Loading
Loading page.
All glossary tracks
11 definitions4 resources
Knowledge track
Tax Law Terms
Tax Law glossary terms connected to legal problems, guides, resources, lawyers, law firms, and booking paths.
Term finder
Explore Tax Law Terms
01
Tax Law TermsFeatured
Capital gains tax
Tax that can arise when a capital asset is disposed of and a taxable capital gain is included in taxable income under South African tax law.
Read definition02Tax Law TermsFeatured
Customs duty
A duty imposed on certain imported goods under South Africa's customs and excise framework, usually based on tariff classification, value, origin, and applicable schedules.
Read definition03Tax Law TermsFeatured
Dividends tax
A tax connected to dividends paid by companies, usually withheld by the company or regulated intermediary under South African tax rules.
Read definition04Tax Law TermsFeatured
Income tax
Tax on taxable income, administered by SARS under South African tax law for individuals, companies, trusts, and other taxpayers.
Read definition05Tax Law TermsFeatured
PAYE
Pay As You Earn, the employees' tax system where an employer deducts or withholds tax from remuneration and pays it to SARS.
Read definition06Tax Law TermsFeatured
Provisional tax
A method of paying income tax in advance during the year of assessment, based on estimated taxable income rather than a separate kind of tax.
Read definition07Tax Law TermsFeatured
Tax Compliance Status
A SARS status and verification process used to show whether a taxpayer's tax affairs are compliant for a specific verification purpose.
Read definition08Tax Law TermsFeatured
Tax Lawyer
Tax Lawyer describes legal help linked to tax law, including matters such as SARS disputes, tax compliance, and tax litigation.
Read definition09Tax Law TermsFeatured
Tax resident
A person treated as resident for South African tax purposes under the applicable residence rules, subject to treaty and factual analysis.
Read definition10Tax Law TermsFeatured
Value-added tax
An indirect tax administered by SARS on taxable supplies of goods and services by registered VAT vendors.
Read definition11Tax Law TermsFeatured
VAT vendor
A person or business registered, or required to register, with SARS for VAT because it carries on an enterprise that makes taxable supplies.
Read definitionRelated resources
Resources connected to this track
Move from a definition into practical guidance and preparation.
Checklist
Tax Lawyer Preparation Checklist for Cape Town
Prepare for a Cape Town tax-law consultation by organising SARS notices, assessments, dispute dates, supporting records, payment history, practitioner correspondence, and fee-scope questions.
Tax LawChecklistCompany Compliance Checklist
Company Compliance Checklist for preparing documents, facts, dates, and questions connected to corporate law.
Corporate LawClient Document PackSars Objection Document Pack
Sars Objection Document Pack for organising documents, proof, records, and consultation materials connected to tax law.
Tax LawChecklistTax Dispute Checklist
Tax Dispute Checklist for preparing documents, facts, dates, and questions connected to tax law.
Tax LawLegal help
Find lawyers and firms for this knowledge track
Use the glossary terms above to understand the language, then move into lawyer and law firm discovery when the issue needs legal support.
Practice area
Tax Law
Income tax, VAT, PAYE, provisional tax, tax compliance, SARS disputes, and tax lawyer discovery.