find information on the following tax types:
- Capital Gains Tax
- Income Tax
- Value Added Tax ( Refund-Procedure-English )
- Transfer Duty
- Procedures to be followed for donations: Donated Goods-Donated Medicines into South Africa.
Read more: Donated-goods-and-Donated-Medicine
- Custom and Border Management External Policy Excess Currency:
This policy outlines the limitations on the movement of Bank Notes and Foreign Currency in and out of South Africa; and Kruger Rand coins.
Read more: Excess-Currency
- Bequeathed/Inherited Goods:Specific provision is made in the Customs and Excise Act, for used personal and household effects, bequeathed/inherited to persons in the Republic, to be imported under full rebate of duty.
Read more: Bequeathed-Inherited-Goods
- Travellers Guide: Duty- Free Allowances
Read more: Travellers Guide
- VAT Refund: Refund-Procedure-English
- Remodelled, Processed, Repaired or Exchanged Goods:
Read more: Remodelled-processed-repaired-or-exchanged-goods
- Importation of Private Motor Vehicles: Immigrants and Returning Residents: Importation of motor vehicle by natural persons on change of permanent residence to South Africa.
- Importation of Household Effects and Personal Goods.
Read more: Importation-of-Household-Effects-and-Personal-Goods
- Importation of motor vehicle by temporary residents for one year or less.
Read more: Importation of a motor vehicle by temporary residents for one year or less
- Firearms and ammunition.
Reade more: Firearms-Ammunition-Explosives