Provisional Tax Penalties vs Interest Explained
Learn the difference between provisional tax interest and penalties, how safe harbour works, and what small businesses should check before paying.
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Small Business Guides
Tax guides for South African small businesses covering turnover tax, VAT, payroll, and business records.
Business Tax Non-Compliance in South Africa
What happens when a South African business misses SARS returns, VAT, PAYE, tax debt, records, or registrations, and how to recover.
Read articleExport Tax Compliance in South Africa: VAT, Customs, and Records
A South African exporter checklist covering VAT zero-rating, customs declarations, proof of export, foreign-currency records, and tax risks.
Read articleStartup Tax in South Africa: Registrations, VAT, and Records
South African startup tax checklist covering structure, SARS registrations, VAT, PAYE, provisional tax, SBC rates, turnover tax, funding, and records.
Read articleSARS VAT Audit Preparation Checklist for South African Vendors
Prepare for a SARS VAT verification or audit with a VAT201 reconciliation checklist, invoice controls, export proof, and upload workflow.
Read articleDigital Economy Tax in South Africa: E-Commerce, Platforms, and VAT
South African digital economy tax guide for online sellers, creators, platforms, and SaaS businesses covering income tax, VAT, PAYE, and records.
Read articleTransfer Pricing in South Africa: Rules, Risks, and Records
South African transfer pricing guide for businesses with cross-border related-party transactions: section 31, arm's length pricing, records, and SARS checks.
Read articleTax Incentives in South Africa: What Small Businesses Can Use
A practical guide to South African small-business tax incentives, including SBC rates, turnover tax, ETI, renewable energy allowances, and record checks.
Read articleTurnover Tax in South Africa: A Guide for Small Businesses
Turnover tax is simplified for qualifying micro-businesses. Tax is based on total turnover, not profit - no expense deductions allowed. Compare options first.
Read articleBusiness Tax Deductions in South Africa: What Your Business Can Claim
South African businesses deduct under s11(a): actually incurred, in the production of income, not capital in nature. Capital assets use s11(e) allowances.
Read articleInput VAT vs Output VAT in South Africa: How the VAT System Works
Input VAT and output VAT in South Africa explained: how they offset each other and how VAT vendors calculate what they owe or are owed by SARS.
Read articleHow to Submit Your VAT Return on SARS eFiling (VAT201)
VAT201 returns due the 25th of the following month. eFilers get until the last business day. Late payment attracts a 10% penalty regardless of return filing.
Read articleVAT Invoice Requirements in South Africa: Full and Abridged
A valid tax invoice is required to claim input VAT in South Africa. Full invoices needed above R5,000. Missing fields can allow SARS to disallow the claim.
Read articleVoluntary vs Compulsory VAT Registration in South Africa
Compulsory VAT registration applies above R2.3 million in taxable supplies (from April 2026). Voluntary registration above R120,000 is a commercial decision.
Read articleVAT Registration Threshold 2026: South Africa R2.3m Limit
From April 2026, South Africa's compulsory VAT registration threshold is R2.3 million. Voluntary registration remains available above R120,000.
Read articleHow to Register for VAT in South Africa: A Step-by-Step Guide
How to register for VAT on SARS eFiling, what documents you need, the effective date rules, and what to do once your VAT registration is active.
Read articleSmall Business Corporation Tax in South Africa: The SBC Rate Explained
The SBC regime offers 0%-27% graduated rates for qualifying companies under R20 million gross income. All shareholders must be natural persons.
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