SARS issues updated advance tax ruling guide and quick reference on application steps.
The South African Revenue Service (SARS) has released the second edition of its guide to advance tax rulings on 11 June 2025.
This guide offers guidance on how to apply for an advance ruling and provides an overview of the Advance Tax Ruling (ATR) process.
This guide is not an “official publication” as defined in section 1 of the Tax Administration Act 28 of 2011. It does not create a practice generally prevailing under section 5 of that Act. It does not consider the technical and legal details that is often associated with taxation and should, therefore, not be used as a legal reference. It is also not a binding general ruling under section 89 of that Act.
Alongside the main guide, the South African Revenue Service (SARS) has released an ATR System Quick Reference Guide, which summarises the key steps in the advance tax ruling application process. It covers how to register and access the ATR system, begin a new application, and complete the pre-screening checklist.
The guide also outlines the applicant details required prior to online submission, instructions for submitting the application, uploading documents, making payments, and understanding the estimated application cost. Additionally, it explains the stages of case progress, issuance of draft and sanitised rulings, handling invoices and payments, and accessing the final ruling.
