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Knowledge track
Tax Law Terms
Tax Law glossary terms connected to legal problems, guides, resources, lawyers, law firms, and booking paths.
Glossary coverage11
terms in this track
Featured definitions3
core definitions highlighted for this track
11 terms
Tax Law TermsTerm
Tax LawCapital 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.
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Tax LawCustoms 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.
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Tax LawDividends tax
A tax connected to dividends paid by companies, usually withheld by the company or regulated intermediary under South African tax rules.
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Tax LawIncome tax
Tax on taxable income, administered by SARS under South African tax law for individuals, companies, trusts, and other taxpayers.
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Tax LawPAYE
Pay As You Earn, the employees' tax system where an employer deducts or withholds tax from remuneration and pays it to SARS.
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Tax LawProvisional 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.
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Tax LawTax Compliance Status
A SARS status and verification process used to show whether a taxpayer's tax affairs are compliant for a specific verification purpose.
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Tax LawTax Lawyer
Tax Lawyer describes legal help linked to tax law, including matters such as SARS disputes, tax compliance, and tax litigation.
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Tax LawTax resident
A person treated as resident for South African tax purposes under the applicable residence rules, subject to treaty and factual analysis.
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Tax LawValue-added tax
An indirect tax administered by SARS on taxable supplies of goods and services by registered VAT vendors.
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Tax LawVAT vendor
A person or business registered, or required to register, with SARS for VAT because it carries on an enterprise that makes taxable supplies.
Explore termCore definitions
Core terms in this track
Tax Law TermsTerm
Tax LawCapital 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.
Explore termTax Law TermsTerm
Tax LawCustoms 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.
Explore termTax Law TermsTerm
Tax LawDividends tax
A tax connected to dividends paid by companies, usually withheld by the company or regulated intermediary under South African tax rules.
Explore termTax Law TermsTerm
Tax LawPAYE
Pay As You Earn, the employees' tax system where an employer deducts or withholds tax from remuneration and pays it to SARS.
Explore termTax Law TermsTerm
Tax LawProvisional 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.
Explore termTax Law TermsTerm
Tax LawIncome tax
Tax on taxable income, administered by SARS under South African tax law for individuals, companies, trusts, and other taxpayers.
Explore termTax Law TermsTerm
Tax LawTax Compliance Status
A SARS status and verification process used to show whether a taxpayer's tax affairs are compliant for a specific verification purpose.
Explore termTax Law TermsTerm
Tax LawTax resident
A person treated as resident for South African tax purposes under the applicable residence rules, subject to treaty and factual analysis.
Explore termTax Law TermsTerm
Tax LawValue-added tax
An indirect tax administered by SARS on taxable supplies of goods and services by registered VAT vendors.
Explore termTax Law TermsTerm
Tax LawVAT vendor
A person or business registered, or required to register, with SARS for VAT because it carries on an enterprise that makes taxable supplies.
Explore termTax Law TermsTerm
Tax LawTax Lawyer
Tax Lawyer describes legal help linked to tax law, including matters such as SARS disputes, tax compliance, and tax litigation.
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Browse this section
Tax Law TermsTerm
Tax LawCapital 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.
Tax Law TermsTerm
Tax LawCustoms 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.
Tax Law TermsTerm
Tax LawDividends tax
A tax connected to dividends paid by companies, usually withheld by the company or regulated intermediary under South African tax rules.
Tax Law TermsTerm
Tax LawPAYE
Pay As You Earn, the employees' tax system where an employer deducts or withholds tax from remuneration and pays it to SARS.
Tax Law TermsTerm
Tax LawProvisional 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.
Tax Law TermsTerm
Tax LawIncome tax
Tax on taxable income, administered by SARS under South African tax law for individuals, companies, trusts, and other taxpayers.
Tax Law TermsTerm
Tax LawTax Compliance Status
A SARS status and verification process used to show whether a taxpayer's tax affairs are compliant for a specific verification purpose.
Tax Law TermsTerm
Tax LawTax resident
A person treated as resident for South African tax purposes under the applicable residence rules, subject to treaty and factual analysis.
Tax Law TermsTerm
Tax LawValue-added tax
An indirect tax administered by SARS on taxable supplies of goods and services by registered VAT vendors.
Tax Law TermsTerm
Tax LawVAT vendor
A person or business registered, or required to register, with SARS for VAT because it carries on an enterprise that makes taxable supplies.
Tax Law TermsTerm
Tax LawTax Lawyer
Tax Lawyer describes legal help linked to tax law, including matters such as SARS disputes, tax compliance, and tax litigation.
Related resources
Resources connected to this track
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.
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Practice area
Tax Law
Income tax, VAT, PAYE, provisional tax, tax compliance, SARS disputes, and tax lawyer discovery.