Advance rulings include binding general rulings, binding private rulings and binding class rulings. SARS may issue advance rulings to promote clarity, consistency and certainty regarding the interpretation and application of tax laws.

Rulings can be a useful mechanism to confirm how SARS will treat a proposed transaction and in so doing, avoid subsequent disputes with SARS.

Different types of advance rulings (including VAT rulings) are subject to different application procedures which need to be followed to the letter. Advance rulings also incur different levels of fees payable to SARS, depending on the complexity of the matter. We will guide you on these issues.

We manage all the interaction with SARS’ rulings unit, from preparing and submitting the application papers, to resolving any queries and obtaining SARS’ final ruling.